Staff costs include gross salary, employers’ national insurance contributions and may include employers’ pension costs where there is an established pension scheme which applies to all staff.
Gall costau staff gwmpasu cyflog gros a chyfraniadau yswiriant gwladol y cyflogwr a gallant gynnwys costau pensiwn y cyflogwr os oes cynllun pensiwn sefydledig sy’n gymwys i’r holl staff.