- payments in respect of retirement pensions for permanent staff, and other employers' payments (family allowances, employers' health insurance contributions, accident insurance premiums, contributions to pension schemes for staff other than permanent staff, etc.);
- charges de retraite pour le personnel statutaire et autres charges patronales (allocations familiales, cotisations patronales aux caisses de maladie, primes d'assurance-accidents, contributions aux régimes de pension pour le personnel autre que le personnel statutaire, etc.);