[petercooper]

Why add holidays and sick leave to an individual employee's costs? Most white collar employees would have an annual salary this is factored into already, unless you're having to hire temporary replacements for them perhaps (which would be more than a 15% cost, I suspect).

[Closi]

You are right, I usually do this to get to a worked daily or worked hourly cost (I work in consultancy) so I take holidays & sick into account to understand cost per worked hour / cost per worked day.

In reality it depends on the type of work you are doing.

[petercooper]

Ah! Definitely makes sense in consulting/contracting :-)