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