21. Employee expenses

Employee expenses 1 January - 31 December 2015 1 January - 31 December 2014
Wages and salaries 1,397,889 1,247,136
Defined contributions plans, including: 304,070 262,903
- overheads 236,574 199,746
- third pillar pension plans, including costs of premiums to PPE incurred in the period 67,496 63,157
Other 69,565 76,673
Total employee expenses 1,771,524 1,586,712

As at 31 December 2015, PZU, PZU Życie and PZU CO had third pillar pension plans for their employees, considered defined contribution plans. Due to these plans, the employer paid additional 7% of the gross salary.

Employee expenses are disclosed under "Claims, benefits and change in technical provisions", "Acquisition costs", "Administrative expenses" and "Other operating expenses" of consolidated statement of profit or loss.