Annual Labour Cost Survey Allowances and travel expenses By CNAE-09 division Unidades: € 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 Absolute value B_S Sections B to S 300,68 243,72 216,62 331,62 337,77 302,73 317,97 333,34 342,94 374,53 402,58 417,62 420,38 421,56 474,54 B MINING AND QUARRYNG 517,99 274,88 416,03 888,89 343,13 360,88 345,13 328,7 392,41 399,39 405,82 413,5 355,77 413,6 445,69 10 Manufacture of food products 164,41 103,49 119,1 174,83 173,75 191,5 187,34 165,73 177,26 180,11 197,3 256,95 248,19 257,1 266,22 11 Manufacture of beverages 576,52 568,14 390,88 810,66 771,06 479,93 562,96 540,79 526,21 516,42 572,51 710,05 744,9 696,65 669,4 12 Manufacture of tobacco products 1.306,64 487,12 304,59 733,79 444,46 1.410,23 1.489,02 1.540,46 1.174,62 1.035,12 1.421,37 1.738,04 1.078,21 726,32 923,84 13 Manufacture of textiles 211,56 130,6 133,94 268,09 290,01 193,27 212,03 202,29 157 581,38 418,01 269,4 251,2 269,73 294,82 14 Manufacture of wearing apparel 243,04 245,57 160,91 560,92 576,06 505,69 512,38 251,19 226,04 249,16 176,67 164,9 133,33 241,88 141,82 15 Manufacture of leather and related products 181,78 157,15 70,95 115,77 106,79 34,7 54,88 70,35 91,59 101,29 111,19 82,14 107,9 113,45 137,51 16 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials 113,29 108,82 118,65 205,27 284,39 151,69 180,03 175,96 219,83 260,22 319,83 285,24 281,89 229,74 239,39 17 Manufacture of paper and paper products 284,38 229,27 124,98 401,94 350,54 245,21 302 259,69 424,75 356,9 452,62 684,02 394,46 298,88 306,39 18 Printing and reproduction of recorded media 156,13 101,29 70,45 146,78 206,97 94,25 140,93 123,36 156,64 194,25 208,6 174,78 206,35 175,09 211,96 19 Manufacture of coke and refined petroleum products 815,88 209,03 245,71 970,3 205,89 563,01 294,57 310,36 219,86 188,56 290,35 251,5 210,1 393,44 366,17 20 Manufacture of chemicals and chemical products 649,27 413,42 345,06 865,73 876,43 625,96 655,1 648,09 679,42 786,1 930,78 990,28 888,14 778,65 923,52 21 Manufacture of basic pharmaceutical products and pharmaceutical preparations 525,16 423,45 391,93 857,56 728,26 712,86 1.068,81 1.019,23 1.093,15 1.079,21 1.561,5 1.617,63 1.617,57 1.400,68 1.903,13 22 Manufacture of rubber and plastic products 264,51 219,09 167,55 333,29 376,93 285,3 298,35 258,16 336,85 333,71 330,79 357,39 377,92 315,39 379,22 23 Manufacture of other non-metallic mineral products 395,93 304,5 217,46 599,04 546,12 406,72 430,35 444,17 615,15 554,6 491,84 472,26 491,2 511,45 463,61 24 Manufacture of basic metals 223,48 195,2 212,37 317,36 276,11 232,95 276,81 323,57 398,63 370,2 400,64 449,62 373,8 293,6 439,66 25 Manufacture of fabricated metal products, except machinery and equipment 286,48 313,8 285,12 324,93 373,44 350,58 295,6 381,83 359,48 424,73 634,1 608,87 586,6 715 869,85 26 Manufacture of computer, electronic and optical products 686,05 509,68 449,25 717,13 568,78 557,13 566,07 603,92 820,66 877,17 802,12 765,31 574,17 1.426,71 2.190,93 27 Manufacture of electrical equipment 681,21 408,58 389,36 893,41 1.177,78 931,02 917,11 916,04 1.034,63 1.074,08 861,56 627,54 630,8 646,2 785,99 28 Manufacture of machinery and equipment n.e.c. 910,9 602,52 606,17 888,53 754,81 677,98 677,71 852,03 849,03 917,9 1.181,11 1.099,36 691,7 677,91 964,54 29 Manufacture of motor vehicles, trailers and semi-trailers 233,91 196,36 157,92 365,93 387,91 275,43 255,38 303,21 303,34 336,02 363,51 337,6 330,57 311,34 324,3 30 Manufacture of other transport equipment 1.501,61 1.032,49 1.064,29 1.960,33 2.138,96 1.983,71 2.164,51 2.270,86 2.318,29 2.484,88 2.320,08 2.298,27 2.078,72 1.989,75 1.890,1 31 Manufacture of furniture 242,37 207,92 220,06 276,84 263,49 225,35 188,76 204,9 188,65 288,23 204,71 215,08 264,86 241,34 236,87 32 Other manufacturing 127,54 129,44 131,95 320,21 412,63 354,77 412,46 459,92 519,65 445,3 474,35 503,53 417,5 358,23 464,43 33 Repair and installation of machinery and equipment 724,32 741,78 779,41 984,08 845,48 747,42 725,69 676,01 1.033,49 1.051,4 985,84 897,22 908,37 1.011,03 1.027,42 35 Electricity, gas, steam and air conditioning supply 961,02 428,07 496,36 1.169,78 1.266,55 751,65 748,34 1.183,01 1.611,44 1.644,56 1.978,24 2.304,18 2.305,38 1.943,25 2.476 36 Water collection, treatment and supply 207,76 181,05 165,29 267,93 156,03 152,47 222,68 231,23 220,76 265,1 249,04 228,44 199,25 247,53 256,36 37 Sewerage 215,85 169,55 182,7 196,52 188,86 144,57 227,53 302,61 223,57 311,42 288,82 325,33 319,66 198,3 242,66 38 Waste collection, treatment and disposal activities; materials recovery 113,33 118,11 102,6 232,16 143,43 116,76 70,74 126,07 142,67 183,34 148,43 159,56 181,37 125,29 151,38 39 Remediation activities and other waste management services 384,72 371,28 405,59 373,78 692,02 368,82 289,4 235,32 176,58 457,31 407,73 437,1 580,86 598,09 607,75 41 Construction of buildings 392,89 335,04 305,93 378,72 369,27 321,57 361,81 428,73 476,99 504,17 544,49 488,81 460,36 536,64 528,39 42 Civil engineering 919,57 758,93 754,18 779,05 869,69 883,43 952,83 1.042,99 1.055,4 1.074,76 1.238,01 971,3 1.041,36 856,72 846,9 43 Specialised construction activities 728,28 653,33 505,08 563,88 622,3 579 650,51 820,7 853,75 856,89 867,25 974,55 945,21 985,82 1.058,44 45 Wholesale and retail trade and repair of motor vehicles and motorcycles 147,55 141,68 116,7 167,92 171,54 119,65 244,23 166,32 201,47 206,68 259,33 214,31 237,41 214,68 282,89 46 Wholesale trade, except of motor vehicles and motorcycles 495,65 430,17 298,76 548,84 583,07 576,88 569,7 604,33 518,69 701,12 966,7 881,85 993,75 884,65 976,41 47 Retail trade, except of motor vehicles and motorcycles 156,59 139,46 112,04 181,48 177,68 154,1 156,78 139,75 139,98 147,84 178,07 141,66 178,29 164,04 135,97 49 Land transport and transport via pipelines 2.382,14 2.091,29 1.872,22 1.807,96 1.891,15 1.845,02 1.923,22 1.854,45 1.869,81 1.813,11 1.609,49 1.772,11 1.674 1.670,94 1.849,37 50 Water transport 1.153 519,48 480,3 325,49 655,5 457,39 635,96 859,03 772,83 651,13 849,02 815,95 692,67 723,62 1.592,6 51 Air transport 4.329,97 2.749,39 1.927,83 4.366,19 4.270,28 3.916,14 3.875,56 3.468,42 3.411,46 4.429,3 3.628,67 3.450,47 2.862,41 3.058,53 3.467,2 52 Warehousing and support activities for transportation 512,11 394,73 283,91 530,67 510,85 343,72 371,37 386,85 363,67 353,49 328,88 361,07 450,78 453,62 479,13 53 Postal and courier activities 353,51 390,56 419,25 439,27 446,54 82,34 130,79 102,93 120,99 171,11 124,71 247,34 140,33 159,6 152,16 55 Accommodation 62,29 50,5 33,72 79,51 76,56 94,21 93,1 93,26 120,75 123,03 134,08 110,04 115,44 110,41 96,15 56 Food and beverage service activities 56,31 37,7 37,73 40,71 57,59 47,96 38,34 36,16 48,83 51,08 72,41 65,42 67,85 58,95 66,45 58 Publishing activities 255,89 175,33 192,04 496,97 674,2 692,08 686,16 733,07 902,69 696,67 722,61 785,88 550,32 656 895,91 59 Motion picture, video and television programme production, sound recording and music publishing activities 424,7 232,06 141,09 265,63 391,19 166,15 285,74 347,08 385,04 281,34 300,83 372,62 343,84 231,26 404,52 60 Programming and broadcasting activities 330,63 233,28 174,6 373,31 406,72 708,75 638,71 571,39 600,87 538,24 598,26 742,82 390,63 756,35 674,72 61 Telecommunications 305,63 234,42 271,54 526,79 517,99 494,18 589,67 475,99 555,33 457,26 490,83 646,29 676,61 695 725,41 62 Computer programming, consultancy and related activities 295,17 189,25 239,66 551,84 550,86 544,84 622,25 627,35 695,98 1.186,08 913,66 1.100,61 1.079,08 819,1 915,24 63 Information service activities 298,24 172,89 98 300,39 287,01 275,68 254,39 352,65 379,9 339,88 680,39 540,46 567,74 560,68 892,96 64 Financial service activities, except insurance and pension funding 630,59 367,26 353,37 748,95 767,74 443,77 431,37 414,13 412,89 432,64 413,7 463,79 492,14 420,32 576,77 65 Insurance, reinsurance and pension funding, except compulsory social security 443,11 340,44 298,61 651,43 668,68 628,22 589,78 585,35 687,57 703,91 718,64 698,49 638,43 656,61 743,56 66 Activities auxiliary to financial services and insurance activities 245,33 167,34 183,22 590,74 493,56 466,93 455,65 363,03 490,57 465 489,08 532,68 570,48 581,22 518,84 68 Real estate activities 131,21 136,95 97,34 182,94 139,98 105,39 127,33 151,98 183,04 211,93 160,81 388,31 363,52 295,81 255,68 69 Legal and accounting activities 180,79 111,62 175,12 521,89 376,19 349,13 348,84 431,16 380 424,44 415,51 420,49 452,16 485,67 479,93 70 Activities of head offices; management consultancy activities 537,44 275,39 399,57 684,67 675,58 793,74 776,25 954,48 810,05 717,89 787,61 537,65 705,06 772,31 933,59 71 Architectural and engineering activities; technical testing and analysis 770,21 557,05 612,23 1.029,33 1.081,61 1.295,81 1.428,42 1.310,01 1.498,3 1.430,28 1.522,95 1.589,48 1.347,07 1.352,68 1.501,24 72 Scientific research and development 553,32 285,59 294,05 873,82 791,84 677,74 692,53 503,39 469,05 521,29 568,29 520,8 496,69 540,77 643,79 73 Advertising and market research 346,03 163,51 123,38 253,47 440,07 475,19 406,99 379,4 337,83 402,17 349,56 424,97 369,42 380,4 470,96 74 Other professional, scientific and technical activities 434,36 385,8 334,81 572,21 532,1 519,85 538,13 649,42 587,63 576 544,86 563,89 544,66 461,78 491,23 75 Veterinary activities 45,77 58,79 100,47 77,89 80,81 70,06 102,07 107,02 125,54 155,37 189,2 187,58 200,81 289,3 301,33 77 Rental and leasing activities 425,41 332 275,61 357,91 437,13 285,02 345,44 476,41 523,03 431,14 454,57 487,94 397,48 391,41 400,31 78 Employment activities 26,96 18,21 15,95 54,32 42,28 58,79 35,57 65,23 45,36 87,89 98,35 108,21 81,14 72,03 105,71 79 Travel agency, tour operator and other reservation service and related activities 263,85 57,57 74,92 336,88 272,58 358,68 367,75 362,98 414,06 424,58 454,65 372,04 244,37 328,3 289,79 80 Security and investigation activities 150,05 251,53 212,53 141,88 215,81 217,65 289,24 333,82 255,42 287,74 209,93 226,95 256,94 245 258,52 81 Services to buildings and landscape activities 51,44 62,6 68,13 62,14 71,07 59,14 62,5 89,53 71,38 89,62 107,32 95,89 78,75 124,1 154,72 82 Office administrative, office support and other business support activities 175,72 133,28 129,44 233,91 269,28 145,25 136,4 381,83 284,59 244,82 331 416,38 348,69 218,36 384,17 84 Public administration and defence; compulsory social security 52,19 54,27 37,32 59,44 80,26 53,37 63,86 71,79 70,75 75,06 84,49 102,93 137,97 148,5 147,95 85 Education 65,8 34,61 32,55 102,61 103,04 115,08 87,21 101,05 127,68 142,7 139,99 122,58 150,13 116,39 136,24 86 Human health activities 43,76 40,55 35,83 51,5 51,99 42,05 53,57 54,12 45,84 57,48 62,06 62,86 73,9 77,86 58,26 87 Residential care activities 29,55 28,16 29,13 37,27 51,36 18,3 27,51 35,06 35,76 60,91 58,64 57,75 62,78 72,21 66,68 88 Social work activities without accommodation 72,38 69,68 67,28 90,17 95,44 52,85 57,39 65,83 91,98 88,42 74,56 133,53 143,18 112,87 149,69 90 Creative, arts and entertainment activities 204,68 133,74 157,31 241,83 252,14 276,87 227,78 257,72 433,77 494,08 555,97 677,14 764,87 452,41 472,35 91 Libraries, archives, museums and other cultural activities 81,35 101,28 58,95 132,56 121,33 90,99 155,69 137,23 104,72 186,63 223,49 194,31 184,96 216,19 218,91 92 Gambling and betting activities 103,39 78,6 71,76 129,75 141,12 120,5 154,41 158,43 175,56 248,57 273,17 202,25 215,76 138,79 129,22 93 Sports activities and amusement and recreation activities 158,46 76,4 72,5 131,69 101,8 67,24 92,26 90,29 83,6 152,51 208,84 152,86 130,35 140,64 177,8 94 Activities of membership organisations 147,87 129,94 107,47 238,06 275,74 351,91 189,46 172,18 240,71 286,85 259,62 314,75 320,22 273,4 263,35 95 Repair of computers and personal and household goods 194,43 153,77 129,45 306,78 316,15 265,69 298,26 286,8 373,01 339,82 410,5 382,04 301,03 332,22 315,19 96 Other personal service activities 118,62 62,42 55,98 69,66 93,15 57,83 124,06 144,69 83,39 119,32 160,93 167,92 219,11 244,11 178,66 Notas: Fuente: