In calculating the costs of forest work, compensation of paid non-working daysand some work-related allowances must be added to the costs of the actually performed work. In addition, the employer has to pay the payroll contributions and taxes that do not directly burden the worker's gross pay, but are the employer's obligation. All compensation and allowances are treatedas secondary work costs and the company's overhead costs and they are expressed as a ratio of the worker's basic hourly pay. This ratio is 4.19 for forestry workers and 2.00 for forest owners.
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