Which item is a cost commonly incurred by employers for employees?

Which item is a cost commonly incurred by employers for employees?

• A. Salary
• B. Marketing
• C. Rent
• D. Utilities

Answer: (A)

This question is about costs that come from employing staff. The payment made to employees for their work is salary, a regular payroll expense tied directly to having people on the team. It’s the cost that arises specifically because employees exist. In contrast, marketing, rent, and utilities are necessary operating costs, but they aren’t payments for staff themselves. They support the business's activities rather than compensate the employees. So salary is the item most clearly linked to employees.

This question is about costs that come from employing staff. The payment made to employees for their work is salary, a regular payroll expense tied directly to having people on the team. It’s the cost that arises specifically because employees exist. In contrast, marketing, rent, and utilities are necessary operating costs, but they aren’t payments for staff themselves. They support the business's activities rather than compensate the employees. So salary is the item most clearly linked to employees.