The social costs form the part of the personnel costs that the company incurs for the employees in addition to wages and salaries. A distinction must be made between:
Statutory social costs
Statutory social costswhich are based on corresponding ordinances or laws, according to which the company is obliged to provide the following services, among other things:
- Employer's contribution to pension insurance
- Employer's contribution to health insurance
- Employer's contribution to unemployment insurance
- Employer's contribution to long-term care insurance
- Statutory accident insurance.
Collective social costs
Collective social costsbased on collective agreements, e. B .:
- Payment for breaks
- Travel allowances
- Special leave for personal reasons
- Sickness benefit subsidies
- Continued payment of wages in the event of illness.
Voluntary social costs
Voluntary social coststhat are based on company agreements or agreements in employment contracts between the employer and the workforce or individual employees. They can be:
Social benefits given directly to the employee, e.g. B. voluntary pension commitments, allowances for trips, meals, health cures, anniversaries. They cause primary social costs.
Social benefits that go indirectly to employees, e. B. for kindergartens, sports facilities, libraries, canteens, company newspapers. They cause secondary social costs.