Temp Labor
It includes fees related to interim, temporary or seasonal workers that are employees of, and are paid through, a third party. Includes all costs invoiced by the third party to fill in a vacant position or exceptional replacement agreed with people department. This is for temporary assignments as staff augmentation or replacement, not where there is a contractual service agreement. This does not cover temporary/seasonal workers working on production lines and DC operations. This should be classified as “Variable Manufacturing Cost (VMC)” and is not included in ZBB.