Annual Labour Cost Survey Sample errors Sample errors by CNAE-09 division and cost component. Units: % Total net cost Wages and salaries Non-wage cost ALL DIVISIONS 2013 0.42 0.45 0.61 2012 0.42 0.45 0.59 2011 0.44 0.46 0.73 2010 0.43 0.47 0.64 2009 0.50 0.51 0.90 2008 0.45 0.50 0.57 05 Extraction of anthracite, coal and lignite 2013 7.21 9.26 3.60 2012 1.72 2.00 1.90 2011 1.17 1.48 0.89 2010 1.91 2.47 1.21 2009 1.12 1.31 1.21 2008 1.04 1.28 0.59 06 Extraction of crude petroleum and natural gas 2013 0.00 0.00 0.00 2012 0.00 0.00 0.00 2011 0.00 0.00 0.00 2010 0.00 0.00 0.00 2009 0.00 0.00 0.00 2008 0.00 0.00 0.00 Mining of metal ores 2013 1.33 1.57 1.04 2012 5.04 6.60 1.16 2011 3.56 4.39 1.31 2010 1.44 1.78 0.53 2009 0.83 0.98 0.77 2008 0.36 0.41 0.29 08 Other Extraction industries 2013 2.76 3.24 3.17 2012 2.83 3.11 4.13 2011 3.49 3.38 7.24 2010 3.43 4.09 3.29 2009 3.91 4.30 4.83 2008 4.19 4.05 8.04 09 Extraction industry support activities 2013 0.16 0.17 0.24 2012 0.50 0.41 1.11 2011 0.03 0.04 0.00 2010 0.05 0.06 0.03 2009 0.30 0.45 0.53 2008 0.07 0.09 0.02 10 Food industry 2013 2.73 3.04 2.81 2012 2.59 2.91 2.62 2011 2.77 2.94 4.92 2010 2.97 3.16 4.24 2009 2.92 3.29 2.67 2008 2.64 2.86 2.85 11 Manufacture of beverage 2013 2.63 2.72 4.25 2012 2.65 2.78 3.44 2011 2.57 2.78 3.83 2010 2.39 2.55 4.11 2009 2.32 2.66 1.83 2008 1.90 2.20 1.65 12 Manufacture of tobacco products 2013 1.22 1.64 2.64 2012 1.41 2.42 2.65 2011 0.97 1.38 1.30 2010 0.03 0.03 0.05 2009 0.08 0.03 0.32 2008 0.17 0.12 0.47 13 Manufacture of textiles 2013 3.96 3.33 9.41 2012 3.14 3.31 5.17 2011 2.88 3.16 3.63 2010 3.08 3.24 4.35 2009 3.96 3.66 10.65 2008 3.86 3.82 8.43 14 Manufacture of garments 2013 3.19 3.46 3.77 2012 2.79 2.95 3.69 2011 3.68 3.43 7.61 2010 3.39 3.50 5.83 2009 5.98 3.63 17.78 2008 3.16 3.09 5.03 15 Leather and footwear industry 2013 4.19 4.13 6.57 2012 3.16 3.29 3.76 2011 4.15 3.96 6.04 2010 3.57 3.60 5.14 2009 3.31 3.57 4.73 2008 3.43 3.65 6.13 16 Wood and cork products industry, except furnitures articles of straw and plaiting materials 2013 2.98 3.27 4.66 2012 2.54 2.80 3.97 2011 2.87 3.15 5.02 2010 2.69 2.77 4.60 2009 3.13 3.32 5.21 2008 3.09 2.82 7.38 17 Paper industry 2013 2.39 2.91 1.87 2012 2.92 3.42 2.55 2011 2.13 2.44 1.75 2010 2.19 2.50 2.53 2009 3.25 3.55 4.49 2008 2.76 2.94 3.33 18 Graphic arts and reproduction of recorded supports 2013 4.00 3.19 9.03 2012 3.07 2.76 7.06 2011 4.83 2.72 15.71 2010 2.65 3.01 3.38 2009 3.74 3.43 7.59 2008 2.88 2.97 4.11 19 Coke and refined petroleum products 2013 0.00 0.00 0.00 2012 0.00 0.00 0.00 2011 0.01 0.01 0.02 2010 0.00 0.00 0.01 2009 0.02 0.03 0.03 2008 0.84 0.20 3.20 20 Chemical industry 2013 2.84 3.56 2.17 2012 2.55 3.06 2.38 2011 3.20 3.55 5.09 2010 3.87 3.04 9.59 2009 2.55 2.68 4.90 2008 2.86 3.07 4.86 21 Manufacture of pharmaceutical products 2013 1.82 1.76 4.00 2012 1.56 1.87 2.36 2011 2.17 2.42 3.50 2010 3.71 3.09 10.23 2009 2.60 2.65 5.94 2008 2.49 2.93 3.29 22 Manufacture of rubber and plastic products 2013 2.22 2.52 2.81 2012 2.50 2.73 3.35 2011 2.13 2.53 1.63 2010 3.37 2.58 9.11 2009 3.23 3.50 6.94 2008 2.42 2.62 2.79 23 Manufacture of Other Non-Metallic Ores 2013 4.56 5.10 8.29 2012 4.21 3.13 10.21 2011 3.21 3.61 5.56 2010 4.12 4.84 5.08 2009 3.99 4.79 5.91 2008 4.14 4.53 7.22 24 Manufacture of basic iron and steel and ferro-alloy products 2013 2.07 2.27 3.54 2012 2.28 2.01 5.62 2011 1.64 1.82 1.91 2010 1.82 2.14 2.34 2009 1.96 2.16 2.38 2008 1.60 1.85 1.51 25 Manufacture of fabricated metal products, except machinery and equipment 2013 2.42 2.85 2.76 2012 2.98 2.97 6.03 2011 2.71 3.23 2.90 2010 2.85 3.27 3.04 2009 3.58 3.55 5.53 2008 3.02 3.39 3.55 26 Manufacture of computer, electronic and optical products 2013 2.41 3.02 1.73 2012 2.88 3.38 4.19 2011 2.39 2.75 2.17 2010 1.70 1.88 1.54 2009 1.40 1.21 2.39 2008 1.89 1.93 3.37 27 Manufacture of electrical material and equipment 2013 2.55 2.15 6.23 2012 2.04 2.19 3.06 2011 2.59 2.12 6.32 2010 1.86 1.82 3.67 2009 1.58 1.64 2.66 2008 1.68 1.95 1.85 28 Manufacture of machinery and equipment n.e.c. 2013 2.66 3.13 2.48 2012 2.68 3.25 2.30 2011 2.92 3.45 2.87 2010 3.21 3.68 4.60 2009 3.61 3.99 5.28 2008 2.42 2.86 2.46 29 of motor vehicles, trailers and semi-trailers 2013 1.01 1.06 1.83 2012 1.15 1.13 2.37 2011 0.95 1.17 0.91 2010 1.27 1.29 2.74 2009 1.11 1.08 2.32 2008 1.00 1.30 1.38 30 of other transport material 2013 1.40 1.63 1.28 2012 1.50 1.68 1.69 2011 1.31 1.46 1.21 2010 1.64 1.99 1.76 2009 2.74 2.68 6.11 2008 1.10 1.24 1.26 31 Manufacture of furnitures 2013 2.57 2.48 5.23 2012 2.39 2.51 4.62 2011 2.40 2.51 4.07 2010 2.49 2.45 5.03 2009 2.61 2.59 5.47 2008 2.06 2.27 2.81 32 Other manufacturing industries 2013 2.56 2.74 4.25 2012 3.55 3.35 6.32 2011 3.24 2.68 8.91 2010 2.34 2.42 4.28 2009 2.50 2.57 4.19 2008 3.17 2.86 7.06 33 Repair and installation of machinery and equipment 2013 3.16 2.90 6.97 2012 2.70 2.57 5.37 2011 2.68 3.01 2.84 2010 2.75 3.02 3.41 2009 3.32 3.78 3.81 2008 2.13 2.34 2.67 Supply of electrical energy, gas, steam and air conditioning 2013 1.67 1.40 3.84 2012 1.30 1.35 2.07 2011 1.49 1.57 2.43 2010 1.75 1.54 4.39 2009 2.09 2.09 4.51 2008 2.95 1.43 11.33 36 Collection, purification and distribution of water 2013 1.52 1.78 1.33 2012 1.50 1.73 1.34 2011 1.54 1.83 1.32 2010 1.60 1.67 3.05 2009 1.67 1.87 2.34 2008 1.98 2.22 2.01 37 Collection and treatment of wastewater 2013 1.41 1.49 1.77 2012 0.96 1.13 1.29 2011 2.12 2.31 2.82 2010 1.46 1.77 1.14 2009 1.92 2.22 1.46 2008 3.86 4.48 3.30 38 Collection, treatment and disposal of waste assessment 2013 1.37 1.62 1.28 2012 1.68 1.89 1.58 2011 1.96 2.37 1.31 2010 1.98 2.30 1.52 2009 2.23 2.60 1.82 2008 1.79 2.09 1.29 39 Decontamination activities and other waste management services 2013 2.09 2.42 1.62 2012 3.69 4.38 2.33 2011 7.02 4.46 17.10 2010 5.17 5.70 3.93 2009 3.66 4.46 2.39 2008 0.20 0.23 0.15 41 Building construction 2013 3.12 3.47 3.29 2012 3.19 3.64 3.87 2011 3.19 3.68 3.67 2010 2.56 2.91 2.77 2009 2.92 3.33 3.56 2008 2.59 2.97 3.10 42 Civil engineering 2013 3.13 3.55 4.10 2012 3.55 4.16 3.76 2011 3.18 3.69 3.72 2010 3.12 3.68 2.89 2009 4.15 4.45 7.25 2008 3.75 4.24 3.94 43 Specialised construction activities 2013 2.30 2.52 3.30 2012 2.28 2.52 2.92 2011 2.10 2.42 2.36 2010 1.81 2.05 2.18 2009 2.40 2.67 2.70 2008 2.10 2.33 2.53 45 Sale and repair of motor vehicles and motorcycles 2013 2.46 2.24 5.48 2012 2.45 2.11 5.99 2011 3.18 3.90 3.70 2010 2.39 2.25 5.06 2009 2.25 2.36 4.44 2008 2.38 2.37 5.04 46 Wholesale commerce and commerce intermediaries, except of motor vehicles and motorcycles 2013 3.34 3.65 4.49 2012 3.63 3.77 5.46 2011 4.05 4.02 7.62 2010 3.56 4.08 3.51 2009 4.87 4.59 10.50 2008 3.62 4.01 4.53 47 Retail trade, except of motor vehicles and motorcycles 2013 2.20 1.96 4.33 2012 1.94 2.09 2.23 2011 1.92 1.77 4.17 2010 1.92 1.94 3.17 2009 1.92 2.00 2.93 2008 1.96 1.99 3.24 49 Land transport and by pipe 2013 2.28 2.53 3.11 2012 2.47 2.12 5.30 2011 2.67 2.39 5.56 2010 2.08 2.14 3.39 2009 2.27 2.38 3.64 2008 2.09 2.21 3.06 50 Water transport and by interior navegable ways 2013 4.39 4.56 9.32 2012 3.32 3.63 5.92 2011 2.64 2.81 4.25 2010 4.07 3.87 8.61 2009 5.44 3.35 19.73 2008 0.98 1.14 0.87 51 Air transport 2013 1.21 1.18 1.91 2012 1.94 1.78 4.80 2011 1.21 1.33 1.71 2010 0.95 1.03 1.79 2009 2.70 1.42 8.70 2008 1.67 1.94 1.25 52 Storage and activities connected to transport 2013 2.80 3.22 3.54 2012 3.03 3.56 2.61 2011 3.00 3.47 3.14 2010 4.17 4.97 2.77 2009 5.28 6.36 3.43 2008 4.67 5.72 3.23 53 Post and courier activities 2013 0.99 1.04 1.15 2012 1.10 1.19 1.26 2011 1.15 1.27 1.43 2010 1.13 1.14 1.94 2009 1.78 1.45 3.40 2008 2.01 2.13 2.11 55 Accommodation services 2013 2.20 2.32 3.77 2012 2.02 2.27 2.55 2011 2.38 2.69 2.33 2010 2.48 2.79 2.70 2009 2.77 3.05 3.76 2008 2.36 2.72 2.46 56 Food and beverage services 2013 3.14 3.13 4.71 2012 3.08 3.33 3.65 2011 3.11 3.24 4.54 2010 2.94 3.27 3.11 2009 3.09 3.44 3.45 2008 3.39 3.76 3.76 58 Publishing 2013 3.55 3.80 5.61 2012 4.19 4.08 8.92 2011 3.79 4.46 3.57 2010 3.81 4.47 4.23 2009 3.49 3.81 5.71 2008 3.76 4.06 5.88 59 Motion picture, video and television programme activities, sound recording and music publishing 2013 3.99 3.46 9.00 2012 3.26 3.30 5.35 2011 4.81 3.81 11.51 2010 4.53 4.99 4.20 2009 4.89 4.26 11.21 2008 4.11 4.29 6.11 60 Radio and television programming and broadcasting activities 2013 0.87 0.99 0.92 2012 1.40 1.55 1.83 2011 1.04 1.18 1.05 2010 1.29 1.52 1.05 2009 1.33 1.49 1.47 2008 1.77 1.87 2.92 61 Telecommunications 2013 1.94 2.34 2.13 2012 1.80 2.05 1.47 2011 1.31 1.48 1.33 2010 2.78 1.97 8.86 2009 2.81 2.84 4.25 2008 1.35 1.59 1.04 62 Programming, consultancy and other activities related to IT Information services 2013 2.43 2.90 1.80 2012 3.12 3.47 3.48 2011 2.17 2.52 2.78 2010 2.75 3.29 2.05 2009 2.46 2.90 2.65 2008 2.11 2.50 1.84 63 Information services 2013 5.14 5.90 3.83 2012 6.60 7.23 8.28 2011 6.20 6.97 5.01 2010 6.21 6.84 7.84 2009 6.52 7.71 6.78 2008 2.24 2.33 3.24 64 Financial services, except insurance and pension funds 2013 1.61 1.57 4.14 2012 1.69 2.09 1.70 2011 1.90 2.21 3.63 2010 1.85 2.24 2.44 2009 1.31 1.37 2.21 2008 2.22 2.73 1.60 65 Insurance and pension funds, except compulsory Social Security 2013 2.04 2.38 2.80 2012 1.96 2.11 3.50 2011 1.73 1.90 2.80 2010 1.81 2.06 1.77 2009 2.21 2.50 3.00 2008 2.22 2.61 2.59 66 Support activities for financial services and insurance 2013 5.75 6.55 8.98 2012 5.55 6.69 4.10 2011 4.90 5.53 8.73 2010 4.37 5.00 5.45 2009 4.19 4.90 4.04 2008 3.96 4.60 3.72 68 Real estate activities 2013 3.61 3.57 6.44 2012 4.03 4.61 3.99 2011 4.69 5.21 7.49 2010 5.39 4.81 13.10 2009 4.56 4.70 7.71 2008 4.27 4.90 5.42 69 Law and contability activities 2013 3.09 3.51 3.18 2012 3.05 3.25 4.08 2011 3.11 3.02 6.75 2010 2.95 3.20 4.23 2009 4.07 4.02 8.06 2008 4.24 4.79 5.74 70 Central headquarters activities business management consultancy activities 2013 5.75 7.07 3.08 2012 3.82 3.55 9.43 2011 6.61 7.48 6.47 2010 3.80 4.26 6.12 2009 4.03 4.45 4.11 2008 3.86 4.51 3.45 71 Technical architecture and engineering services technical testing and analyses 2013 3.28 4.00 2.63 2012 3.60 4.15 5.27 2011 2.67 3.01 4.44 2010 2.25 2.64 2.81 2009 2.50 2.91 3.35 2008 2.53 2.83 3.48 72 Research and development 2013 1.71 1.84 1.65 2012 1.84 2.02 1.98 2011 1.69 1.93 1.42 2010 1.45 1.64 1.63 2009 1.50 1.72 1.29 2008 2.30 2.76 2.02 73 Advertising and market studies 2013 5.98 6.69 6.83 2012 5.40 5.91 8.15 2011 5.69 6.61 4.71 2010 7.49 8.08 13.65 2009 6.39 7.15 8.66 2008 7.11 8.16 9.40 M. Professional, scientific and technical activities 2013 3.51 4.11 3.22 2012 4.88 4.63 9.81 2011 3.44 3.49 5.83 2010 3.05 3.38 3.38 2009 3.54 3.70 4.70 2008 3.72 3.65 5.73 75 Veterinary activities 2013 2.71 2.89 3.05 2012 2.60 2.86 2.62 2011 2.42 2.63 3.00 2010 2.74 2.85 4.36 2009 3.12 3.21 4.21 2008 2.18 2.23 2.56 77 Rental activities 2013 7.40 4.92 20.87 2012 4.45 4.82 7.25 2011 4.22 5.04 4.42 2010 3.85 3.73 7.35 2009 4.85 4.73 8.09 2008 3.62 4.04 4.91 78 Employment-related activities 2013 2.77 2.91 2.65 2012 2.50 2.49 2.82 2011 2.11 2.11 2.60 2010 2.45 2.58 2.35 2009 2.98 2.87 4.46 2008 2.25 2.34 2.22 79 Travel agency, tour operator, reservation services and related activities with them 2013 3.40 3.30 6.66 2012 4.28 5.03 5.42 2011 2.79 3.13 3.70 2010 2.51 2.95 3.60 2009 3.39 4.04 4.01 2008 3.40 3.92 3.86 80 Investigation and security activities 2013 1.78 2.03 2.10 2012 2.34 2.17 4.57 2011 1.69 1.92 1.79 2010 1.80 2.10 1.64 2009 1.60 1.74 1.90 2008 2.09 2.13 2.95 81 Services in buildings and gardening activities 2013 2.82 2.85 3.27 2012 2.78 2.84 3.17 2011 2.80 2.90 2.98 2010 2.71 2.84 2.77 2009 3.65 3.87 3.65 2008 4.75 4.83 5.19 82 Administrative office activities and other business support activities 2013 5.64 6.47 5.82 2012 4.89 5.67 4.15 2011 4.87 4.99 7.59 2010 9.51 5.72 24.42 2009 5.82 6.40 7.26 2008 5.47 5.76 5.79 84 Public and defence administration Compulsory Social Security 2013 1.29 1.49 1.11 2012 1.16 1.29 1.10 2011 1.50 1.73 1.21 2010 1.38 1.59 1.15 2009 1.37 1.56 1.21 2008 1.49 1.70 1.29 85 Education 2013 1.83 2.06 1.59 2012 1.90 2.14 1.67 2011 2.11 2.35 1.78 2010 1.99 2.20 1.73 2009 2.26 2.47 2.17 2008 1.96 2.17 1.81 86 Health activities 2013 0.75 0.84 0.59 2012 0.66 0.75 0.54 2011 0.65 0.71 0.69 2010 0.65 0.73 0.54 2009 0.66 0.75 0.54 2008 0.74 0.76 1.17 87 Care in residential establishments 2013 2.14 2.33 2.58 2012 1.74 1.98 1.68 2011 2.06 2.36 1.94 2010 2.21 2.56 2.05 2009 2.51 2.90 2.19 2008 1.93 2.15 1.92 88 Social services activities without accommodation 2013 2.71 2.94 3.39 2012 2.96 3.14 3.49 2011 2.53 2.62 2.83 2010 2.57 2.64 3.03 2009 5.08 2.79 16.66 2008 2.75 2.85 3.28 90 Artistic and showbusiness activities 2013 4.07 4.36 6.71 2012 3.72 3.93 4.92 2011 3.58 3.77 4.47 2010 3.24 3.36 4.76 2009 4.11 4.37 3.96 2008 4.53 5.00 4.71 91 Activities of libraries, archives, museums and other cultural activities 2013 3.27 3.44 4.07 2012 3.21 3.38 3.68 2011 4.04 4.33 3.79 2010 4.20 4.71 4.05 2009 3.50 3.94 2.98 2008 3.10 3.61 2.81 92 Gambling and betting activities 2013 2.37 2.67 2.39 2012 3.11 2.22 8.73 2011 2.07 2.13 3.41 2010 1.98 2.23 2.15 2009 1.80 2.06 2.18 2008 2.24 2.14 4.51 93 Sports, recreation and entertainment activities 2013 7.15 8.52 4.36 2012 3.90 3.99 4.91 2011 3.93 4.28 3.98 2010 4.06 4.33 4.78 2009 5.07 4.94 9.29 2008 4.76 4.96 7.28 94 Associative activities 2013 3.92 3.76 7.83 2012 3.87 3.85 6.59 2011 3.60 4.04 4.12 2010 3.30 3.62 4.38 2009 3.57 4.02 3.20 2008 3.01 3.13 3.93 95 Repair of computers and personal and household goods 2013 2.63 2.93 3.31 2012 2.49 2.83 2.84 2011 2.66 3.01 3.04 2010 2.67 2.68 5.29 2009 2.90 3.28 3.55 2008 2.44 2.64 3.71 96 Other personal services 2013 4.74 5.05 5.02 2012 3.89 4.14 5.14 2011 3.35 3.47 4.35 2010 3.41 3.76 3.78 2009 4.58 4.40 9.73 2008 3.65 3.35 7.44 Notes: Source: National Statistics Institute