2.3 Operating expense
2.3.1 Work contracted out and other external expenses
Accounting policies
Operating expenses related to ordinary activities are recognised on an accrual basis. In case it is not possible to directly relate the operating expenses to a particular income earned or expected future income, these expenses are recognised in the period incurred.
Lease expenses
Lease expenses relate to short-term leases and leases of which the underlying assets are of low value. Payments made (net of any incentives received from the lessor) are charged to the income statement as incurred during the period of the lease.
PostNL Work contracted out and other external expenses in € million
Year ended at 31 December | 2024 | 2025 |
|---|---|---|
Parcels | 1,160 | 1,200 |
Mail in the Netherlands | 259 | 253 |
PostNL Other | 75 | 80 |
Work contracted out | 1,494 | 1,533 |
Rent & lease expenses | 12 | 10 |
External temporary staff | 197 | 208 |
Total | 1,703 | 1,751 |
Costs of work contracted out and other external expenses increased by €48 million in 2025 mainly due to cost increases caused by inflation and service expansion within Parcels.
2.3.2 Salaries, pensions and social security contributions
PostNL Salaries, pensions and social security contributions in € million
Year ended at 31 December | 2024 | 2025 |
|---|---|---|
Salaries | 911 | 920 |
Social security charges | 141 | 148 |
Salaries and social security charges | 1,052 | 1,068 |
Pension charges | 96 | 93 |
Net additions/(releases) from restructuring provisions | (2) | 4 |
Share-based payments | 1 | 3 |
Gross salaries, pensions and social security contributions | 1,147 | 1,167 |
Capitalised salaries, pensions and social security contributions | (27) | (29) |
Total | 1,120 | 1,138 |
See note 3.5 Other provisions for the net additions from restructuring provisions and note 3.3 Intangible fixed assets for the capitalised salary costs, pensions and social security contributions related to IT investments.
Pensions
PostNL’s main Dutch pension plan (main plan) covers the employees subject to PostNL’s collective labour agreement and staff with a personal labour agreement in the Netherlands. The main plan is externally funded in ‘Stichting Pensioenfonds PostNL’, an independent legal entity which is not owned or controlled by any other legal entity and which falls under the regulatory supervision of De Nederlandsche Bank.
The main plan is a collective defined contribution plan. In 2025, total employer operating expenses amounted to €93 million (2024: €96 million). Total employer cash contributions in 2025 amounted to €101 million (2024: €88 million) and included the December 2024 invoice of €8 million paid early January 2025.
In June 2024, PostNL signed an agreement with Stichting Pensioenfonds PostNL for a payment of €20 million to resolve a dispute between the pension fund and De Nederlandsche Bank. As part of the agreement, the payment is expected to take place in 2026 and will then be exactly offset by a lower regular pension contribution payable.
PostNL Workforce1 as indicated
| 2024 | 2025 | ||
|---|---|---|---|
Headcount | |||
Parcels | 8,541 | 8,417 | |
Mail in the Netherlands | 22,272 | 21,479 | |
PostNL Other | 1,592 | 1,635 | |
Total at year end | 32,405 | 31,531 | |
Full-time equivalents (FTEs) | |||
Parcels | 7,587 | 7,430 | |
Mail in the Netherlands | 10,990 | 10,404 | |
PostNL Other | 1,574 | 1,564 | |
Total year average | 20,151 | 19,398 | |
External temporary staff year average | 2,882 | 2,917 | |
| 1 | Including temporary personnel on our payroll; the external temporary staff are additional. | ||
The total headcount of PostNL decreased by 874 employees. The decrease within Mail in the Netherlands mainly relates to the impact of volume decline and cost savings initiatives. In addition, staffing at Mail in the Netherlands was affected by an ongoing tight labour market. The workforce is also measured in FTEs based on the hours worked divided by the local standard. In 2025, the average number of FTEs decreased by 753 FTEs compared to 2024. The average number of employees working in the Netherlands was 18,288 FTEs (2024: 19,125) and outside the Netherlands was 1,110 FTEs (2024: 1,026).
2.3.3 Depreciation, amortisation and impairments
PostNL Depreciation, amortisation and impairments in € million
Year ended at 31 December | 2024 | 2025 |
|---|---|---|
Amortisation of intangible assets | 62 | 68 |
Impairment of intangible assets | 0 | 40 |
Depreciation property, plant and equipment | 52 | 49 |
Depreciation right-of-use assets | 74 | 81 |
Total | 188 | 237 |
In 2025, amortisation of intangible assets related to software for €66 million (2024: €59 million) and other intangibles for €3 million (2024: €3 million). The increase in amortisation of software relates to increased investments in IT projects in previous years. In 2025, the impairment of intangible assets relates to the impairment of goodwill of CGU Mail in the Netherlands, see note 3.3 Intangible fixed assets.
2.3.4 Other operating expenses
The other operating expenses of €125 million (2024: €133 million) consist of IT, communication, office, travel, consulting and training expenses and other shared services costs.
In 2025, total incurred KPMG audit fees amounted to €3.2 million (2024: €3.0 million).
PostNL Audit fees in € million
Year ended at 31 December | 2024 | 2025 |
|---|---|---|
Audit fees | 1.8 | 2.1 |
Audit-related fees | 1.2 | 1.1 |
Tax advisory fees | 0.0 | 0.0 |
Other non-audit services | 0.0 | 0.0 |
Total | 3.0 | 3.2 |
Audit fees include fees from the audit of the financial statements. Audit-related services include fees from assurance engagements related to the non-financial information, regulatory reporting obligations, employee benefit plan data and Green Bond report.
In accordance with Dutch legislation, article 2:382a of the Dutch Civil Code, the total audit and audit-related fees charged by the auditor KPMG based in the Netherlands amounted to €3.0 million (2024: €2.8 million), subdivided into audit services of €1.8 million and audit-related services of €1.2 million.