The mandatory employer-paid payroll taxes and benefits based on the wage or salary of the employees. In many countries, including the United States, both state and federal authorities collect some form of payroll tax. In the United States, Burden will include workers’ compensation, unemployment insurance, employer’s share of FICA and state or local taxes, for each temporary employee on assignment. In Europe, mandatory benefits vary per market but will generally include employment tax and social insurances. (Also known as “Statutory Expenses”). In staffing, Pay Rate plus Burden equal Direct Cost.