EMPLOYMENT

12 Months Ended

Dec. 31, 2023

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]

EMPLOYMENT

3. EMPLOYMENT

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

	December 31, 2023		December 31, 2022		December 31, 2021
Research and development		23		26		25
Administration and sales		99		105		119
Manufacturing and quality		258		253		318
		380		384		462

The average number of employees, including discontinued operations, was 383 (2022: 398; 2021: 477).

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

	December 31, 2023 US$‘000		December 31, 2022 US$‘000		December 31, 2021 US$‘000
Wages and salaries		23,718		22,364		25,320
Social welfare costs		2,061		1,965		2,346
Pension costs		508		347		351
Share-based payments		2,069		1,755		1,100
Restructuring cost		485		274		270
		28,841		26,705		29,387

Employment costs are shown net of capitalisations and Irish government wage subsidies. There were no Irish government wage subsidies netted against employment costs in the year ended December 31, 2023. Total employment costs, inclusive of amounts capitalised for wages and salaries, social welfare costs and pension costs, for the year ended December 31, 2023 amounted to US$29,975,000 (2022: US$27,528,000) (2021: US$32,069,000). Total share-based payments, inclusive of amounts capitalised in the balance sheet, amounted to US$2,069,000 for the year ended December 31, 2023 (2022: US$1,755,000) (2021: US$1,100,000). See Note 20 for further details.

Employment costs including discontinued operations, are analysed as follows:

	December 31, 2023 US$‘000		December 31, 2022 US$‘000		December 31, 2021 US$‘000
Wages and salaries		24,343		23,608		26,561
Social welfare costs		2,097		2,036		2,403
Pension costs		510		352		352
Share-based payments		2,069		1,755		1,100
Restructuring cost		485		274		270
		29,504		28,025		30,686

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$507,609 (2022: US$347,000) (2021: US$351,000). The pension accrual for the Group at December 31, 2023 was US$56,000 (2022: US$44,000), (2021: US$47,000).