Add the main payroll costs

Main payroll costs that can easily be forgotten are workers compensation, superannuation and long service leave. Note that the long service leave fund is not applicable to all companies.

The other payroll cost is Payroll tax but that is not handles here. This is a fixed dollar amount in the overhead recovery section.


There is 2 components to superannuation. The fixed percentage that is required by law and any additional superannuation that is paid for weekly by the employer.

Not Liable for payroll costs

There are times when doing Labour cost analysis where maybe some staff that do not require these payroll costs. These often are apprentices from the apprentice training bodies and those who have come from a labour hire company. These can be added to your costing though to make sure you get that accurate labour cost rate