| PAYROLL AND RELATED BENEFITS |
| 9. | PAYROLL AND RELATED BENEFITS |
| Schedule of payroll and related benefits |
|
|
|
| |
2025 |
2024 |
2023 |
| Wages and salaries |
5,182.4 |
5,073.0 |
4,550.2 |
| Social security contributions |
1,502.2 |
1,389.1 |
1,322.3 |
| Other personnel costs |
1,096.3 |
1,045.8 |
970.7 |
| Increase in liabilities for defined benefit plans |
150.6 |
165.7 |
145.6 |
| Share-based payments |
426.5 |
393.8 |
333.4 |
| Contributions to defined contribution plans |
104.4 |
99.2 |
91.3 |
| Total |
8,462.4 |
8,166.6 |
7,413.5 |
The amount of expenses related to payroll and benefits is presented in the
income statement as shown below:
| Schedule of payroll expenses and related benefits |
|
|
|
| |
2025 |
2024 |
2023 |
| Cost of sales |
2,944.6 |
2,796.1 |
2,629.6 |
| Distribution expenses |
1,566.5 |
1,570.8 |
1,289.9 |
| Commercial expenses |
1,623.6 |
1,619.1 |
1,321.3 |
| Administrative expenses |
2,170.4 |
2,029.6 |
1,907.6 |
| Net finance costs |
107.7 |
112.6 |
114.3 |
| Other operating (income)/expenses |
(165.4) |
(62.4) |
(1.3) |
| Exceptional items |
215.0 |
100.8 |
152.1 |
| Total |
8,462.4 |
8,166.6 |
7,413.5 |
|