Question $45$

Which of the following is correct about the effect of retirement plans to EMPLOYERS.

Retirement plans and employee benefits are viewed as part of overall compensation costs

Costs add an additional $30-40\%$ to payroll expenses.

Use employee benefit plans to requit, hire, and maintain qualified workers.

$1$ only

$1$ & $3$ only

$2$ & $3$ only

$1,2,$&$3$