Absenteeism:

	Wages paid for days absent or for time tardy
	Wages paid for temporary staff to fill in

Accidents/Damage:

	Wages paid for days absent
	Wages paid for unproductive hours during downtime
	Wages paid for temporary personnel
	Increased expenses for medical claims and workers' compensation claims
	Cost of replacing damaged equipment
	Legal fees, court fee, investigative fees, travel costs

Health Care:

	Increased cost for insurance, physicians, and hospitalization
	Employee time lost
	Administrative costs

Theft/Fraud:

	Wages paid for unproductive hours during downtime
	Cost of repairing damaged or replacing stolen items
	Cost of hiring security services and/or consulting services
	Legal fees, court fees, investigative costs, travel costs

Source:

Making Your Workplace Drug Free: A Kit For Employers, Employer Tip Sheet #4, Drug Free Workplace Programs, Substance Abuse and Mental Health Services Administration (SAMHSA)