劳动成本是公司雇用员工的实际成本。除了雇员的工资之外。劳动成本还包括公司为雇员支付的福利费用。这些成本包括但不限于工资税、退休金、医疗保险、牙科保险（某些国家）以及公司为员工提供的任何其他福利。带薪休假也必须被视为劳动成本的一部分。[1]
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