4. Employee Costs

(a) Aggregate employee costs

2024
€’000

2023
€’000

Staff short-term costs

(166,955)

(122,638)

Post-employment defined benefit scheme

(10,201)

(7,616)

Post-employment defined contribution scheme

(10,477)

(7,769)

Social insurance costs

(17,890)

(13,107)

Termination costs

-

-

(205,523)

(151,130)

Capitalised payroll

46,850

36,223

Employee costs charged to the income statement

(158,673)

(114,907)

(b) Staff short-term costs

2024
€’000

2023
€’000

Wages and salaries

(144,432)

(106,700)

Performance related award paid

(13,082)

(10,570)

Overtime

(2,126)

(254)

Allowances

(4,636)

(3,446)

Permanent health insurance

(2,475)

(1,296)

Framework for Future Delivery of Water Services incentive payment costs

(204)

(372)

Total

(166,955)

(122,638)

The average number of employees for the year was 2,108 (2023: 1,478).