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