3.	EMPLOYMENT

The average number of persons employed by the Group is as follows:

	December 31, 2021		December 31, 2020		December 31, 2019
Research and development		41		52		57
Administration and sales		134		148		159
Manufacturing and quality		302		343		363

		477		543		579

Employment costs charged in the Consolidated Income Statement for continuing operations are analysed as follows:

	December 31, 2021 US$‘000		December 31, 2020 US$‘000			December 31, 2019 US$‘000
Wages and salaries		26,561		26,187			25,885
Social welfare costs		2,403		2,195			2,538
Pension costs		352		447			503
Tax settlement (Note 6)		-		-			5,094
Share-based payments		1,100		792			758
Restructuring Cost		270		388			-
Recognition of contingent asset (Note 26)		-		(1,316	)		-

		30,686		28,693			34,778

Employment costs are shown net of capitalisations and Irish government wage subsidies. Total employment costs, inclusive of amounts capitalised for wages and salaries, social welfare costs and pension costs, for the year ended December 31, 2021 amounted to US$33,366,000 (2020: US$33,347,000) (2019: US$36,288,000). Total share based payments, inclusive of amounts capitalised in the balance sheet, amounted to US$1,111,000 for the year ended December 31, 2021 (2020: US$816,000) (2019: US$838,000). See Note 21 for further details.

The Group operates defined contribution pension schemes for certain of its full time employees. The benefits under these schemes are financed by both Group and employee contributions. Total contributions made by the Group in the financial year and charged against income amounted to US$352,000 (2020: US$447,000) (2019: US$503,000). The pension accrual for the Group at December 31, 2021 was US$47,000 (2019: US$47,000), (2019: US$43,000).