Definition: Other (see other expenditure paid by the employer)

Category: Labour market

The term "other" in this context  covers in particular:

- social expenditure covering indirect benefits as:
- canteens and meal vouchers;
- cultural, sporting and leisure facilities and services; 
- kindergartens and day nurseries;
- staff shops;
- transport costs for journeys between home and the usual place of work;
- payments into trade union funds and costs of works committees;

All such expenditure includes depreciation, small repairs and regular maintenance of buildings and installations. Salaries and wages paid by the enterprise directly to canteen staff are not entered under this heading.

- Working clothes provided by the employer.