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Personnel expenses
 3 Months Ended
Jun. 30, 2018
Personnel Expenses [Line Items]  
Disclosure Of Employee Benefits Explanatory

Note 5 Personnel expenses

For the quarter endedYear-to-date
CHF million30.6.1831.3.1830.6.1730.6.1830.6.17
Salaries and variable compensation 2,430 2,585 2,428 5,014 4,871
Financial advisor variable compensation1 996 974 992 1,970 1,979
Contractors 127 116 107 243 200
Social security 195 229 187 423 389
Pension and other post-employment benefit plans 169 (30)2 169 1382 369
Other personnel expenses 142 141 130 284 266
Total personnel expenses 4,059 4,014 4,014 8,073 8,074
1 Financial advisor variable compensation consists of grid-based compensation based directly on compensable revenues generated by financial advisors and supplemental compensation calculated on the basis of financial advisor productivity, firm tenure, assets and other variables. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 2 Changes to the Pension Fund of UBS in Switzerland in the first quarter of 2018 resulted in a reduction in the pension obligation recognized by UBS. As a consequence, a pre-tax gain of CHF 225 million was recognized in the income statement in the first quarter of 2018, with no overall effect on total equity. Refer to “Note 5 Personnel expenses” in the “Consolidated financial statements” section of the first quarter 2018 report for more information.