'On-Costs' Can Be Described As

'On-costs' can be described as:

A) The additional monies owed to an employee for working overtime or on public holidays.
B) The costs incurred by the employer that will be received by the employee once they move on.
C) The extra costs incurred by the employer not directly received by the employee such as providing ergonomic equipment or an up to date computer.
D) Additional costs borne by the employer such as payroll tax and workers compensation insurance.
E) None of the given answers.