7 Costs for personnel

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:

70 The salaries of public employees
71 Free kontogrupp
72 The salaries of officials and business leaders
73 Allowances and benefits
74 Pension costs
75 Social and other charges by law and agreements
76 Other personnel costs
77 Impairment losses and reversals of impairment losses
78 Depreciation according to plan
79 Other operating expenses
https://www.ibokforing.se/7-utgifter-for-personal/70-loner-till-kollektivanstallda/