Accounting consultants KPMG reported last month that the actual cost of a full-time RN was 176% of the base salary.  Besides the hourly salary rate, employers incur “non-productive costs” (i.e. break time, personal leave) along with employer taxes, insurance and recruiting expenses.  These costs can influence whether the employer uses full time or “agency” (temporary) staff.  Apparently, neither nurses nor nursing union representatives were consulted about the other side of this equation.              MORE

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