24.2 Other current non-financial liabilities

 (in PLNm) As at December 31, 2022 As at December 31, 2021
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

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.

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