What do post-employment benefits pertain to?

Post-employment benefits refer specifically to the benefits that are provided to employees after they have retired or after their employment has ended. This includes a variety of benefits such as pension plans, health insurance, and other forms of compensation that are extended to employees once they are no longer actively working for the organization. Recognizing the importance of these benefits is crucial for understanding how companies manage their long-term obligations and prepare for future financial liabilities associated with employees who have completed their service.

The other options focus on benefits that are either received during the period of employment, in training, or designated for contractors, which do not align with the definition of post-employment benefits. This distinction is critical in corporate reporting, as organizations need to accurately represent their future commitments in financial statements, ensuring transparency and adherence to accounting standards.