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Staff costs and Directors' remuneration | 12 Months Ended
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Dec. 31, 2023
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Staff costs and Directors' remuneration | 4. Staff costs and Directors’ remuneration Staff costs and average number of employees
Staff costs |  |  |  |  |  |  | 2023 $m |  |  |  |  |  |  |  | 2022 Re-presented $m | a |  |  |  |  |  |  | 2021 Re-presented $m | a
Wages and salaries |  |  |  |  |  |  | 1,808 |  |  |  |  |  |  |  | 1,604 |  |  |  |  |  |  |  | 1,315 |
Social security costs |  |  |  |  |  |  | 143 |  |  |  |  |  |  |  | 117 |  |  |  |  |  |  |  | 86 |
Pension and other post-retirement benefits: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit plans (note 27) |  |  |  |  |  |  | 4 |  |  |  |  |  |  |  | 2 |  |  |  |  |  |  |  | 2 |
Defined contribution plans |  |  |  |  |  |  | 58 |  |  |  |  |  |  |  | 53 |  |  |  |  |  |  |  | 41 |
|  |  |  |  |  |  | 2,013 |  |  |  |  |  |  |  | 1,776 |  |  |  |  |  |  |  | 1,444 |
Analysed as: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Costs borne by IHG b |  |  |  |  |  |  | 747 |  |  |  |  |  |  |  | 646 |  |  |  |  |  |  |  | 569 |
Costs borne by the System Fund or reimbursed |  |  |  |  |  |  | 1,266 |  |  |  |  |  |  |  | 1,130 |  |  |  |  |  |  |  | 875 |
|  |  |  |  |  |  | 2,013 |  |  |  |  |  |  |  | 1,776 |  |  |  |  |  |  |  | 1,444 |
a | Re-presented to combine System Fund and employees whose costs are reimbursed (see New accounting standards and other presentational changes).
b | In 2022, included $1m classified as exceptional relating to the costs of ceasing operations in Russia.
Staff costs are presented net of government support income of $nil (2022: $5m, 2021: $23m). The total comprises $nil (2022: $nil, 2021: $12m) relating principally to employee costs at certain of the Group’s leased hotels and $nil (2022: $5m, 2021: $11m) relating to support received in the form of tax credits which relate to the Group’s corporate office presence in certain countries. There are no unfulfilled conditions or other contingencies attached to these grants.
Monthly average number of employees, including part-time employees |  |  |  |  |  |  | 2023 |  |  |  |  |  |  |  | 2022 Re-presented | a |  |  |  |  |  |  | 2021 Re-presented | a
Employees whose costs are borne by IHG: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Americas |  |  |  |  |  |  | 1,578 |  |  |  |  |  |  |  | 1,548 |  |  |  |  |  |  |  | 1,481 |
EMEAA |  |  |  |  |  |  | 3,642 |  |  |  |  |  |  |  | 3,638 |  |  |  |  |  |  |  | 2,808 |
Greater China |  |  |  |  |  |  | 352 |  |  |  |  |  |  |  | 333 |  |  |  |  |  |  |  | 299 |
Central |  |  |  |  |  |  | 1,720 |  |  |  |  |  |  |  | 1,528 |  |  |  |  |  |  |  | 1,425 |
|  |  |  |  |  |  | 7,292 |  |  |  |  |  |  |  | 7,047 |  |  |  |  |  |  |  | 6,013 |
Employees whose costs are borne by the System Fund or are reimbursed |  |  |  |  |  |  | 20,306 |  |  |  |  |  |  |  | 18,833 |  |  |  |  |  |  |  | 16,315 |
|  |  |  |  |  |  | 27,598 |  |  |  |  |  |  |  | 25,880 |  |  |  |  |  |  |  | 22,328 |
a | Re-presented to combine System Fund and employees whose costs are reimbursed (see New accounting standards and other presentational changes) and to correct the allocation of 2022 between reportable segments.
Directors’ remuneration
|  |  |  |  | 2023 $m |  |  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |
Base salaries, fees, annual performance payments and benefits |  |  |  |  |  |  | 6.9 |  |  |  |  |  |  |  | 7.9 |  |  |  |  |  |  |  | 8.4 |
| More detailed information on the remuneration including pensions, share awards and shareholdings for each Director is shown in the Directors’ Remuneration Report on pages 128 and 136. In addition, amounts received or receivable under long-term incentive schemes are shown on page 128.

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