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