3.	EMPLOYMENT

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

	December 31, 2022		December 31, 2021		December 31, 2020
Research and development		30		41		52
Administration and sales		119		134		148
Manufacturing and quality		249		302		343

		398		477		543

Employment costs charged in the consolidated statement of operations for continuing operations are analysed as follows:

	December 31, 2022 US$‘000		December 31, 2021 US$‘000		December 31, 2020 US$‘000
Wages and salaries		23,608		26,561		26,187
Social welfare costs		2,036		2,403		2,195
Pension costs		352		352		447
Share-based payments		1,755		1,100		792
Restructuring Cost		274		270		388
Recognition of contingent asset (Note 24)		-		-		(1,316	)

		28,025		30,686		28,693

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, 2022 amounted to US$28,848,000 (2021: US$33,366,000) (2020: US$33,347,000). Total share-based payments, inclusive of amounts capitalised in the balance sheet, amounted to US$1,755,000 for the year ended December 31, 2022 (2021: US$1,111,000) (2020: US$816,000). See Note 19 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 (2021: US$352,000) (2020: US$447,000). The pension accrual for the Group at December 31, 2022 was US$44,000 (2021: US$47,000), (2020: US$47,000).