Health care premium for workers and pension costs are included in

A. payroll fringe costs

B. health costs

C. premium costs

D. workers costs

Answer: Option A

Solution(By Examveda Team)

Health care premium for workers and pension costs are included in payroll fringe costs. A fringe benefit rate is a percentage that results from dividing the cost of an employee's fringe benefits by the wages paid to the employee for the hours actually worked.