Non-wage labour costs are the additional costs incurred by a company beyond the gross salary. The largest share comprises the employer's social-security contributions for health, long-term-care, pension and unemployment insurance – together roughly 21 percent of the gross wage in Germany. They also include accident-insurance contributions, the U1/U2/U3 levies and contributions to occupational pension schemes.
Further components are continued pay during illness, holiday and year-end allowances, capital-formation contributions, travel expenses, training and benefits such as company phones or transport tickets. Total non-wage costs typically range from 25 to 35 percent on top of the gross wage.
For candidates these costs are not immediately visible but shape the overall package. Employers investing more in occupational pensions, bike leasing or training effectively offer more than gross-pay comparisons reveal.
Lunigi surfaces many additional benefits in role descriptions so candidates can compare packages more fairly.