4. Employee Costs
(a) Aggregate employee costs
|
2025 €’000 |
2024 €’000 |
|
Staff short-term costs |
(236,459) |
(166,955) |
Post-employment defined benefit scheme |
(11,742) |
(10,201) |
Post-employment defined contribution scheme |
(14,356) |
(10,477) |
Social insurance costs |
(25,404) |
(17,890) |
Termination costs |
- |
- |
(287,961) |
(205,523) |
|
Capitalised payroll |
66,127 |
46,850 |
Employee costs charged to the income statement |
(221,834) |
(158,673) |
(b) Staff short-term costs
|
2025 €’000 |
2024 €’000 |
||
Wages and salaries |
(198,990) |
(144,149) |
|
Performance related award |
(i) |
(17,597) |
(13,365) |
Overtime |
(7,913) |
(2,126) |
|
Allowances |
(7,929) |
(4,636) |
|
Permanent health insurance |
(3,022) |
(2,475) |
|
Framework for Future Delivery of Water Services incentive payment costs |
(1,008) |
(204) |
|
Total |
(236,459) |
(166,955) |
(i) The Performance Related Award (PRA) is presented in this table on an accrual basis. The actual PRA payment relating to 2025 performance was €17.9 million which was paid in March 2026 (2024: €13.1 million paid in March 2025). Comparative amounts for Wages and salaries and Performance related award have been adjusted to align with 2025 presentation.
(c) Average number of employees for the year by business activity
2025 |
2024 |
|
Operations |
1,584 |
919 |
Asset management and delivery |
704 |
570 |
Enterprise services |
725 |
619 |
Total |
3,013 |
2,108 |