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

 

9.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:

 

     
  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