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