LABOR COSTS - DIRECT-INDIRECTDaniel H. Kruger

School of Labor and Industrial RelationsMichigan State University

East Lansing, Michigan

The terms wages and salaries are frequently used as though their meaningswere clear and concise. Wage rates, salaries, real wages, take home pay, earnings,labor costs, income and net pay are used frequently as though they were inter-changeable. The term wages is frequently used to refer to payments for laborservices. Wages are usually paid to individuals who work by the hour whereassalaries are paid on a weekly or monthly basis. Wage rates are payments based ontime units, i.e., working hours. Earnings include wages, overtime and bonuses.Take home pay is gross pay less deductions. Take home pay is of paramount importancebecause in many instances the workers can recall their take home pay but not theirgross pay.

Labor costs generally apply to the total labor bill, sometimes divided betweendirect labor costs, wages and other payments and indirect costs which apply through-out the firm, shop or plant but which may not be specifically allocated. Labor costsare related to wage rates or earnings but are not the same thing. Only if wa~es arepaid as piece rates will an adjustment presumably affect labor costs in the samemanner and amount. ,Labor costs can be realistically calculated only on a unit ofoutput basis. If the rate of output changes, the variation will influence laborcosts. For example, if wage rates are increased 10 percent while output remains thesame, the direct labor costs will increase in approximately the same proportion. If,however, output increases 20 percent in the same period labor costs are likely tofall. If wage rates remain the same and output falls, direct labor costs mayactually increase.

A significant factor in the total wage bill is fringe benefits - or employeebenefits. One definition of-a fringe benefit is a payment received by a worker inaddition to wages. They are not direct wage payments. The list of fringe benefitsincludes paid holidays, paid vacations, paid rest periods, pensions, life insurance,hospitalization and surgical insurance, dental plans, contributions to workmen'scompensation, unemployment insurance and social security.

The table below presents a listing of employee benefits which are very prevalentin American business and industry.1. Legally required payments (employer's share only)

(a) Old Age, Survivors, Disability and Health Insurance (Social Security)(b) Unemployment Insurance(c) Workmen's Compensation

2. Pensions and other agreed upon payments (Employers share only)(a) Pension(b) Life Insurance(c) Hospitalization and Medical Insurance(d) Sickness and Accident

3. Paid rest periods, lunch periods, wash up time, travel time, get ready time4. Payments for not worked

(a) Paid Vacations(b) Paid Holidays(c) Paid Sick Leave(d) Payments for National or State Guard duty, jury duty, payment ,for time

lost due to death in family and other personal reasons

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5. Other Items(a) Providing Work Clothes or Cleaning of Work Clothes(b) Christmas Bonus(c) Special Employee PartiesIn discussions with a sod farmer and a superintendent of a golf course, there

are other employee benefits which are included and for which there are costs.The farmer stated that he provides his employees with a house with electricityand heat. The estimated annual cost is $3600. The superintendent of the golfcourse stated that the employees who come in say on Saturday or Sunday and whowork for three hours will be paid for four hours. In addition, employees can usethe facilities and course without payment of fees. Moreover, in this instance andit is not an isolated employee benefit, the employees can use the tools and equip-ment available to work on their personal vehicles.

While data on the costs of employee benefits for employees involved with turf-grass are not available, there are data available for American business and in-dustry. These data are collected by the Chamber of Commerce of the United States.

There are three primary ways to express the value or cost of a fringe benefit.(1) total annual cost of the benefit per employee(2) cost of the benefit in cents per payroll hour(3) cost of the benefit as a percent of payrollTable I below presents U.S. Chamber of Commerce data for 1973 on the costs of

employee benefits. The employee benefits as a percent of payroll for allJ industrieswas 32.7 percent. Employment benefits as cents per payroll hour was 154.1 cents or$1.54 per payroll hours. The total cost of the employee benefits per year peremployee was $3230.

Table II shows a comparison of 1953-73 Employee Benefits for 155 companies.These data reveal the significant increases in the costs of employee benefits overthe two decades. The cost of employee benefits as a percent of payroll increasedfrom 21.6 percent in 1955 to 36.3 percent in 1973. The cost as cents per hour rosefrom 40.6 cents to 180.6 cents or 4.5 times the 1955 cost. Employee benefits indollars per year per employee rose from $842 in 1955 to $3802 in 1973, a whoppinggain of 350 percent in twenty years.

There are several explanations for these significant increases in the cost ofemployee benefits. Like everything else, the cost of employee benefits are affectedby inflation. Government actions have contributed to the increasing cost of employeebenefits. The Social Security tax is a case in point.

The cost of Federal Social Security program to the employer and employee in-creased as of January 1, 1975. The tax rate prior to January 1, 1975, was 5.85 per-cent on the first $13,200 of wages and salaries. The tax rate remains the same butthe taxable wage base is now $14,100. This means that the employer1s tax contributionhas risen from $772.20 a year to $824.85, an increase of $52.65. This represents anincrease of 6.8 percent in the employer1s tax contribution." The insurance carriers have also increased their rates. One brief example willsuffice. Prior to December 1, 1974, in Michigan the Workmen's Compensation rate forsod farmers was $3.32 per $100 of payroll. The new rate of $3.56 per $100 of payrollbecame effective December 1, 1974. The rate increase from $3.32 to $3.56 per $100of payroll represents an increased cost of doing business for one employee benefititem of 7.2 percent.

Aside from the factor of inflation, another factor which helps to explain thegrowth of employee benefits in recent years is the tax advantage. Employers can makeimprovements either through collective bargaining and/or unilaterally and can deducttheir costs as a cost of doing business. If money is given to employees to purchasesuch benefits, the employee1s income would be taxed. Thus it is cheaper for the

76

employer to provide employee benefits because of the tax laws.Perhaps the most significant factor affecting the expansion and growth of

employee benefits is the employee's fear of insecurity. This is particularly truein a job economy where 90 percent of the nation's labor force are employees. Theemployees, therefore, seek protection against those hazards of life which affectincome. These include unemployment, disability, illness, old age and death. Thechart below points out the risks or hazards of living and the responses orapproaches for their mitigation. Over the years, a complex set of efforts havebeen developed to provide protection for the employees and their families. Theseefforts include a combination of individual, employer and government actions.

It is safe to predict that employee benefits will be expanded and will be-come more costly. These items are no longer a fringe; nor are they a hidden costof employment. As was indicated earlier, the cost of employee benefits represent32 percent of total payroll in American business and industry in 1973. It willincrease not only for business, industry and government, but for agricultural fulltime workers.

There is another cost of doing business which is becoming increasinglyburdensome. Absenteeism was formerly considered a hidden cost but with the growthof employee benefits it has become primarily a fixed cost. If an employee isabsent, the cost of pensions, insurance vacations and holidays is not affected.The benefits accrue during his/her absence. There are other costs involved whenan employee is absent. For example, the postponing of work may entail a cost,the unused equipment is a cost factor, the loss of production during the employee'sabsence is a cost factor. Employers need to give careful analyses to the cost ofabsenteeism. Moreover, if absenteeism is excessive, steps should be taken to con-trol it. Absenteeism is an important cost consideration which has increased inimportance in recent years.

In summary, the wage bill and the cost of doing business are being signifi-cantly and dramatically affected by the increased costs of employee benefits -those legally required and those granted by employers unilaterally or throughcollective bargaining. The trend of more benefits for employees will continue andwill increase the cost of doing business. In addition, increased absenteeism hasincreased the costs of doing business for many firms and it must be considered inthe cost structure.

77

FEARS OF INSECURITY AND APPROACHES TO MITIGATIONRISKS APPROACHES FOR MITIGATION

Individual Group Government1 • Illness 1 . savings 1 . group, health

2. insurance insurance3. relatives/family 2. sick leave

2. Injury on 1 • savings 1 • sickness/ 1 • Federal: disabilitythe job 2. insurance accident benefits under

3. relatives/family insurance Social Security2. State: workmen's

compensation3. Unemployment 1 . train himself 1 . retraining 1 . State: unemployment

2. move to another 2. relocation insuranceemployer and/or allowances 2. Federal Manpoweranother city 3. severance pay Programs

3. savings 4. supplemental4. relatives/family unemployment

benefits4. Old Age 1 • savings 1 . pension 1 . Federa 1 : old age

(with income) 2. annui ty benefits3. relatives/family

5. Old Age 1 . family/relatives 1 . private 1 • Federal: old age(without welfare assistance (supple-

income) mental securityincome

6. Disability 1 • savings 1 . disability 1 . Federal: disability(with incom e) 2. insurance insurance benefits under

Social Security7. Disability 1. relatives/family 1 . private 1 . Federal: supplemental

(without welfare security income(APTD)income)

8. Death 1 . savings 1 • 1ife 1 . Federal: Survivors2. insurance insurance benefits3. relatives/family

9. No income 1 . relatives/family 1 . private 1 . State/County Welfarewelfare Programs

2. Food Stamps

Observations: 1 . individual, group and governments are involved2. mixture of contributory and non-contributory3. public and private efforts4. complex system of efforts

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