EMPLOYMENT

12 Months Ended

Dec. 31, 2024

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, 2024		December 31, 2023		December 31, 2022
Research and development		33		23		26
Administration and sales		82		99		105
Manufacturing and quality		286		258		253
		401		380		384

The average number of employees, including discontinued operations, was 401 (2023: 383; 2022: 398).

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

	December 31, 2024 US$‘000		December 31, 2023 US$‘000		December 31, 2022 US$‘000
Wages and salaries		25,570		23,718		22,364
Social welfare costs		2,219		2,061		1,965
Pension costs		451		508		347
Share-based payments		1,316		2,069		1,755
Restructuring cost		596		485		274
		30,152		28,841		26,705

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, 2024.  Total employment costs, inclusive of amounts capitalised for wages and salaries, social welfare costs and pension costs, for the year ended December 31, 2024, amounted to US$33,584,000 (2023: US$29,975,000) (2022: US$27,528,000). Total share-based payments in the balance sheet amounted to US$1,316,000 for the year ended December 31, 2024 (2023: US$2,069,000) (2022: US$1,755,000). See Note 20 for further details.

Employment costs including discontinued operations, are analysed as follows:

	December 31, 2024 US$‘000		December 31, 2023 US$‘000		December 31, 2022 US$‘000
Wages and salaries		25,570		24,343		23,608
Social welfare costs		2,219		2,097		2,036
Pension costs		451		510		352
Share-based payments		1,316		2,069		1,755
Restructuring cost		596		485		274
		30,152		29,504		28,025

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 in respect of continuing operations amounted to US$451,000 (2023: US$508,000) (2022: US$347,000). The pension accrual for the Group at December 31, 2024 was US$nil (2023: US$56,000) (2022: US$44,000).