Other Payables

6 Months Ended

12 Months Ended

Jun. 30, 2022

Dec. 31, 2021

8. Other Payable

The Other Payable are comprised of the following items:


	June 30,		December 31,
	2022		2021
Provision for profit sharing program (i)	$	780,127	$	59,855
Accruals related to payroll (ii)		696,710		455,392
Advances from customers (iii)		405,000		405,000
Social charges payable (iv)		398,074		163,384
Long-term incentive (v)		164,290		183,041
Income tax payable		129,708		—
Other payable		128,503		52,405

Total	$	2,702,412	$	1,319,077

Current portion	$	2,159,603	$	616,156
Non-current portion	$	542,809	$	702,921

(i)	Refers to accruals for Profit Sharing programs.

(ii)	Refers to accruals related to personnel obligations recorded in the financial statements, including mainly vacation expenses and other minor expenses.

(iii)

Refers to advances from customers which have signed a letter of intent to purchase eVTOLs.

(iv)	Refers to social charges and taxes applicable in relation to personnel compensation.

(v)	These represent the ERJ’s LTIP obligations. The balance presented as of December 31, 2021 was carved-out from ERJ and the balance as of June 30, 2022 relates to the LTIP obligation assumed by Eve towards certain grantees transferred from ERJ to Eve during the period.

7.	Other Payables

The other payables are comprised of the following items:


	As of December 31,
	2021		2020
Accruals related to payroll (i)	$	455,392	$	172,795
Advances from customers		405,000		—
Long-term incentive		183,041		43,818
Social charges payable (ii)		163,384		17,688
Provision for profit sharing program		59,855		2,793
Advanced payments related to service arrangements		52,405		2,762

Total	$	1,319,077	$	239,856
Current portion	$	616,156	$	199,278
Non-current portion	$	702,921	$	40,578

(i)	Refers to accruals related personnel obligations recorded in the financial statements, including mainly vacation expenses and other minor expenses.

(ii)	Refers to social charges and taxes applicable in relation to personnel compensation.