Annual Labour Cost Survey Allowances and travel expenses. National results Allowances and travel expenses by year and CNAE-09 divions Units: euros ALL DIVISIONS 2013 374.53 2012 402.58 2011 417.62 2010 420.38 2009 421.56 2008 474.54 SECTION B: Extraction industries 2013 399.39 2012 405.82 2011 413.50 2010 355.77 2009 413.60 2008 445.69 10 Food industry 2013 180.11 2012 197.30 2011 256.95 2010 248.19 2009 257.10 2008 266.22 11 Manufacture of beverage 2013 516.42 2012 572.51 2011 710.05 2010 744.90 2009 696.65 2008 669.40 12 Manufacture of tobacco products 2013 1,035.12 2012 1,421.37 2011 1,738.04 2010 1,078.21 2009 726.32 2008 923.84 13 Manufacture of textiles 2013 581.38 2012 418.01 2011 269.40 2010 251.20 2009 269.73 2008 294.82 14 Manufacture of garments 2013 249.16 2012 176.67 2011 164.90 2010 133.33 2009 241.88 2008 141.82 15 Leather and footwear industry 2013 101.29 2012 111.19 2011 82.14 2010 107.90 2009 113.45 2008 137.51 16 Wood and cork products industry, except furnitures articles of straw and plaiting materials 2013 260.22 2012 319.83 2011 285.24 2010 281.89 2009 229.74 2008 239.39 17 Paper industry 2013 356.90 2012 452.62 2011 684.02 2010 394.46 2009 298.88 2008 306.39 18 Graphic arts and reproduction of recorded supports 2013 194.25 2012 208.60 2011 174.78 2010 206.35 2009 175.09 2008 211.96 19 Coke and refined petroleum 2013 188.56 2012 290.35 2011 251.50 2010 210.10 2009 393.44 2008 366.17 20 Chemical industry 2013 786.10 2012 930.78 2011 990.28 2010 888.14 2009 778.65 2008 923.52 21 Manufacture of pharmaceutical products 2013 1,079.21 2012 1,561.50 2011 1,617.63 2010 1,617.57 2009 1,400.68 2008 1,903.13 22 Manufacture of rubber and plastic products 2013 333.71 2012 330.79 2011 357.39 2010 377.92 2009 315.39 2008 379.22 23 Manufacture of Other Non-Metallic Ores 2013 554.60 2012 491.84 2011 472.26 2010 491.20 2009 511.45 2008 463.61 24 Manufacture of basic iron and steel and ferro-alloy products 2013 370.20 2012 400.64 2011 449.62 2010 373.80 2009 293.60 2008 439.66 25 Manufacture of fabricated metal products, except machinery and equipment 2013 424.73 2012 634.10 2011 608.87 2010 586.60 2009 715.00 2008 869.85 26 Manufacture of computer, electronic and optical products 2013 877.17 2012 802.12 2011 765.31 2010 574.17 2009 1,426.71 2008 2,190.93 27 Manufacture of electrical material and equipment 2013 1,074.08 2012 861.56 2011 627.54 2010 630.80 2009 646.20 2008 785.99 28 Manufacture of machinery and equipment n.e.c. 2013 917.90 2012 1,181.11 2011 1,099.36 2010 691.70 2009 677.91 2008 964.54 29 of motor vehicles, trailers and semi-trailers 2013 336.02 2012 363.51 2011 337.60 2010 330.57 2009 311.34 2008 324.30 30 of other transport material 2013 2,484.88 2012 2,320.08 2011 2,298.27 2010 2,078.72 2009 1,989.75 2008 1,890.10 31 Manufacture of furnitures 2013 288.23 2012 204.71 2011 215.08 2010 264.86 2009 241.34 2008 236.87 32 Other manufacturing industries 2013 445.30 2012 474.35 2011 503.53 2010 417.50 2009 358.23 2008 464.43 33 Repair and installation of machinery and equipment 2013 1,051.40 2012 985.84 2011 897.22 2010 908.37 2009 1,011.03 2008 1,027.42 Supply of electrical energy, gas, steam and air conditioning 2013 1,644.56 2012 1,978.24 2011 2,304.18 2010 2,305.38 2009 1,943.25 2008 2,476.00 36 Collection, purification and distribution of water 2013 265.10 2012 249.04 2011 228.44 2010 199.25 2009 247.53 2008 256.36 37 Collection and treatment of wastewater 2013 311.42 2012 288.82 2011 325.33 2010 319.66 2009 198.30 2008 242.66 38 Collection, treatment and disposal of waste assessment 2013 183.34 2012 148.43 2011 159.56 2010 181.37 2009 125.29 2008 151.38 39 Decontamination activities and other waste management services 2013 457.31 2012 407.73 2011 437.10 2010 580.86 2009 598.09 2008 607.75 41 Building construction 2013 504.17 2012 544.49 2011 488.81 2010 460.36 2009 536.64 2008 528.39 42 Civil engineering 2013 1,074.76 2012 1,238.01 2011 971.30 2010 1,041.36 2009 856.72 2008 846.90 43 Specialised construction activities 2013 856.89 2012 867.25 2011 974.55 2010 945.21 2009 985.82 2008 1,058.44 45 Sale and repair of motor vehicles and motorcycles 2013 206.68 2012 259.33 2011 214.31 2010 237.41 2009 214.68 2008 282.89 46 Wholesale commerce and commerce intermediaries, except of motor vehicles and motorcycles 2013 701.12 2012 966.70 2011 881.85 2010 993.75 2009 884.65 2008 976.41 47 Retail trade, except of motor vehicles and motorcycles 2013 147.84 2012 178.07 2011 141.66 2010 178.29 2009 164.04 2008 135.97 49 Land transport and by pipe 2013 1,813.11 2012 1,609.49 2011 1,772.11 2010 1,674.00 2009 1,670.94 2008 1,849.37 50 Water transport and by interior navegable ways 2013 651.13 2012 849.02 2011 815.95 2010 692.67 2009 723.62 2008 1,592.60 51 Air transport 2013 4,429.30 2012 3,628.67 2011 3,450.47 2010 2,862.41 2009 3,058.53 2008 3,467.20 52 Storage and activities connected to transport 2013 353.49 2012 328.88 2011 361.07 2010 450.78 2009 453.62 2008 479.13 53 Post and courier activities 2013 171.11 2012 124.71 2011 247.34 2010 140.33 2009 159.60 2008 152.16 55 Accommodation services 2013 123.03 2012 134.08 2011 110.04 2010 115.44 2009 110.41 2008 96.15 56 Food and beverage services 2013 51.08 2012 72.41 2011 65.42 2010 67.85 2009 58.95 2008 66.45 58 Publishing 2013 696.67 2012 722.61 2011 785.88 2010 550.32 2009 656.00 2008 895.91 59 Motion picture, video and television programme activities, sound recording and music publishing 2013 281.34 2012 300.83 2011 372.62 2010 343.84 2009 231.26 2008 404.52 60 Radio and television programming and broadcasting activities 2013 538.24 2012 598.26 2011 742.82 2010 390.63 2009 756.35 2008 674.72 61 Telecommunications 2013 457.26 2012 490.83 2011 646.29 2010 676.61 2009 695.00 2008 725.41 62 Programming, consultancy and other activities related to IT Information services 2013 1,186.08 2012 913.66 2011 1,100.61 2010 1,079.08 2009 819.10 2008 915.24 63 Information services 2013 339.88 2012 680.39 2011 540.46 2010 567.74 2009 560.68 2008 892.96 64 Financial services, except insurance and pension funds 2013 432.64 2012 413.70 2011 463.79 2010 492.14 2009 420.32 2008 576.77 65 Insurance and pension funds, except compulsory Social Security 2013 703.91 2012 718.64 2011 698.49 2010 638.43 2009 656.61 2008 743.56 66 Support activities for financial services and insurance 2013 465.00 2012 489.08 2011 532.68 2010 570.48 2009 581.22 2008 518.84 68 Real estate activities 2013 211.93 2012 160.81 2011 388.31 2010 363.52 2009 295.81 2008 255.68 69 Law activities and contability 2013 424.44 2012 415.51 2011 420.49 2010 452.16 2009 485.67 2008 479.93 70 Central headquarters activities business management consultancy activities 2013 717.89 2012 787.61 2011 537.65 2010 705.06 2009 772.31 2008 933.59 71 Technical architecture and engineering services technical trials and analyses 2013 1,430.28 2012 1,522.95 2011 1,589.48 2010 1,347.07 2009 1,352.68 2008 1,501.24 72 Research and development 2013 521.29 2012 568.29 2011 520.80 2010 496.69 2009 540.77 2008 643.79 73 Advertising and market studies 2013 402.17 2012 349.56 2011 424.97 2010 369.42 2009 380.40 2008 470.96 M. Professional, scientific and technical activities 2013 576.00 2012 544.86 2011 563.89 2010 544.66 2009 461.78 2008 491.23 75 Veterinary activities 2013 155.37 2012 189.20 2011 187.58 2010 200.81 2009 289.30 2008 301.33 77 Rental activities 2013 431.14 2012 454.57 2011 487.94 2010 397.48 2009 391.41 2008 400.31 78 Employment-related activities 2013 87.89 2012 98.35 2011 108.21 2010 81.14 2009 72.03 2008 105.71 79 Travel agency, tour operator, reservation services and related activities with them 2013 424.58 2012 454.65 2011 372.04 2010 244.37 2009 328.30 2008 289.79 80 Investigation and security activities 2013 287.74 2012 209.93 2011 226.95 2010 256.94 2009 245.00 2008 258.52 81 Services in buildings and gardening activities 2013 89.62 2012 107.32 2011 95.89 2010 78.75 2009 124.10 2008 154.72 82 Administrative office activities and other business support activities 2013 244.82 2012 331.00 2011 416.38 2010 348.69 2009 218.36 2008 384.17 84 Public and defence administration Compulsory Social Security 2013 75.06 2012 84.49 2011 102.93 2010 137.97 2009 148.50 2008 147.95 85 Education 2013 142.70 2012 139.99 2011 122.58 2010 150.13 2009 116.39 2008 136.24 86 Health activities 2013 57.48 2012 62.06 2011 62.86 2010 73.90 2009 77.86 2008 58.26 87 Care in residential establishments 2013 60.91 2012 58.64 2011 57.75 2010 62.78 2009 72.21 2008 66.68 88 Social services activities without accommodation 2013 88.42 2012 74.56 2011 133.53 2010 143.18 2009 112.87 2008 149.69 90 Artistic and showbusiness activities 2013 494.08 2012 555.97 2011 677.14 2010 764.87 2009 452.41 2008 472.35 91 Activities of libraries, archives, museums and other cultural activities 2013 186.63 2012 223.49 2011 194.31 2010 184.96 2009 216.19 2008 218.91 92 Gambling and betting activities 2013 248.57 2012 273.17 2011 202.25 2010 215.76 2009 138.79 2008 129.22 93 Sports, recreation and entertainment activities 2013 152.51 2012 208.84 2011 152.86 2010 130.35 2009 140.64 2008 177.80 94 Associative activities 2013 286.85 2012 259.62 2011 314.75 2010 320.22 2009 273.40 2008 263.35 95 Repair of computers and personal and household goods 2013 339.82 2012 410.50 2011 382.04 2010 301.03 2009 332.22 2008 315.19 96 Other personal services 2013 119.32 2012 160.93 2011 167.92 2010 219.11 2009 244.11 2008 178.66 Notes: Source: National Statistics Institute