The total cost of employing a person on a contract. It should take account of:

a.	Basic pay
b.	Overtime
c.	Allowances
d.	Bonus payments
e.	Absences
f.	Recruitment supplements
g.	Social security costs (e.g. National Insurance)
h.	Pension costs
i.	Redundancy payments
j.	Ex-gratia payments
k.	Benefits-in-kind

Note: Recruitment supplement in the list above is a supplement which may apply to an EMPLOYEE's basic pay (either a percentage of basic pay or a discrete amount) designed to offset differences in the living costs, or in recruitment and retention rates between different groups of staff. 

This attribute is also known by these names:

Context	Alias
plural	EMPLOYER CONTRACT GROSS COSTS