Personnel cost, weighted grade cost & rolling forecast

Every figure here is calculated from your positions, pay rules and exchange rates, in EUR. Nothing is typed in. Closed months come from actuals; the rest comes from the position model.

Forecast cost 2027€1.64BNo stored version covers this year

Average FTE (people)17,140.03Position FTE (seats) 17,140.03

Cost per FTE€95.58KTotal cost ÷ average FTE

Ending head count17,442

Engine issues0Every position can be costed

Pay rules in force2164 proposed, not yet approved

Weighted cost by country × grade, 2027

From the position model. Cost per FTE is total cost divided by average FTE for each cell. The total row is recomputed from the summed cost and FTE, never by averaging averages.

Country	Grade	Ending HC	Average FTE	Personnel cost	Cost per FTE
DE	G10	432	413.30	€93,276,657	€225,688
DE	G5	564	550.15	€29,948,222	€54,436
DE	G6	890	873.75	€59,758,741	€68,393
DE	G7	1,010	986.94	€87,575,332	€88,734
DE	G8	972	962.03	€112,970,958	€117,429
DE	G9	702	683.35	€108,791,755	€159,204
ES	G10	90	90.60	€15,186,576	€167,622
ES	G5	152	148.40	€5,951,115	€40,102
ES	G6	261	258.30	€13,181,393	€51,031
ES	G7	276	278.00	€18,293,419	€65,804
ES	G8	236	229.38	€20,011,006	€87,238
ES	G9	186	181.52	€21,508,588	€118,494
FR	G10	176	172.61	€39,163,356	€226,891
FR	G5	268	259.99	€14,314,812	€55,059
FR	G6	386	380.88	€26,314,202	€69,087
FR	G7	474	468.05	€41,704,053	€89,102
FR	G8	441	435.27	€51,284,509	€117,823
FR	G9	289	280.48	€45,036,635	€160,568
GB	G10	137	132.47	€29,295,677	€221,155
GB	G5	165	161.72	€8,658,623	€53,539
GB	G6	268	266.17	€17,774,193	€66,778
GB	G7	307	302.43	€26,181,363	€86,569
GB	G8	315	311.61	€35,728,130	€114,657
GB	G9	232	227.78	€35,283,040	€154,897
IN	G10	142	136.13	€7,418,431	€54,494
IN	G5	200	199.40	€2,622,697	€13,153
IN	G6	304	300.52	€4,932,721	€16,414
IN	G7	341	335.22	€7,188,585	€21,445
IN	G8	358	353.95	€10,079,076	€28,476
IN	G9	201	195.58	€7,516,495	€38,433
NL	G10	75	73.62	€17,231,999	€234,077
NL	G5	101	102.08	€5,563,512	€54,500
NL	G6	201	198.20	€14,033,804	€70,806
NL	G7	175	172.95	€15,931,885	€92,118
NL	G8	167	168.33	€20,422,953	€121,324
NL	G9	127	123.23	€20,339,273	€165,047
PL	G10	219	211.64	€23,819,321	€112,546
PL	G5	298	298.48	€8,081,185	€27,074
PL	G6	446	434.98	€14,762,782	€33,939
PL	G7	496	489.57	€21,613,385	€44,148
PL	G8	482	472.22	€27,614,350	€58,478
PL	G9	350	344.71	€27,290,676	€79,170
US	G10	283	277.18	€72,191,473	€260,447
US	G5	459	453.38	€28,118,017	€62,018
US	G6	762	747.72	€58,415,597	€78,125
US	G7	790	788.57	€80,292,644	€101,821
US	G8	753	732.84	€98,772,182	€134,780
US	G9	483	474.33	€86,799,130	€182,992
Total		17,442	17,140.03	€1,638,244,526	€95,580

Costing coverage, 2027

How much of the plan carries a cost. A position-month is uncosted when no pay rule or exchange rate applies to it. Every position-month in 2027 is costed.

Country	Position-months	Costed
DE	54,833	100.0%
ES	14,526	100.0%
FR	24,495	100.0%
GB	17,197	100.0%
IN	18,685	100.0%
NL	10,267	100.0%
PL	27,596	100.0%
US	42,580	100.0%
Total	210,179	100.0%

Personnel cost by month, 2027Closed months are actuals, later months the forecast. EUR

ActualForecast

Headcount by month, 2027Month-end headcount

The axis does not start at zero, so the differences are easier to see.

Headcount

Month by month, 2027

Closed months are actuals. Later months are the forecast from the position model.

Month	State	Head count	People FTE (actual)	Position FTE (plan)	Personnel cost	Source
2027-01	Forecast	17,545	17,172.80	17,172.80	€136,297,728	From the position model
2027-02	Forecast	17,547	17,173.40	17,173.40	€136,175,983	From the position model
2027-03	Forecast	17,550	17,175.90	17,175.90	€136,134,772	From the position model
2027-04	Forecast	17,552	17,176.90	17,176.90	€135,989,533	From the position model
2027-05	Forecast	17,540	17,165.10	17,165.10	€135,741,991	From the position model
2027-06	Forecast	17,531	17,156.80	17,156.80	€135,399,526	From the position model
2027-07	Forecast	17,522	17,147.40	17,147.40	€135,066,977	From the position model
2027-08	Forecast	17,507	17,131.70	17,131.70	€134,644,186	From the position model
2027-09	Forecast	17,503	17,127.50	17,127.50	€134,349,804	From the position model
2027-10	Forecast	17,484	17,108.00	17,108.00	€133,899,115	From the position model
2027-11	Forecast	17,456	17,079.70	17,079.70	€151,362,047	From the position model
2027-12	Forecast	17,442	17,065.10	17,065.10	€133,182,864	From the position model

Year-end forecast bridge, 2027

Against Budget. Closed months use actuals, remaining months the forecast.

No comparison for this year.

Personnel-cost bridge · volume, rate and mix

The cost change against Budget is split into volume (FTE) and rate and mix (cost per FTE). Exchange-rate effects sit inside rate and mix. To isolate them, compare two rate sets: choose one in "Exchange rates used for cost" and see the change.

No comparison available.

How each cost component is built

Read from the approved pay rules in force in 2027.

Component	Used by	Calculation	Monthly treatment
Base pay	216 rules	Amount	Spread evenly over 12 months
Bonus	112 rules	Percent of base	Spread evenly over 12 months
Additional pay	14 rules	Fixed a year	Phased by month on 14 rules
Employer social	120 rules	Percent of base	Spread evenly over 12 months
Pension	105 rules	Percent of base	Spread evenly over 12 months
Fringe and other	120 rules	Fixed a year	Spread evenly over 12 months

Cost-assumption rollover into 2027

Average change in base pay per country, for rules that exist in both 2026 and 2027. 4 proposed rules are waiting for approval.

Country	Rules compared	Average base change	State
DE	27	3.0%	Approved
ES	27	3.0%	Approved
FR	27	3.0%	Approved
GB	27	3.0%	Approved
IN	27	3.0%	Approved
NL	27	3.0%	Approved
PL	27	3.0%	Approved
US	27	3.0%	Approved

Pay-rule registry, 2027

Each cost resolves by country, worker type and grade, with effective dating. Showing the first 60 of 216 rules.

Country	Worker type	Grade	Base	Bonus	Employer social	Pension	Fringe	Additional pay	Effective from
DE	AGENCY	G5	54,800 EUR	—	—	—	—	—	2027-01
DE	AGENCY	G6	66,400 EUR	—	—	—	—	—	2027-01
DE	AGENCY	G7	83,700 EUR	—	—	—	—	—	2027-01
DE	APPRENTICE	G5	18,700 EUR	—	20.0% of base	5.0% of base	1,200 a year	—	2027-01
DE	CONTRACTOR	G10	220,200 EUR	—	—	—	—	—	2027-01
DE	CONTRACTOR	G7	98,200 EUR	—	—	—	—	—	2027-01
DE	CONTRACTOR	G8	125,300 EUR	—	—	—	—	—	2027-01
DE	CONTRACTOR	G9	162,600 EUR	—	—	—	—	—	2027-01
DE	FIXED_TERM	G5	41,500 EUR	3.0% of base	20.0% of base	5.0% of base	1,200 a year	2,500 a year	2027-01
DE	FIXED_TERM	G6	50,300 EUR	5.0% of base	20.0% of base	5.0% of base	1,550 a year	3,000 a year	2027-01
DE	FIXED_TERM	G7	63,400 EUR	8.0% of base	20.0% of base	5.0% of base	1,900 a year	3,800 a year	2027-01
DE	FIXED_TERM	G8	80,900 EUR	12.0% of base	20.0% of base	5.0% of base	2,250 a year	4,900 a year	2027-01
DE	FIXED_TERM	G9	104,900 EUR	18.0% of base	20.0% of base	5.0% of base	2,600 a year	6,300 a year	2027-01
DE	HOURLY	G5	37,400 EUR	3.0% of base	20.0% of base	5.0% of base	1,200 a year	2,200 a year	2027-01
DE	HOURLY	G6	45,200 EUR	5.0% of base	20.0% of base	5.0% of base	1,550 a year	2,700 a year	2027-01
DE	HOURLY	G7	57,000 EUR	8.0% of base	20.0% of base	5.0% of base	1,900 a year	3,400 a year	2027-01
DE	INTERN	G5	12,500 EUR	—	—	—	—	—	2027-01
DE	MANAGED_SERVICE	G5	49,800 EUR	—	—	—	—	—	2027-01
DE	MANAGED_SERVICE	G6	60,300 EUR	—	—	—	—	—	2027-01
DE	MANAGED_SERVICE	G7	76,100 EUR	—	—	—	—	—	2027-01
DE	MANAGED_SERVICE	G8	97,000 EUR	—	—	—	—	—	2027-01
DE	SALARIED	G10	142,100 EUR	26.0% of base	20.0% of base	5.0% of base	2,950 a year	8,500 a year	2027-01
DE	SALARIED	G5	41,500 EUR	3.0% of base	20.0% of base	5.0% of base	1,200 a year	2,500 a year	2027-01
DE	SALARIED	G6	50,300 EUR	5.0% of base	20.0% of base	5.0% of base	1,550 a year	3,000 a year	2027-01
DE	SALARIED	G7	63,400 EUR	8.0% of base	20.0% of base	5.0% of base	1,900 a year	3,800 a year	2027-01
DE	SALARIED	G8	80,900 EUR	12.0% of base	20.0% of base	5.0% of base	2,250 a year	4,900 a year	2027-01
DE	SALARIED	G9	104,900 EUR	18.0% of base	20.0% of base	5.0% of base	2,600 a year	6,300 a year	2027-01
ES	AGENCY	G5	40,600 EUR	—	—	—	—	—	2027-01
ES	AGENCY	G6	49,100 EUR	—	—	—	—	—	2027-01
ES	AGENCY	G7	61,900 EUR	—	—	—	—	—	2027-01
ES	APPRENTICE	G5	13,800 EUR	—	30.0% of base	2.0% of base	900 a year	—	2027-01
ES	CONTRACTOR	G10	162,900 EUR	—	—	—	—	—	2027-01
ES	CONTRACTOR	G7	72,700 EUR	—	—	—	—	—	2027-01
ES	CONTRACTOR	G8	92,700 EUR	—	—	—	—	—	2027-01
ES	CONTRACTOR	G9	120,300 EUR	—	—	—	—	—	2027-01
ES	FIXED_TERM	G5	30,700 EUR	3.0% of base	30.0% of base	2.0% of base	900 a year	—	2027-01
ES	FIXED_TERM	G6	37,200 EUR	5.0% of base	30.0% of base	2.0% of base	1,150 a year	—	2027-01
ES	FIXED_TERM	G7	46,900 EUR	8.0% of base	30.0% of base	2.0% of base	1,400 a year	—	2027-01
ES	FIXED_TERM	G8	59,800 EUR	12.0% of base	30.0% of base	2.0% of base	1,650 a year	—	2027-01
ES	FIXED_TERM	G9	77,600 EUR	18.0% of base	30.0% of base	2.0% of base	1,900 a year	—	2027-01
ES	HOURLY	G5	27,700 EUR	3.0% of base	30.0% of base	2.0% of base	900 a year	—	2027-01
ES	HOURLY	G6	33,500 EUR	5.0% of base	30.0% of base	2.0% of base	1,150 a year	—	2027-01
ES	HOURLY	G7	42,200 EUR	8.0% of base	30.0% of base	2.0% of base	1,400 a year	—	2027-01
ES	INTERN	G5	9,200 EUR	—	—	—	—	—	2027-01
ES	MANAGED_SERVICE	G5	36,900 EUR	—	—	—	—	—	2027-01
ES	MANAGED_SERVICE	G6	44,600 EUR	—	—	—	—	—	2027-01
ES	MANAGED_SERVICE	G7	56,300 EUR	—	—	—	—	—	2027-01
ES	MANAGED_SERVICE	G8	71,800 EUR	—	—	—	—	—	2027-01
ES	SALARIED	G10	105,100 EUR	26.0% of base	30.0% of base	2.0% of base	2,200 a year	—	2027-01
ES	SALARIED	G5	30,700 EUR	3.0% of base	30.0% of base	2.0% of base	900 a year	—	2027-01
ES	SALARIED	G6	37,200 EUR	5.0% of base	30.0% of base	2.0% of base	1,150 a year	—	2027-01
ES	SALARIED	G7	46,900 EUR	8.0% of base	30.0% of base	2.0% of base	1,400 a year	—	2027-01
ES	SALARIED	G8	59,800 EUR	12.0% of base	30.0% of base	2.0% of base	1,650 a year	—	2027-01
ES	SALARIED	G9	77,600 EUR	18.0% of base	30.0% of base	2.0% of base	1,900 a year	—	2027-01
FR	AGENCY	G5	51,000 EUR	—	—	—	—	—	2027-01
FR	AGENCY	G6	61,700 EUR	—	—	—	—	—	2027-01
FR	AGENCY	G7	77,800 EUR	—	—	—	—	—	2027-01
FR	APPRENTICE	G5	17,400 EUR	—	42.0% of base	3.0% of base	1,100 a year	—	2027-01
FR	CONTRACTOR	G10	204,800 EUR	—	—	—	—	—	2027-01
FR	CONTRACTOR	G7	91,400 EUR	—	—	—	—	—	2027-01

Exchange rates used for cost

You hold 3 sets of exchange rates. The set in use converts every pay currency into EUR for the plan and the forecast. Choose another and the cost recalculates. Stored actuals and the budget keep the rates they were closed with.

Average rate in 2027, EUR per 1 unit	STANDARD	BUDGET	FORECAST
GBP	1.1773	1.1700	1.1865
INR	0.0106	0.0105	0.0106
PLN	0.2324	0.2310	0.2343
USD	0.9287	0.9230	0.9360

Currency and version controls

Control	Setting
Reporting currency	EUR
Exchange-rate set in use	STANDARD (of STANDARD, BUDGET, FORECAST)
Actual closed through	2026-09
Rate GBP to EUR	84 months, 2025-01 to 2031-12
Rate INR to EUR	84 months, 2025-01 to 2031-12
Rate PLN to EUR	84 months, 2025-01 to 2031-12
Rate USD to EUR	84 months, 2025-01 to 2031-12
Actual	Actual (demo data) · synthetic
Budget	Budget 2026 (demo data) · synthetic
Target	Target 2026–2028 (demo data) · synthetic
Forecast	Closed actuals plus the remaining plan
Business plan	Calculated live from the positions
Prior BP	Prior BP 2027–2031 (demo data) · synthetic

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