2.5 Estimating salary on-costs
Indirect costs are costs that support an employee and are paid by the institution by which they are employed. These costs are in addition to the When you employ someone, you need to ensure that you factor in the full costs of their employment.
On-costs are the additional costs (above the annual salary) incurred in employing someone to fill a position or undertake a role. These costs include provisions for superannuation, long service leave, workers' compensation, and payroll tax.
Salary on-costs vary depending on the staff employment type and applicable budget year.