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Direct Labor
/ dīˈrekt ˈlābər /
1. Owners or Employees that contribute to the creation of your products or services are considered direct labor.
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Labor Burden
/ˈlābər ˈbərdn /
1. Labor Burden is the cost above the hourly wage that is required to employ a worker. Labor Burden includes the employer's share of payroll taxes, worker's compensation insurance, health insurance, IRA contribution, etc.
Note - Labor burden will depend on the benefits offered by the company and how the costs are allocated.
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