27. Personnel Expenses and Employees
The content of this section is not part of the statutory audit of the annual financial statements but has undergone a separate limited assurance by our auditor.
The content of this section is voluntary, unaudited information, which was critically read by the auditor.
Personnel expenses
Expenses for wages and salaries, social security contributions and assistance, as well as for pensions increased to €12,299 million in 2025. The increase was mainly due to a higher wage and salary level and higher additions of bonus provisions compared with 2024. This includes personnel expenses of the discontinued coatings business of €878 million in 2025 (previous year: €853 million).
Million € |
2025 |
2024 |
|---|---|---|
Wages and salaries |
9,936 |
9,022 |
Social security contributions and assistance expenses |
1,826 |
1,665 |
Pension expenses |
538 |
554 |
Personnel expenses |
12,299 |
11,241 |
Number of employees
As of December 31, 2025, the number of employees decreased to 108,251 employees compared with 111,822 employees as of December 31, 2024. The decline was primarily due to departures in connection with the ongoing cost savings programs and as part of the divestiture of the Brazilian decorative paints business. The number of employees also includes 9,928 employees in the discontinued coatings business as of December 31, 2025 (previous year: 10,122 employees).
Employees of joint operations are included in the number of employees relative to BASF’s share in the company. As of December 31, 2025, a total of 530 employees worked at joint operations (previous year: 1,234 employees). The decline resulted primarily from BASF taking full ownership of Alsachimie S.A.S., Chalampé, France, from mid-2025 onwards.
The development of the number of employees in the BASF Group was distributed over the regions as follows:
|
2025 |
2024 |
|---|---|---|
Europe |
65,073 |
66,726 |
of which Germany |
48,955 |
50,602 |
North America |
15,652 |
15,969 |
Asia Pacific |
21,592 |
21,971 |
South America, Africa, Middle East |
5,934 |
7,156 |
BASF Group |
108,251 |
111,822 |
of which apprentices and trainees |
2,663 |
2,941 |
temporary staff |
1,995 |
2,105 |
The average number of employees was distributed over the regions as follows:
|
2025 |
2024 |
|---|---|---|
Europe |
65,881 |
66,941 |
of which Germany |
49,749 |
50,761 |
North America |
15,877 |
16,064 |
Asia Pacific |
21,865 |
21,616 |
South America, Africa, Middle East |
6,817 |
7,123 |
BASF Group |
110,440 |
111,744 |
of which apprentices and trainees |
2,505 |
2,670 |
temporary staff |
2,184 |
2,285 |
The average number of employees decreased to 110,440 employees in 2025, of which an average of 888 employees worked at joint operations (previous year: 1,221 employees). The reasons for the development of the number of employees described above are also decisive to the development of the average number of employees.