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