Definition
The amount referred here represents the actual medical care and health expenses by the employer on behalf of the employees e.g. medicines, hospitalization, exclusive of medical and health insurance that should be reported in item 6b. It includes the net cost to the employer of establishment-owned building and equipment used for the medical care and health services of the employees in the form of maintenance expenditures, fees, property taxes, insurance interest, depreciation, etc. but not capital investment on building, equipment or land and labor cost of medical care and health service personnel employed by the establishment.