Hi Deepali,
Following are things that are included in Personnel-related expenses
salaries and wages, or employee compensation, which can be broken down into regular pay, overtime pay, vacation pay, severance pay, incentive pay, holiday pay, sick pay, commissions, bonuses, and profit sharing. Employee benefit accounts include workers’ compensation, supplemental health insurance, life insurance, disability insurance, pension plan contributions, and employee meals. Expense accounts are also needed for the employer’s payroll taxes, including FICA, and Other personnel-related expenses include dues and subscriptions, employee housing, employee relations, recruitment, relocation, training, and travel and entertainment.
from
Phanish