Employer Cost for Fringe Benefits ($ thousands)

This item includes expenditures made by the employer for legally required and voluntary fringe benefit programs for employees.

Legally required fringe benefits

This includes all programs required under Federal and State legislation such as FICA, unemployment tax, workers' compensation, and state disability payments.

Voluntary fringe benefits

This includes programs not specifically required by Federal or State legislation, such as life and health insurance premiums for employees.