Personnel costs
Gross pay, allowances and the taxes and contributions that go with them.
Personnel costs cover gross wages and salaries, employer taxes and social contributions, and other employee benefits. It is the full cost of labour to the company, not what an employee receives.
Against revenue it shows how labour-intensive a business is: for consultancies and service firms it easily passes half of income, for wholesalers it is often under a tenth.
Where this figure comes from
APR's open data does not publish this line, so profiles here show it as “—”. Headcount is released separately.
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