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是澳洲本地的一个上市公司,Manager噼里啪啦讲了一堆,我也没听准,估计也就是Package的意思,上网用www.google.com.au搜索 "total employment cost"找了些资料,但确实不在行,看不懂。
摘抄一段先
Total Employment Cost (TEC)
Total Employment Cost is the cost of all cash and non-cash benefits. The benefits offered by XXXX include employer superannuation, leave loading, motor vehicle, car parking, additional superannuation and salary.
The TEC also includes the cost of any fringe benefits tax. It does not include items such as Workcare or Payroll Tax as these are not a direct benefit to the employee benefits.
Why use Total Employment Cost?
This concept is widely used throughout the public and private sector as a measure of remuneration. The TEC concept allows for salary packaging, is a more complete method of expressing remuneration and measuring costs for the University.
Flexibility is achieved through the ability to salary sacrifice, which allows an executive to maximise the net worth of a remuneration |
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