Annual Labour Cost Survey 
National results
Percentage structure over gross total cost by economic activity and cost components. 
Unidades: %

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