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Note 4 - Labor Costs - Labor Costs (Included in Cost of Sales and in Selling, General and Administrative Expenses)

12 Months Ended

Dec. 31, 2022

Disclosure of labor costs [abstract]

4. Labor costs (included in Cost of sales and in Selling, general and administrative expenses)

4Labor costs (included in Cost of sales and in Selling, general and administrative expenses)

	Year ended December 31,
	2022			2021			2020
Wages, salaries and social security costs	1,594,200			1,170,562			1,036,211
Severance indemnities	29,070			28,625			142,458
Defined contribution plans	13,256			12,608			12,442
Pension benefits - defined benefit plans	16,320			13,353			11,097
Employee retention and long-term incentive program	25,739			25,337			(413	)
	1,678,585			1,250,485			1,201,795

The following table shows the geographical distribution of the employees:

	2022			2021			2020
Argentina	6,444			5,169			4,376
Mexico	5,919			5,474			4,501
USA	3,509			2,684			1,596
Italy	2,136			2,011			2,039
Romania	1,847			1,725			1,552
Brazil	1,460			1,817			1,360
Colombia	1,183			1,009			746
Canada	944			758			561
Indonesia	495			506			521
Japan	11			379			399
Other	1,344			1,244			1,377
	25,292			22,776			19,028

X

- Definition

The entire disclosure for employee benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2022-03-24
-Section Scope
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-URIDate 2022-03-24

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X

- References

No definition available.

+ Details

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Namespace Prefix:	ts_
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