Table of Contents
labour costs
Description
Labor costs is a sum of the amounts selected cost elements. All or selected items can be taken into account for the total.
For private customers, the costs (including for wages, travel, consumables, equipment hours) of a service can be summarized as labor costs, which the recipient can claim in the personal income tax return as household-related services or craftsmen's services in accordance with Section 35a EStG.
For corporate customers of workshops for disabled people, the costs of a service can be summarized as labor costs, which the recipient can partially offset against the equalization charges to be paid in accordance with Section 140 of SGB IX.
The labor costs are shown as a preferential share.
similar terms
Wage share, beneficiary share