12.3. Employee benefit expenses

 Year ended
31 December 2013
Year ended
31 December 2012
Wages and salaries (2 013 486)  (1 979 946) 
Social security costs (400 116)  (399 196) 
Jubilee bonuses (26 714)  (141 163) 
Social Fund  (60 125)  (66 020) 
Post-employment benefit expenses, of which: (62 065)  (78 200) 
Provision for retirement, disability and similar benefits (8 810)  (3 498) 
Coal allowances and special electricity rates and charges (1 829)  (6 764) 
Social Benefits Fund 3 835 (516) 
Contributions to employee retirement plans (55 261)  (67 422) 
Voluntary termination scheme (36 101)  (164 234) 
Other employee benefit expenses (69 694)  (101 441) 
Employee benefits expenses, of which: (2 668 301)  (2 930 200) 
Items included in cost of sales (1 673 918)  (1 901 423) 
Items included in selling and distribution expenses (242 707)  (247 095) 
Movement in stock of finished goods (184 226)  (155 751) 
Items included in administrative expenses (360 811)  (435 206) 
Items included in cost of goods produced for internal purposes (206 639)  (190 725)