Annual Labour Cost Survey Results by Autonomous Communities Labour cost by Autonomous Community, cost components and size of the unit. Units: thousands of pesetas by worker and year All From 1 to 19 workers From 20 to 49 workers From 50 to 199 workers 200 and more workers National total GROSS COST 3,817.0 2,991.0 3,192.3 3,786.3 4,854.8 Wages and salaries 2,836.2 2,275.6 2,411.2 2,832.7 3,528.2 Obligatory contributions to social security 764.2 609.0 670.1 757.2 943.6 Voluntary contributions 29.6 7.1 8.8 18.7 68.0 Direct corporate contributions 57.1 17.6 21.2 50.1 115.2 Compensation for dismissal 82.2 58.3 58.4 82.3 115.3 Vocational training expenditure 17.5 6.4 7.0 16.8 33.2 Transport expenditure 7.3 3.8 3.5 7.1 12.6 Corporate expenditure 16.0 8.8 7.2 14.3 28.6 Other expenditure 6.9 4.3 4.8 7.1 9.9 Subsidies 14.1 13.8 11.6 12.9 16.9 NET COST 3,802.9 2,977.3 3,180.7 3,773.4 4,837.9 Andalucía GROSS COST 3,570.4 3,173.0 2,844.8 3,487.6 4,580.1 Wages and salaries 2,651.7 2,435.6 2,142.5 2,572.7 3,317.5 Obligatory contributions to social security 726.9 645.0 609.5 692.2 922.6 Voluntary contributions 23.2 7.3 7.3 15.1 56.7 Direct corporate contributions 60.6 17.9 19.5 69.6 126.1 Compensation for dismissal 62.6 37.4 39.3 94.5 80.6 Vocational training expenditure 15.6 9.1 5.8 18.5 27.3 Transport expenditure 7.4 3.2 7.3 6.3 12.2 Corporate expenditure 15.7 10.8 9.3 13.0 27.5 Other expenditure 6.8 6.7 4.4 5.7 9.7 Subsidies 14.8 12.6 11.1 11.9 22.1 NET COST 3,555.6 3,160.4 2,833.7 3,475.7 4,558.1 Aragón GROSS COST 3,698.8 3,167.2 3,196.1 3,354.2 4,621.6 Wages and salaries 2,731.1 2,401.5 2,400.6 2,466.0 3,354.2 Obligatory contributions to social security 786.9 666.2 697.6 732.5 962.6 Voluntary contributions 33.3 11.2 10.7 10.7 78.9 Direct corporate contributions 54.2 20.7 26.6 48.6 97.4 Compensation for dismissal 43.8 48.4 35.8 50.6 40.5 Vocational training expenditure 14.8 8.0 4.3 15.4 25.3 Transport expenditure 12.9 2.4 6.8 9.9 25.8 Corporate expenditure 14.7 5.0 8.0 13.2 26.5 Other expenditure 7.3 3.8 5.7 7.4 10.5 Subsidies 15.9 13.0 12.8 18.1 18.0 NET COST 3,682.9 3,154.2 3,183.3 3,336.1 4,603.6 Asturias (Principado de) GROSS COST 3,847.2 3,140.6 3,106.3 3,719.8 4,466.4 Wages and salaries 2,795.8 2,358.6 2,325.0 2,717.5 3,183.7 Obligatory contributions to social security 868.1 682.5 695.7 807.3 1,033.4 Voluntary contributions 24.8 7.1 8.5 17.8 41.0 Direct corporate contributions 70.3 31.1 26.5 61.6 106.5 Compensation for dismissal 37.6 35.0 32.5 76.4 24.1 Vocational training expenditure 19.4 8.8 5.0 11.7 32.4 Transport expenditure 9.9 2.9 2.9 6.3 16.9 Corporate expenditure 15.7 8.3 4.6 12.4 24.3 Other expenditure 5.7 6.4 5.6 8.8 4.2 Subsidies 17.1 10.3 9.6 16.3 23.0 NET COST 3,830.1 3,130.3 3,096.7 3,703.4 4,443.4 Balears (Illes) GROSS COST 3,430.2 2,876.4 2,940.5 3,378.4 4,449.2 Wages and salaries 2,564.3 2,191.9 2,217.0 2,518.0 3,274.9 Obligatory contributions to social security 719.1 632.0 648.3 720.5 865.6 Voluntary contributions 21.0 2.6 2.8 12.5 62.5 Direct corporate contributions 46.1 14.5 18.0 37.9 108.8 Compensation for dismissal 49.4 23.0 34.9 59.2 79.8 Vocational training expenditure 11.6 3.3 4.4 9.5 27.9 Transport expenditure 3.5 1.6 3.1 3.9 5.5 Corporate expenditure 9.7 5.1 8.1 10.1 15.1 Other expenditure 5.6 2.3 4.0 6.8 9.1 Subsidies 7.2 5.5 6.4 4.9 11.5 NET COST 3,423.0 2,870.9 2,934.1 3,373.5 4,437.7 Canarias GROSS COST 3,014.7 2,464.1 2,626.6 2,950.9 3,968.4 Wages and salaries 2,261.3 1,883.6 2,011.4 2,213.9 2,903.0 Obligatory contributions to social security 612.1 508.8 545.0 612.3 772.9 Voluntary contributions 23.3 5.4 4.4 10.1 72.3 Direct corporate contributions 36.9 16.2 17.1 36.6 75.9 Compensation for dismissal 50.6 32.0 36.3 44.8 87.8 Vocational training expenditure 9.4 2.8 3.8 12.1 18.0 Transport expenditure 5.3 4.6 1.3 6.3 8.9 Corporate expenditure 8.7 4.1 2.7 9.4 18.0 Other expenditure 7.0 6.5 4.6 5.4 11.5 Subsidies 7.8 10.4 3.5 7.6 10.1 NET COST 3,006.8 2,453.6 2,623.1 2,943.3 3,958.3 Cantabria GROSS COST 3,732.7 2,679.7 2,880.2 3,542.0 4,970.9 Wages and salaries 2,722.2 2,012.3 2,115.7 2,620.0 3,561.5 Obligatory contributions to social security 789.6 577.8 658.0 764.8 1,009.0 Voluntary contributions 32.2 8.9 7.0 18.0 68.4 Direct corporate contributions 79.6 20.3 27.2 49.3 161.9 Compensation for dismissal 71.3 43.4 52.9 44.9 112.6 Vocational training expenditure 12.8 6.0 4.6 14.1 21.1 Transport expenditure 5.4 3.4 3.0 7.1 7.2 Corporate expenditure 13.7 3.9 5.7 18.8 21.7 Other expenditure 5.8 3.5 6.0 5.0 7.5 Subsidies 10.3 9.9 8.5 18.1 7.6 NET COST 3,722.4 2,669.8 2,871.7 3,523.9 4,963.2 Castilla y León GROSS COST 3,550.5 2,817.3 2,870.9 3,368.4 4,790.7 Wages and salaries 2,628.7 2,161.4 2,146.5 2,489.8 3,470.7 Obligatory contributions to social security 749.2 562.9 640.1 723.4 1,004.1 Voluntary contributions 25.9 9.3 5.9 20.5 58.1 Direct corporate contributions 45.6 18.8 19.4 40.2 90.9 Compensation for dismissal 43.3 44.0 34.5 52.9 42.0 Vocational training expenditure 27.0 7.4 7.1 14.8 66.7 Transport expenditure 10.1 3.2 5.6 7.7 20.9 Corporate expenditure 13.5 5.9 5.8 12.1 26.5 Other expenditure 7.3 4.4 6.1 7.0 10.9 Subsidies 12.3 9.7 12.5 10.6 15.6 NET COST 3,538.3 2,807.6 2,858.4 3,357.7 4,775.1 Castilla-La Mancha GROSS COST 3,127.6 2,411.0 2,468.9 3,247.1 5,233.1 Wages and salaries 2,304.9 1,801.9 1,841.2 2,406.6 3,759.4 Obligatory contributions to social security 659.2 525.1 557.7 695.3 1,000.2 Voluntary contributions 30.7 7.9 7.2 20.4 121.6 Direct corporate contributions 37.2 15.3 16.8 43.2 98.8 Compensation for dismissal 55.4 30.5 33.2 39.5 155.9 Vocational training expenditure 11.9 5.8 3.1 10.6 38.0 Transport expenditure 6.6 5.8 1.3 8.4 13.7 Corporate expenditure 14.9 9.5 4.3 17.1 37.5 Other expenditure 6.8 9.2 4.2 6.0 8.0 Subsidies 9.8 8.7 8.5 10.4 12.7 NET COST 3,117.9 2,402.3 2,460.4 3,236.7 5,220.5 Cataluña GROSS COST 4,060.1 3,267.4 3,550.6 4,028.7 4,942.8 Wages and salaries 3,037.0 2,470.8 2,705.5 3,026.7 3,633.9 Obligatory contributions to social security 803.4 640.7 741.2 809.5 943.7 Voluntary contributions 20.0 9.6 8.1 14.1 40.1 Direct corporate contributions 65.6 19.0 21.7 49.1 139.6 Compensation for dismissal 89.1 111.3 51.4 82.6 108.0 Vocational training expenditure 17.2 5.3 8.6 16.9 30.9 Transport expenditure 6.0 1.0 2.8 6.5 11.1 Corporate expenditure 14.8 6.7 6.6 14.7 25.9 Other expenditure 7.0 3.1 4.7 8.6 9.6 Subsidies 13.5 13.3 15.3 11.9 13.8 NET COST 4,046.6 3,254.1 3,535.4 4,016.8 4,929.0 Comunidad Valenciana GROSS COST 3,283.3 2,809.6 2,874.9 3,233.2 4,184.6 Wages and salaries 2,444.8 2,136.0 2,165.5 2,425.6 3,032.5 Obligatory contributions to social security 685.4 586.4 627.4 677.2 845.5 Voluntary contributions 25.1 5.3 4.4 15.9 73.1 Direct corporate contributions 36.0 11.2 19.4 32.1 79.8 Compensation for dismissal 58.3 54.3 38.8 58.4 80.6 Vocational training expenditure 12.9 6.1 6.6 7.6 30.5 Transport expenditure 4.7 0.8 4.3 2.9 10.4 Corporate expenditure 10.3 6.1 4.3 8.4 21.8 Other expenditure 5.9 3.5 4.2 5.1 10.4 Subsidies 14.1 14.9 12.2 10.0 19.0 NET COST 3,269.2 2,794.7 2,862.7 3,223.2 4,165.7 Extremadura GROSS COST 3,033.2 2,334.3 2,544.0 3,450.8 4,812.9 Wages and salaries 2,260.3 1,761.7 1,880.9 2,578.8 3,545.8 Obligatory contributions to social security 636.9 508.1 569.0 725.7 912.9 Voluntary contributions 41.2 4.7 7.2 27.1 201.6 Direct corporate contributions 35.4 18.2 20.1 51.0 76.1 Compensation for dismissal 33.1 23.9 47.0 37.8 26.1 Vocational training expenditure 9.2 3.8 5.4 8.3 29.2 Transport expenditure 4.2 3.2 4.3 7.4 1.8 Corporate expenditure 9.1 8.9 4.8 8.7 16.9 Other expenditure 3.8 2.0 5.3 6.0 2.4 Subsidies 15.3 15.3 16.0 9.5 22.9 NET COST 3,017.9 2,319.0 2,528.0 3,441.3 4,790.0 Galicia GROSS COST 3,286.7 2,471.2 2,642.3 3,175.0 4,701.3 Wages and salaries 2,419.9 1,840.7 2,001.6 2,350.2 3,383.7 Obligatory contributions to social security 685.2 522.6 574.8 679.1 938.6 Voluntary contributions 24.3 5.1 5.2 14.4 66.9 Direct corporate contributions 62.9 14.9 14.4 40.2 168.4 Compensation for dismissal 47.6 54.2 28.0 54.6 51.5 Vocational training expenditure 13.1 4.3 7.1 8.7 30.1 Transport expenditure 7.1 4.8 1.3 8.7 12.6 Corporate expenditure 19.8 20.6 4.4 12.7 37.8 Other expenditure 6.9 3.8 5.5 6.3 11.6 Subsidies 11.3 11.5 9.8 7.7 15.4 NET COST 3,275.4 2,459.7 2,632.4 3,167.3 4,686.0 Madrid (Comunidad de) GROSS COST 4,561.0 3,299.2 3,652.4 4,737.0 5,327.7 Wages and salaries 3,393.0 2,561.6 2,771.4 3,602.1 3,859.2 Obligatory contributions to social security 823.5 627.4 677.1 820.1 961.4 Voluntary contributions 49.0 4.3 14.2 31.6 89.9 Direct corporate contributions 65.1 15.1 22.2 66.9 101.3 Compensation for dismissal 165.1 59.9 141.5 151.8 219.9 Vocational training expenditure 24.0 7.6 8.4 26.7 35.5 Transport expenditure 9.0 7.3 1.9 8.7 13.0 Corporate expenditure 25.0 13.0 11.7 22.5 36.7 Other expenditure 7.4 3.3 4.0 6.6 10.9 Subsidies 14.9 20.3 8.1 12.8 17.2 NET COST 4,546.1 3,278.9 3,644.3 4,724.2 5,310.5 Murcia (Región de) GROSS COST 2,680.9 2,145.1 2,542.0 2,669.5 3,663.0 Wages and salaries 2,002.4 1,634.9 1,896.2 1,999.9 2,681.6 Obligatory contributions to social security 562.7 449.2 568.8 565.4 731.9 Voluntary contributions 19.1 4.2 5.7 11.0 63.1 Direct corporate contributions 31.8 18.4 18.3 24.0 73.3 Compensation for dismissal 38.7 19.3 32.8 41.9 71.7 Vocational training expenditure 6.9 1.8 3.3 6.4 18.8 Transport expenditure 6.6 10.0 6.4 6.7 1.5 Corporate expenditure 7.2 3.7 3.7 8.0 15.1 Other expenditure 5.4 3.6 6.8 6.2 5.9 Subsidies 10.9 9.3 9.6 9.2 16.3 NET COST 2,670.0 2,135.8 2,532.4 2,660.3 3,646.7 Navarra (Comunidad Foral de) GROSS COST 3,863.1 3,258.6 3,497.9 3,466.5 4,749.2 Wages and salaries 2,829.8 2,414.2 2,599.2 2,547.5 3,433.3 Obligatory contributions to social security 851.2 729.3 795.9 768.3 1,020.2 Voluntary contributions 25.4 8.8 5.3 15.4 55.7 Direct corporate contributions 57.6 30.9 34.1 43.1 99.0 Compensation for dismissal 48.7 55.9 41.7 49.9 48.1 Vocational training expenditure 18.4 7.3 5.6 17.2 33.8 Transport expenditure 10.3 2.3 4.1 8.7 20.0 Corporate expenditure 11.3 6.0 6.3 8.7 19.4 Other expenditure 10.6 3.8 5.6 7.9 19.9 Subsidies 25.8 21.8 23.0 24.4 31.0 NET COST 3,837.3 3,236.8 3,474.9 3,442.1 4,718.2 País Vasco GROSS COST 4,444.9 3,746.1 4,040.9 4,241.5 5,332.4 Wages and salaries 3,281.9 2,821.3 3,016.5 3,127.5 3,884.4 Obligatory contributions to social security 920.5 777.2 879.7 903.5 1,053.6 Voluntary contributions 37.5 11.3 22.8 26.4 73.5 Direct corporate contributions 75.6 25.5 29.8 51.6 158.5 Compensation for dismissal 70.5 74.6 58.6 73.4 73.0 Vocational training expenditure 24.2 10.9 11.7 24.7 40.4 Transport expenditure 8.5 9.8 3.0 10.3 9.7 Corporate expenditure 18.3 10.1 11.8 14.1 31.5 Other expenditure 7.8 5.4 7.0 10.1 7.8 Subsidies 21.1 20.7 17.4 28.9 16.9 NET COST 4,423.8 3,725.4 4,023.5 4,212.6 5,315.5 Rioja (La) GROSS COST 3,387.8 2,781.7 3,124.1 3,375.2 4,715.3 Wages and salaries 2,518.8 2,098.8 2,354.0 2,509.3 3,410.4 Obligatory contributions to social security 742.5 616.2 707.7 748.6 974.2 Voluntary contributions 34.9 6.1 5.4 9.7 159.8 Direct corporate contributions 27.6 18.2 18.1 30.6 52.9 Compensation for dismissal 28.6 28.4 22.5 31.7 34.3 Vocational training expenditure 13.0 6.5 2.6 14.9 36.9 Transport expenditure 7.5 0.5 4.6 5.3 25.2 Corporate expenditure 9.9 4.8 5.0 15.7 17.4 Other expenditure 4.9 2.1 4.1 9.4 4.2 Subsidies 15.3 13.2 10.8 15.0 26.2 NET COST 3,372.5 2,768.5 3,113.3 3,360.2 4,689.1 Ceuta and Melilla GROSS COST 3,424.8 3,096.8 3,940.9 3,334.3 . Wages and salaries 2,586.9 2,423.4 2,888.3 2,482.7 . Obligatory contributions to social security 698.5 597.4 804.0 742.3 . Voluntary contributions 18.0 8.0 33.8 15.0 . Direct corporate contributions 49.5 27.3 90.8 34.7 . Compensation for dismissal 52.1 21.3 95.4 50.6 . Vocational training expenditure 5.7 3.6 8.7 5.4 . Transport expenditure 1.9 2.8 2.0 0.2 . Corporate expenditure 8.7 8.8 13.2 2.5 . Other expenditure 3.5 4.1 4.7 0.9 . Subsidies 7.5 6.9 11.0 3.8 . NET COST 3,417.3 3,089.8 3,930.0 3,330.5 . Notes: .Data protected by statistical secrecy Source: National Statistics Institute