Personnel expenses

Wages, salaries and rewards, pension expenses and other employer contributions = Personnel expenses

Personnel expenses comprise wages and salaries subject to withholding of tax and comparable expenses, as well as expenses determined direct based on wage or salary, such as social security contributions, statutory and voluntary personal insurance contributions and pension expenses.

Other voluntary personnel expenses come under other operating expenses.

Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus