Personnel costs

It includes salaries and wages, contributions to Social Security Agencies, contributions by the company to pension plans, payments to other social welfare institutions, compensation and other personnel expenses, such as subsidies to company stores and canteens, and maintenance of schools and vocational training institutions.

The breakdown presented in the common profit and loss account is Salaries and wages, Social Security payable by the company (in the case of the non-corporate company it includes the contribution fee as a self-employed worker of the employer) and Other personnel expenses, which includes contributions to pension plans, allowances, severance pay, staff training and social benefits in favor of the same, and from 2024 the work services of partners (cooperatives) in the corporate part.