Integrated report 2021

24.2 Other current non-financial liabilities

As at December 31, 2021 As at December 31, 2021
VAT liabilities 564 540
Excise tax liabilities 27 33
Environmental fees 240 202
Payroll liabilities 257 284
Bonuses for employees 277 272
Unused annual holiday leave 96 113
Liabilities due to Voluntary Leave Programs 1 1
Bonuses for the Management Board 17 20
Estimated liabilities concerning other employee benefits 5 5
Personal income tax 99 95
Liabilities from social insurances 255 269
Liabilities related to a contract 344 296
Liabilities related to dividends 4 7
Other 72 66

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.

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 2021, the Group recognised revenue of PLN 147 million (PLN 165 million in 2020), which was included in the balance of contract liabilities at the beginning of the period.

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