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