Section 2012(5)(5) in The West Bengal Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2011
5.9.1- Employees cost shall also include the share of expenses on account of salaries and wages and staff welfare including Directors remuneration, fees, expenses and other facilities and salaries and wages of corporate office / registered office and shall be shown separately. Employees Cost of own and contracted manpower in regular establishment shall be shown separately.