[43] Personnel expenses/Headcount Audited

Personnel expenses comprise the following:

XLS

€ million

2008

2007

Wages and salaries

1,668.3

1,586.8

Compulsory social security contributions and special financial assistance

254.2

225.1

Pension expenses

93.0

121.5

(in both years excluding Discontinued Operations (Generics))

2,015.4

1,933.4

As of December 31, 2008, the companies of the Merck Group had 32,800 employees (2007: 30,968). The average number of employees during the year was 31,971 (2007: 30,791).