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Costs of services and general and administrative costs | 6 Months Ended
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Jun. 30, 2022
Costs of service and general and administrative costs [Abstract] |
Costs of services and general and administrative costs | 4. Costs of services and general and administrative costs
| Six months ended 30 June 2022 |  | Six months ended 30 June 2021
| £m |  | £m
Costs of services | 5,708.1 |  |  | 5,196.1 |
General and administrative costs | 508.5 |  |  | 452.8 |
| 6,216.6 |  |  | 5,648.9 |
4. Costs of services and general and administrative costs (continued) Costs of services and general and administrative costs include:
| Six months ended 30 June 2022 |  | Six months ended 30 June 2021
| £m |  | £m
Staff costs | 3,930.7 |  |  | 3,473.3 |
Establishment costs | 262.8 |  |  | 264.8 |
Media pass-through costs | 1,016.7 |  |  | 857.0 |
Other costs of services and general and administrative costs 1 | 1,006.4 |  |  | 1,053.8 |
| 6,216.6 |  |  | 5,648.9 |
Note 1 Other costs of services and general and administrative costs include £229.1 million (period ended 30 June 2021: £376.3 million) of other pass-through costs. Staff costs include:
| Six months ended 30 June 2022 |  | Six months ended 30 June 2021
| £m |  | £m
Wages and salaries | 2,718.5 |  |  | 2,329.8 |
Cash-based incentive plans | 93.5 |  |  | 200.2 |
Share-based incentive plans | 67.3 |  |  | 43.9 |
Severance | 17.4 |  |  | 14.5 |
Other staff costs | 1,034.0 |  |  | 884.9 |
| 3,930.7 |  |  | 3,473.3 |
Other costs of services and general and administrative costs include:
| Six months ended 30 June 2022 |  | Six months ended 30 June 2021
| £m |  | £m
Amortisation and impairment of acquired intangible assets | 31.5 |  |  | 30.1 |
Losses on disposals of investments and subsidiaries | 48.1 |  |  | 1.0 |
Gains on remeasurement of equity interests arising from a change in scope of ownership | (60.4) |  |  | — |
Restructuring and transformation costs | 75.3 |  |  | 34.3 |
Restructuring costs in relation to COVID-19 | 5.9 |  |  | 19.7 |
Litigation settlement | — |  |  | 21.7 |
Restructuring and transformation costs of £75.3 million (2021: £34.3 million) include £59.5 million in relation to the Group's IT transformation programme. This programme will allow technology to become a competitive advantage in the market as our clients, and their clients, move to an ever increasing digital world. It includes costs of £46.3 million in relation to the rollout of a new ERP system in order to drive efficiency and collaboration throughout the Group. The remaining £15.8 million relates to restructuring actions to simplify operational structures and co-locate our businesses. Restructuring costs in relation to COVID-19 of £5.9 million (2021: £19.7 million) primarily relate to property costs which the Group undertook in response to the COVID-19 pandemic. As management continues to assess the impact of COVID-19 on long-term working practices and the Group's real estate portfolio, further impairments may occur in the future. Losses on disposal of investments and subsidiaries of £48.1 million in 2022 primarily includes a loss of £65.1 million on the divestment of our Russian interests which completed in May 2022. Gains on remeasurement of equity interests arising from a change in scope of ownership of £60.4 million comprises a gain in relation to the reclassification of the Group’s interest in Imagina in Spain from interests in associates to other investments. In the period ended 30 June 2021, a provision of £21.7 million was made for potential litigation settlements.

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