Expense - Manufacturing industries

• 1 - Labour Renumeration

102 - Employer portion of employee benefits

This category comprises employer portion of employee benefits including:
- Payments for employee life and extended health care insurance plan;
- CPP/QPP contributions;
- Employer pension contributions;
- Workers' compensation (provincial plan applicable to the business location);
- Employment Insurance Premiums (E.I.);
- Retiring allowances or lump sum payments to employees at time of termination or retirement;
- All their employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.