Autonomous Community Activity sectors Cost components Total National total All activities GROSS COST 3,817.0 National total All activities Wages and salaries 2,836.2 National total All activities Obligatory contributions to social security 764.2 National total All activities Voluntary contributions 29.6 National total All activities Direct corporate contributions 57.1 National total All activities Compensation for dismissal 82.2 National total All activities Vocational training expenditure 17.5 National total All activities Transport expenditure 7.3 National total All activities Corporate expenditure 16.0 National total All activities Other expenditure 6.9 National total All activities Subsidies 14.1 National total All activities NET COST 3,802.9 National total Industry GROSS COST 4,202.7 National total Industry Wages and salaries 3,077.9 National total Industry Obligatory contributions to social security 867.9 National total Industry Voluntary contributions 28.6 National total Industry Direct corporate contributions 65.7 National total Industry Compensation for dismissal 99.4 National total Industry Vocational training expenditure 22.9 National total Industry Transport expenditure 12.1 National total Industry Corporate expenditure 20.0 National total Industry Other expenditure 8.2 National total Industry Subsidies 17.4 National total Industry NET COST 4,185.3 National total Construction GROSS COST 3,386.6 National total Construction Wages and salaries 2,559.9 National total Construction Obligatory contributions to social security 712.6 National total Construction Voluntary contributions 4.3 National total Construction Direct corporate contributions 20.9 National total Construction Compensation for dismissal 58.4 National total Construction Vocational training expenditure 4.6 National total Construction Transport expenditure 11.5 National total Construction Corporate expenditure 9.1 National total Construction Other expenditure 5.2 National total Construction Subsidies 6.3 National total Construction NET COST 3,380.3 National total Services GROSS COST 3,620.0 National total Services Wages and salaries 2,714.0 National total Services Obligatory contributions to social security 698.6 National total Services Voluntary contributions 35.2 National total Services Direct corporate contributions 58.0 National total Services Compensation for dismissal 74.3 National total Services Vocational training expenditure 16.1 National total Services Transport expenditure 3.0 National total Services Corporate expenditure 14.5 National total Services Other expenditure 6.2 National total Services Subsidies 13.2 National total Services NET COST 3,606.9 Andalucía All activities GROSS COST 3,570.4 Andalucía All activities Wages and salaries 2,651.7 Andalucía All activities Obligatory contributions to social security 726.9 Andalucía All activities Voluntary contributions 23.2 Andalucía All activities Direct corporate contributions 60.6 Andalucía All activities Compensation for dismissal 62.6 Andalucía All activities Vocational training expenditure 15.6 Andalucía All activities Transport expenditure 7.4 Andalucía All activities Corporate expenditure 15.7 Andalucía All activities Other expenditure 6.8 Andalucía All activities Subsidies 14.8 Andalucía All activities NET COST 3,555.6 Andalucía Industry GROSS COST 4,008.3 Andalucía Industry Wages and salaries 2,885.4 Andalucía Industry Obligatory contributions to social security 839.7 Andalucía Industry Voluntary contributions 23.2 Andalucía Industry Direct corporate contributions 99.8 Andalucía Industry Compensation for dismissal 89.2 Andalucía Industry Vocational training expenditure 25.2 Andalucía Industry Transport expenditure 14.7 Andalucía Industry Corporate expenditure 22.0 Andalucía Industry Other expenditure 9.1 Andalucía Industry Subsidies 22.1 Andalucía Industry NET COST 3,986.2 Andalucía Construction GROSS COST 3,517.0 Andalucía Construction Wages and salaries 2,716.1 Andalucía Construction Obligatory contributions to social security 707.8 Andalucía Construction Voluntary contributions 4.5 Andalucía Construction Direct corporate contributions 14.3 Andalucía Construction Compensation for dismissal 52.8 Andalucía Construction Vocational training expenditure 3.1 Andalucía Construction Transport expenditure 11.5 Andalucía Construction Corporate expenditure 2.5 Andalucía Construction Other expenditure 4.3 Andalucía Construction Subsidies 3.1 Andalucía Construction NET COST 3,513.8 Andalucía Services GROSS COST 3,346.5 Andalucía Services Wages and salaries 2,509.6 Andalucía Services Obligatory contributions to social security 670.5 Andalucía Services Voluntary contributions 27.7 Andalucía Services Direct corporate contributions 50.5 Andalucía Services Compensation for dismissal 50.5 Andalucía Services Vocational training expenditure 13.5 Andalucía Services Transport expenditure 2.4 Andalucía Services Corporate expenditure 15.5 Andalucía Services Other expenditure 6.2 Andalucía Services Subsidies 13.7 Andalucía Services NET COST 3,332.8 Aragón All activities GROSS COST 3,698.8 Aragón All activities Wages and salaries 2,731.1 Aragón All activities Obligatory contributions to social security 786.9 Aragón All activities Voluntary contributions 33.3 Aragón All activities Direct corporate contributions 54.2 Aragón All activities Compensation for dismissal 43.8 Aragón All activities Vocational training expenditure 14.8 Aragón All activities Transport expenditure 12.9 Aragón All activities Corporate expenditure 14.7 Aragón All activities Other expenditure 7.3 Aragón All activities Subsidies 15.9 Aragón All activities NET COST 3,682.9 Aragón Industry GROSS COST 3,992.6 Aragón Industry Wages and salaries 2,915.8 Aragón Industry Obligatory contributions to social security 869.5 Aragón Industry Voluntary contributions 29.0 Aragón Industry Direct corporate contributions 68.4 Aragón Industry Compensation for dismissal 44.3 Aragón Industry Vocational training expenditure 15.4 Aragón Industry Transport expenditure 23.3 Aragón Industry Corporate expenditure 17.0 Aragón Industry Other expenditure 9.9 Aragón Industry Subsidies 18.0 Aragón Industry NET COST 3,974.6 Aragón Construction GROSS COST 3,307.6 Aragón Construction Wages and salaries 2,441.2 Aragón Construction Obligatory contributions to social security 768.1 Aragón Construction Voluntary contributions 2.6 Aragón Construction Direct corporate contributions 23.7 Aragón Construction Compensation for dismissal 51.2 Aragón Construction Vocational training expenditure 1.8 Aragón Construction Transport expenditure 9.1 Aragón Construction Corporate expenditure 5.9 Aragón Construction Other expenditure 4.0 Aragón Construction Subsidies 10.0 Aragón Construction NET COST 3,297.6 Aragón Services GROSS COST 3,443.0 Aragón Services Wages and salaries 2,578.4 Aragón Services Obligatory contributions to social security 697.9 Aragón Services Voluntary contributions 43.7 Aragón Services Direct corporate contributions 43.9 Aragón Services Compensation for dismissal 41.7 Aragón Services Vocational training expenditure 16.6 Aragón Services Transport expenditure 1.9 Aragón Services Corporate expenditure 13.9 Aragón Services Other expenditure 5.1 Aragón Services Subsidies 14.6 Aragón Services NET COST 3,428.4 Asturias (Principado de) All activities GROSS COST 3,847.2 Asturias (Principado de) All activities Wages and salaries 2,795.8 Asturias (Principado de) All activities Obligatory contributions to social security 868.1 Asturias (Principado de) All activities Voluntary contributions 24.8 Asturias (Principado de) All activities Direct corporate contributions 70.3 Asturias (Principado de) All activities Compensation for dismissal 37.6 Asturias (Principado de) All activities Vocational training expenditure 19.4 Asturias (Principado de) All activities Transport expenditure 9.9 Asturias (Principado de) All activities Corporate expenditure 15.7 Asturias (Principado de) All activities Other expenditure 5.7 Asturias (Principado de) All activities Subsidies 17.1 Asturias (Principado de) All activities NET COST 3,830.1 Asturias (Principado de) Industry GROSS COST 4,400.2 Asturias (Principado de) Industry Wages and salaries 3,119.0 Asturias (Principado de) Industry Obligatory contributions to social security 1,043.9 Asturias (Principado de) Industry Voluntary contributions 26.5 Asturias (Principado de) Industry Direct corporate contributions 101.1 Asturias (Principado de) Industry Compensation for dismissal 35.5 Asturias (Principado de) Industry Vocational training expenditure 28.9 Asturias (Principado de) Industry Transport expenditure 17.6 Asturias (Principado de) Industry Corporate expenditure 22.7 Asturias (Principado de) Industry Other expenditure 5.0 Asturias (Principado de) Industry Subsidies 24.5 Asturias (Principado de) Industry NET COST 4,375.7 Asturias (Principado de) Construction GROSS COST 3,576.3 Asturias (Principado de) Construction Wages and salaries 2,638.0 Asturias (Principado de) Construction Obligatory contributions to social security 818.5 Asturias (Principado de) Construction Voluntary contributions 3.7 Asturias (Principado de) Construction Direct corporate contributions 29.3 Asturias (Principado de) Construction Compensation for dismissal 56.8 Asturias (Principado de) Construction Vocational training expenditure 6.2 Asturias (Principado de) Construction Transport expenditure 8.5 Asturias (Principado de) Construction Corporate expenditure 9.4 Asturias (Principado de) Construction Other expenditure 6.0 Asturias (Principado de) Construction Subsidies 8.6 Asturias (Principado de) Construction NET COST 3,567.8 Asturias (Principado de) Services GROSS COST 3,285.1 Asturias (Principado de) Services Wages and salaries 2,467.2 Asturias (Principado de) Services Obligatory contributions to social security 680.4 Asturias (Principado de) Services Voluntary contributions 27.9 Asturias (Principado de) Services Direct corporate contributions 45.4 Asturias (Principado de) Services Compensation for dismissal 35.2 Asturias (Principado de) Services Vocational training expenditure 11.8 Asturias (Principado de) Services Transport expenditure 1.5 Asturias (Principado de) Services Corporate expenditure 9.2 Asturias (Principado de) Services Other expenditure 6.5 Asturias (Principado de) Services Subsidies 10.8 Asturias (Principado de) Services NET COST 3,274.3 Balears (Illes) All activities GROSS COST 3,430.2 Balears (Illes) All activities Wages and salaries 2,564.3 Balears (Illes) All activities Obligatory contributions to social security 719.1 Balears (Illes) All activities Voluntary contributions 21.0 Balears (Illes) All activities Direct corporate contributions 46.1 Balears (Illes) All activities Compensation for dismissal 49.4 Balears (Illes) All activities Vocational training expenditure 11.6 Balears (Illes) All activities Transport expenditure 3.5 Balears (Illes) All activities Corporate expenditure 9.7 Balears (Illes) All activities Other expenditure 5.6 Balears (Illes) All activities Subsidies 7.2 Balears (Illes) All activities NET COST 3,423.0 Balears (Illes) Industry GROSS COST 3,642.4 Balears (Illes) Industry Wages and salaries 2,734.7 Balears (Illes) Industry Obligatory contributions to social security 783.5 Balears (Illes) Industry Voluntary contributions 10.4 Balears (Illes) Industry Direct corporate contributions 43.5 Balears (Illes) Industry Compensation for dismissal 36.2 Balears (Illes) Industry Vocational training expenditure 9.3 Balears (Illes) Industry Transport expenditure 3.2 Balears (Illes) Industry Corporate expenditure 14.8 Balears (Illes) Industry Other expenditure 6.8 Balears (Illes) Industry Subsidies 11.7 Balears (Illes) Industry NET COST 3,630.7 Balears (Illes) Construction GROSS COST 2,592.0 Balears (Illes) Construction Wages and salaries 1,931.4 Balears (Illes) Construction Obligatory contributions to social security 599.5 Balears (Illes) Construction Voluntary contributions 0.5 Balears (Illes) Construction Direct corporate contributions 11.0 Balears (Illes) Construction Compensation for dismissal 33.8 Balears (Illes) Construction Vocational training expenditure 1.3 Balears (Illes) Construction Transport expenditure 5.7 Balears (Illes) Construction Corporate expenditure 4.8 Balears (Illes) Construction Other expenditure 4.0 Balears (Illes) Construction Subsidies 2.4 Balears (Illes) Construction NET COST 2,589.7 Balears (Illes) Services GROSS COST 3,519.7 Balears (Illes) Services Wages and salaries 2,629.6 Balears (Illes) Services Obligatory contributions to social security 724.1 Balears (Illes) Services Voluntary contributions 26.8 Balears (Illes) Services Direct corporate contributions 52.4 Balears (Illes) Services Compensation for dismissal 54.9 Balears (Illes) Services Vocational training expenditure 13.8 Balears (Illes) Services Transport expenditure 3.2 Balears (Illes) Services Corporate expenditure 9.3 Balears (Illes) Services Other expenditure 5.5 Balears (Illes) Services Subsidies 7.0 Balears (Illes) Services NET COST 3,512.7 Canarias All activities GROSS COST 3,014.7 Canarias All activities Wages and salaries 2,261.3 Canarias All activities Obligatory contributions to social security 612.1 Canarias All activities Voluntary contributions 23.3 Canarias All activities Direct corporate contributions 36.9 Canarias All activities Compensation for dismissal 50.6 Canarias All activities Vocational training expenditure 9.4 Canarias All activities Transport expenditure 5.3 Canarias All activities Corporate expenditure 8.7 Canarias All activities Other expenditure 7.0 Canarias All activities Subsidies 7.8 Canarias All activities NET COST 3,006.8 Canarias Industry GROSS COST 3,605.9 Canarias Industry Wages and salaries 2,646.2 Canarias Industry Obligatory contributions to social security 732.3 Canarias Industry Voluntary contributions 31.3 Canarias Industry Direct corporate contributions 70.3 Canarias Industry Compensation for dismissal 71.7 Canarias Industry Vocational training expenditure 14.1 Canarias Industry Transport expenditure 8.1 Canarias Industry Corporate expenditure 19.2 Canarias Industry Other expenditure 12.7 Canarias Industry Subsidies 10.3 Canarias Industry NET COST 3,595.6 Canarias Construction GROSS COST 2,492.8 Canarias Construction Wages and salaries 1,876.9 Canarias Construction Obligatory contributions to social security 545.7 Canarias Construction Voluntary contributions 4.6 Canarias Construction Direct corporate contributions 19.0 Canarias Construction Compensation for dismissal 27.6 Canarias Construction Vocational training expenditure 2.0 Canarias Construction Transport expenditure 7.0 Canarias Construction Corporate expenditure 4.5 Canarias Construction Other expenditure 5.5 Canarias Construction Subsidies 2.4 Canarias Construction NET COST 2,490.4 Canarias Services GROSS COST 2,996.5 Canarias Services Wages and salaries 2,257.9 Canarias Services Obligatory contributions to social security 601.0 Canarias Services Voluntary contributions 25.3 Canarias Services Direct corporate contributions 33.7 Canarias Services Compensation for dismissal 50.8 Canarias Services Vocational training expenditure 9.8 Canarias Services Transport expenditure 4.4 Canarias Services Corporate expenditure 7.4 Canarias Services Other expenditure 6.2 Canarias Services Subsidies 8.4 Canarias Services NET COST 2,988.2 Cantabria All activities GROSS COST 3,732.7 Cantabria All activities Wages and salaries 2,722.2 Cantabria All activities Obligatory contributions to social security 789.6 Cantabria All activities Voluntary contributions 32.2 Cantabria All activities Direct corporate contributions 79.6 Cantabria All activities Compensation for dismissal 71.3 Cantabria All activities Vocational training expenditure 12.8 Cantabria All activities Transport expenditure 5.4 Cantabria All activities Corporate expenditure 13.7 Cantabria All activities Other expenditure 5.8 Cantabria All activities Subsidies 10.3 Cantabria All activities NET COST 3,722.4 Cantabria Industry GROSS COST 4,290.6 Cantabria Industry Wages and salaries 3,078.4 Cantabria Industry Obligatory contributions to social security 918.7 Cantabria Industry Voluntary contributions 50.5 Cantabria Industry Direct corporate contributions 88.2 Cantabria Industry Compensation for dismissal 105.3 Cantabria Industry Vocational training expenditure 14.5 Cantabria Industry Transport expenditure 8.0 Cantabria Industry Corporate expenditure 20.8 Cantabria Industry Other expenditure 6.4 Cantabria Industry Subsidies 12.8 Cantabria Industry NET COST 4,277.8 Cantabria Construction GROSS COST 3,090.9 Cantabria Construction Wages and salaries 2,293.2 Cantabria Construction Obligatory contributions to social security 686.9 Cantabria Construction Voluntary contributions 2.3 Cantabria Construction Direct corporate contributions 24.5 Cantabria Construction Compensation for dismissal 54.7 Cantabria Construction Vocational training expenditure 6.4 Cantabria Construction Transport expenditure 10.5 Cantabria Construction Corporate expenditure 7.9 Cantabria Construction Other expenditure 4.5 Cantabria Construction Subsidies 4.0 Cantabria Construction NET COST 3,086.9 Cantabria Services GROSS COST 3,320.1 Cantabria Services Wages and salaries 2,463.7 Cantabria Services Obligatory contributions to social security 682.7 Cantabria Services Voluntary contributions 20.9 Cantabria Services Direct corporate contributions 84.5 Cantabria Services Compensation for dismissal 40.5 Cantabria Services Vocational training expenditure 12.8 Cantabria Services Transport expenditure 1.5 Cantabria Services Corporate expenditure 7.9 Cantabria Services Other expenditure 5.5 Cantabria Services Subsidies 9.4 Cantabria Services NET COST 3,310.7 Castilla y León All activities GROSS COST 3,550.5 Castilla y León All activities Wages and salaries 2,628.7 Castilla y León All activities Obligatory contributions to social security 749.2 Castilla y León All activities Voluntary contributions 25.9 Castilla y León All activities Direct corporate contributions 45.6 Castilla y León All activities Compensation for dismissal 43.3 Castilla y León All activities Vocational training expenditure 27.0 Castilla y León All activities Transport expenditure 10.1 Castilla y León All activities Corporate expenditure 13.5 Castilla y León All activities Other expenditure 7.3 Castilla y León All activities Subsidies 12.3 Castilla y León All activities NET COST 3,538.3 Castilla y León Industry GROSS COST 4,120.7 Castilla y León Industry Wages and salaries 2,988.3 Castilla y León Industry Obligatory contributions to social security 909.4 Castilla y León Industry Voluntary contributions 26.5 Castilla y León Industry Direct corporate contributions 48.7 Castilla y León Industry Compensation for dismissal 52.2 Castilla y León Industry Vocational training expenditure 48.9 Castilla y León Industry Transport expenditure 20.0 Castilla y León Industry Corporate expenditure 17.4 Castilla y León Industry Other expenditure 9.3 Castilla y León Industry Subsidies 16.3 Castilla y León Industry NET COST 4,104.4 Castilla y León Construction GROSS COST 3,147.2 Castilla y León Construction Wages and salaries 2,403.0 Castilla y León Construction Obligatory contributions to social security 650.4 Castilla y León Construction Voluntary contributions 2.6 Castilla y León Construction Direct corporate contributions 22.6 Castilla y León Construction Compensation for dismissal 39.1 Castilla y León Construction Vocational training expenditure 8.2 Castilla y León Construction Transport expenditure 8.1 Castilla y León Construction Corporate expenditure 5.6 Castilla y León Construction Other expenditure 7.6 Castilla y León Construction Subsidies 3.4 Castilla y León Construction NET COST 3,143.8 Castilla y León Services GROSS COST 3,119.8 Castilla y León Services Wages and salaries 2,350.0 Castilla y León Services Obligatory contributions to social security 624.7 Castilla y León Services Voluntary contributions 31.0 Castilla y León Services Direct corporate contributions 48.3 Castilla y León Services Compensation for dismissal 36.1 Castilla y León Services Vocational training expenditure 11.2 Castilla y León Services Transport expenditure 1.3 Castilla y León Services Corporate expenditure 11.8 Castilla y León Services Other expenditure 5.4 Castilla y León Services Subsidies 10.7 Castilla y León Services NET COST 3,109.0 Castilla-La Mancha All activities GROSS COST 3,127.6 Castilla-La Mancha All activities Wages and salaries 2,304.9 Castilla-La Mancha All activities Obligatory contributions to social security 659.2 Castilla-La Mancha All activities Voluntary contributions 30.7 Castilla-La Mancha All activities Direct corporate contributions 37.2 Castilla-La Mancha All activities Compensation for dismissal 55.4 Castilla-La Mancha All activities Vocational training expenditure 11.9 Castilla-La Mancha All activities Transport expenditure 6.6 Castilla-La Mancha All activities Corporate expenditure 14.9 Castilla-La Mancha All activities Other expenditure 6.8 Castilla-La Mancha All activities Subsidies 9.8 Castilla-La Mancha All activities NET COST 3,117.9 Castilla-La Mancha Industry GROSS COST 3,287.9 Castilla-La Mancha Industry Wages and salaries 2,369.3 Castilla-La Mancha Industry Obligatory contributions to social security 707.5 Castilla-La Mancha Industry Voluntary contributions 25.6 Castilla-La Mancha Industry Direct corporate contributions 50.1 Castilla-La Mancha Industry Compensation for dismissal 89.2 Castilla-La Mancha Industry Vocational training expenditure 15.0 Castilla-La Mancha Industry Transport expenditure 10.6 Castilla-La Mancha Industry Corporate expenditure 14.0 Castilla-La Mancha Industry Other expenditure 6.6 Castilla-La Mancha Industry Subsidies 12.1 Castilla-La Mancha Industry NET COST 3,275.8 Castilla-La Mancha Construction GROSS COST 2,804.2 Castilla-La Mancha Construction Wages and salaries 2,089.9 Castilla-La Mancha Construction Obligatory contributions to social security 630.3 Castilla-La Mancha Construction Voluntary contributions 1.2 Castilla-La Mancha Construction Direct corporate contributions 9.9 Castilla-La Mancha Construction Compensation for dismissal 36.2 Castilla-La Mancha Construction Vocational training expenditure 0.4 Castilla-La Mancha Construction Transport expenditure 8.1 Castilla-La Mancha Construction Corporate expenditure 17.6 Castilla-La Mancha Construction Other expenditure 10.6 Castilla-La Mancha Construction Subsidies 5.2 Castilla-La Mancha Construction NET COST 2,799.0 Castilla-La Mancha Services GROSS COST 3,065.9 Castilla-La Mancha Services Wages and salaries 2,309.3 Castilla-La Mancha Services Obligatory contributions to social security 616.9 Castilla-La Mancha Services Voluntary contributions 46.5 Castilla-La Mancha Services Direct corporate contributions 32.7 Castilla-La Mancha Services Compensation for dismissal 25.5 Castilla-La Mancha Services Vocational training expenditure 12.5 Castilla-La Mancha Services Transport expenditure 1.7 Castilla-La Mancha Services Corporate expenditure 15.0 Castilla-La Mancha Services Other expenditure 5.8 Castilla-La Mancha Services Subsidies 8.9 Castilla-La Mancha Services NET COST 3,057.0 Cataluña All activities GROSS COST 4,060.1 Cataluña All activities Wages and salaries 3,037.0 Cataluña All activities Obligatory contributions to social security 803.4 Cataluña All activities Voluntary contributions 20.0 Cataluña All activities Direct corporate contributions 65.6 Cataluña All activities Compensation for dismissal 89.1 Cataluña All activities Vocational training expenditure 17.2 Cataluña All activities Transport expenditure 6.0 Cataluña All activities Corporate expenditure 14.8 Cataluña All activities Other expenditure 7.0 Cataluña All activities Subsidies 13.5 Cataluña All activities NET COST 4,046.6 Cataluña Industry GROSS COST 4,470.0 Cataluña Industry Wages and salaries 3,323.8 Cataluña Industry Obligatory contributions to social security 902.7 Cataluña Industry Voluntary contributions 20.2 Cataluña Industry Direct corporate contributions 57.8 Cataluña Industry Compensation for dismissal 108.2 Cataluña Industry Vocational training expenditure 21.0 Cataluña Industry Transport expenditure 9.9 Cataluña Industry Corporate expenditure 18.4 Cataluña Industry Other expenditure 7.9 Cataluña Industry Subsidies 16.3 Cataluña Industry NET COST 4,453.7 Cataluña Construction GROSS COST 3,805.3 Cataluña Construction Wages and salaries 2,850.0 Cataluña Construction Obligatory contributions to social security 837.0 Cataluña Construction Voluntary contributions 2.8 Cataluña Construction Direct corporate contributions 23.8 Cataluña Construction Compensation for dismissal 71.8 Cataluña Construction Vocational training expenditure 4.6 Cataluña Construction Transport expenditure 5.0 Cataluña Construction Corporate expenditure 4.9 Cataluña Construction Other expenditure 5.3 Cataluña Construction Subsidies 8.4 Cataluña Construction NET COST 3,796.9 Cataluña Services GROSS COST 3,704.5 Cataluña Services Wages and salaries 2,789.3 Cataluña Services Obligatory contributions to social security 704.0 Cataluña Services Voluntary contributions 22.3 Cataluña Services Direct corporate contributions 78.9 Cataluña Services Compensation for dismissal 73.2 Cataluña Services Vocational training expenditure 15.2 Cataluña Services Transport expenditure 2.5 Cataluña Services Corporate expenditure 12.7 Cataluña Services Other expenditure 6.3 Cataluña Services Subsidies 11.6 Cataluña Services NET COST 3,692.9 Comunidad Valenciana All activities GROSS COST 3,283.3 Comunidad Valenciana All activities Wages and salaries 2,444.8 Comunidad Valenciana All activities Obligatory contributions to social security 685.4 Comunidad Valenciana All activities Voluntary contributions 25.1 Comunidad Valenciana All activities Direct corporate contributions 36.0 Comunidad Valenciana All activities Compensation for dismissal 58.3 Comunidad Valenciana All activities Vocational training expenditure 12.9 Comunidad Valenciana All activities Transport expenditure 4.7 Comunidad Valenciana All activities Corporate expenditure 10.3 Comunidad Valenciana All activities Other expenditure 5.9 Comunidad Valenciana All activities Subsidies 14.1 Comunidad Valenciana All activities NET COST 3,269.2 Comunidad Valenciana Industry GROSS COST 3,410.2 Comunidad Valenciana Industry Wages and salaries 2,524.1 Comunidad Valenciana Industry Obligatory contributions to social security 736.7 Comunidad Valenciana Industry Voluntary contributions 19.6 Comunidad Valenciana Industry Direct corporate contributions 36.0 Comunidad Valenciana Industry Compensation for dismissal 55.4 Comunidad Valenciana Industry Vocational training expenditure 13.2 Comunidad Valenciana Industry Transport expenditure 7.5 Comunidad Valenciana Industry Corporate expenditure 11.4 Comunidad Valenciana Industry Other expenditure 6.4 Comunidad Valenciana Industry Subsidies 15.4 Comunidad Valenciana Industry NET COST 3,394.8 Comunidad Valenciana Construction GROSS COST 3,066.0 Comunidad Valenciana Construction Wages and salaries 2,304.6 Comunidad Valenciana Construction Obligatory contributions to social security 678.5 Comunidad Valenciana Construction Voluntary contributions 3.5 Comunidad Valenciana Construction Direct corporate contributions 14.1 Comunidad Valenciana Construction Compensation for dismissal 44.1 Comunidad Valenciana Construction Vocational training expenditure 3.7 Comunidad Valenciana Construction Transport expenditure 8.6 Comunidad Valenciana Construction Corporate expenditure 3.2 Comunidad Valenciana Construction Other expenditure 5.8 Comunidad Valenciana Construction Subsidies 5.9 Comunidad Valenciana Construction NET COST 3,060.1 Comunidad Valenciana Services GROSS COST 3,212.1 Comunidad Valenciana Services Wages and salaries 2,401.2 Comunidad Valenciana Services Obligatory contributions to social security 641.0 Comunidad Valenciana Services Voluntary contributions 34.3 Comunidad Valenciana Services Direct corporate contributions 40.2 Comunidad Valenciana Services Compensation for dismissal 63.5 Comunidad Valenciana Services Vocational training expenditure 14.5 Comunidad Valenciana Services Transport expenditure 1.4 Comunidad Valenciana Services Corporate expenditure 10.7 Comunidad Valenciana Services Other expenditure 5.4 Comunidad Valenciana Services Subsidies 14.6 Comunidad Valenciana Services NET COST 3,197.5 Extremadura All activities GROSS COST 3,033.2 Extremadura All activities Wages and salaries 2,260.3 Extremadura All activities Obligatory contributions to social security 636.9 Extremadura All activities Voluntary contributions 41.2 Extremadura All activities Direct corporate contributions 35.4 Extremadura All activities Compensation for dismissal 33.1 Extremadura All activities Vocational training expenditure 9.2 Extremadura All activities Transport expenditure 4.2 Extremadura All activities Corporate expenditure 9.1 Extremadura All activities Other expenditure 3.8 Extremadura All activities Subsidies 15.3 Extremadura All activities NET COST 3,017.9 Extremadura Industry GROSS COST 3,174.4 Extremadura Industry Wages and salaries 2,340.6 Extremadura Industry Obligatory contributions to social security 703.7 Extremadura Industry Voluntary contributions 25.9 Extremadura Industry Direct corporate contributions 44.8 Extremadura Industry Compensation for dismissal 28.9 Extremadura Industry Vocational training expenditure 8.0 Extremadura Industry Transport expenditure 7.0 Extremadura Industry Corporate expenditure 8.2 Extremadura Industry Other expenditure 7.2 Extremadura Industry Subsidies 26.5 Extremadura Industry NET COST 3,147.9 Extremadura Construction GROSS COST 2,825.1 Extremadura Construction Wages and salaries 2,061.9 Extremadura Construction Obligatory contributions to social security 648.0 Extremadura Construction Voluntary contributions 1.5 Extremadura Construction Direct corporate contributions 16.0 Extremadura Construction Compensation for dismissal 66.8 Extremadura Construction Vocational training expenditure 1.5 Extremadura Construction Transport expenditure 13.2 Extremadura Construction Corporate expenditure 14.7 Extremadura Construction Other expenditure 1.5 Extremadura Construction Subsidies 1.9 Extremadura Construction NET COST 2,823.2 Extremadura Services GROSS COST 3,030.6 Extremadura Services Wages and salaries 2,281.5 Extremadura Services Obligatory contributions to social security 604.7 Extremadura Services Voluntary contributions 59.1 Extremadura Services Direct corporate contributions 36.9 Extremadura Services Compensation for dismissal 25.3 Extremadura Services Vocational training expenditure 11.9 Extremadura Services Transport expenditure 0.5 Extremadura Services Corporate expenditure 7.9 Extremadura Services Other expenditure 2.9 Extremadura Services Subsidies 14.2 Extremadura Services NET COST 3,016.4 Galicia All activities GROSS COST 3,286.7 Galicia All activities Wages and salaries 2,419.9 Galicia All activities Obligatory contributions to social security 685.2 Galicia All activities Voluntary contributions 24.3 Galicia All activities Direct corporate contributions 62.9 Galicia All activities Compensation for dismissal 47.6 Galicia All activities Vocational training expenditure 13.1 Galicia All activities Transport expenditure 7.1 Galicia All activities Corporate expenditure 19.8 Galicia All activities Other expenditure 6.9 Galicia All activities Subsidies 11.3 Galicia All activities NET COST 3,275.4 Galicia Industry GROSS COST 3,665.7 Galicia Industry Wages and salaries 2,671.9 Galicia Industry Obligatory contributions to social security 780.4 Galicia Industry Voluntary contributions 18.3 Galicia Industry Direct corporate contributions 86.2 Galicia Industry Compensation for dismissal 48.8 Galicia Industry Vocational training expenditure 18.4 Galicia Industry Transport expenditure 10.5 Galicia Industry Corporate expenditure 21.4 Galicia Industry Other expenditure 9.6 Galicia Industry Subsidies 12.6 Galicia Industry NET COST 3,653.1 Galicia Construction GROSS COST 2,717.9 Galicia Construction Wages and salaries 2,013.9 Galicia Construction Obligatory contributions to social security 593.0 Galicia Construction Voluntary contributions 1.3 Galicia Construction Direct corporate contributions 13.2 Galicia Construction Compensation for dismissal 40.7 Galicia Construction Vocational training expenditure 5.5 Galicia Construction Transport expenditure 13.0 Galicia Construction Corporate expenditure 32.7 Galicia Construction Other expenditure 4.6 Galicia Construction Subsidies 6.6 Galicia Construction NET COST 2,711.3 Galicia Services GROSS COST 3,120.6 Galicia Services Wages and salaries 2,317.8 Galicia Services Obligatory contributions to social security 628.1 Galicia Services Voluntary contributions 36.6 Galicia Services Direct corporate contributions 57.1 Galicia Services Compensation for dismissal 48.6 Galicia Services Vocational training expenditure 10.6 Galicia Services Transport expenditure 2.2 Galicia Services Corporate expenditure 14.5 Galicia Services Other expenditure 5.2 Galicia Services Subsidies 11.6 Galicia Services NET COST 3,109.0 Madrid (Comunidad de) All activities GROSS COST 4,561.0 Madrid (Comunidad de) All activities Wages and salaries 3,393.0 Madrid (Comunidad de) All activities Obligatory contributions to social security 823.5 Madrid (Comunidad de) All activities Voluntary contributions 49.0 Madrid (Comunidad de) All activities Direct corporate contributions 65.1 Madrid (Comunidad de) All activities Compensation for dismissal 165.1 Madrid (Comunidad de) All activities Vocational training expenditure 24.0 Madrid (Comunidad de) All activities Transport expenditure 9.0 Madrid (Comunidad de) All activities Corporate expenditure 25.0 Madrid (Comunidad de) All activities Other expenditure 7.4 Madrid (Comunidad de) All activities Subsidies 14.9 Madrid (Comunidad de) All activities NET COST 4,546.1 Madrid (Comunidad de) Industry GROSS COST 5,266.9 Madrid (Comunidad de) Industry Wages and salaries 3,835.2 Madrid (Comunidad de) Industry Obligatory contributions to social security 934.1 Madrid (Comunidad de) Industry Voluntary contributions 59.1 Madrid (Comunidad de) Industry Direct corporate contributions 77.8 Madrid (Comunidad de) Industry Compensation for dismissal 267.1 Madrid (Comunidad de) Industry Vocational training expenditure 30.5 Madrid (Comunidad de) Industry Transport expenditure 16.2 Madrid (Comunidad de) Industry Corporate expenditure 38.9 Madrid (Comunidad de) Industry Other expenditure 8.1 Madrid (Comunidad de) Industry Subsidies 17.6 Madrid (Comunidad de) Industry NET COST 5,249.2 Madrid (Comunidad de) Construction GROSS COST 3,915.5 Madrid (Comunidad de) Construction Wages and salaries 3,011.5 Madrid (Comunidad de) Construction Obligatory contributions to social security 741.4 Madrid (Comunidad de) Construction Voluntary contributions 8.1 Madrid (Comunidad de) Construction Direct corporate contributions 27.6 Madrid (Comunidad de) Construction Compensation for dismissal 88.9 Madrid (Comunidad de) Construction Vocational training expenditure 7.3 Madrid (Comunidad de) Construction Transport expenditure 14.4 Madrid (Comunidad de) Construction Corporate expenditure 12.3 Madrid (Comunidad de) Construction Other expenditure 4.1 Madrid (Comunidad de) Construction Subsidies 9.2 Madrid (Comunidad de) Construction NET COST 3,906.3 Madrid (Comunidad de) Services GROSS COST 4,398.9 Madrid (Comunidad de) Services Wages and salaries 3,287.7 Madrid (Comunidad de) Services Obligatory contributions to social security 794.9 Madrid (Comunidad de) Services Voluntary contributions 51.9 Madrid (Comunidad de) Services Direct corporate contributions 66.4 Madrid (Comunidad de) Services Compensation for dismissal 138.8 Madrid (Comunidad de) Services Vocational training expenditure 24.3 Madrid (Comunidad de) Services Transport expenditure 5.3 Madrid (Comunidad de) Services Corporate expenditure 21.8 Madrid (Comunidad de) Services Other expenditure 7.7 Madrid (Comunidad de) Services Subsidies 14.8 Madrid (Comunidad de) Services NET COST 4,384.1 Murcia (Región de) All activities GROSS COST 2,680.9 Murcia (Región de) All activities Wages and salaries 2,002.4 Murcia (Región de) All activities Obligatory contributions to social security 562.7 Murcia (Región de) All activities Voluntary contributions 19.1 Murcia (Región de) All activities Direct corporate contributions 31.8 Murcia (Región de) All activities Compensation for dismissal 38.7 Murcia (Región de) All activities Vocational training expenditure 6.9 Murcia (Región de) All activities Transport expenditure 6.6 Murcia (Región de) All activities Corporate expenditure 7.2 Murcia (Región de) All activities Other expenditure 5.4 Murcia (Región de) All activities Subsidies 10.9 Murcia (Región de) All activities NET COST 2,670.0 Murcia (Región de) Industry GROSS COST 2,997.3 Murcia (Región de) Industry Wages and salaries 2,195.2 Murcia (Región de) Industry Obligatory contributions to social security 657.9 Murcia (Región de) Industry Voluntary contributions 23.3 Murcia (Región de) Industry Direct corporate contributions 38.2 Murcia (Región de) Industry Compensation for dismissal 59.1 Murcia (Región de) Industry Vocational training expenditure 8.3 Murcia (Región de) Industry Transport expenditure 3.1 Murcia (Región de) Industry Corporate expenditure 7.4 Murcia (Región de) Industry Other expenditure 4.8 Murcia (Región de) Industry Subsidies 16.2 Murcia (Región de) Industry NET COST 2,981.1 Murcia (Región de) Construction GROSS COST 2,784.1 Murcia (Región de) Construction Wages and salaries 2,054.7 Murcia (Región de) Construction Obligatory contributions to social security 587.8 Murcia (Región de) Construction Voluntary contributions 5.4 Murcia (Región de) Construction Direct corporate contributions 29.0 Murcia (Región de) Construction Compensation for dismissal 36.1 Murcia (Región de) Construction Vocational training expenditure 2.6 Murcia (Región de) Construction Transport expenditure 46.8 Murcia (Región de) Construction Corporate expenditure 6.7 Murcia (Región de) Construction Other expenditure 15.0 Murcia (Región de) Construction Subsidies 7.3 Murcia (Región de) Construction NET COST 2,776.7 Murcia (Región de) Services GROSS COST 2,456.1 Murcia (Región de) Services Wages and salaries 1,867.3 Murcia (Región de) Services Obligatory contributions to social security 496.1 Murcia (Región de) Services Voluntary contributions 18.7 Murcia (Región de) Services Direct corporate contributions 28.1 Murcia (Región de) Services Compensation for dismissal 25.8 Murcia (Región de) Services Vocational training expenditure 6.8 Murcia (Región de) Services Transport expenditure 2.1 Murcia (Región de) Services Corporate expenditure 7.1 Murcia (Región de) Services Other expenditure 4.1 Murcia (Región de) Services Subsidies 8.0 Murcia (Región de) Services NET COST 2,448.0 Navarra (Comunidad Foral de) All activities GROSS COST 3,863.1 Navarra (Comunidad Foral de) All activities Wages and salaries 2,829.8 Navarra (Comunidad Foral de) All activities Obligatory contributions to social security 851.2 Navarra (Comunidad Foral de) All activities Voluntary contributions 25.4 Navarra (Comunidad Foral de) All activities Direct corporate contributions 57.6 Navarra (Comunidad Foral de) All activities Compensation for dismissal 48.7 Navarra (Comunidad Foral de) All activities Vocational training expenditure 18.4 Navarra (Comunidad Foral de) All activities Transport expenditure 10.3 Navarra (Comunidad Foral de) All activities Corporate expenditure 11.3 Navarra (Comunidad Foral de) All activities Other expenditure 10.6 Navarra (Comunidad Foral de) All activities Subsidies 25.8 Navarra (Comunidad Foral de) All activities NET COST 3,837.3 Navarra (Comunidad Foral de) Industry GROSS COST 3,986.8 Navarra (Comunidad Foral de) Industry Wages and salaries 2,922.2 Navarra (Comunidad Foral de) Industry Obligatory contributions to social security 895.1 Navarra (Comunidad Foral de) Industry Voluntary contributions 14.4 Navarra (Comunidad Foral de) Industry Direct corporate contributions 49.2 Navarra (Comunidad Foral de) Industry Compensation for dismissal 45.1 Navarra (Comunidad Foral de) Industry Vocational training expenditure 20.0 Navarra (Comunidad Foral de) Industry Transport expenditure 14.9 Navarra (Comunidad Foral de) Industry Corporate expenditure 11.7 Navarra (Comunidad Foral de) Industry Other expenditure 14.2 Navarra (Comunidad Foral de) Industry Subsidies 28.4 Navarra (Comunidad Foral de) Industry NET COST 3,958.4 Navarra (Comunidad Foral de) Construction GROSS COST 3,613.8 Navarra (Comunidad Foral de) Construction Wages and salaries 2,636.1 Navarra (Comunidad Foral de) Construction Obligatory contributions to social security 843.9 Navarra (Comunidad Foral de) Construction Voluntary contributions 4.6 Navarra (Comunidad Foral de) Construction Direct corporate contributions 36.5 Navarra (Comunidad Foral de) Construction Compensation for dismissal 71.9 Navarra (Comunidad Foral de) Construction Vocational training expenditure 2.7 Navarra (Comunidad Foral de) Construction Transport expenditure 8.1 Navarra (Comunidad Foral de) Construction Corporate expenditure 5.4 Navarra (Comunidad Foral de) Construction Other expenditure 4.6 Navarra (Comunidad Foral de) Construction Subsidies 8.7 Navarra (Comunidad Foral de) Construction NET COST 3,605.1 Navarra (Comunidad Foral de) Services GROSS COST 3,672.0 Navarra (Comunidad Foral de) Services Wages and salaries 2,688.8 Navarra (Comunidad Foral de) Services Obligatory contributions to social security 762.6 Navarra (Comunidad Foral de) Services Voluntary contributions 53.4 Navarra (Comunidad Foral de) Services Direct corporate contributions 80.2 Navarra (Comunidad Foral de) Services Compensation for dismissal 50.0 Navarra (Comunidad Foral de) Services Vocational training expenditure 19.1 Navarra (Comunidad Foral de) Services Transport expenditure 1.3 Navarra (Comunidad Foral de) Services Corporate expenditure 11.8 Navarra (Comunidad Foral de) Services Other expenditure 4.8 Navarra (Comunidad Foral de) Services Subsidies 24.9 Navarra (Comunidad Foral de) Services NET COST 3,647.2 País Vasco All activities GROSS COST 4,444.9 País Vasco All activities Wages and salaries 3,281.9 País Vasco All activities Obligatory contributions to social security 920.5 País Vasco All activities Voluntary contributions 37.5 País Vasco All activities Direct corporate contributions 75.6 País Vasco All activities Compensation for dismissal 70.5 País Vasco All activities Vocational training expenditure 24.2 País Vasco All activities Transport expenditure 8.5 País Vasco All activities Corporate expenditure 18.3 País Vasco All activities Other expenditure 7.8 País Vasco All activities Subsidies 21.1 País Vasco All activities NET COST 4,423.8 País Vasco Industry GROSS COST 4,732.5 País Vasco Industry Wages and salaries 3,441.3 País Vasco Industry Obligatory contributions to social security 1,007.7 País Vasco Industry Voluntary contributions 43.0 País Vasco Industry Direct corporate contributions 88.5 País Vasco Industry Compensation for dismissal 81.6 País Vasco Industry Vocational training expenditure 31.2 País Vasco Industry Transport expenditure 9.4 País Vasco Industry Corporate expenditure 20.4 País Vasco Industry Other expenditure 9.4 País Vasco Industry Subsidies 20.1 País Vasco Industry NET COST 4,712.4 País Vasco Construction GROSS COST 3,978.2 País Vasco Construction Wages and salaries 2,971.3 País Vasco Construction Obligatory contributions to social security 858.8 País Vasco Construction Voluntary contributions 6.5 País Vasco Construction Direct corporate contributions 30.1 País Vasco Construction Compensation for dismissal 67.3 País Vasco Construction Vocational training expenditure 6.3 País Vasco Construction Transport expenditure 25.5 País Vasco Construction Corporate expenditure 9.9 País Vasco Construction Other expenditure 2.6 País Vasco Construction Subsidies 8.2 País Vasco Construction NET COST 3,970.0 País Vasco Services GROSS COST 4,146.4 País Vasco Services Wages and salaries 3,127.2 País Vasco Services Obligatory contributions to social security 813.7 País Vasco Services Voluntary contributions 36.3 País Vasco Services Direct corporate contributions 67.4 País Vasco Services Compensation for dismissal 55.9 País Vasco Services Vocational training expenditure 18.3 País Vasco Services Transport expenditure 3.9 País Vasco Services Corporate expenditure 17.2 País Vasco Services Other expenditure 6.7 País Vasco Services Subsidies 25.2 País Vasco Services NET COST 4,121.2 Rioja (La) All activities GROSS COST 3,387.8 Rioja (La) All activities Wages and salaries 2,518.8 Rioja (La) All activities Obligatory contributions to social security 742.5 Rioja (La) All activities Voluntary contributions 34.9 Rioja (La) All activities Direct corporate contributions 27.6 Rioja (La) All activities Compensation for dismissal 28.6 Rioja (La) All activities Vocational training expenditure 13.0 Rioja (La) All activities Transport expenditure 7.5 Rioja (La) All activities Corporate expenditure 9.9 Rioja (La) All activities Other expenditure 4.9 Rioja (La) All activities Subsidies 15.3 Rioja (La) All activities NET COST 3,372.5 Rioja (La) Industry GROSS COST 3,416.1 Rioja (La) Industry Wages and salaries 2,549.1 Rioja (La) Industry Obligatory contributions to social security 765.5 Rioja (La) Industry Voluntary contributions 16.8 Rioja (La) Industry Direct corporate contributions 18.0 Rioja (La) Industry Compensation for dismissal 26.4 Rioja (La) Industry Vocational training expenditure 13.6 Rioja (La) Industry Transport expenditure 11.7 Rioja (La) Industry Corporate expenditure 9.3 Rioja (La) Industry Other expenditure 5.7 Rioja (La) Industry Subsidies 19.8 Rioja (La) Industry NET COST 3,396.3 Rioja (La) Construction GROSS COST 3,538.0 Rioja (La) Construction Wages and salaries 2,642.5 Rioja (La) Construction Obligatory contributions to social security 805.0 Rioja (La) Construction Voluntary contributions 3.0 Rioja (La) Construction Direct corporate contributions 15.4 Rioja (La) Construction Compensation for dismissal 48.9 Rioja (La) Construction Vocational training expenditure 4.5 Rioja (La) Construction Transport expenditure 4.5 Rioja (La) Construction Corporate expenditure 6.7 Rioja (La) Construction Other expenditure 7.5 Rioja (La) Construction Subsidies 4.3 Rioja (La) Construction NET COST 3,533.7 Rioja (La) Services GROSS COST 3,297.1 Rioja (La) Services Wages and salaries 2,431.0 Rioja (La) Services Obligatory contributions to social security 683.8 Rioja (La) Services Voluntary contributions 76.9 Rioja (La) Services Direct corporate contributions 48.9 Rioja (La) Services Compensation for dismissal 27.5 Rioja (La) Services Vocational training expenditure 13.9 Rioja (La) Services Transport expenditure 0.3 Rioja (La) Services Corporate expenditure 11.9 Rioja (La) Services Other expenditure 2.8 Rioja (La) Services Subsidies 9.6 Rioja (La) Services NET COST 3,287.6 Ceuta and Melilla All activities GROSS COST 3,424.8 Ceuta and Melilla All activities Wages and salaries 2,586.9 Ceuta and Melilla All activities Obligatory contributions to social security 698.5 Ceuta and Melilla All activities Voluntary contributions 18.0 Ceuta and Melilla All activities Direct corporate contributions 49.5 Ceuta and Melilla All activities Compensation for dismissal 52.1 Ceuta and Melilla All activities Vocational training expenditure 5.7 Ceuta and Melilla All activities Transport expenditure 1.9 Ceuta and Melilla All activities Corporate expenditure 8.7 Ceuta and Melilla All activities Other expenditure 3.5 Ceuta and Melilla All activities Subsidies 7.5 Ceuta and Melilla All activities NET COST 3,417.3 Ceuta and Melilla Industry GROSS COST 4,515.6 Ceuta and Melilla Industry Wages and salaries 3,390.7 Ceuta and Melilla Industry Obligatory contributions to social security 957.8 Ceuta and Melilla Industry Voluntary contributions 25.6 Ceuta and Melilla Industry Direct corporate contributions 113.0 Ceuta and Melilla Industry Compensation for dismissal 12.3 Ceuta and Melilla Industry Vocational training expenditure 9.5 Ceuta and Melilla Industry Transport expenditure 0.4 Ceuta and Melilla Industry Corporate expenditure 0.2 Ceuta and Melilla Industry Other expenditure 6.1 Ceuta and Melilla Industry Subsidies 23.1 Ceuta and Melilla Industry NET COST 4,492.5 Ceuta and Melilla Construction GROSS COST 3,411.6 Ceuta and Melilla Construction Wages and salaries 2,636.3 Ceuta and Melilla Construction Obligatory contributions to social security 692.2 Ceuta and Melilla Construction Voluntary contributions 3.4 Ceuta and Melilla Construction Direct corporate contributions 27.4 Ceuta and Melilla Construction Compensation for dismissal 42.9 Ceuta and Melilla Construction Vocational training expenditure 2.1 Ceuta and Melilla Construction Transport expenditure 4.3 Ceuta and Melilla Construction Corporate expenditure 0.8 Ceuta and Melilla Construction Other expenditure 2.3 Ceuta and Melilla Construction Subsidies 2.5 Ceuta and Melilla Construction NET COST 3,409.1 Ceuta and Melilla Services GROSS COST 3,267.7 Ceuta and Melilla Services Wages and salaries 2,448.2 Ceuta and Melilla Services Obligatory contributions to social security 662.4 Ceuta and Melilla Services Voluntary contributions 22.5 Ceuta and Melilla Services Direct corporate contributions 48.6 Ceuta and Melilla Services Compensation for dismissal 61.6 Ceuta and Melilla Services Vocational training expenditure 6.5 Ceuta and Melilla Services Transport expenditure 1.3 Ceuta and Melilla Services Corporate expenditure 13.0 Ceuta and Melilla Services Other expenditure 3.6 Ceuta and Melilla Services Subsidies 7.1 Ceuta and Melilla Services NET COST 3,260.6