CEVAP:

Labor costs can be divided into two groups as labor costs related to actual work and labor costs related to legal or/and contractual enforcement or discretionary reasons. Basic pay, overtime pay and production and efficiency payment are directly related to the actual work of the employee. Basic pay is received in return for regular work. Overtime pay and premium are received for overtime work that is work exceeds forty-five hours in a week. Overtime pay is considered as labor cost related to actual work, where overtime premium is considered as labor cost related legal or/and contractual enforcement or discretionary reasons. Because paying a premium for overtime work depends on the employer’s desire. Moreover, production and efficiency payment is directly related to efficient work. Labor costs related to legal or/and contractual enforcement or discretionary reasons include week and holiday pays, overtime premium, night/shift premium, social welfare contributions, health payments, holiday pay, allowances, education and training payments, severance payments, social security premiums and unemployment insurance premiums.