Tools
| As at December 31, 2019 | As at December 31, 2018 | |
|---|---|---|
| OTHER CURRENT LIABILITIES | ||
| VAT liabilities | 176 | 173 |
| Excise tax liabilities | 35 | 36 |
| Environmental fees | 213 | 266 |
| Payroll liabilities | 292 | 279 |
| Bonuses for employees | 238 | 214 |
| Unused holiday leave | 143 | 132 |
| Liabilities under the Voluntary Redundancy Programmes | 6 | 14 |
| Awards for Management Boards | 27 | 27 |
| Estimated liabilities on account of other employee benefits | 6 | 6 |
| Personal income tax | 89 | 88 |
| Social security liabilities | 276 | 258 |
| Contract liabilities | 290 | 186 |
| Dividends payable | 7 | 8 |
| Other | 67 | 60 |
| TOTAL OTHER CURRENT LIABILITIES | 1,865 | 1,747 |
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 lignite mines.
“Other” comprises mainly payments to the Employment Pension Programme, the State Fund for Rehabilitation of Persons with Disabilities and withholdings from employee salaries.
Contract liabilities
Contract liabilities mainly include advances for deliveries and prepayments made by customers for connection to the distribution grid and forecasts for electricity consumption concerning future periods.
In 2019, the Group recognised revenue amounting to PLN 119 million (PLN 127 million in 2018) which was included in contract liabilities at the beginning of the period.
