Is the recruitment fee a labor cost?

Labor cost refers to the total wages of employees, social insurance expenses, employee welfare expenses, employee education expenses, labor protection expenses, employee housing expenses and other labor expenses, excluding recruitment expenses, which can only be included in expense accounting, so recruitment expenses are not labor costs.

Recruitment fee is the expenses incurred by the company's human resources department in the process of recruiting employees, including site use fee, applicant's travel expenses to the company, medical examination fee, newspaper and magazine recruitment advertising fee, etc.