Which of the following is NOT an example of labour costs?

A. Basic wages and salaries
B. Additional payment for overtime working
C. Bonuses
D. Employer Pension Contribution
E. Obsolescence

E. Obsolescence

Explanation: Obsolescence refers to the reduction in value of an asset due to new technologies or other factors and is not related to labor costs. Basic wages, overtime payments, bonuses, and employer contributions to pension schemes are all labor costs.