REC Silicon Annual Report 2019

70 Notes to the consolidated financial statements, REC Silicon Group REC Silicon Annual Report 2019 OTHER INCOME AND EXPENSES (USD INMILLION) 2019 2018 Restructuring cost and employee termination benefits -2.3 -2.0 State of WA excise tax refund for year 2014 0.0 1.3 State of WA excise tax ruling for years 2017 and 2018 -0.3 0.0 Insurance proceeds related to equipment damaged by July 1, 2016 fire 0.6 0.0 Gain/loss on disposal of non-current assets 0.1 0.1 Total other income and expenses -2.0 -0.5 During both 2019 and 2018 the Group incurred employee termination costs related to headcount reductions. EMPLOYEE BENEFITS (USD INMILLION) 2019 2018 Salaries 34.0 46.3 Bonus and sales commission - employees 0.0 0.3 Share option expense -0.1 -0.4 Social security tax 2.6 3.2 Defined Contribution 1.9 2.4 Other employee related costs 6.6 7.9 Employee benefit expenses 44.9 59.7 The average number of permanent employees during 2019 was 342. The average number of permanent employees during 2018 was 461. There were no loans or guarantees provided to employees at December 31, 2019 or 2018. 23 24