Table:
| € million | 2017/2018 | 2018/2019 |
| --- | --- | --- |
| Wages and salaries | 2,173 | 2,264 |
| Social security expenses, expenses for post-employment benefits and related employee benefits | 552 | 552 |
| thereof for post-employment benefits | (43) | (41) |
|  | 2,725 | 2,816 |
Paragraphs:
17. Personnel expenses
Personnel expenses can be broken down as follows:
Wages and salaries include expenses relating to restructuring measures and severance payments of €23 million (2017/18: €19 million). The variable remuneration rose from €52 million in financial year 2017/18 to €81 million in financial year 2018/19. Wages and salaries also include expenses for long-term remuneration components totalling €7 million (2017/18: €16 million).
Question:
What do wages and salaries include?