Includes all kinds of payments made to personnel on the payroll, including the Social Security contributions corresponding to the employee, as well income tax retained by the company, as well as all payments to staff as social provisions made directly by the company in case of illness, unemployment, redundancy, etc. and grants and subsidies for meals, company stores, nurseries etc.. This concept encompasses the base salary, all kind of financial supplements, extra payments, and benefits and payments made in kind made freely available or at a reduced price.