Press Release: Annual Labour Cost Survey (ALCS). Year 2024.

Main results

The total cost per worker in 2024 was 37,525.40 euros in gross terms, 3.9% more than the previous year. The net cost increased by 3.9%, reaching 37,308.93 euros.
The annual gross salary per worker was 27,558.68 euros, 3.8% more than in 2023.
The non-salary cost per worker increased by 4.4% compared to 2023, reaching 9,750.25 euros.
95.5% of workplaces - accounting for 86.7% of workers - regulated labour relations through collective agreements. 3.9% of employees with agreements had their working conditions modified during 2024.

More information

Annex of tables (includes information from the Autonomous Communities)
Detailed results

The labour cost per worker in gross terms was 37,525.40 euros in 2024, 3.9% more than the previous year, according to the Annual Labour Cost Survey, which complete the results obtained from the Quarterly Labour Cost Survey.

After subtracting the grants and deductions received from the Public Administrations, a net cost of 37,308.93 euros is obtained, representing an annual increase of 3.9%.

The annual gross salary was 27,558.68 euros, 3.8% more than in 2023. This figure represented 73.4% of the labour cost.

Net cost. Year 2024

¹Excludes travel allowances and expenses.
³Subsidies and deductions deduced.

Components of the annual gross cost. Year 2024

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¹Excludes travel allowances and expenses.
²End of contract payouts, compensatory payments, small tools, work clothes, personnel selection, etc.

The non-salary cost per worker increased by 4.4% compared to 2023, reaching 9,750.25 euros. Mandatory Social Security contributions were the most significant expense, amounting to 9,000.03 euros per worker, 24.0% of the labour cost.

Wages and salaries, and Social Security contributions together accounted for 97.4% of the gross cost.

Labour cost by activity sector

The labour cost per worker ranged from 23,138.9 euros annual gross per worker in Accommodation, to 82,147.9 euros in Electricity, gas, steam, and air conditioning supply.

The largest increases in labour costs over the previous year were in Arts, Entertainment and Recreation (6.2%) and Professional, Scientific and Technical Activities (6.0%).

In contrast, labour costs fell by 1.1% in Supplies of electrical energy, gas, steam and air conditioning.

Gross labour cost. Annual variation rate. Year 2024

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Gross labour cost. Annual and total rate of change by cost components. Year 2024

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      "25561.0",
      "26478.5",
      "34270.1",
      "29026.4",
      "24456.4",
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      "39875.9",
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      "31251.7",
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      "16777.3",
      "42112.8",
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      "15466.1",
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      "9798.4",
      "10552.7",
      "9085.4",
      "5839.7",
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      "6725.4",
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      "10123.2",
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      "707.4",
      "958.2",
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      "904.6",
      "958.9",
      "897.1",
      "966.7",
      "3130.4",
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      "1253.7",
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The economic sectors with the highest wages and salaries in 2024 were found in Electricity, gas, steam, and air conditioning supply (with 62,105.02 euros) and Financial and insurance activities (with 54,169.76 euros). These two activities also generated the highest social benefits.

Meanwhile, Artistic, recreational, and entertainment activities and Information and communication had the highest subsidies and deductions, with 805.49 and 481.06 euros, respectively.

Higher and lower costs per economic section. Year 2024

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Labour cost by Autonomous Community

The highest labour costs in 2024 were recorded in Comunidad de Madrid (44,458.06 euros), País Vasco (42,434.54), and Comunidad Foral de Navarra (40,459.12).

Conversely, the lowest labour costs were found in Extremadura (30,542.37 euros), Canarias (31,077.73) and Andalucía (32,664.18).

Net labour cost. Annual variation. Year 2024

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      "3.9",
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Total net cost per employee. Year 2024

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Regulation of labour relations

Most centres (95.5% corresponding to 86.7% of workers) were regulated by collective agreements in 2024. The area with the highest proportion was below the state level (autonomous, provincial sectoral agreements, etc.).

Establishments and workers according to the form of regulation of labour relations. Year 2024

Percentage

Of the total workers with an agreement, 3.9% saw their working conditions change compared to what was established in the reference collective agreement.

Centres and employees depending on whether or not they have modified the terms of their collective agreement. Year 2024

Percentage

By components, the higher labour cost was found in centres regulated by means other than the collective agreement.

Cost components by form of regulation of labour relations. Year 2024

Euros

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 "5.96",
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 "231.69",
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¹Excludes travel allowances and expenses.
²End of contract payouts, compensatory payments, small tools, work clothes, personnel selection, etc.
³Subsidies and deductions deduced.

Revisions and data updates

The data published today are final. All results of this operation are available on INEBase.

Methodological note

The Annual Labour Cost Survey (ALCS) is an annual statistical operation whose purpose is to complete the quarterly results of the Quarterly Labour Cost Survey (ETCL), providing an annual perspective on these results.

The Annual Labour Cost Survey is prepared using a questionnaire attached to the Quarterly Labour Cost Survey (QLCS) from February to April of the year following the data reference year, with the aim of collecting those cost items that may not have been recorded monthly in payrolls due to their period of expiration being longer than a month.

Type of operation:: annual structural survey.
Population scope:: Social Security contribution accounts. General Scheme: Sections B to S of CNAE-09 and Special Scheme for Seafarers: Sea Transport (Division 50 of CNAE-09).
Geographical scope:: the entire national territory.
Reference period for the results:: the calendar year.
Sample size:: 28,500 establishments.
Sampling type:: stratified random with optimal allocation. Comprehensive survey for workplaces with more than 500 employees.
Collection method:: questionnaire filled in directly by the establishment.

More information on the methodology and the standardised methodological report.

INE statistics are produced in accordance with the Code of Good Practice for European Statistics. More information on Quality at INE and the Code of Best Practices.