Staff costs |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| Staff costs | Staff costs Accounting for staff costs Deferred cash and share awards are made to employees to incentivise performance over the period employees provide services. To receive an award, an individual must have provided service over the vesting period and been employed on the scheduled vesting date or be considered an eligible leaver. The expense for deferred cash and share awards is recognised over the period employees’ services contribute to the awards. The Barclays Bank Group considers it appropriate to recognise the expense over the vesting period including the financial year prior to the grant date. The accounting policies for share-based payments and retirement benefits are included in Note 29 and Note 30 respectively.
Notes 1 Retirement benefits charge includes £172m (2024: £178m; 2023: £180m) with respect to defined contribution schemes and £176m (2024: £151m; 2023: £118m) with respect to defined benefit schemes. 2 £328m (2024: £324m; 2023: £259m) of compensation cost was capitalised as internally generated software.
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