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;290,37;
    Industry;313,54;
    Construction;494,76;
    Services;240,04;
From 1 to 49 workers;
    Total Sectors;270,79;
    Industry;206,64;
    Construction;435,22;
    Services;243,05;
From 50 to 199 workers;
    Total Sectors;373,18;
    Industry;350,7;
    Construction;647,06;
    Services;318,78;
200 and more workers;
    Total Sectors;271,83;
    Industry;485,78;
    Construction;745,23;
    Services;188,09;
Notas:
Fuente: National Statistics Institute