22  Employee benefits

EUR 000

September 30, 2024

September 30, 2023

< 1 year

> 1 year

Total

< 1 year

> 1 year

Total

Long-term employee benefit obligations

831

1,845

2,676

375

1,632

2,007

Short-term employee benefit obligations

50,605

50,605

41,109

41,109

51,436

1,845

53,281

41,484

1,632

43,116

Long-term employee benefits mainly consist of WIA supplement (Occupational Disability Insurance Act) benefits and provisions for long-service entitlements.

Short-term employee benefit obligations consist of accruals for variable pay amounting to EUR 24,151 (September 30, 2023: EUR 17,343), holiday allowances amounting to EUR 16,088 (September 30, 2023: EUR 13,492) and benefit-on-demand liabilities amounting to EUR 10,366 (September 30, 2023: EUR 10,274). These obligations include a number of special schemes that relate to supplements to social benefits.

Movements in long-term employee benefits:

EUR 000

2023/2024

2022/2023

Balance as at October 1

2,007

2,165

Utilized

-208

-247

Addition

627

101

Adding of interest and change in discount rate

250

-12

Balance as at September 30

2,676

2,007