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Staff costs and Directors' emoluments | 12 Months Ended
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Dec. 31, 2018
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Staff costs and Directors' emoluments | 4. Staff costs and Directors’ emoluments
|  | 2018 $m |  |  | 2017 $m |  |  | 2016 $m |
Staffa |  |  |  |  |  |  |  |  |  |  |  |
Costs |  |  |  |  |  |  |  |  |  |  |  |
Wages and salaries |  |  | 1,956 |  |  |  | 1,868 |  |  |  | 1,738 |
Social security costs |  |  | 127 |  |  |  | 106 |  |  |  | 106 |
Pension and other post-retirement benefits: |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit plans (note 25) |  |  | 19 |  |  |  | 5 |  |  |  | 5 |
Defined contribution plans |  |  | 63 |  |  |  | 61 |  |  |  | 58 |
|  |  | 2,165 |  |  |  | 2,040 |  |  |  | 1,907 |
Analysed as: |  |  |  |  |  |  |  |  |  |  |  |
Costs borne by IHGa |  |  | 708 |  |  |  | 645 |  |  |  | 594 |
Costs borne by the System Fundb |  |  | 347 |  |  |  | 339 |  |  |  | 311 |
Costs reimbursed |  |  | 1,110 |  |  |  | 1,056 |  |  |  | 1,002 |
|  |  | 2,165 |  |  |  | 2,040 |  |  |  | 1,907 |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Average number of employees, including part-time employees |  |  |  |  |  |  |  |  |  |  |  |
Employees whose costs are borne by IHG: |  |  |  |  |  |  |  |  |  |  |  |
Americas |  |  | 2,225 |  |  |  | 2,149 |  |  |  | 2,121 |
EMEAA |  |  | 3,255 |  |  |  | 2,267 |  |  |  | 2,380 |
Greater China |  |  | 324 |  |  |  | 294 |  |  |  | 299 |
Central |  |  | 1,794 |  |  |  | 1,948 |  |  |  | 1,787 |
|  |  | 7,598 |  |  |  | 6,658 |  |  |  | 6,587 |
Employees whose costs are borne by the System Fund |  |  | 5,214 |  |  |  | 5,555 |  |  |  | 5,434 |
Employees whose costs are reimbursed |  |  | 22,518 |  |  |  | 22,577 |  |  |  | 22,002 |
|  |  | 35,330 |  |  |  | 34,790 |  |  |  | 34,023 |
a | Includes $36m (2017: $13m, 2016: $1m) classified as exceptional relating to the comprehensive efficiency programme.
b | Includes $21m (2017: $9m, 2016: $nil) relating to the comprehensive efficiency programme.
|  | 2018 $m |  |  | 2017 $m |  |  | 2016 $m |
Directors’ emoluments |  |  |  |  |  |  |  |  |  |  |  |
Base salaries, fees, performance payments and benefits |  |  | 7.1 |  |  |  | 4.9 |  |  |  | 6.1 |
LOGO |  | More detailed information on the emoluments, pensions, share awards and shareholdings for each Director is shown in the Directors’ Remuneration Report on pages 72 to 85.

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