It does not matter whether the employee is working for that company for full time or not.

 They cover all payments done for indirect labor.

They refer to employees who are necessary for operations but who are not directly involved in the production or service process.

In a manufacturing plant, the supervisor that oversees operations but not involved in the production process is a part of direct labor cost.

In a restaurant payment for cleaning person that works in the kitchen but never works for cooking is a part of direct labor cost.