IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 4.3.2.Payroll Costs Payroll costs in 2022 and 2021 can be broken down as follows: 2022 2021 Wages and salaries 80 303 445 53 869 844 Social security contributions 20 252 644 11 961 033 Meal subsidy (note 5.1.1.) 3 302 878 2 298 260 Insurance against accidents at work 823 317 599 024 Others payroll costs 769 523 1 906 178 Total 105 451 807 70 634 339 Average nº of employees 7 161 6 022 Other personnel costs include, namely, indemnities, recruitment and training of per- sonnel and workplace health. In 2021, the ERTE (Expediente de Regulación Temporal de Empleo) in Spain and the simplified and normal Lay-off in Portugal, made it possible to obtain support of 2.9 million euros in Portugal and 6.1 million euros in Spain. The remuneration of the members of the board is presented in note 12. 4.3.3.Other operating income/(expenses) Other expenses and other operating income breakdown in 2022 and 2021 is pre- sented as follows: Other operating expenses 2022 2021 Other provisions (10.1) 965 000 1 560 000 Direct/indirect taxes not affecting the operating activity 749 791 624 467 Losses on tangible fixed assets 33 060 659 380 Exchange differences 775 411 634 103 Stock losses 491 863 - Membership fees, donations and gifts and inventory samples 236 845 126 028 Impairment adjustments (of receivables) (Notes 5.2.1. and 5.2.3.) 271 814 420 324 Other operating expenses 242 977 392 651 3 766 760 4 416 953 407