10 – Personnel expenses Index5678910111213 (XLSX:) Download Personnel expenses In EUR mn 2022 2021 Wages and salaries 1,314 1,273 Costs of defined benefit plans 30 28 Costs of defined contribution plans 77 62 Personnel reduction schemes 3 22 Other employee benefits 275 267 Taxes and social contribution 309 302 Personnel expenses 2,009 1,953 Higher net expenses for personnel reduction schemes in 2021 were mainly related to restructuring expenses from outsourcing activities in Romania. Share-based payments were part of other employee benefits. For further information please refer to Note 32 – Share-based payments. Additional details on defined benefit plans are included in Note 23 – Provisions. 9 – Other operating expenses11 – Net financial result