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