10 – Personnel expenses Index5678910111213 (XLSX:) Download Personnel expenses In EUR mn 2021 2020 Wages and salaries 1,273 944 Costs of defined benefit plans 28 9 Costs of defined contribution plans 62 33 Net expenses for personnel reduction schemes 22 39 Other employee benefits 267 128 Taxes and social contribution 302 155 Personnel expenses 1,953 1,308 Higher net expenses for personnel reduction schemes in 2020 were mainly related to restructuring expenses from outsourcing activities in Romania. Additional details on defined benefit plans are included in Note 23 – Provisions. 9 – Other operating expenses11 – Net financial result