BP 2014 Annual Report Download - page 163

33. Employee costs and numbers
$ million
Employee costs 2014 2013 2012
Wages and salariesa10,710 10,161 9,910
Social security costs 983 958 908
Share-based paymentsb689 719 674
Pension and other post-retirement benefit costs 1,554 1,816 1,956
13,936 13,654 13,448
2014 2013 2012
Average number of employeescUS Non-US Total US Non-US Total US Non-US Total
Upstream 9,100 15,600 24,700 9,400 15,100 24,500 9,300 14,100 23,400
Downstreamd8,200 39,900 48,100 9,300 39,800 49,100 12,000 39,900 51,900
Other businesses and corporateef 1,800 10,100 11,900 2,000 9,000 11,000 2,000 8,700 10,700
19,100 65,600 84,700 20,700 63,900 84,600 23,300 62,700 86,000
aIncludes termination payments of $527 million (2013 $212 million and 2012 $77 million).
bThe group provides certain employees with shares and share options as part of their remuneration packages. The majority of these share-based payment arrangements are equity-settled.
cReported to the nearest 100.
dIncludes 14,200 (2013 14,100 and 2012 14,700) service station staff.
eIncludes 5,100 (2013 4,300 and 2012 3,600) agricultural, operational and seasonal workers in Brazil.
f Includes employees of the Gulf Coast Restoration Organization.
34. Auditor’s remuneration
$ million
Fees – Ernst & Young 2014 2013 2012
The audit of the company annual accountsa27 26 26
The audit of accounts of any subsidiaries of the company 13 13 13
Total audit 40 39 39
Audit-related assurance servicesb787
Total audit and audit-related assurance services 47 47 46
Taxation compliance services 112
Taxation advisory services 112
Services relating to corporate finance transactions 122
Other assurance services 211
Total non-audit or non-audit-related assurance services 557
Services relating to BP pension plansc111
53 53 54
aFees in respect of the audit of the accounts of BP p.l.c. including the group’s consolidated financial statements.
bIncludes interim reviews and reporting on internal financial controls and non-statutory audit services.
cThe pension plan services include tax compliance services of $398,000 (2013 $240,000 and 2012 $50,000).
2014 includes $2 million of additional fees for 2013, and 2013 includes $3 million of additional fees for 2012. Auditors’ remuneration is included in the
income statement within distribution and administration expenses.
The tax services relate to income tax and indirect tax compliance, employee tax services and tax advisory services.
The audit committee has established pre-approval policies and procedures for the engagement of Ernst & Young to render audit and certain assurance
and tax services. The audit fees payable to Ernst & Young are reviewed by the audit committee in the context of other global companies for cost-
effectiveness. Ernst & Young performed further assurance and tax services that were not prohibited by regulatory or other professional requirements
and were pre-approved by the committee. Ernst & Young is engaged for these services when its expertise and experience of BP are important. Most
of this work is of an audit nature. Tax services were awarded either through a full competitive tender process or following an assessment of the
expertise of Ernst & Young compared with that of other potential service providers. These services are for a fixed term.
Under SEC regulations, the remuneration of the auditor of $53 million (2013 $53 million and 2012 $54 million) is required to be presented as follows:
audit $40 million (2013 $39 million and 2012 $39 million); other audit-related services $7 million (2013 $8 million and 2012 $7 million); tax $2 million
(2013 $2 million and 2012 $4 million); and all other fees $4 million (2013 $4 million and 2012 $4 million).
Financial statements
BP Annual Report and Form 20-F 2014 159