The Austrian Institute for SME research has been preparing incidental wage costs for many years for various sectors and industries, such as the iron and metalwork industry and the personnel leasing industry.
The calculations are displayed both in relation to the attendance time (direct wage, incentive wage) and to the monthly gross income. Incidental costs comprise the costs which the employer has to bear beyond the remuneration for the attendance time or the monthly gross income.
Examples for incidental wage cost calculations (only available in German):
Personnel leasing industry, sample hourly rate calculation for personnel leasing industry