Includes the total sum of fringe benefits of all non-leased full-time and part-time employees on the payrolls of construction establishments during any part of the pay period which included the 12th of the months specified on the report form. Includes expenditures made by the employer for legally required and voluntary fringe benefit programs for employees.

Legally Required Expenditures

Includes expenditures made by the employer for Social Security and Medicare contributions, unemployment compensation, worker's compensation, and state temporary disability payments.

Voluntary Expenditures

Includes expenditures made by the employer for life insurance premiums, pension plans, insurance premiums on hospital and medical plans, welfare plans, and union negotiated benefits.