Annual Labour Cost Survey 
National results
Percentage structure over gross total cost by economic activity and cost components. 
Unidades: %

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