Number of factors | 3 factors | 1 factor |
Composition of the labour factor / content of the wage bill | - Wage bill and number of employees (half) |
- Wage total only |
- Inclusion of social security expenses | ||
- Inclusion of services to external parties who perform similar activities to those performed directly by employees | ||
- Inclusion of temporary workers | ||
- Presumably inclusion of vocational training | ||
- Presumably inclusion of tax-free remuneration | ||
- Capping limit | ||
Alternative apportionment standards | Possible |