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Employee Benefits | 6 Months Ended
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Jun. 30, 2019
Text block [abstract] |
Employee Benefits | 13. Employee Benefits Details of the employee benefits are as follows:
|  | Three months ended June 30, |  |  | Six months ended June 30, |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
|  | (euros in thousands) |
Salaries and wages |  |  | 3,454 |  |  |  | 2,876 |  |  |  | 6,476 |  |  |  | 5,505 |
WBSO subsidy |  |  | (1,071 | ) |  |  | (733 | ) |  |  | (2,319 | ) |  |  | (1,900 | )
Social security premiums |  |  | 291 |  |  |  | 198 |  |  |  | 579 |  |  |  | 449 |
Health insurance |  |  | 65 |  |  |  | 69 |  |  |  | 215 |  |  |  | 188 |
Pension costs |  |  | 294 |  |  |  | 188 |  |  |  | 564 |  |  |  | 390 |
Share-based compensation |  |  | 1,806 |  |  |  | 2,109 |  |  |  | 3,058 |  |  |  | 4,554 |
Other personnel expense |  |  | 1,150 |  |  |  | 224 |  |  |  | 1,786 |  |  |  | 433 |
Total employee benefits expense |  |  | 5,989 |  |  |  | 4,931 |  |  |  | 10,359 |  |  |  | 9,619 |
Share-based compensation expense recognized as employee benefit expenses was as follows:
|  | Three months ended June 30, |  |  | Six months ended June 30, |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
|  | (euros in thousands) |
R&D costs |  |  | 715 |  |  |  | 714 |  |  |  | 1,482 |  |  |  | 1,525 |
Management and administration costs |  |  | 919 |  |  |  | 1,343 |  |  |  | 1,255 |  |  |  | 2,852 |
Other expenses |  |  | 172 |  |  |  | 52 |  |  |  | 321 |  |  |  | 177 |
|  | 1,806 |  |  | 2,109 |  |  | 3,058 |  |  | 4,554 |
Subsidies earned under the WBSO are deferred and recognized in the Company’s income statement as a reduction to labor costs over the period labor costs are expected to be incurred. The Company has recognized subsidies of €1.1 million and €2.3 million for the three and six months ended June 30, 2019, respectively, as compared to €0.7 million and €1.9 million for the three and six months ended June 30, 2018, respectively. The Company’s headcount at June 30, 2019 was approximately 112 full-time equivalents and consisted of 94 employees in the Netherlands and 18 employees in the U.S. A total of 29 employees who are devoted to activities other than R&D and overall management of the Company were included under management and administration costs for the three and six months ended June 30, 2019. The Company’s headcount at June 30, 2018 was approximately 85 full-time equivalents and consisted of 70 employees in the Netherlands and 15 employees in the U.S. A total of 18 employees who were devoted to activities other than R&D and overall management of the Company were included under management and administration costs for the three and six months ended June 30, 2018.

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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 2018-01-01 -Section Scope -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=sect_Scope&doctype=Standard -URIDate 2018-03-16 + Details
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