Annual Labour Cost Survey 
National results
Allowances and travel expenses by size of the units and activity sectors
Unidades: euros by worker and year

Total workers;
    Total Sectors;403,05;
    Industry;464,02;
    Construction;600,29;
    Services;343,37;
From 1 to 49 workers;
    Total Sectors;366,17;
    Industry;289,25;
    Construction;527,4;
    Services;342,64;
From 50 to 199 workers;
    Total Sectors;513,93;
    Industry;576,93;
    Construction;784,91;
    Services;422,07;
200 and more workers;
    Total Sectors;404,6;
    Industry;699,33;
    Construction;927,97;
    Services;300,07;
Notas:
Fuente: National Statistics Institute