# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Division 28.3: Staff expenses by type of benefits (44.3)

Extent: E+W+S+N.I.

(a) ‘ Pension and similar expenses ’ shall include the amount recognised in the period as staff expenses for any post-employment benefit obligations (both defined contribution plans and defined benefit plans), including post-employment-related contributions to social security funds (pension funds) maintained by the government or social security entities;
(b) ‘ Share based payments ’ shall include the amount recognised in the reference period as staff expenses for share based payments;
(c) ‘ Wages and salaries ’ shall include the remuneration of the institution’s employees for their labour or services, but shall exclude severance payments and remuneration in the form of share-based items which shall be reported in separate items;
(d) ‘ Social security contributions ’ shall include contributions to social security funds, amounts paid to the government or to social security entities in order to receive a future social benefit, but shall exclude post-employment-related contributions to social security funds in terms of pensions (contributions to pension funds);
(e) ‘ Severance payments ’ shall mean payments relating to the early termination of a contract and shall include termination benefits as defined in IAS 19.8;
(f) ‘ Other types of staff expenses ’ shall include staff expenses that cannot be allocated to any of the categories above.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/28/division/28.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-28/division-28.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.