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