Annual Labour Cost Survey National results Labour costs by size of the units, activity sectors and cost components. Unidades: euros by worker and year Gross total cost Wages and salaries Obligatory contributions Voluntary contributions Direct corporate contributions Compensation for dismissal Professional training expenses Transport expenses Corporate expenses Other expenses Subsidies and deductions Net total cost Total workers Total Sectors 24.304,19 17.779,87 5.562,3 169,87 239,17 172,26 81,16 17,61 27,4 254,55 212,5 24.091,69 Industry 27.926,75 20.228,19 6.421,32 260,06 300,88 305,55 103,45 48,7 53,23 205,37 253,85 27.672,9 Construction 22.728,82 16.215,12 5.789,46 67,5 91,76 29,4 23,89 21,22 6,14 484,33 165,88 22.562,94 Services 23.420,5 17.277,53 5.230,59 162,68 248,85 156,42 85,96 7,13 23,68 227,66 208,27 23.212,23 From 1 to 49 workers Total Sectors 20.240,63 14.765,76 4.883,43 61,82 94,88 120,45 33,84 5,79 8,33 266,33 215,11 20.025,52 Industry 21.559,71 15.691,85 5.255,82 78,25 113,1 171,51 23,11 8,31 10,83 206,93 244,2 21.315,51 Construction 21.178,73 15.069,14 5.493,09 61,27 80,11 17,58 13,31 13,05 1,88 429,3 166,27 21.012,46 Services 19.588,25 14.401,91 4.604,79 57,21 93,54 132,81 42,81 3 9,44 242,74 219,68 19.368,57 From 50 to 199 workers Total Sectors 26.808,19 19.615,09 6.056,97 165,32 243,92 280,95 93,61 24,68 41,73 285,92 213,75 26.594,44 Industry 30.619,77 22.282,71 6.936,45 241,85 301,93 420,87 109,42 49,16 59,04 218,34 284,69 30.335,08 Construction 25.795,72 18.457,55 6.396,84 80,85 114,33 52,11 46,39 42,67 12,12 592,86 152,32 25.643,4 Services 25.231,06 18.613,74 5.553,42 151,07 248,35 269,16 97,68 9,53 40,98 247,13 194,43 25.036,63 200 and more workers Total Sectors 31.420,54 23.071,44 6.694,92 412,2 553,48 207,42 176,85 38,65 59,24 206,34 205,95 31.214,59 Industry 37.490,92 26.904,95 8.147,64 627,67 655,64 453,81 253,2 126,27 129,86 191,88 245,09 37.245,83 Construction 31.418,46 22.732,31 7.387,05 103,33 159,01 98,79 84,96 55,46 40,51 757,04 204,89 31.213,57 Services 29.585,58 21.920,45 6.222,66 365,02 539,67 136,8 159,39 13,44 40,29 187,86 194,51 29.391,07 Notas: Fuente: National Statistics Institute