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€ million |
2009 |
2008 | ||
|
|
| ||
Cost of materials |
-1,439.1 |
-1,787.2 | ||
|
|
| ||
Personnel expenses |
|
| ||
Wages and salaries |
-854.0 |
-865.3 | ||
|
|
| ||
Social benefits and financial aid funds |
-139.7 |
-141.1 | ||
State pension contributions |
54.5 |
52.1 | ||
Social security contributions |
-85.2 |
-89.0 | ||
|
|
| ||
Pension expenses |
-96.6 |
-79.7 | ||
State pension contributions |
-54.5 |
-52.1 | ||
Expenses for post-employment benefits |
-151.1 |
-131.8 | ||
|
-1,090.3 |
-1,086.1 |
Social benefits relate mainly to the employer’s share of social insurance contributions and to employers’ liability insurance association contributions. The pension expenses consist mainly of pension payments and allocations to pension provisions. Related interest is shown in the financial result. The expenses incurred in transfers to external pension funds and pension plans are likewise included in pension expenses.
In 2008, special allocations affecting results were made to Wacker Chemie Pensionskasse VVaG in the amount of €40.0 million.
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Expenses for Auditors’ Fees |
|
| ||
€ million |
2009 |
2008 | ||
|
|
| ||
Audit |
0.8 |
0.9 | ||
Other certification services |
0.3 |
0.4 | ||
Tax advice |
– |
– | ||
|
1.1 |
1.3 |
The other certification services are largely comprised of the cost of interim reviews.