PAYROLL & RELATED EXPENSES
· Salaries and Wages
Includes vacation/holiday pay, severance pay, bonus, incentive pay, sick pay and overtime
pay.
· Employee Benefits
Includes all payroll taxes, health insurance premiums, housing, pension contributions, cost of
staff meals provided to employees and other related expenses properly applicable to this
department.
· Service Charge Redistributed
This account is used for the service charge to be distributed to the departments’ employees.