Indirect labor costs like taxes and insurance are sometimes referred to as ____________.

Indirect labor costs such as taxes, insurance, and benefits associated with employees are commonly referred to as "labor burden." This term encompasses the additional costs that a business incurs beyond just the direct wages paid to employees, which can include employer payroll taxes, workers' compensation insurance, health insurance, retirement benefits, and other fringe benefits. Understanding labor burden is crucial for accurate budgeting and cost estimation, as it provides a more comprehensive view of the total cost of labor to the employer.

In contrast, the other terms do not capture the specific nuance of indirect costs associated with labor. Labor overhead typically refers to general business expenses that are not directly tied to production but still necessary for operations. Labor expenses might suggest direct costs related to employee wages without indicating the additional indirect costs. Labor requirements generally denote the needs for workforce size or skills rather than their associated costs. Therefore, "labor burden" is the most precise term for the costs mentioned in the question.