Notes to the income statement
(5) Personnel expenses
|WAGES AND SALARIES|
|Civil servants assigned||1,371||1,403|
|SOCIAL SECURITY EXPENSES|
|Civil servants assigned||282||281|
|Costs of adjusting staffing levels||226||555|
|Retirement benefit expenses||161||159|
|- Special items||- 19||- 467|
|- Effects scope of consolidation||- 509||-|
|- Effects exchange rates||- 107||-|
The figure stated for personnel expenses includes expense of € 744 million for defined contribution plans (previous year: € 684 million).
The amount shown for adjusting staffing levels mainly comprises costs of severance payment agreements and semiretirement agreements and restructuring costs. The decline is mainly attributable to the much more positive macroeconomic environment and (an associated factor) the higher volume of output and lower impairment requirement.
The retirement benefit expenses relate to active persons as well as persons who are no longer employed in DB Group or their surviving dependants. They are attributable primarily to service costs, employers’ contributions to the company top-up benefit scheme as well as the contributions to Pensions-Sicherungs-Verein aG (pension insurance association). The interest expense resulting from compounding the pension obligations and the expected income from plan assets is shown in financial result. For detailed explanations regarding the development of pension obligations, please refer to the Notes under (32).
The activities of the civil servants in DB Group are based on statutory allocation within the framework of the German Rail Restructuring Act (Eisenbahnneuordnungsgesetz; ENeuOG), Art. 2 §12. For the work of the allocated civil servants, DB AG reimburses to the Federal Railroad Fund (Bundeseisenbahnvermögen; BEV) those costs which would be incurred if an employee covered by collective bargaining arrangements were to be employed instead of the allocated civil servant (pro forma calculation).
The development in wages and salaries mainly reflects the acquisitions in the year under review (in particular Arriva). In addition, the domestic companies have felt the impact of the agreements arising from the wage settlement in the previous year (in relation to the reporting year) and the one-off payment in connection with the wage-bargaining negotiations in 2010. The companies outside Germany have mainly felt the impact of exchange rate fluctuations.
The development in the number of employees in DB Group, converted to full-time employees in each case, is shown in the following:
|FTE||at year end|
|at year end|
for the year
for the year
In the event of changes in the scope of consolidation, the employees are included on a pro rata basis up to the time of deconsolidation or after the date of initial consolidation.
Adjusted by the number of employees of Arriva which was acquired in the year under review, there are 239,856 full-time employees (239,635 on an annual average basis).
The development in the number of employees, based on the number of natural persons, is shown in the following:
|NATURAL PERSONS||at year end|
|at year end|
Last modified: 13.07.2011