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CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

12 Months Ended

Dec. 31, 2021

CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

13 – CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

Employee benefits are detailed as follows:

​

​	​	​	​	​
Description		12.31.2021	​	12.31.2020
​	​	ThCh$	​	ThCh$
Accrued vacation		18,630,043	​	14,650,267
Participation in profits and bonuses		15,538,771	​	15,969,735
Severance indemnity		14,982,928	​	14,086,575
Total		49,151,742	​	44,706,577

​

​	​	​	​	​
​		ThCh$		ThCh$
Current		35,012,072	​	31,071,019
Non-current		14,139,670	​	13,635,558
Total		49,151,742	​	44,706,577

​

13.1        Severance indemnities

The movements of employee benefits, valued pursuant to Note 2 are detailed as follows:

​

​	​	​	​	​
Movements		12.31.2021	​	12.31.2020
​	​	ThCh$	​	ThCh$
Opening balance		14,086,575	​	10,085,264
Service costs		(8,917)	​	1,675,492
Interest costs		1,672,491	​	369,332
Actuarial variations		1,216,808	​	3,127,398
Benefits paid		(1,984,029)	​	(1,170,911)
Total		14,982,928	​	14,086,575

​

13.1.1        Assumptions

The actuarial assumptions used are detailed as follows:

​

​	​	​	​	​	​
Assumptions		12.31.2021	​	12.31.2020
​	​	​	​	​
Discount rate		2.30	%	(0.05)	%
Expected salary increase rate		2.0	%	2.0	%
Turnover rate		7.68	%	7.68	%
Mortality rate		RV-2014	​	RV-2014	​
Retirement age of women		60 years	​	60 years	​
Retirement age of men		65 years	​	65 years	​

​

The outcome of the changes in severance indemnities, resulting from sensitizing the actuarial assumptions at the valuation date, are presented below:

​

​	​	​
Discount rate sensitivity		ThCh$
​	​	​
Change in provision by an increase of up to 100 bps		(781,222)
Change in provision by a decrease of up to 100 bps		794,316
​	​	​
Salary growth sensitivity		ThCh$
​	​	​
Change in provision by an increase of up to 100 bps		869,297
Change in provision by a decrease of up to 100 bps		(8,590,434)

​

13.2        Personnel expenses

Personnel expenses included in the consolidated statement of income are as follows:

​

​	​	​	​	​	​	​
Description		12.31.2021	​	12.31.2020		12.31.2019
​	​	ThCh$	​	ThCh$	​	ThCh$
Wages and salaries		225,883,645	​	187,600,163	​	194,740,646
Employee benefits		53,340,673	​	48,504,899	​	58,005,213
Severance benefits		4,163,608	​	3,238,966	​	6,987,184
Other personnel expenses		18,134,494	​	12,993,234	​	13,389,967
Total		301,522,420	​	252,337,262	​	273,123,010

​

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- Definition

The entire disclosure for employee benefits.

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