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In general the terms direct cost and indirect costs majority reflect in build up of all in rate for labor.
Direct costs.
Basic current wage rate
Guaranteed minimum bonus
Site bonus plus Rate
Normal site overtime
In direct cost
National insurance
Training board levy
Holidays with pay ( annual and levy)
Allowances for inclement weather.
Death benefit scheme
Sickness and injury pay.
Employers liability insurance for insurance of third party ,person and property.
Severance pay and sundry costs- absenteeism, abortive, national insurance
It is suggested that other cost consideration
Travelling allowances and fair
Subsistence
Abnormal overtime.
Are considered with project overheads and
Supervision money and time by trade foreman.
Extra payment under working rules.
Are Considered with unit rate build up.