The correct reading ろうむひ uses all On'yomi. 労 (ロウ) as in 労働, 務 (ム) as in 業務, 費 (ヒ) as in 費用. ろうぶんひ incorrectly reads 務. ろうむかい incorrectly reads 費. ろうぼひ incorrectly reads 務. It refers to the expenses incurred by a company for its labor force, including wages, salaries, and associated costs.

正しい読み「ろうむひ」はすべて音読みです。労（ロウ）は労働、務（ム）は業務、費（ヒ）は費用などで使われます。ろうぶんひは務の誤読、ろうむかいは費の誤読、ろうぼひは務の誤読です。企業が従業員の労働に対して支払う費用全般、つまり人件費や給与、諸手当などを指します。