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Employee compensation | 12 Months Ended
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Dec. 31, 2024
Employee compensation |
Employee compensation | Note 6 Employee compensation ​
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Onshore - presented within administrative expenses |  | ​ | ​ | ​ | ​
EUR’000 |  | Note | 2024 | 2023 | 2022
Wages and salaries |  | ​ | 29,340 | 16,957 | 8,873
Employer’s contribution to defined contribution plans |  | ​ | 1,635 | 847 | 502
Share based payment expense |  | 7 | 1,662 | 1,134 | 352
Other short-term benefits |  | ​ | 495 | 611 | 178
Total onshore employee compensation |  | ​ | 33,132 | 19,549 | 9,905
Average number of full time employees |  | ​ | 242 | 113 | 70
​ As of 31 December 2023, employee compensation includes EUR 660 thousand related to bonus paid, included in transaction cost. For more information refer to Note 4, administrative expenses. Accounting policies Employee benefits are recognised as an expense, unless the cost qualifies to be capitalised as an asset. Note 6 Employee compensation Continued from previous page Employee compensations include wages and salaries, including compensated absence and pensions, as well as other social security contributions made to the entity’s employees or public & government authorities. ​
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Offshore - presented within cost of sales |  | ​ | ​ | ​ | ​
EUR’000 | ​ | Note | 2024 | 2023 | 2022
Wages and salaries |  | ​ | 30,043 | 14,056 | 11,693
Employer’s contribution to defined contribution plans |  | ​ | 2,059 | 1,124 | 1,082
Other short-term benefits |  | ​ | 183 | 741 | 314
Total offshore employee compensation |  | ​ | 32,285 | 15,921 | 13,089
Average number of full time employees |  | ​ | 364 | 182 | 162
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Total |  | ​ | ​ | ​ | ​
EUR’000 | ​ | Note | 2024 | 2023 | 2022
Wages and salaries |  | ​ | 59,383 | 31,013 | 20,566
Employer’s contribution to defined contribution plans |  | ​ | 3,694 | 1,971 | 1,584
Share based payment expense |  | 7 | 1,662 | 1,134 | 352
Other short-term benefits |  | ​ | 678 | 1,352 | 492
Total employee compensation |  | ​ | 65,417 | 35,470 | 22,994
Average number of full time employees | ​ | ​ | 606 | 295 | 232
Number of employees at the end of the reporting period |  | ​ | 659 | 570 | 232
​ Eneti employees, both onshore and offshore, joined the Group by the end of December 2023. Thus, average number of full-time employees as of 2023 reflects the number of employees in Eneti divided by 12 months. Eneti had 99 onshore full time employees and 176 seafarers by the end of 2023. Labour costs related to certain employees who are working on the management of the newbuilding process have been capitalised. These capitalised costs amounted to EUR 2.7 million in 2024, EUR 1.1 million in 2023 and EUR 900 thousands in 2022 and are recognised under assets under construction. ​

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