Personnel costs include salaries, wages, commissions, bonuses, profit‑sharing, paid leave, as well as estimated bonuses and expenses related to share‑based payments (stock option plans, free share plans) and pension plan expenses (excluding the net effect of discounting presented in other financial income and expenses).
| (in millions of euros) | 2023 | 2022 |
|---|---|---|
| Compensation | Compensation 2023 (6,755) |
Compensation 2022 (6,449) |
| Social security charges, including post‑employment benefits | Social security charges, including post‑employment benefits 2023 (1,231) |
Social security charges, including post‑employment benefits 2022 (1,160) |
| Share‑based payments | Share‑based payments 2023 (85) |
Share‑based payments 2022 (64) |
| Temporary employees and freelancers | Temporary employees and freelancers 2023 (332) |
Temporary employees and freelancers 2022 (456) |
| Restructuring costs | Restructuring costs 2023 (111) |
Restructuring costs 2022 (82) |
| Total | Total 2023 (8,514) |
Total 2022 (8,211) |
| not-included | 2023 | 2022 |
|---|---|---|
| Europe | 25,292 | 24,304 |
| North America | 29,979 | 29,574 |
| Latin America | 10,231 | 8,392 |
| Asia‑Pacific | 34,039 | 32,195 |
| Middle East & Africa | 3,754 | 3,557 |
| Total | 103,295 | 98,022 |
| not-included | 2023 | 2022 |
|---|---|---|
| Media and research | Media and research 202322% |
Media and research 202222% |
| Creative | Creative 202310% |
Creative 202210% |
| Production, specialized activities and others | Production, specialized activities and others 202340% |
Production, specialized activities and others 202239% |
| Commercial | Commercial 202315% |
Commercial 202216% |
| Administration and management | Administration and management 202313% |
Administration and management 202213% |
| Total | Total 2023100% |
Total 2022100 % |
Other operating costs include all external expenses other than production and media buying when the Group acts as an agent, this includes:
It also includes taxes other than income taxes, duties and other payments and increases and reversals of provisions.
