The point is, the aggregate labor cost is what you have available to pay employees that is fully loaded by wages, benefits, government mandates, and labor compliance costs.
The employee effectively pays those costs, because if I didn't have to pay the fully loaded cost, I would be paying him more cash on the barrelhead. But make no mistake: whether I pay him $60/hour+benefits, or $85/hour as a contract employee who covers all of that himself, I still expect $85/hour in value from the employee. NOT $60.
But I'm honest about this. I don't try to tell employees I'm picking up the tab or running a charity. I need an increased value return from an employee when the government increases the price of keeping him on the payroll.
This is why liberals hate Uber and other contract fee for service arrangements. As soon as someone becomes an independent contractor, they understand exactly how much of this crap they're being forced to pay for in hidden fees they've never seen before.
The concept of proper payroll determination is business 101, why don't liberals realize that.....the employer pays NOTHING to anyone but the employee.....the money sent on his behalf to the government, or anyone else, comes out of the pocket of the employee.
that's not brain surgery but some just can't comprehend it.