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 |
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.