24. Other non financial liabilities

Clients

Natural environment

Public affairs

Investors

Local communities

Employees

Social contribution



The main components of other non-financial liabilities as at the respective reporting dates are as follows:

  As at December 31, 2016 As at December 31, 2015
Environmental fees 243 273
VAT liabilities 122 110
Excise tax liabilities 129 128
Payroll liabilities 239 247
Liabilities from social insurances 237 234
Personal income tax 80 81
Liabilities due to Voluntary Leave Programs 51 106
Advances for deliveries 143 142
Income tax related to the increase in the share capital 110 -
Other 70 67
OTHER LIABILITIES, TOTAL 1,424 1,388
note_24_table_1_pge.xlsx

Income tax related to the increase in the share capital was described in note 20.1 of these financial statements. The tax was paid on January 9, 2017.

Environmental fees relate mainly to charges for the use of water and gas emission in conventional power plants as well as exploitation charges paid by the coal mines.

The “Other” position comprises mainly payments to the Employment Pension Program, the Social Fund and the State Fund for Rehabilitation of Persons with Disabilities.