Social costs

Social costs (social costs ) are part of the labor costs or the personnel costs of a company . They represent all costs that arise for social reasons. They go beyond wages and salaries. A distinction must be made between:

• Statutory social costs , such as employer contributions to statutory social insurance ( pension insurance , unemployment insurance , health insurance, long-term care insurance , statutory accident insurance ).

• Voluntary social benefits , e.g. B. on the basis of company agreements or employment contracts as primary social costs (voluntary pension commitments, travel allowances, meals, cures, anniversaries, vacation, entry into 13th month salary) or as secondary social costs, such as services for kindergartens, sports facilities, libraries, canteens, company newspapers .

See also

• social insurance
• Social policy
• Social law (Germany)
• Welfare state

literature

• G. Fandel et al: cost accounting. 3. Edition. Berlin u. a. 2008.
• K. Olfert: cost accounting. 16th edition. Herne 2010.
• F. Kalenberg: cost accounting. 2nd Edition. Munich 2008.