ARM 20.28.131. COMPLETING SCHEDULE B PART II - PERSONNEL BENEFITS

(1) Generally, all related paid personnel benefit costs are allowable in the same ratio as the allocation in Part I. (2) The following are types of personnel benefits that are allowable: (a) retirement plan costs; (b) FICA payroll taxes; (c) life, health, and dental insurance plans; (d) workers' compensation insurance; and (e) employee uniforms, including shoes, if not claimed as a direct operating cost under Schedule D.