6. Safety scheme


7. Small tools used for work

Such expenses are incurred only when work is under execution. If there is no work, no expense is required.

Other parts of overhead are permanent in nature. These expenses are throughout the year. These expenses include –

1. Salaries of office staff,


2. Printing and stationary charges,


3. Electricity and rental charges,


4. Communication expenses such as telephone, e-mail, etc,


5. Traveling, etc.

In bigger companies, these expenses are higher compared to smaller contractors.