Employee-related expenditure

12 Months Ended

Jun. 30, 2026

4	Employee-related expenditure


		2026			2025	2024
for the year ended 30 June	Note	Rm			Rm	Rm
Analysis of employee costs
Labour			36 561		35 317	35 579
salaries, wages and other employee-related expenditure			33 859		32 954	33 255
post-retirement benefits¹	31		2 702		2 363	2 324
Share-based payment expenses			918		914	986
equity-settled²	32		918		914	986
Total employee-related expenditure			37 479		36 231	36 565
Less: costs capitalised to projects			(692)		(933)	(1 100)
Per income statement			36 787		35 298	35 465

Included in the post-retirement benefits costs are past service costs resulting from a current year amendment of the US post-retirement medical plan.

No additional expense was incurred with regards to the cash settled share-based payment as the fair value at both modification and settlement date was less than the expense already accrued over the vesting period (Refer to note 32.1).

The total number of permanent and non-permanent employees, in approved positions, including the Group’s share of employees within joint operation entities and excluding contractors, joint ventures’ and associates’ employees, is analysed below:


		2026		2025	2024
for the year ended 30 June		Number		Number	Number
Permanent employees		26 943		27 107	27 678
Non-permanent employees		296		304	463
		27 239		27 411	28 141