Annual Labour Cost Survey Results by Autonomous Communities Labour cost by Autonomous Community, cost components and size of the unit. Units: euros by worker and year All From 1 to 49 workers From 50 to 199 workers 200 and more workers National total GROSS COST 23,183.45 19,428.81 22,998.54 27,940.33 Wages and salaries 17,158.56 14,532.20 16,950.52 20,541.34 Obligatory contributions to Social Security 4,984.50 4,323.44 5,014.62 5,777.97 Voluntary contributions 160.78 52.47 136.25 311.52 Direct corporate contributions 302.49 113.13 209.01 601.60 Compensation for dismissal 280.59 214.19 377.50 294.18 Vocational training expenditure 95.38 42.25 93.05 162.49 Transport expenditure 19.75 7.56 19.79 34.76 Corporate expenditure 26.21 8.85 20.53 51.59 Compensation payments 99.22 98.44 114.89 89.16 Other expenditure 55.97 36.28 62.38 75.72 Subsidies 244.24 265.07 248.93 215.28 NET COST 22,939.21 19,163.74 22,749.61 27,725.05 Andalucía GROSS COST 20,781.75 18,359.12 19,807.02 24,938.17 Wages and salaries 15,272.21 13,471.79 14,489.13 18,401.98 Obligatory contributions to Social Security 4,637.43 4,163.36 4,509.46 5,407.06 Voluntary contributions 101.97 37.02 93.45 201.16 Direct corporate contributions 254.17 126.77 191.99 480.40 Compensation for dismissal 231.62 297.08 211.87 151.40 Vocational training expenditure 56.58 35.43 74.68 74.34 Transport expenditure 17.36 2.42 25.74 32.96 Corporate expenditure 34.20 10.64 12.05 83.45 Compensation payments 134.40 167.60 154.83 72.50 Other expenditure 41.81 47.01 43.82 32.92 Subsidies 235.78 237.04 279.54 203.51 NET COST 20,545.97 18,122.08 19,527.48 24,734.66 Aragón GROSS COST 22,581.11 20,083.89 21,275.96 26,589.98 Wages and salaries 16,617.62 14,830.37 15,602.02 19,541.21 Obligatory contributions to Social Security 5,088.41 4,613.84 4,921.47 5,796.10 Voluntary contributions 113.42 94.06 64.50 170.42 Direct corporate contributions 300.72 138.64 194.45 575.28 Compensation for dismissal 188.47 236.32 156.00 150.05 Vocational training expenditure 54.97 31.29 62.66 79.56 Transport expenditure 43.76 11.36 29.28 94.14 Corporate expenditure 18.66 3.63 22.80 34.79 Compensation payments 98.99 86.31 149.25 81.34 Other expenditure 56.09 38.07 73.53 67.09 Subsidies 243.32 259.11 296.28 188.09 NET COST 22,337.79 19,824.78 20,979.68 26,401.89 Asturias (Principado de) GROSS COST 23,827.67 19,555.05 23,285.43 27,954.14 Wages and salaries 17,546.46 14,536.70 17,330.20 20,363.01 Obligatory contributions to Social Security 5,439.38 4,585.99 5,338.11 6,259.76 Voluntary contributions 167.70 52.39 74.52 321.85 Direct corporate contributions 337.71 125.32 230.71 586.43 Compensation for dismissal 95.50 152.50 93.01 45.74 Vocational training expenditure 88.92 32.22 46.92 162.63 Transport expenditure 11.25 3.64 17.25 14.80 Corporate expenditure 40.49 9.61 17.21 80.85 Compensation payments 41.00 22.92 70.18 41.33 Other expenditure 59.26 33.76 67.32 77.74 Subsidies 212.31 214.61 294.77 165.35 NET COST 23,615.36 19,340.44 22,990.66 27,788.79 Balears (Illes) GROSS COST 20,867.28 17,886.88 19,849.66 27,913.44 Wages and salaries 15,589.50 13,359.30 14,686.51 21,006.92 Obligatory contributions to Social Security 4,590.47 4,126.86 4,466.26 5,651.62 Voluntary contributions 87.94 31.51 63.08 227.07 Direct corporate contributions 262.56 117.60 219.51 598.72 Compensation for dismissal 105.84 79.80 173.46 89.06 Vocational training expenditure 77.08 62.32 57.57 126.79 Transport expenditure 8.73 5.80 13.83 9.39 Corporate expenditure 14.00 5.34 8.25 37.33 Compensation payments 86.50 72.97 116.72 82.83 Other expenditure 44.66 25.38 44.47 83.71 Subsidies 231.67 248.85 166.11 264.19 NET COST 20,635.61 17,638.03 19,683.55 27,649.25 Canarias GROSS COST 19,744.02 16,619.29 19,431.43 24,506.81 Wages and salaries 14,390.69 12,282.60 14,319.07 17,471.32 Obligatory contributions to Social Security 4,303.77 3,777.23 4,309.36 5,050.85 Voluntary contributions 177.23 63.61 52.42 458.46 Direct corporate contributions 265.35 112.32 215.42 531.52 Compensation for dismissal 201.04 215.51 262.97 121.39 Vocational training expenditure 49.65 37.81 46.90 69.18 Transport expenditure 13.96 12.46 15.39 14.75 Corporate expenditure 29.72 4.38 3.35 91.04 Compensation payments 111.75 86.59 128.25 131.97 Other expenditure 200.86 26.78 78.30 566.33 Subsidies 180.76 183.65 199.31 158.97 NET COST 19,563.26 16,435.64 19,232.12 24,347.84 Cantabria GROSS COST 22,633.58 19,371.22 21,110.45 27,722.66 Wages and salaries 16,606.73 14,365.36 15,357.44 20,245.26 Obligatory contributions to Social Security 5,071.23 4,397.94 4,934.17 5,997.24 Voluntary contributions 135.71 43.21 133.41 251.37 Direct corporate contributions 351.71 185.42 244.45 631.90 Compensation for dismissal 229.49 232.19 186.98 255.97 Vocational training expenditure 109.12 89.98 83.31 150.82 Transport expenditure 10.04 1.70 12.67 18.48 Corporate expenditure 26.93 10.24 19.52 52.69 Compensation payments 43.69 14.44 71.26 60.41 Other expenditure 48.93 30.74 67.24 58.52 Subsidies 187.89 159.04 183.96 226.21 NET COST 22,445.69 19,212.18 20,926.49 27,496.45 Castilla-La Mancha GROSS COST 19,293.18 16,393.15 19,448.31 26,849.74 Wages and salaries 14,147.35 12,194.98 14,055.21 19,492.00 Obligatory contributions to Social Security 4,346.80 3,781.33 4,487.34 5,675.80 Voluntary contributions 148.85 35.24 95.53 522.64 Direct corporate contributions 248.03 100.76 297.95 576.81 Compensation for dismissal 222.31 146.63 308.93 311.39 Vocational training expenditure 55.65 30.65 52.64 126.46 Transport expenditure 13.23 7.03 14.75 27.84 Corporate expenditure 13.54 6.68 13.57 31.84 Compensation payments 66.39 63.38 82.52 53.30 Other expenditure 31.03 26.47 39.87 31.66 Subsidies 229.56 201.48 336.97 164.05 NET COST 19,063.62 16,191.67 19,111.34 26,685.69 Castilla y León GROSS COST 21,938.53 17,852.91 21,709.18 28,083.61 Wages and salaries 16,027.06 13,179.08 15,858.11 20,317.32 Obligatory contributions to Social Security 4,901.40 4,137.81 4,947.48 5,984.84 Voluntary contributions 184.78 62.14 115.88 414.56 Direct corporate contributions 325.51 90.01 230.87 739.26 Compensation for dismissal 228.44 211.64 266.13 225.47 Vocational training expenditure 107.91 36.47 105.47 214.19 Transport expenditure 37.17 10.24 30.71 81.28 Corporate expenditure 13.94 7.36 13.14 24.15 Compensation payments 71.82 81.83 90.13 43.79 Other expenditure 40.50 36.33 51.26 38.75 Subsidies 269.86 331.41 281.44 171.34 NET COST 21,668.67 17,521.50 21,427.74 27,912.27 Cataluña GROSS COST 24,569.70 21,376.13 24,628.21 28,335.20 Wages and salaries 18,243.24 16,126.70 18,087.02 20,878.02 Obligatory contributions to Social Security 5,220.15 4,657.39 5,292.90 5,839.13 Voluntary contributions 160.69 34.82 193.41 287.42 Direct corporate contributions 276.83 115.85 189.20 531.32 Compensation for dismissal 373.79 223.77 583.91 402.64 Vocational training expenditure 93.94 51.73 91.42 146.04 Transport expenditure 22.27 8.66 17.31 42.02 Corporate expenditure 31.02 8.34 27.56 60.53 Compensation payments 89.34 110.54 72.08 76.38 Other expenditure 58.43 38.33 73.40 71.70 Subsidies 249.23 279.49 230.22 226.72 NET COST 24,320.47 21,096.64 24,397.99 28,108.48 Comunidad Valenciana GROSS COST 20,139.70 17,641.68 20,511.97 24,443.86 Wages and salaries 14,828.25 13,150.67 15,115.07 17,683.17 Obligatory contributions to Social Security 4,523.41 4,007.06 4,675.02 5,340.83 Voluntary contributions 139.89 39.68 79.81 385.13 Direct corporate contributions 240.41 105.92 150.23 578.76 Compensation for dismissal 176.02 179.11 220.17 127.51 Vocational training expenditure 54.72 26.16 52.03 110.66 Transport expenditure 16.99 13.70 11.39 28.57 Corporate expenditure 11.44 4.66 11.41 24.15 Compensation payments 114.02 87.79 150.13 128.07 Other expenditure 34.55 26.93 46.71 37.01 Subsidies 239.62 254.43 252.58 199.46 NET COST 19,900.08 17,387.25 20,259.39 24,244.40 Extremadura GROSS COST 18,615.57 15,742.61 19,822.47 23,107.32 Wages and salaries 13,806.03 11,547.63 14,669.40 17,400.67 Obligatory contributions to Social Security 4,181.38 3,723.04 4,532.03 4,779.88 Voluntary contributions 87.28 50.36 95.77 150.28 Direct corporate contributions 237.68 108.50 184.99 519.50 Compensation for dismissal 112.24 149.18 102.42 50.24 Vocational training expenditure 61.91 23.00 52.23 142.19 Transport expenditure 10.98 9.93 19.06 6.92 Corporate expenditure 19.55 20.75 24.03 13.95 Compensation payments 65.47 79.70 92.66 18.46 Other expenditure 33.05 30.52 49.88 25.23 Subsidies 167.39 186.85 201.35 105.52 NET COST 18,448.18 15,555.76 19,621.12 23,001.80 Galicia GROSS COST 20,285.65 16,824.67 20,620.45 25,611.07 Wages and salaries 14,967.12 12,497.72 14,996.32 18,929.69 Obligatory contributions to Social Security 4,562.73 3,873.92 4,681.86 5,581.83 Voluntary contributions 129.99 59.62 115.52 254.79 Direct corporate contributions 251.90 87.39 278.93 496.35 Compensation for dismissal 137.72 117.22 218.65 107.97 Vocational training expenditure 60.95 31.25 93.35 83.72 Transport expenditure 13.72 7.38 18.28 20.40 Corporate expenditure 20.12 10.32 26.01 31.34 Compensation payments 99.18 106.03 124.97 68.10 Other expenditure 42.22 33.82 66.56 36.88 Subsidies 247.31 303.16 206.49 188.88 NET COST 20,038.34 16,521.51 20,413.96 25,422.19 Madrid (Comunidad de) GROSS COST 27,174.24 21,486.63 27,464.71 30,870.68 Wages and salaries 20,353.41 16,408.00 20,582.75 22,904.25 Obligatory contributions to Social Security 5,367.28 4,420.12 5,382.48 5,998.73 Voluntary contributions 228.91 69.66 200.09 350.08 Direct corporate contributions 337.92 84.19 203.93 573.20 Compensation for dismissal 471.60 293.20 660.76 501.35 Vocational training expenditure 182.22 58.03 149.69 281.53 Transport expenditure 17.30 2.10 16.74 27.82 Corporate expenditure 32.67 14.46 30.68 45.90 Compensation payments 127.26 100.68 165.13 127.05 Other expenditure 55.67 36.19 72.46 60.77 Subsidies 243.89 265.50 225.98 237.88 NET COST 26,930.35 21,221.13 27,238.73 30,632.80 Murcia (Región de) GROSS COST 18,464.17 16,582.08 17,027.31 22,717.07 Wages and salaries 13,777.03 12,405.47 12,674.84 16,920.59 Obligatory contributions to Social Security 4,176.05 3,834.61 3,930.50 4,935.40 Voluntary contributions 66.28 36.81 44.71 132.10 Direct corporate contributions 245.67 98.93 167.39 550.15 Compensation for dismissal 77.08 96.09 81.05 42.61 Vocational training expenditure 39.39 22.03 35.94 70.72 Transport expenditure 6.03 6.96 3.72 6.38 Corporate expenditure 6.25 0.62 5.91 15.79 Compensation payments 44.76 56.74 50.89 20.13 Other expenditure 25.63 23.82 32.36 23.20 Subsidies 176.07 166.38 254.79 128.70 NET COST 18,288.10 16,415.70 16,772.52 22,588.37 Navarra (Comunidad Foral de) GROSS COST 25,307.02 21,600.93 23,645.57 30,511.21 Wages and salaries 18,651.03 16,042.42 17,139.32 22,569.05 Obligatory contributions to Social Security 5,691.14 4,988.07 5,471.11 6,607.55 Voluntary contributions 187.64 73.94 310.64 217.70 Direct corporate contributions 338.46 174.05 251.93 578.89 Compensation for dismissal 183.84 170.28 182.83 199.11 Vocational training expenditure 95.74 44.72 122.63 130.31 Transport expenditure 40.28 21.31 35.90 63.84 Corporate expenditure 17.22 8.62 14.56 28.40 Compensation payments 34.97 27.80 30.00 46.36 Other expenditure 66.70 49.72 86.65 70.00 Subsidies 407.62 592.17 322.99 273.11 NET COST 24,899.40 21,008.76 23,322.58 30,238.10 País Vasco GROSS COST 27,273.14 23,951.66 27,142.63 31,264.45 Wages and salaries 20,047.03 17,995.64 19,933.91 22,537.97 Obligatory contributions to Social Security 5,911.50 5,341.75 6,107.35 6,422.72 Voluntary contributions 206.70 112.23 130.01 378.21 Direct corporate contributions 586.36 158.24 285.35 1,326.67 Compensation for dismissal 229.70 170.26 327.10 221.86 Vocational training expenditure 110.55 53.23 151.75 144.88 Transport expenditure 25.77 6.08 39.41 37.98 Corporate expenditure 32.23 10.31 28.47 60.89 Compensation payments 65.45 56.52 74.75 68.50 Other expenditure 57.85 47.40 64.53 64.77 Subsidies 305.20 333.82 291.01 282.97 NET COST 26,967.94 23,617.84 26,851.62 30,981.48 Rioja (La) GROSS COST 20,761.93 18,800.51 22,383.63 24,212.51 Wages and salaries 15,322.76 13,916.04 16,342.92 18,019.00 Obligatory contributions to Social Security 4,761.17 4,443.04 5,103.18 5,198.39 Voluntary contributions 123.56 53.32 135.04 319.38 Direct corporate contributions 219.83 102.99 270.17 497.14 Compensation for dismissal 150.43 128.53 254.09 56.29 Vocational training expenditure 54.68 31.75 110.67 37.61 Transport expenditure 23.61 19.40 25.08 34.11 Corporate expenditure 11.03 6.28 26.39 1.69 Compensation payments 48.37 53.80 53.51 23.91 Other expenditure 46.49 45.36 62.58 24.99 Subsidies 319.54 336.40 404.30 136.84 NET COST 20,442.39 18,464.11 21,979.33 24,075.67 Ceuta and Melilla GROSS COST 20,416.87 20,359.26 18,092.88 24,461.13 Wages and salaries 15,049.46 14,846.70 12,987.34 19,313.59 Obligatory contributions to Social Security 4,517.24 4,470.90 4,472.40 4,796.76 Voluntary contributions 48.94 62.07 26.59 26.84 Direct corporate contributions 342.07 454.69 176.14 110.80 Compensation for dismissal 199.84 182.99 250.34 192.55 Vocational training expenditure 33.02 33.06 53.19 0.00 Transport expenditure 0.87 1.38 0.00 0.00 Corporate expenditure 15.24 22.52 4.71 0.00 Compensation payments 171.17 232.67 99.86 13.39 Other expenditure 39.02 52.28 22.31 7.20 Subsidies 106.87 133.06 93.92 11.29 NET COST 20,310.00 20,226.20 17,998.96 24,449.84 Notes: Source: National Statistics Institute