Company: BCS
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0000312069-25-000114
Chunk: 620

Company: BARCLAYS PLC
Filing Date: 2025-02-13
Form: 20-F
Chunk 620
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 costs:                                                        |       |        |       |
| Outsourcing                                                                    |   693 |    601 |   607 |
| Redundancy and restructuring                                                   |   235 |    452 |    -7 |
| Temporary staff costs                                                          |    61 |     91 |   113 |
| Other                                                                          |   129 |    154 |   190 |
| Total other resourcing costs                                                   | 1,118 |  1,298 |   903 |
| Total staff costs                                                              | 9,876 | 10,017 | 9,252 |
| Group compensation costs as a % of total income                                |  32.7 |   34.4 |  33.5 |
| Group staff costs as a % of total income                                       |  36.9 |   39.5 |  37.1 |

Notes:

1 Post-retirement benefits charge includes £ 377 m ( 2023 : £ 371m ; 2022 : £ 313m ) in respect of defined contribution schemes and £ 181 m ( 2023 : £ 168m ; 2022 : £ 250m ) in respect of

defined benefit schemes.

2 £ 875m ( 2023 : £ 860m ; 2022 : £ 604m ) of Group compensation cost was capitalised as internally generated software and excluded from the Staff cost disclosed above.

| Strategy                                      | Shareholderinformation | Climate andsustainability report | Governance | Riskreview | Financialreview |     | Financialstatements |     | Barclays PLC 2024Annual Reporton Form 20-F | 424 |
| Notes to the financial statements (continued) |                        |                                  |            |            |                 |     |                     |     |                                            |     |
| Employee benefits                             |                        |                                  |            |            |                 |     |                     |     |                                            |     |

31 Share-based payments

Accounting for share-based payments

Employee incentives include awards in the form of shares and share options, as well as offering employees the opportunity to purchase

shares on favourable terms. The cost of the employee services received in respect of the shares or share options granted is recognised

in the income statement over the period that employees provide services. The overall cost of the award is calculated using the number

of shares and options expected to vest and the fair value of the shares or options at the date of grant.

The number of shares and options expected to