At least, most writers want to be. One aspect of the business of writing is contract work. Writers new to contract work are unsure what their work is worth, what they should charge, and what a client will pay. By knowing how an employer calculates the cost of an employee, a writer is in a better position to determine what to charge and what an employer is likely to pay. Benefits for full-time employees usually include holiday, vacation, and sick pay.
Employers pay a portion of medical and dental insurance and are subject to several payroll taxes.
In the USA this includes federal and state Social Security, worker compensation, and unemployment compensation taxes. Many employers contribute to a full-time employee's development through paid training and reference services. They pay into vested retirement funds and match an employee's additional contributions to these funds up to a specified percentage. Employers then add the overhead costs of office space, desks, phones, office equipment, and supplies. About 220 hours are paid holidays, vacation, and sick time.