a payment for which no liability is recognized, whether or not any value or service has been received, and which is made as an act of benevolence in the public interest, e.g., compensation for personal losses while on duty or in travel status; compensation for damages; and compensation for legal fees
Personnel costs. ... All remuneration paid during the reference period is included, regardless of whether it is paid on the basis of working time, output or piecework, and whether it is paid regularly or not. Included are all gratuities, workplace and performance bonuses, ex gratia payments, 13th month pay (and similar fixed bonuses), payments made to employees in consideration of dismissal, lodging, transport, cost of living and family allowances, commissions, attendance fees, overtime, night work, etc. as well as taxes, social security contributions and other amounts owed by the employees and retained at source by the employers.
