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Employee benefits | 12 Months Ended
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Dec. 31, 2021
Employee benefits |
Employee benefits | 17. 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, 2021, 2020 and 2019, are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |  | 2019
Analysis of net period cost: |  | ​ |  |  | ​ |  |  | ​ |
Current service cost | ​ | Ps. | 8,611 | ​ | Ps. | 8,449 | ​ | Ps. | 8,214
Interest cost on benefit obligation | ​ |  | 2,585 | ​ |  | 2,630 | ​ |  | 1,872
Net period cost | ​ | Ps. | 11,196 | ​ | Ps. | 11,079 | ​ | Ps. | 10,086
​ Changes in the defined benefit obligation are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020
Defined benefit obligation on January 1, | ​ | Ps. | 50,627 | ​ | Ps. | 38,151
Net period cost charged to profit or loss: | ​ |  | ​ | ​ |  |
Current service cost | ​ |  | 8,611 | ​ |  | 8,449
Interest cost on benefit obligation | ​ |  | 2,585 | ​ |  | 2,630
Remeasurement losses in other comprehensive income: | ​ |  | ​ | ​ |  | ​
Actuarial changes arising from changes in assumptions | ​ |  | 9,279 | ​ |  | 2,651
Payments made | ​ |  | (1,452) | ​ |  | (1,254)
Others | ​ | ​ | 12,023 | ​ | ​ | —
Defined benefit obligation on December 31, | ​ | Ps. | 81,673 | ​ | Ps. | 50,627
​ The significant assumptions used in the computation of the seniority premium obligations are shown below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |  | 2019 |
Financial: |  |  |  |  |  |  | ​
Discount rate |  | 7.84 | % | 7.04 | % | 7.18 | %
Expected rate of salary increases |  | 5.50 | % | 5.50 | % | 5.50 | %
Annual increase in minimum salary |  | 19.00%/4.50 | % * | 4.00 | % | 4.00 | %
*19.00% applies to the General Zone and 4.50% to the Border Zone | ​ | ​ | ​ | ​ | ​ | ​ | ​
Biometric: |  | ​ |  | ​ |  | ​ | ​
Mortality (1) |  | EMSSA 09, CEPAL* 2010 EL SALVADOR, CEPAL*2010 COSTA RICA |  | EMSSA 09, CEPAL* 2010 EL SALVADOR, CEPAL*2010 COSTA RICA |  | EMSSA 09, CEPAL* 2010 EL SALVADOR, CEPAL*2010 COSTA RICA | ​
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 (included as part of other liabilities). As of December 31, 2021 and 2020, respectively, are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020
Employee profit-sharing (Note 16) | ​ | Ps. | 261,115 | ​ | Ps. | 14,417
​ The key management personnel of the Company include the members of the Board of Directors (Note 7). ​ Sensitivity analysis ​ The reasonably possible variations at the date of the report, in one of the most significant actuarial assumptions, and assuming that the rest of the variables had remained constant, would have affected the benefit obligations defined as of December 31, 2021 in the amounts shown below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ | Present value of the defined benefit obligation
​ | ​ | ​ | ​ | (Thousands Mexican pesos)
Assumptions | ​ | ​ | ​ | Increase | ​ | Decrease
Discount rate: | ​ | 50 basis points | ​ | Ps. | 78,054 | ​ | Ps. | 85,856
Salary increase rate: |  | 50 basis points |  | Ps. | 82,294 |  | Ps. | 81,164
​

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