Social security and other pension costs for contract and agency staff are in some cases included under the figures for salaries because they were invoiced on a gross basis.
Mewn rhai achosion, cynhwysir costau nawdd cymdeithasol a chostau pensiwn eraill ar gyfer staff contract ac asiantaeth o dan y ffigurau ar gyfer cyflogau am eu bod yn cael eu hanfonebu ar sail gros.