BAS accounts:
| 7600 | Other personnel costs (gruppkonto) | ||
| 7610 | Education | ||
| 7620 | Sickness- and Health | 7621 | Sickness- and Health, deductible |
| 7622 | Sickness- and Health, non-deductible | ||
| 7623 | Health insurance, non-deductible | ||
| 7630 | Personalrepresentation | 7631 | Personalrepresentation, deductible |
| 7632 | Personalrepresentation, non-deductible | ||
| 7650 | Sick pay insurance | ||
| 7670 | Change in human capital foundation | 7671 | Provision for employee foundation |
| 7678 | Compensation from the employee foundation | ||
| 7690 | Other personnel costs | 7691 | Recruitment |
| 7692 | Funeral | ||
| 7693 | Recreation | ||
| 7699 | Other personnel costs |