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