Expanding that list:Well where to start, electrician has overheads,
van costs,
fuel,
MOT,
insurances,
test equipment to pay for/maintain calibrate
sundries screws clips
keeping up to date with qualifications
purchasing new regulations books documentations
all above and more have to be taken into account on every job
thats all before materials and time spent.
Van financing
Van servicing
Van insurance
Fuel
Tool financing
Tool insurance
Tester calibration costs
Stock financing
Public Liability Insurance
Professional Indemnity Insurance
Medical Insurance
"Holiday pay"
"Sick pay"
Pension
Scheme membership costs
Regulations and other publications
Advertising expenditure
Accountant
People who work for an employer often fail to appreciate how much the employer pays out in support of them over and above their salary.