Annual Labour Cost Survey 
National results
Percentage structure over gross total cost by economic activity and cost components. 
Unidades: %

	Wages and salaries	Obligatory contributions	Voluntary contributions	Direct corporate contributions	Compensation for dismissal	Professional training expenses	Transport expenses	Corporate expenses	Other expenses	Gross total cost	
TOTAL ACTIVITIES	72,9	22,84	0,7	1,01	0,75	0,36	0,08	0,14	1,23	100	
INDUSTRY	72,19	22,96	0,89	1,18	1,33	0,37	0,17	0,21	0,7	100	
C.- Extractive Industries	70,96	24,3	0,82	1,3	0,49	0,2	0,35	0,21	1,38	100	
CA.-Extraction of energy products	70,62	22,61	1,31	2,93	0,12	0,27	0,68	0,54	0,91	100	
10.- Extraction and agglomeration of anthracite, coal, lignite and peat	69,2	26	0,84	2,21	0,02	0,14	0,69	0,65	0,25	100	
11.- Extraction of crude petroleum and natural gas. Related service activities	73,51	12,56	3,3	5,63	0,44	0,83	0,71	0,15	2,88	100	
CB.-Extraction of other ores except energy products	71,1	25,22	0,56	0,42	0,69	0,16	0,18	0,04	1,64	100	
13.- Extraction of metallic ores	69,95	21,94	2,7	0,56	3,19	0,54	0,48	0,25	0,41	100	
14.- Extraction of non-metallic and  non-energetic ores	71,21	25,51	0,36	0,41	0,48	0,12	0,15	0,02	1,75	100	
D.- Manufacturing industry	72,43	23,25	0,73	0,77	1,42	0,33	0,17	0,21	0,71	100	
DA.-Food, beverage and tobacco industry	71,73	23,2	1,05	0,82	1,85	0,34	0,12	0,22	0,68	100	
15.- Food and beverage products industry	71,71	23,38	0,96	0,8	1,83	0,32	0,11	0,23	0,67	100	
16.- Tobacco industry	72,31	16,85	4,55	1,36	2,45	0,9	0,29	0,08	1,21	100	
DB.- Textile and clothing industry	73,03	23,25	0,14	0,51	2,41	0,21	0,07	0,06	0,33	100	
17.- Textile industry	72,57	23,28	0,2	0,54	2,91	0,14	0,05	0,04	0,26	100	
18.- Clothes making and furriery industry	73,62	23,21	0,07	0,46	1,76	0,29	0,1	0,08	0,41	100	
DC.- Preparation, tanning and dressing of leather manufacture of leather goods and luggage articles	72,87	25,19	0,3	0,36	0,51	0,06	0,03	0,11	0,57	100	
DD.- Wood and cork industry, except furniture basketmaking and wickerwork	71,17	25,28	0,47	0,46	0,65	0,11	0,04	0,05	1,78	100	
DE.-Paper industry graphic arts and reproduction of recorded supports	74,34	21,89	0,45	0,64	1,59	0,18	0,07	0,1	0,73	100	
21.- Paper industry	72,88	22,44	0,91	0,7	2,18	0,28	0,11	0,15	0,36	100	
22.- Publishing, graphic arts and reproduction of recorded supports	74,93	21,68	0,26	0,62	1,36	0,14	0,06	0,08	0,88	100	
DF.- Manufacture of coke, refinement of petroleum and treatment of nuclear fuels	71,85	16,61	3,6	1,81	3,4	0,72	0,68	0,94	0,39	100	
DG.- Chemical industry	74,17	20,33	1,28	0,88	1,97	0,53	0,17	0,5	0,16	100	
DH.-Rubber and plastic material transformation industry	73,53	23,62	0,51	0,79	0,67	0,27	0,07	0,17	0,38	100	
DI.- Manufacture of other non-metallic ore products	71,56	24,15	0,5	0,69	0,69	0,21	0,06	0,1	2,04	100	
DJ.-Metallurgy and manufacture of metallic products	72,01	24,77	0,59	0,63	0,81	0,2	0,17	0,08	0,75	100	
27.- Metallurgy	72,79	23,18	1,24	1,02	0,66	0,36	0,24	0,17	0,35	100	
28.- Manufacture of metal products, except machinery and equipment	71,72	25,31	0,37	0,5	0,87	0,14	0,15	0,04	0,89	100	
DK.- Construction of machinery and mechanical equipment industry	73,16	24,38	0,42	0,57	0,63	0,23	0,18	0,15	0,29	100	
DL.-Electrical, electronic and optical material and equipment industry	72,17	22,07	1,07	0,83	2,17	0,4	0,14	0,35	0,79	100	
30.- Manufacture of office machines and IT equipment	74,37	22,09	0,75	1,13	0,63	0,41	0	0,43	0,19	100	
31.- Manufacture of electrical machinery and material	72,32	22,66	0,8	0,66	2,04	0,33	0,16	0,21	0,82	100	
32.- Manufacture of electronic material   manufacture of radio, television equipment and apparatus	71,35	19,37	0,91	0,46	5,24	0,36	0,15	0,56	1,6	100	
33.- Manufacture of medical-surgical and precision equipment and instruments, and clocks and watches	72	22,08	2,07	1,61	0,61	0,62	0,06	0,64	0,3	100	
DM.-Manufacture of transport material	71,02	23,08	0,82	1,27	1,73	0,75	0,49	0,39	0,45	100	
34.- Manufacture of motor vehicles, trailers and semi-trailers	70,53	23,01	0,8	1,32	2,17	0,65	0,53	0,33	0,65	100	
35.- Manufacture of other transport material	72,26	23,21	0,88	1,12	0,47	1,03	0,38	0,54	0,12	100	
DN.-Various manufacturing industries	72,17	24,61	0,21	0,47	1,31	0,13	0,06	0,04	1	100	
36.- Manufacture of furniture other manufacturing industries	72,19	24,57	0,2	0,47	1,36	0,11	0,06	0,04	1	100	
37.- Recycling	71,8	25,29	0,32	0,51	0,47	0,45	0,01	0,07	1,07	100	
E.- Production and distribution of electrical energy, gas and water supply	68,78	17,76	3,62	7,88	0,21	1,12	0,06	0,23	0,35	100	
40.- Production and distribution of electrical energy, gas, steam and hot water	67,51	15,06	4,21	11,06	0,18	1,53	0,08	0,29	0,08	100	
41.- Collection, purification and distribution of water	71,34	23,39	2,39	1,26	0,28	0,26	0,01	0,1	0,96	100	
CONSTRUCTION	70,47	25,64	0,39	0,42	0,29	0,12	0,09	0,04	2,53	100	
SERVICES	73,61	22,21	0,71	1,07	0,66	0,41	0,04	0,14	1,15	100	
G.- Trade, repair of motor vehicles, motorcycles and mopeds and personal articles and	73,41	23,26	0,38	0,62	0,86	0,3	0,02	0,07	1,08	100	
50.- Sale, maintenance and repair of motor vehicles, motorcycles and mopeds sale	72,23	24,69	0,16	0,41	1,08	0,58	0,02	0,08	0,76	100	
51.- Wholesale trade and brokerage trade, except of motor vehicles and motorcycles	74,01	21,93	0,7	0,63	1,17	0,32	0,02	0,14	1,07	100	
52.- Retail trade, except of motor vehicles, motorcycles and mopeds	73,22	24,08	0,15	0,67	0,47	0,2	0,02	0,01	1,17	100	
H.- Accommodation	72,58	23,88	0,12	0,52	0,71	0,07	0,02	0,06	2,04	100	
I.- Transport, storage and communications	71,52	22,47	1,01	1,42	1,05	0,65	0,22	0,16	1,5	100	
60.- Land transport, transport via pipelines	71,08	24,56	0,38	0,97	0,72	0,21	0,03	0,06	1,98	100	
61.- Maritime, cabotage and in-land waterway transport	72,07	21,59	0,16	0,42	4,64	0,1	0,02	0	1	100	
62.- Air and space transport	69,82	18,8	2,43	1,45	0,05	3,41	1,9	0,02	2,12	100	
63.- Activities annexed to transport travel agencies activities	73,73	22,05	0,38	1	1,34	0,3	0,04	0,11	1,06	100	
64.- Post and communications	70,91	20,16	2,34	2,83	1,73	0,68	0,03	0,48	0,84	100	
J.- Financial intermediation	73,06	16,98	3,62	3,82	0,62	0,82	0,02	0,26	0,79	100	
65.- Financial intermediation, except insurance and pension funds	72,62	16,41	4,18	4,68	0,22	0,91	0,02	0,19	0,77	100	
66.- Insurance and pension funds, except Compulsory Social Security	73,05	19,33	2,02	1,32	2,2	0,61	0,02	0,58	0,87	100	
67.- Activities auxiliary to financial intermediation	77,71	17,4	1,63	0,66	1,21	0,34	0	0,23	0,8	100	
K.- Real estate and rental activities business services	73,79	22,23	0,49	0,54	0,75	0,42	0,03	0,21	1,54	100	
70.- Real estate activities	73,99	21,96	0,23	0,31	1,11	0,39	0,01	0,14	1,86	100	
71.- Renting of machinery and equipment without operator and of personal and household goods	71,07	23,98	1,07	0,49	1,01	0,17	0,11	0,11	1,99	100	
72.- Computer activities	75,39	20,19	0,87	0,83	0,95	0,4	0,01	0,61	0,75	100	
73.- Research and development	76,09	21,04	0,76	0,66	0,49	0,44	0,07	0,3	0,14	100	
74.- Other business activities	73,54	22,54	0,43	0,53	0,67	0,44	0,03	0,16	1,66	100	
F.- Education	74,17	23,97	0,12	0,74	0,1	0,2	0,01	0,24	0,46	100	
N.- Health and veterinary activities, corporate services	76,21	21,47	0,21	1,2	0,05	0,46	0,02	0,05	0,32	100	
O.- Other community, social and personal service activities	73,03	23,22	0,32	0,88	0,65	0,24	0,04	0,12	1,51	100	
90.- Public sewage activities	71,18	25,15	0,23	1,07	0,14	0,06	0,02	0,08	2,09	100	
91.- Activities of membership organizations	73,68	23,45	0,23	0,71	0,44	0,22	0,05	0,25	0,97	100	
92.- Recreational, cultural and sporting activities	73,7	22,16	0,45	1,07	0,67	0,34	0,05	0,11	1,44	100	
93.- Various personal services activites	72,07	24,01	0,14	0,47	1,25	0,13	0,03	0,01	1,89	100	
Notas:
Fuente: National Statistics Institute