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