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Employee benefit expense | 12 Months Ended
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Dec. 31, 2022
Employee benefit expense |
Employee benefit expense | A9. Employee benefit expense Profit-sharing and bonus plans The Group recognises a liability and an expense for bonuses and profit-sharing, based on calculations of achievements of financial performance targets and the best estimate of the obligation to employees related to personal performance criteria being achieved. A liability is recognised where a contractual obligation exists or where past practice indicates that there is a constructive obligation to make such payments in the future. Holiday pay Paid holidays are regarded as an employee benefit and as such are charged to the income statement as the benefits are earned. An accrual is made at the balance sheet date to reflect the fair value of holidays earned but not yet taken. Termination benefits Termination benefits are payable when an employment is terminated before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benefits. The Group recognises termination benefits when it is demonstrably committed to either: terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal; or providing termination benefits as a result of an offer made to encourage voluntary redundancy. Benefits falling due more than 12 months after the balance sheet date are discounted to present value where the effect of discounting is material. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 20222 |  | 2021 |  | 2020
​ | ​ | £m | ​ | £m | ​ | £m
Wages and salaries1 |  | 1,582 |  | 1,225 |  | 1,141
Social security costs |  | 154 |  | 138 |  | 129
Share-based payments |  | 17 |  | 10 |  | 6
Pension costs: |  | ​ |  | ​ |  | ​
– defined contribution plans |  | 22 |  | 31 |  | 27
– defined benefit plans |  | 2 |  | 1 |  | 2
​ |  | 1,777 |  | 1,405 |  | 1,305
1. | Wages and salaries are net of any local government wage-related grants as disclosed in Note D5.
2.Including £41m staff costs reported as one-off and adjusting items (see note A7). Monthly average number of people employed by the Group during the year: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
​ | ​ | Number | ​ | Number | ​ | Number
Processing and service delivery |  | 38,256 |  | 34,163 |  | 33,174
Sales and marketing |  | 5,993 |  | 5,400 |  | 5,272
Administration and overheads |  | 7,226 |  | 6,468 |  | 6,142
​ |  | 51,475 |  | 46,031 |  | 44,588
​ Emoluments of the Directors of Rentokil Initial plc are detailed below. ​
​ | ​ | ​ | ​ | ​
​ |  | Highest |  | ​
​ | ​ | paid | ​ | Other
​ | ​ | Director | ​ | Directors
​ | ​ | £000 | ​ | £000
2020 | ​ | ​ | ​ | ​
Aggregate emoluments excluding share options |  | 867.3 |  | 575.6
Aggregate gains made by Directors on exercise of share options |  | — |  | —
Aggregate amount receivable under long-term incentive schemes |  | 3,187.9 |  | 1,325.6
Aggregate value of Company contributions to defined contribution pension schemes |  | — |  | —
​ |  | 4,055.2 |  | 1,901.2
2021 | ​ | ​ | ​ | ​
Aggregate emoluments excluding share options | ​ | 2,661.2 |  | 1,444.0
Aggregate gains made by Directors on exercise of share options | ​ | 916.3 |  | 370.6
Aggregate amount receivable under long-term incentive schemes | ​ | 3,340.0 |  | 145.9
Aggregate value of Company contributions to defined contribution pension schemes | ​ | — |  | —
​ | ​ | 6,917.5 |  | 1,960.5
2022 | ​ | ​ | ​ | ​
Aggregate emoluments excluding share options | ​ | 2,698.7 |  | 1,557.5
Aggregate gains made by Directors on exercise of share options | ​ | — |  | 233.8
Aggregate amount receivable under long-term incentive schemes | ​ | 831.9 |  | 380.3
Aggregate value of Company contributions to defined contribution pension schemes | ​ | — |  | —
​ | ​ | 3,530.6 |  | 2,171.6
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
​ | ​ | Number | ​ | Number | ​ | Number
Number of Directors accruing retirement benefits |  |  |  |  |  |
– defined contribution schemes |  | — |  | 2 |  | 3
– defined benefit schemes |  | — |  | — |  | —
Number of Directors exercising share options1 |  | 1 |  | 2 |  | 2
Number of Directors receiving shares as part of long-term incentive schemes |  | 2 |  | 2 |  | 3
1. | The highest paid Director exercised nil (2021: 163,625; 2020: nil) share options during the year.

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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS19_g2-7_TI -URIDate 2023-03-23 + Details
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