Employee expenses | 1 January– 31 December 2016 | 1 January– 31 December 2015 |
Wages and salaries | 2,117 | 1,398 |
Defined contributions plans, including: | 407 | 304 |
- overheads | 342 | 237 |
- third pillar pension plans, including costs of premiums to PPE incurred in the period | 65 | 67 |
Other | 131 | 70 |
Total employee expenses | 2,655 | 1,772 |
As at 31 December 2016 PZU, PZU Życie and PZU CO had third pillar pension plans for their employees, considered defined contribution plans. Due to these plans, the employer paid additional 7% of the gross salary.
Employee expenses are disclosed under "Claims, benefits and change in technical provisions", "Acquisition costs", "Administrative expenses" and "Other operating expenses" of the consolidated statement of profit or loss.