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