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PAYROLL AND RELATED BENEFITS | 12 Months Ended
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Dec. 31, 2025
Payroll And Related Benefits |
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

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