6 Personnel expenses
in CHF 1,000 | 01.01.– 30.06.2026 | 01.01.– 30.06.2025 | Variance absolute | Variance in % |
Salaries and wages | 70,404 | 72,008 | –1,604 | –2.2 |
Social contributions required by law | 6,292 | 6,456 | –164 | –2.5 |
Contributions to pension plans / defined-benefit plans | 5,484 | 5,527 | –43 | –0.8 |
Contributions to pension plans / defined-contribution plans | 894 | 986 | –92 | –9.3 |
Other personnel expenses | 1,548 | 2,294 | –746 | –32.5 |
Capitalised personnel expenses1 | –1,454 | –1,378 | –76 | –5.5 |
Total personnel expenses | 83,168 | 85,893 | –2,725 | –3.2 |
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.