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(7) Employee Benefits Expense and Headcount

Employee Benefits Expense

€ millions 2016 2015 2014
Salaries 7,969 7,483 6,319
Social security expense 1,135 1,067 916
Share-based payment expense 785 724 290
Pension expense 270 258 211
Employee-related restructuring expense 33 610 119
Termination benefits outside of restructuring plans 37 28 22
Employee benefits expense 10,229 10,170 7,877

Pension expense includes the amounts recorded for our defined benefit and defined contribution plans as described in Note (18a). Expenses for local state pension plans are included in social security expense.

The number of employees in the following table is broken down by function and by the regions EMEA (Europe, Middle East, and Africa), Americas (North America and Latin America), and APJ (Asia Pacific Japan). The information for prior periods has been restated to conform to current year presentation.

Number of Employees

Full-time equivalents December 31, 2016 December 31, 2015 December 31, 2014
EMEA Ame-ricas APJ Total EMEA Ame-ricas APJ Total EMEA Ame-ricas APJ Total
Cloud and software 6,406 4,184 5,412 16,002 6,095 3,920 4,976 14,991 5,953 3,983 5,138 15,074
Services 6,535 4,119 3,967 14,621 6,482 3,812 3,574 13,868 6,649 3,834 2,879 13,361
Research and development 10,525 4,860 7,977 23,363 9,676 4,233 7,029 20,938 9,049 3,974 5,885 18,908
Sales and marketing 8,542 8,999 4,435 21,977 7,683 7,766 3,974 19,422 7,712 7,758 3,776 19,246
General and administration 2,629 1,746 1,018 5,393 2,434 1,653 937 5,024 2,436 1,643 944 5,023
Infrastructure 1,584 788 454 2,827 1,535 783 425 2,743 1,542 879 373 2,794
SAP Group (December 31) 36,222 24,696 23,265 84,183 33,906 22,166 20,914 76,986 33,340 22,071 18,995 74,406
Thereof acquisitions 37 172 0 209 73 0 0 73 814 2,890 1,831 5,535
SAP Group (months' end average) 34,932 23,532 22,145 80,609 33,561 21,832 19,788 75,180 31,821 19,797 16,725 68,343

Allocation of Share-Based Payment Expense

The allocation of expense for share-based payments, net of the effects from hedging these instruments, to the various functional areas is as follows:

Share-Based Payments

€ millions 2016 2015 2014
Cost of cloud and software 89 74 28
Cost of services 101 113 49
Research and development 190 166 71
Sales and marketing 292 260 80
General and administration 113 111 62
Share-based payments 785 724 290
Thereof cash-settled share-based payments 678 637 193
Thereof equity-settled share-based payments 107 87 96

For more information about our share-based payments, see Note (27).

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