8. Employee Benefits The following amounts related to employee remuneration and benefits are included in determining operating income: in millions of Swiss francs 2021 2020 Wages and salaries 1,162 1,085 Social security costs 198 164 Post-employment benefits: defined benefit plans 45 49 Post-employment benefits: defined contribution plans 38 37 Equity-settled instruments 47 54 Change in fair value on own equity instruments 2 Other employee benefits 104 104 Total employees' remuneration 1,596 1,493 Retirement Benefit Plans The Group operates a number of defined benefit and defined contribution plans throughout the world, the assets of which are generally held in separate trustee-administered funds. The pension plans are generally funded by payments from employees and by the relevant Group companies, taking account of the recommendations of independent qualified actuaries. The most significant plans are held in Switzerland, United States of America and United Kingdom (further information by country is disclosed at the end of this note). Non-pension plans consist primarily of post-retirement healthcare and life insurance schemes, principally in the United States of America. The amounts recognised in the consolidated income statement are as follows: in millions of Swiss francs 2021 2020 Pension Plans Non- pension Plans Tot al Pension Plans Non- pension Plans Tot al Current service cost 44 1 45 45 1 46 Loss (gain) arising from settlement 3 3 Total included in employees' remuneration 44 1 45 48 1 49 Net interest cost included in financing costs 3 2 5 4 2 6 Total components of defined benefit cost 47 3 50 52 3 55 Of which arising from: Funded obligations 45 3 48 48 3 51 Unfunded obligations 2 2 4 – 4 The amounts recognised in other comprehensive income are as follows: in millions of Swiss francs 2021 2020 Pension Plans Non- pension Plans Tot al Pension Plans Non- pension Plans Tot al (Gains) losses from change in demographic assumptions (44) (44) (11) (11) (Gains) losses from change in financial assumptions (97) (3) (100) 128 5 133 Experience (gains) losses 30 30 23 (2) 21 Return on plan assets less interest on plan assets (109) (109) (189) (189) Remeasurement (gains) losses of post-employment benefit obligations (220) (3) (223) (49) 3 (46) Of which arising from: Funded obligations (214) (3) (217) (54) 3 (51) Unfunded obligations (6) (6) 5 5 Governance Report Compensation Report Consolidated Financial Report Statutory Financial Report Appendix 72 Givaudan — 2021 Governance, Compensation and Financial Report Notes to the consolidated financial statements