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Staff costs and Directors' remuneration | 12 Months Ended
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Dec. 31, 2020
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Staff costs and Directors' remuneration | 4. Staff costs and Directors’ remuneration
|  | 2020 $m |  |  | 2019 $m |  |  | 2018 $m |
Staff costs |  |  |  |  |  |  |  |  |  |  |  |
Wages and salaries |  |  | 1,233 |  |  |  | 1,982 |  |  |  | 1,956 |
Social security costs |  |  | 86 |  |  |  | 131 |  |  |  | 127 |
Pension and other post-retirement benefits: |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit plans (note 27) |  |  | 3 |  |  |  | 3 |  |  |  | 19 |
Defined contribution plans |  |  | 36 |  |  |  | 64 |  |  |  | 63 |
|  |  | 1,358 |  |  |  | 2,180 |  |  |  | 2,165 |
Analysed as: |  |  |  |  |  |  |  |  |  |  |  |
Costs borne by IHG a |  |  | 500 |  |  |  | 735 |  |  |  | 708 |
Costs borne by the System Fund b |  |  | 242 |  |  |  | 313 |  |  |  | 347 |
Costs reimbursed |  |  | 616 |  |  |  | 1,132 |  |  |  | 1,110 |
|  |  | 1,358 |  |  |  | 2,180 |  |  |  | 2,165 |
a | Includes $27m classified as exceptional relating to reorganisation programmes and $nil (2019: $9m, 2018: $21m) classified as exceptional relating to the comprehensive efficiency programme completed in 2019. In 2018, included $15m classified as exceptional relating to termination of the US funded Inter-Continental Hotels Pension Plan.
b | Includes $20m relating to the 2020 corporate reorganisation programme and $nil (2019: $8m, 2018: $21m) relating to the comprehensive efficiency programme completed in 2019.
Staff costs are presented net of government support income of $36m received in 2020. This primarily relates to employee costs at certain of the Group’s leased hotels. Additionally, ongoing support has been received in the form of tax credits which have also been applicable in prior years and which relate to the Group’s corporate office presence in certain countries. The income has been recognised as a reduction to the payroll costs that the grants and credits are intended to compensate. There are no unfulfilled conditions or other contingencies attaching to these grants.
|  | 2020 |  |  | 2019 |  |  | 2018 |
Average number of employees, including part-time employees |  |  |  |  |  |  |  |  |  |  |  |
Employees whose costs are borne by IHG: |  |  |  |  |  |  |  |  |  |  |  |
Americas |  |  | 1,931 |  |  |  | 2,170 |  |  |  | 2,225 |
EMEAA |  |  | 4,088 |  |  |  | 5,227 |  |  |  | 3,255 |
Greater China |  |  | 314 |  |  |  | 339 |  |  |  | 324 |
Central |  |  | 1,813 |  |  |  | 1,900 |  |  |  | 1,794 |
|  |  | 8,146 |  |  |  | 9,636 |  |  |  | 7,598 |
Employees whose costs are borne by the System Fund |  |  | 4,686 |  |  |  | 4,800 |  |  |  | 5,214 |
Employees whose costs are reimbursed |  |  | 15,980 |  |  |  | 22,207 |  |  |  | 22,518 |
|  |  | 28,812 |  |  |  | 36,643 |  |  |  | 35,330 |
|  | 2020 $m |  |  | 2019 $m |  |  | 2018 $m |
Directors’ remuneration |  |  |  |  |  |  |  |  |  |  |  |
Base salaries, fees, performance payments and benefits |  |  | 4.2 |  |  |  | 6.4 |  |  |  | 7.1 |
|  | More detailed information on the remuneration including pensions, share awards and shareholdings for each Director is shown in the Directors’ Remuneration Report on pages 96 to 111.

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