Non-wage labour costs are social security and insurance contributions, labour taxes and other costs related to employing someone and may include:

• statutory and contractual (non-statutory) contributions covering social insurance, including retirement, healthcare, unemployment, child allowance, maternity, disability and other contingencies;
• taxes on payrolls or credits that are not directly linked to social programmes;
• cost of providing non-statutory services to employees such as additional days off work, company day-care, transportation or company cantine.