7 Costs for personnel
Bookkeeping – In the account class 7 are records of other external expenses. In huvudkontogrupperna 70-79 are records of wages for public employees,remuneration of officials and business leaders, allowances and benefits, pension costs, social and other charges by law and agreements, other personnel expenses, impairment losses and reversals of impairment losses, depreciation, Other operating expenses.
Below are the different account groups - you can read more about each account group by clicking below:
https://www.ibokforing.se/7-utgifter-for-personal/70-loner-till-kollektivanstallda/