58 (Expressed in Trinidad and Tobago Dollars) NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS 30th June 2017 19 Staff salaries, allowances and benefits 2017 2016 $’000 $’000 Pension contributions 11,246 10,757 Salaries and other related expenses 111,639 125,826 Group health plan 2,179 2,012 National insurance contributions 6,904 5,580 Training 1,081 1,384 Travelling and subsistence 1,348 2,247 Other 566 504 134,963 148,310 20 Other expenses Janitorial 3,445 2,606 Data processing services – 2,963 Advertising and publicity 3,265 6,927 Bank charges 1,534 1,361 Electricity 2,761 2,940 Insurance 2,081 1,704 Legal and professional 10,909 9,668 Printing stationery and office supplies 3,282 1,888 Rent 8,349 8,350 Repairs and maintenance – equipment 2,652 2,713 Repairs and maintenance – premises 6,477 8,523 Security 8,997 8,527 Pension administration 2,694 3,544 Telephone 6,016 5,910 Other 9,800 3,321 72,262 70,945 As at 30 June 2017, administrative expenses amounted to 4.64% (2016: 5.31%) of contribution income and this did not exceed the limit established by NIBTT of 7.5%. 21 Contingent liabilities and capital commitments a. Pending litigation and outstanding appeals As at 30 June 2017, there were certain legal proceedings outstanding against NIBTT. No provision has been made as professional advice indicates that it is unlikely that any significant loss will arise. b. Industrial relations A provision of $13.4M (2016: $6.5M) has been made in the accounts for wage negotiations up to June 2017 for bargaining units A & B staff. 2017 2016 $’000 $’000 13,382 6,501