Eligible labor costs include actual wages  paid plus a percentage of the actual wages that pays for employee benefits.  These benefits are referred to as Fringe Benefits. Such benefits can include holiday leave, accrued vacation  leave, sick leave, social security matching, Medicare, unemployment  insurance, workers’ compensation, retirement-regular, retirement-special  risk, health insurance, life and disability insurance, administrative leave,  and compensatory leave. The fringe benefit rates for regular and overtime are  different. Refer to Labor Costs for an explanation of appropriate regulatory criteria and  policy guidelines that must be followed when claiming costs associated with  force account labor.
   References:   Sections 406(a)(2)(C) and 406(f)(5) of the Stafford Act
   Office of Management and Budget Circulars A-21,  A-87, and A-122
   Public Assistance Guide, FEMA 322, pages 45-47