21. Employee expenses

Employee expenses1 January – 31 December 20141 January – 31 December 2013
Wages and salaries 1,247,136 1,138,055
Defined contributions plans, including: 262,903 249,252
- overheads 199,746 189,517
- third pillar pension plans, including costs of premiums to PPE incurred in the period 63,157 59,735
Other 76,673 69,741
Total employee expenses 1,586,712 1,457,048

As at 31 December 2013, PZU, PZU Życie and PZU CO had third pillar pension plans for their employees, considered defined contribution plans. Due to these plans, the employer paid additional 7% of the gross salary.

Employee expenses are disclosed under “Claims, benefits and change in technical provisions”, “Acquisition costs”, “Administrative expenses” and “Other operating expenses” of consolidated statement of profit or loss.