24.2 Other current non-financial liabilities

As at
December 31, 2020
As at
December 31, 2019
Liabilities related to output VAT 540 176
Excise tax liabilities 33 35
Environmental fees 202 213
Payroll liabilities 284 292
Bonuses for employees 272 238
Accrued annual leave entitlements 113 143
Liabilities under Voluntary Leave Programmes 1 6
Awards for Management Boards 20 27
Estimates of other employee benefit liabilities 5 6
Personal income tax 95 89
Social insurance liabilities 269 276
Contract liabilities 296 290
Dividends payable 7 7
Other 66 67

Environmental fees relate mainly to charges for the use of water and gas emissions in conventional power plants as well as mining fees paid by the lignite mines.

The item “Other” comprises mainly payments to the Employment Pension Programme, the State Fund for Rehabilitation of Persons with Disabilities and withholdings from employee salaries.

Contract liabilities

Contract liabilities mainly include advances for deliveries and prepayments made by customers for connection to the distribution grid as well as forecasts for electricity consumption concerning future periods.

In 2020, the Group recognised revenue of PLN 165 million (PLN 119 million in 2019) that was included in the balance of contract liabilities at the beginning of the period.

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