23.2 Other current non-financial liabilities
| As at 31 December 2023 |
As at 31 December 2022 |
|
| OTHER CURRENT LIABILITIES | ||
| Contract liabilities | 1,103 | 446 |
| Liabilities related to output VAT | 951 | 840 |
| Excise tax liabilities | 34 | 12 |
| Liabilities related to payments to WRC Fund | 782 | 351 |
| Environmental fees | 200 | 266 |
| Payroll liabilities | 393 | 299 |
| Bonuses for employees | 371 | 297 |
| Accrued annual leave and other employee benefits | 350 | 313 |
| Awards for Management Boards | 22 | 19 |
| Personal income tax | 122 | 95 |
| Social insurance liabilities | 370 | 291 |
| Other | 80 | 76 |
| TOTAL OTHER CURRENT LIABILITIES |
4,778 | 3,305 |
Environmental fees relate mainly to charges for the use of water and gas emissions in conventional power plants as well as mining fees paid by the lignite mines. The item “Other” mainly comprises payments to the Employees’ Pension Scheme, deductions from employees’ wages and salaries, as well as payments to the State Fund for the of Disabled Persons.
Contract liabilities
Contract liabilities mainly include advances for deliveries and prepayments made by customers for connection to the distribution grid as well as forecasts for electricity consumption concerning future periods. In 2023, the Group recognised revenue of PLN 243 million (PLN 167 million in 2022) that was included in the balance of contract liabilities at the beginning of the period.