BP 2015 Annual Report Download - page 165

34. Employee costs and numbers
$ million
Employee costs 2015 2014 2013
Wages and salariesa9,556 10,710 10,161
Social security costs 879 983 958
Share-based paymentsb833 689 719
Pension and other post-retirement benefit costs 1,660 1,554 1,816
12,928 13,936 13,654
2015 2014 2013
Average number of employeescUS Non-US Total US Non-US Total US Non-US Total
Upstream 7,900 15,100 23,000 9,100 15,600 24,700 9,400 15,100 24,500
Downstreamde 7,800 38,200 46,000 8,200 39,900 48,100 9,300 39,800 49,100
Other businesses and corporateefg 1,700 11,900 13,600 1,800 10,100 11,900 2,000 9,000 11,000
17,400 65,200 82,600 19,100 65,600 84,700 20,700 63,900 84,600
aIncludes termination payments of $857 million (2014 $527 million and 2013 $212 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 15,000 (2014 14,200 and 2013 14,100) service station staff.
eAround 2,000 employees from the global business services organization were reallocated from Downstream to Other businesses and corporate during 2015.
fIncludes 5,600 (2014 5,100 and 2013 4,300) agricultural, operational and seasonal workers in Brazil.
gIncludes employees of the Gulf Coast Restoration Organization.
35. Auditor’s remuneration
$ million
Fees – Ernst & Young 2015 2014 2013
The audit of the company annual accountsa27 27 26
The audit of accounts of subsidiaries of the company 13 13 13
Total audit 40 40 39
Audit-related assurance servicesb778
Total audit and audit-related assurance services 47 47 47
Taxation compliance services 111
Taxation advisory services –11
Services relating to corporate finance transactions 112
Total non-audit and other assurance services 121
Total non-audit or non-audit-related assurance services 355
Services relating to BP pension plansc111
51 53 53
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 service of $0.4 million (2014 $0.4 million and 2013 $0.2 million)
2015 includes $2 million of additional fees for 2014 and 2014 includes $2 million of additional fees for 2013. 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 $51 million (2014 $53 million and 2013 $53 million) is required to be presented as follows:
audit $40 million (2014 $40 million and 2013 $39 million); other audit-related $7 million (2014 $7 million and 2013 $8 million); tax $1 million (2014
$2 million and 2013 $2 million); and all other fees $3 million (2014 $4 million and 2013 $4 million).
Financial statements
BP Annual Report and Form 20-F 2015 161