The measure of staffing costs in respect of employees engaged directly in R&D activities for the directors and employees is given by adding:

the emoluments paid by the company to its directors or employees including all salaries, wages, perquisites and profits whatsoever, other than benefits in kind, and

the secondary class 1 national insurance contributions paid by the company, and

the contributions paid by the company to any pension fund operated for the benefit of the directors or employees

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