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Employee benefits | 12 Months Ended
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Dec. 31, 2019
Employee benefits |
Employee benefits | 16. Employee benefits The components of net period cost recognized in the consolidated statement of operations and the obligations for seniority premium for the years ended December 31, 2019, 2018 and 2017, are as follows:
|  | 2019 |  | 2018 |  | 2017
Analysis of net period cost: |  |  |  |  |  |  |  |  |
Current service cost |  | Ps. | 8,214 |  | Ps. | 4,977 |  | Ps. | 3,657
Interest cost on benefit obligation |  |  | 1,872 |  |  | 1,424 |  |  | 1,000
Net period cost |  | Ps. | 10,086 |  | Ps. | 6,401 |  | Ps. | 4,657
Changes in the defined benefit obligation are as follows:
|  | 2019 |  | 2018 |  | 2017
Defined benefit obligation at January 1, |  | Ps. | 18,153 |  | Ps. | 19,289 |  | Ps. | 13,438
Net period cost charged to profit or loss: |  |  |  |  |  |  |  |  |
Current service cost |  |  | 8,214 |  |  | 4,977 |  |  | 3,657
Interest cost on benefit obligation |  |  | 1,872 |  |  | 1,424 |  |  | 1,000
Remeasurement losses in other comprehensive income: |  |  |  |  |  |  |  |  |
Actuarial changes arising from changes in assumptions |  |  | 10,192 |  |  | (5,989) |  |  | 1,776
Payments made |  |  | (225) |  |  | (1,548) |  |  | (582)
Defined benefit obligation at December 31, |  | Ps. | 38,206 |  | Ps. | 18,153 |  | Ps. | 19,289
The significant assumptions used in the computation of the seniority premium obligations are shown below:
|  | 2019 |  | 2018 |  | 2017 |
Financial: |  |  |  |  |  |  |
Discount rate |  | 7.18 | % | 9.91 | % | 7.72 | %
Expected rate of salary increases |  | 5.50 | % | 5.65 | % | 5.50 | %
Annual increase in minimum salary |  | 4.00 | % | 4.15 | % | 4.00 | %
Biometric: |  |  |  |  |  |  |
Mortality (1) |  | EMSSA 09, CEPAL* 2010 EL SALVADOR, CEPAL*2010 COSTA RICA |  | EMSSA 09 |  | EMSSA 09 |
Disability (2) |  | IMSS-97 |  | IMSS-97 |  | IMSS-97 |
| (1) |  | Mexican Experience of social security (EMSSA), Economic Commission for Latin America and the Caribbean (CEPAL for its Spanish acronym).
| (2) |  | Mexican Experience of Instituto Mexicano del Seguro Social (IMSS).
Accruals for short-term employee benefits at December 31, 2019, 2018 and 2017, respectively, are as follows:
|  | 2019 |  | 2018 |  | 2017
Employee profit-sharing (Note 15c) |  | Ps. | 24,097 |  | Ps. | 14,984 |  | Ps. | 9,063
The key management personnel of the Company include the members of the Board of Directors (Note 7).

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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 138 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_138&doctype=Standard -URIDate 2019-03-27 + Details
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