| 2015 | 2014 | |
| Employee benefits | (2 766 486) | (2 672 435) |
| Overheads | (1 462 748) | (1 485 414) |
| Amortisation and depreciation, of which: | (818 588) | (747 164) |
| ::tangible fixed assets | (346 918) | (317 886) |
| ::intangible assets | (467 669) | (427 614) |
| ::investment properties | (4 001) | (1 664) |
| Taxes and other charges | (63 297) | (106 322) |
| Contribution and payments to the Bank Guarantee Fund | (445 254) | (233 806) |
| Additional payment to the BFG (SKOK Wołomin bankruptcy) | (337 932) | - |
| Borrower Support Fund | (141 965) | - |
| Total | (6 036 270) | (5 245 141) |
On 23 November 2015 the Group received from the BFG information, pursuant to which the Group will be obliged to make – according to Article 26a.2 Act on Bank Guarantee Fund – the obligatory payment for the purpose of payments of the funds guaranteed for the deposits in the Spółdzielczy Bank Rzemiosła i Rolnictwa in Wołomin (SBRiR). On 26 November 2015 the BFG published its resolution No. 87/DGD/2015 concerning the payment of the guaranteed deposits held by the depositors of SBRiR, and informed the Group that it is obliged to make a payment in the amount of PLN 337 932 thousand until 30 November 2015. The Bank made the payment on 30 November 2015.
According to Article 25 of the Act from 9 October 2015 on support for borrowers in a difficult financial situation who took out mortgage loans, Guarantee Fund Council, basing on information from the Polish Financial Supervision Authority (PFSA), set out for the Group the amount of payment to PLN 141 965 thousand and the day of payment until 18 February 2016. As at 31 December 2015 the Bank recognized provision/liability charged as costs of 2015.
Employee benefits
| Employee benefits | 2015 | 2014 |
| Wages and salaries, of which: | (2 310 736) | (2 249 319) |
| expenses on employee pension programme | (44 738) | (38 549) |
| Social Insurance, of which: | (375 402) | (352 581) |
| ::contributions to retirement pay and pensions | (308 805) | (303 955) |
| Other employee benefits | (80 348) | (70 535) |
| Total | (2 766 486) | (2 672 435) |
In 2013 the Employee Pension Programme was launched. Entry into the register EPP kept by the PFSA was completed on 5 July 2013. According to the provisions of the Company Pension Agreement, employees got an opportunity to join the Programme from 15 July 2013. Principles of the EPP operations in PKO Bank Polski SA were specified in the Company Pension Agreement signed by the Employer with the company trade unions.
Within the EPP (for employees who joined the Programme), the Group charges a basic fee of 3% of salary components from which social security contributions are calculated. Employees have the right to declare additional contributions that are paid to the Programme through a Employer and deducted from the salary of an Employee. EPP is managed by PKO Towarzystwo Funduszy Inwestycyjnych SA.
Operating lease – lessee
Rental and tenancy agreements concluded by the Group in the course of its normal operating activities meet the criteria of operating leases. All of the above are arm’s length agreements.
The table below presents data on operating lease agreements concluded by the Group.
| Total value of future lease payments under irrevocable operating lease for the period: | 31.12.2015 | 31.12.2014 |
| up to 1 year | 233 589 | 218 584 |
| from 1 year to 5 years | 466 383 | 394 358 |
| over 5 years | 150 333 | 81 402 |
| Total | 850 305 | 694 344 |
Lease and sub-lease payments recognised as an expense of a given period, from 1 January 2015 to 31 December 2015 amounted to PLN 243 399 thousand and they are included in tangible cost (in the period from 1 January 2014 to 31 December 2014 PLN 237 708 thousand).