6 Personnel expenses
in CHF 1,000 | 01.01.– 30.06.2025 | 01.01.– 30.06.2024 | Variance absolute | Variance in % |
Salaries and wages | 72,008 | 73,038 | –1,030 | –1.4 |
Social contributions required by law | 6,456 | 6,049 | 407 | 6.7 |
Contributions to pension plans / defined-benefit plans | 5,527 | 4,924 | 603 | 12.2 |
Contributions to pension plans / defined-contribution plans | 986 | 1,374 | –388 | –28.2 |
Other personnel expenses | 2,294 | 1,746 | 548 | 31.4 |
Capitalised personnel expenses1 | –1,378 | –1,424 | 46 | 3.2 |
Total personnel expenses | 85,893 | 85,707 | 186 | 0.2 |
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.