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24.2 Other current non-financial liabilities
(in PLNm) | As at December 31, 2022 | As at December 31, 2021 |
---|---|---|
OTHER CURRENT LIABILITIES | ||
VAT liabilities | 840 | 564 |
Excise tax liabilities | 12 | 27 |
Liabilities related to a contract | 446 | 344 |
Liabilities concerning contributions to price difference payment fund | 351 | – |
Environmental fees | 266 | 240 |
Payroll liabilities | 299 | 257 |
Bonuses for employees | 297 | 277 |
Unused holidays and other employee benefits | 313 | 101 |
Bonuses for the Management Board | 19 | 17 |
Personal income tax | 95 | 99 |
Liabilities from social insurances | 291 | 255 |
Other | 76 | 77 |
TOTAL OTHER CURRENT LIABILITIES | 3.305 | 2.258 |
Environmental fees relate mainly to charges for the use of water and gas emission in conventional power plants as well as exploitation charges paid by coal mines. The “Other” position comprises mainly payments to the Employment Pension Program, the Social Fund and the State Fund for Rehabilitation of Persons with Disabilities.
Liabilities related to a contract
Contract liabilities mainly include advances for deliveries and prepayments by customers for connections to the distribution grid and electricity consumption forecasts for future periods. In 2022, the Group recognised revenue of PLN 167 million (PLN 147 million in 2021), which was included in the balance of contract liabilities at the beginning of the period.