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Personnel and related taxes payable
12 Months Ended
Dec. 31, 2022
Disclosure of Personnel and related taxes [Abstract]  
Personnel and related taxes Personnel and related taxes payable
20222021
Personnel and related taxes3,280 1,866 
Accrued vacation and related charges2,563 2,003 
Employee profit sharing (a)20,321 32,043 
Officers’ fund (note 31 (b))912 1,852 
Personnel and related taxes payable - current liabilities27,076 37,764 
Officers’ fund (note 31 (b))350 3,029 
Strategic Bonus (b)1,374 2,223 
Personnel - non-current liabilities1,724 5,252 
(a)The Group recognizes a provision for payment of profit sharing to employees, according to conditions approved by management, which is recorded as personnel expenses in the consolidated income statement. An amount of US$ 32,043 was paid in February 2022. The balance on December 31, 2022 of US$ 20,321 was fully settled by February 28, 2023.
(b)The Group delivers a long-term bonus (the “Strategic bonus”) for a group of its employees in exchange for long terms of service. Moneda is responsible for the operation and settlement of the Strategic bonus with the objective to retain key or strategic employees and provide alignment between employees and clients.