2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

EMPLOYEE BENEFITS AND SHARE-BASED PAYMENTS NOTE 5

Staff costs 5.1.

Financial year 2021

Financial year 2020

(in millions of euros)

Wages and salaries

-2,190.2

-2,027.1

Social security contributions

-686.9

-636.6

Net expense for post-employment and similar benefit obligations

-34.5

-14.0

TOTAL

-2,911.7

-2,677.7

In 2020, furlough measures were implemented as a result of the payments made by certain governments as part of furlough Covid-19 crisis in various countries where the Group has operations. schemes in order to maintain the level of pay received by the The amounts received from various governments were recognised as employees concerned. The cost of this decision amounted to a deduction from Staff costs and came to €10.8 million. In €4.6 million. addition, the Group’s management decided to supplement the The Group did not make use of any furlough schemes in 2021.

The Group recognises the amount of short-term employee benefits, as well as the contributions due in respect of its pension plans, under Staff costs . As the Group has no commitments beyond these contributions, no provisions are recognised for these plans.

The principles applicable to post-employment benefit expenses and similar items are presented in Note 5.3.2 for other long-term employee benefits and Note 5.3.1 for post-employment benefits.

Workforce 5.2.

Financial year 2021

Financial year 2020

Workforce at period-end

France

19,842 27,595 47,437

19,759 26,201 45,960

International

TOTAL

Financial year 2021

Financial year 2020

Average workforce

France

19,737 26,595 46,332

19,549 26,667 46,216

International

TOTAL

Retirement benefits and similar obligations 5.3.

Retirement benefits and similar obligations break down as follows:

31/12/2021

31/12/2020

(in millions of euros)

Post-employment benefit assets Post-employment benefit liabilities Net post-employment benefits Other long-term employee benefits

-20.4 298.5 278.1

-3.1

383.2 380.1

11.6

10.2

TOTAL

289.7

390.4

186

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021

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