I never said anything about that. Just arguing against your false claim "there are no additional costs for the employer". If you mean something else, say that instead.
No, I meant what I said. People think those are "additional costs" just because their payslip says "additional costs". To the employer, it's a simple math of "employee costs me X" compared to "employee earns me Y". All successful companies have Y > X. All bankrupt companies have Y < X.