| List of costs |
Feature costs taken into account in determining financial results |
| 1. Costs related to the economic element of the "cost of labor" |
| Salary of workers included in direct costs |
Piece-rate pay based on individual and collective rates of hourly payment, according to tariff rates and salaries, allowances for work in conditions that differ from the standard, additional payment for combining different types of prizes. |
| Salary of managerial personnel in indirect costs |
Remuneration of the managerial and subsidiary personnel of the general economic purpose, including all types of bonuses. |
| Additional salary |
Annual leave, compensation for unused vacation, payment grace days and hours for certain categories of employees. |
| 2. Costs related to the economic element of the "social charges" |
| Payments to state extra-budgetary funds |
Payments assessed on salaries to the funds of pension, social and medical insurance, insurance against accidents and job related diseases, stipulated by the legislation on a mandatory basis. |
| 3. Costs related to the item "other expenses" |
| Recruitment and adaptation of personnel |
The cost of labor market analysis, selection of candidates, initial adaptation in the team, reducing personnel turnover, the legal registration of labor relations. |
| Training and professional development of workers |
The cost of training or improvement of skills at workplaces or at specialized educational institutions, quality assessment, and certification of personnel. Distraction from core activity and reduced productivity of workers sent for training or workers who conduct training others. |
| The cost of uniforms and required equipment and documentation |
The cost of purchasing the necessary equipment, documentation and work clothes. The potential costs related to consequences of violation of the established standards (penalties of regulatory authorities). |
| Costs for labor protection |
The cost of identifying regulatory requirements for safety in the workplace in accordance with legislation, provision of labor protection, regular medical examinations and annual physical examinations, measurements of the influence of harmful factors, certification of workplaces, elimination of the revealed deficiencies during certification. Possible compensation of harm, caused to life and health of employees through the fault of the enterprise. |
| Internal mobility |
Travel and transport costs, attracting seasonal workers. If necessary, the cost of labor migrants. |
| Other social benefits (other than guaranteed by law) |
Payments to private pension funds, supplementary insurance, medical service, sanatorium-and-spa treatment, payments for children in kindergartens, provision of housing. |
