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