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Allocation of Personnel Expenses

9 Months Ended

Sep. 30, 2021

Note 9: Allocation of Personnel Expenses

The Company had an average of 105 employees during the nine months ended September 30, 2021, in comparison with an average of 291 employees during the nine months ended September 30, 2020.

The following table summarizes the allocation of personnel expenses by function during the three and nine months ended September 30, 2021 and 2020:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2021		2020			2021		2020
Research and development expenses		4,161		5,984			12,272		18,294
Sales and marketing expenses		492		2,154			1,528		4,987
General and administrative expenses		2,583		1,570			9,347		6,628
Restructuring expenses		—		(231	)		—		6,792

Total personnel expenses		7,236		9,477			23,148		36,701

The following table summarizes the allocation of personnel expenses by nature during the three nine months ended September 30, 2021 and 2020:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2021		2020			2021		2020
Wages and salaries		3,793		7,021			12,629		33,121
Social security contributions		1,110		933			3,505		5,669
Expenses for pension commitments		286		617			981		1,116
Employer contribution to bonus shares		497		981			1,955		(241	)
Share-based payments		1,551		(74	)		4,078		(2,965	)

Total		7,236		9,477			23,148		36,701

The decrease in personnel expenses is mainly due to a decreased headcount as a result of the 2020 global restructuring plan.