The increase in personnel expenses related to an increase in staff numbers and to the index-linked pay rises (based on the consumer price index of Statistics Netherlands), as set out in our collective agreement. New employees were hired mainly for our energy transition-related activities. 

The term of the current pension plan (up to 31 December 2026) coincides with the transition date planned by Stichting Pensioenfonds Gasunie to the new pension plan that has been drawn up in line with new Dutch pensions legislation (Wet toekomst pensioenen). In mid-2024, negotiations held between Gasunie and the unions resulted in an agreement on the new pension plan to come into effect on 1 January 2027. The agreement reached was subsequently accepted by the trade union members and a transition plan was drawn up at the end of 2024. Gasunie and the unions have opted for ‘integration’ of the current pension plan into the new pension plan. The new pension plan is a ‘solidarity contribution plan’, i.e. where pension savings are all invested collectively while still retaining elements of solidarity. Stichting Pensioen Gasunie will continue to implement the plan. The principle is still that the pension plan for employees of Gasunie in the Netherlands will remain a defined contribution pension plan. 

Employees of Gasunie Deutschland who joined the company in or after 2012 are enrolled in an insured pension plan. This pension plan also qualifies as a defined contribution plan. We determine the employer's contribution per year. For 2024 this was set at 3% of the pensionable salary up to the threshold value and 15% of the pensionable salary above the threshold value.

The cost of the defined contribution plans recognised in profit and loss was € 47.7 million (2023: € 40.6 million). For the cost of the defined benefit pension plan and the part of the costs we take directly to other comprehensive income see note ‎22 ‘Employee benefits’. 

The variable remuneration is based on the meeting of agreed targets during the financial year, as explained under ‘Remuneration policy for the Executive Board’ in the management report. 

The pension plan for members of the Executive Board is the same as that for other Gasunie employees in the Netherlands. 

The reimbursements under the ‘Other benefits’ item mainly concern payments to compensate for unused days off as well as compensation paid to Ms Terpstra for the costs of accommodation and the payment of a net amount in accordance with agreements set out in her employment contract.

Remuneration for current and former members of the Supervisory Board comprises a basic payment and an additional payment for those who participate in the Audit Committee (AC) and/or the Remuneration, Selection and Appointment Committee (RSAC). Remuneration also includes premiums to be paid under the Dutch Health Insurance Act.