Which statement in relation to payroll ancillary costs is incorrect?

Select one:

a. Payroll ancillary costs equal gross wages less deductions.

b. Payroll ancillary costs are employee benefits set down in various awards and contracts in addition to benefits relating directly to hours worked.

c. Examples of payroll ancillary costs are annual leave, sick leave and long-service leave.

d. Workers compensation insurance is a payroll ancillary cost not actually paid to employees but paid on their