6 Personnel expenses
in CHF 1,000 | 2025 | 2024 | Variance absolute | Variance in % |
Salaries and wages | 142,585 | 152,494 | –9,909 | –6.5 |
Social contributions required by law | 13,200 | 12,640 | 560 | 4.4 |
Contributions to pension plans / defined-benefit plans | 13,069 | 14,125 | –1,056 | –7.5 |
Contributions to pension plans / defined-contribution plans | 2,554 | 2,630 | –76 | –2.9 |
Other personnel expenses | 4,428 | 3,960 | 468 | 11.8 |
Capitalised personnel expenses1 | –3,005 | –2,515 | –490 | –19.5 |
Total personnel expenses2 | 172,831 | 183,334 | –10,503 | –5.7 |
1In accordance with IAS 38, a portion of internally generated intangible assets such as software is capitalised. The amount that can be capitalised is reduced accordingly in personnel expenses.
2Includes in 2024 CHF 5.0 million restructuring costs.