Annual Labour Cost Survey Total labour costs components and its percentage structure. National results Labour costs and percentage structure about net total cost by year, establishment size, activity sectors and cost component. Units: euros and percentage Labour costs Percentage structure over gross total cost Gross total cost Wages and salaries Obligatory contributions Voluntary contributions Direct corporate contributions Compensation for dismissal Expenditure on vocational training Expenditure on transport Corporate expenses Remaining costs Subsidies and deductions Total net cost Gross total cost Wages and salaries Obligatory contributions Voluntary contributions Direct corporate contributions Compensation for dismissal Expenditure on vocational training Expenditure on transport Corporate expenses Remaining costs Subsidies and deductions Total net cost Total workers Sector total 2013 30,844.49 22,653.55 6,897.15 188.47 228.22 441.48 100.98 13.75 40.15 280.74 157.78 30,686.71 100.00 73.44 22.36 0.61 0.74 1.43 0.33 0.04 0.13 0.91 . . 2012 30,905.55 22,635.56 6,859.44 187.97 289.28 466.65 102.34 13.31 42.72 308.28 238.12 30,667.43 100.00 73.24 22.19 0.61 0.94 1.51 0.33 0.04 0.14 1.00 . . 2011 31,170.06 22,775.76 6,872.70 222.58 293.71 530.37 110.95 15.84 40.59 307.56 283.46 30,886.60 100.00 73.07 22.05 0.71 0.94 1.70 0.36 0.05 0.13 0.99 . . 2010 30,819.53 22,540.83 6,806.61 217.04 322.70 412.29 104.34 18.05 41.65 356.02 278.25 30,541.28 100.00 73.14 22.09 0.70 1.05 1.34 0.34 0.06 0.14 1.16 . . 2009 30,670.05 22,329.33 6,785.25 221.31 325.39 482.49 95.97 16.75 40.40 373.16 267.73 30,402.32 100.00 72.81 22.12 0.72 1.06 1.57 0.31 0.05 0.13 1.22 . . 2008 29,609.80 21,639.16 6,627.00 206.69 290.91 338.04 104.28 18.74 41.41 343.57 246.77 29,363.03 100.00 73.08 22.38 0.70 0.98 1.14 0.35 0.06 0.14 1.16 . . Industry 2013 36,698.16 26,636.27 8,252.76 347.28 315.84 650.70 150.10 47.63 63.99 233.59 161.55 36,536.61 100.00 72.58 22.49 0.95 0.86 1.77 0.41 0.13 0.17 0.64 . . 2012 36,139.07 26,130.45 8,085.21 320.75 326.70 816.36 130.87 46.43 63.40 218.90 295.49 35,843.58 100.00 72.31 22.37 0.89 0.90 2.26 0.36 0.13 0.18 0.61 . . 2011 35,616.04 25,836.19 7,996.26 348.01 304.80 612.57 136.53 49.58 63.99 268.11 364.72 35,251.32 100.00 72.54 22.45 0.98 0.86 1.72 0.38 0.14 0.18 0.75 . . 2010 35,039.81 25,123.08 7,851.75 329.52 412.51 819.78 128.17 50.05 63.42 261.53 362.34 34,677.47 100.00 71.70 22.41 0.94 1.18 2.34 0.37 0.14 0.18 0.75 . . 2009 34,260.00 24,412.70 7,720.17 316.94 433.89 860.76 124.99 48.32 62.16 280.07 362.27 33,897.73 100.00 71.26 22.53 0.93 1.27 2.51 0.36 0.14 0.18 0.82 . . 2008 33,213.04 23,938.25 7,543.08 305.50 356.18 570.27 128.99 50.15 63.96 256.66 328.28 32,884.76 100.00 72.07 22.71 0.92 1.07 1.72 0.39 0.15 0.19 0.77 . . Construction 2013 32,261.62 22,602.03 7,818.75 140.58 108.36 682.89 84.72 24.54 18.83 780.92 139.49 32,122.13 100.00 70.06 24.24 0.44 0.34 2.12 0.26 0.08 0.06 2.42 . . 2012 32,048.97 22,481.97 7,716.84 145.35 118.96 793.14 75.14 13.96 11.61 692.00 218.95 31,830.02 100.00 70.15 24.08 0.45 0.37 2.47 0.23 0.04 0.04 2.16 . . 2011 31,614.55 22,200.62 7,615.50 145.88 120.96 689.91 69.28 17.11 14.33 740.96 249.60 31,364.95 100.00 70.22 24.09 0.46 0.38 2.18 0.22 0.05 0.05 2.34 . . 2010 30,816.23 21,663.33 7,497.33 182.40 119.85 418.62 55.17 29.10 14.93 835.50 239.83 30,576.40 100.00 70.30 24.33 0.59 0.39 1.36 0.18 0.09 0.05 2.71 . . 2009 30,752.45 21,503.97 7,405.44 153.33 117.30 625.56 53.76 24.46 13.49 855.14 238.31 30,514.14 100.00 69.93 24.08 0.50 0.38 2.03 0.17 0.08 0.04 2.78 . . 2008 29,167.36 20,445.86 7,171.23 146.80 125.52 447.09 49.26 32.41 15.59 733.60 230.60 28,936.76 100.00 70.10 24.59 0.50 0.43 1.53 0.17 0.11 0.05 2.52 . . Services 2013 29,610.89 21,887.76 6,567.75 162.21 220.22 383.34 92.96 6.65 37.22 252.78 158.29 29,452.60 100.00 73.92 22.18 0.55 0.74 1.29 0.31 0.02 0.13 0.85 . . 2012 29,773.41 21,958.77 6,544.44 165.99 295.74 369.66 99.06 6.91 41.26 291.58 228.29 29,545.12 100.00 73.75 21.98 0.56 0.99 1.24 0.33 0.02 0.14 0.98 . . 2011 30,218.50 22,212.40 6,566.16 205.95 309.03 497.19 110.19 9.16 38.70 269.72 270.27 29,948.23 100.00 73.51 21.73 0.68 1.02 1.65 0.36 0.03 0.13 0.89 . . 2010 29,931.24 22,102.21 6,503.04 198.60 328.25 325.38 105.34 10.35 40.43 317.64 264.86 29,666.38 100.00 73.84 21.73 0.66 1.10 1.09 0.35 0.03 0.14 1.06 . . 2009 29,863.17 21,989.94 6,487.47 210.53 331.67 377.64 95.73 8.97 39.56 321.66 250.89 29,612.28 100.00 73.64 21.72 0.70 1.11 1.26 0.32 0.03 0.13 1.08 . . 2008 28,828.59 21,305.32 6,309.36 194.95 305.29 263.28 108.24 9.36 40.82 291.97 230.04 28,598.55 100.00 73.90 21.89 0.68 1.06 0.91 0.38 0.03 0.14 1.01 . . 1 to 49 workers Sector total 2013 25,400.20 18,440.55 5,936.52 110.05 128.18 412.71 56.16 4.73 13.49 297.81 154.75 25,245.45 100.00 72.60 23.37 0.43 0.50 1.62 0.22 0.02 0.05 1.17 . . 2012 25,716.41 18,651.40 5,972.34 84.42 124.05 473.31 57.55 4.16 14.60 334.58 240.84 25,475.57 100.00 72.53 23.22 0.33 0.48 1.84 0.22 0.02 0.06 1.30 . . 2011 25,999.87 18,803.12 6,003.93 103.86 124.87 540.48 62.25 4.40 15.15 341.81 290.67 25,709.20 100.00 72.32 23.09 0.40 0.48 2.08 0.24 0.02 0.06 1.31 . . 2010 25,708.85 18,636.03 5,963.13 101.33 145.86 380.34 47.23 7.70 16.52 410.71 286.86 25,421.99 100.00 72.49 23.19 0.39 0.57 1.48 0.18 0.03 0.06 1.60 . . 2009 25,630.53 18,470.05 5,970.72 101.29 134.12 471.60 46.20 6.31 16.59 413.65 272.61 25,357.92 100.00 72.06 23.30 0.40 0.52 1.84 0.18 0.02 0.06 1.61 . . 2008 24,828.66 17,939.58 5,864.67 98.74 121.26 350.16 48.89 8.33 18.93 378.10 255.19 24,573.47 100.00 72.25 23.62 0.40 0.49 1.41 0.20 0.03 0.08 1.52 . . Industry 2013 28,890.46 20,818.49 6,861.72 122.51 136.53 588.21 58.76 7.14 12.78 284.32 149.16 28,741.30 100.00 72.06 23.75 0.42 0.47 2.04 0.20 0.02 0.04 0.98 . . 2012 28,816.06 20,787.67 6,831.33 105.18 131.28 645.12 55.68 7.31 10.65 241.84 267.29 28,548.77 100.00 72.14 23.71 0.37 0.46 2.24 0.19 0.03 0.04 0.84 . . 2011 28,595.70 20,711.02 6,763.38 129.50 133.09 492.09 54.58 4.63 11.99 295.42 341.74 28,253.96 100.00 72.43 23.65 0.45 0.47 1.72 0.19 0.02 0.04 1.03 . . 2010 28,112.19 20,302.24 6,637.20 114.56 164.13 517.47 46.74 8.73 10.16 310.96 349.33 27,762.86 100.00 72.22 23.61 0.41 0.58 1.84 0.17 0.03 0.04 1.11 . . 2009 27,547.63 19,777.64 6,520.86 101.15 165.99 594.24 47.49 8.29 13.05 318.92 345.04 27,202.59 100.00 71.79 23.67 0.37 0.60 2.16 0.17 0.03 0.05 1.16 . . 2008 27,048.97 19,587.24 6,418.38 109.23 149.32 432.39 39.66 7.63 12.63 292.49 329.59 26,719.38 100.00 72.41 23.73 0.40 0.55 1.60 0.15 0.03 0.05 1.08 . . Construction 2013 29,880.93 20,832.58 7,381.14 130.33 99.17 609.60 68.02 24.45 15.26 720.38 133.36 29,747.57 100.00 69.72 24.70 0.44 0.33 2.04 0.23 0.08 0.05 2.41 . . 2012 29,565.05 20,657.28 7,269.06 124.86 108.23 699.33 56.26 12.68 7.08 630.27 216.94 29,348.11 100.00 69.87 24.59 0.42 0.37 2.37 0.19 0.04 0.02 2.13 . . 2011 29,392.62 20,530.16 7,177.38 129.50 106.47 640.53 49.40 15.74 9.17 734.27 248.04 29,144.58 100.00 69.85 24.42 0.44 0.36 2.18 0.17 0.05 0.03 2.50 . . 2010 28,215.13 19,720.62 7,024.11 141.48 104.43 367.02 40.10 22.74 7.33 787.30 239.16 27,975.97 100.00 69.89 24.89 0.50 0.37 1.30 0.14 0.08 0.03 2.79 . . 2009 28,351.76 19,660.87 6,956.28 129.01 99.88 600.24 35.71 21.50 7.48 840.79 228.00 28,123.76 100.00 69.35 24.54 0.46 0.35 2.12 0.13 0.08 0.03 2.97 . . 2008 26,889.58 18,733.29 6,745.89 125.40 113.56 383.49 31.88 31.66 8.64 715.77 223.88 26,665.70 100.00 69.67 25.09 0.47 0.42 1.43 0.12 0.12 0.03 2.66 . . Services 2013 24,194.06 17,700.78 5,584.56 105.24 130.30 355.47 54.20 1.83 13.40 248.28 158.44 24,035.62 100.00 73.16 23.08 0.43 0.54 1.47 0.22 0.01 0.06 1.03 . . 2012 24,569.71 17,954.43 5,621.52 74.78 124.89 407.64 58.09 2.37 16.40 309.59 239.14 24,330.57 100.00 73.08 22.88 0.30 0.51 1.66 0.24 0.01 0.07 1.26 . . 2011 24,890.33 18,119.73 5,647.17 94.44 126.41 532.83 65.96 2.40 16.80 284.59 287.69 24,602.64 100.00 72.80 22.69 0.38 0.51 2.14 0.27 0.01 0.07 1.14 . . 2010 24,721.03 18,078.00 5,615.85 90.80 150.17 354.33 48.72 4.55 19.61 359.00 283.01 24,438.02 100.00 73.13 22.72 0.37 0.61 1.43 0.20 0.02 0.08 1.45 . . 2009 24,577.66 17,909.19 5,619.33 94.89 135.23 415.14 48.36 2.36 19.47 333.69 267.25 24,310.41 100.00 72.87 22.86 0.39 0.55 1.69 0.20 0.01 0.08 1.36 . . 2008 23,718.48 17,325.27 5,482.80 88.87 116.86 321.54 55.76 1.92 23.25 302.21 246.47 23,472.01 100.00 73.05 23.12 0.37 0.49 1.36 0.24 0.01 0.10 1.27 . . 50 to 199 workers Sector total 2013 33,131.62 24,297.63 7,401.36 188.46 231.34 485.76 108.70 15.54 51.93 350.90 187.05 32,944.57 100.00 73.34 22.34 0.57 0.70 1.47 0.33 0.05 0.16 1.06 . . 2012 32,945.79 23,943.65 7,325.34 197.07 330.26 595.11 121.67 14.69 56.91 361.09 254.31 32,691.48 100.00 72.68 22.23 0.60 1.00 1.81 0.37 0.04 0.17 1.10 . . 2011 32,981.39 24,055.25 7,309.53 221.38 289.10 539.01 135.40 15.61 49.64 366.47 306.52 32,674.87 100.00 72.94 22.16 0.67 0.88 1.63 0.41 0.05 0.15 1.11 . . 2010 32,605.01 23,732.09 7,224.96 229.50 321.04 530.85 108.14 18.60 55.54 384.29 301.34 32,303.67 100.00 72.79 22.16 0.70 0.98 1.63 0.33 0.06 0.17 1.18 . . 2009 32,789.48 23,752.41 7,223.49 232.80 317.47 672.15 98.70 17.28 48.20 426.98 299.48 32,490.00 100.00 72.44 22.03 0.71 0.97 2.05 0.30 0.05 0.15 1.30 . . 2008 31,648.87 23,089.10 7,063.53 233.27 303.91 381.66 124.58 18.66 51.33 382.83 266.24 31,382.63 100.00 72.95 22.32 0.74 0.96 1.21 0.39 0.06 0.16 1.21 . . Industry 2013 38,710.69 28,332.85 8,738.94 337.40 298.32 467.58 134.73 43.01 52.09 305.77 174.41 38,536.28 100.00 73.19 22.58 0.87 0.77 1.21 0.35 0.11 0.13 0.79 . . 2012 37,713.31 27,305.26 8,509.89 303.52 318.17 777.42 116.04 42.23 46.81 293.97 292.66 37,420.65 100.00 72.40 22.56 0.80 0.84 2.06 0.31 0.11 0.12 0.78 . . 2011 37,668.35 27,342.91 8,491.32 305.75 298.92 686.25 132.31 44.00 66.95 299.94 373.48 37,294.87 100.00 72.59 22.54 0.81 0.79 1.82 0.35 0.12 0.18 0.80 . . 2010 36,994.01 26,551.93 8,368.74 279.73 447.55 867.09 133.01 45.41 63.33 237.22 359.77 36,634.24 100.00 71.77 22.62 0.76 1.21 2.34 0.36 0.12 0.17 0.64 . . 2009 36,308.68 25,844.54 8,200.77 305.49 417.39 1,056.75 122.50 43.62 50.80 266.82 368.16 35,940.52 100.00 71.18 22.59 0.84 1.15 2.91 0.34 0.12 0.14 0.73 . . 2008 34,365.70 24,736.73 7,881.90 293.52 332.12 606.87 141.53 45.24 48.52 279.27 320.25 34,045.45 100.00 71.98 22.94 0.85 0.97 1.77 0.41 0.13 0.14 0.81 . . Construction 2013 38,785.11 27,223.08 9,192.27 155.60 128.63 1,017.87 132.46 32.69 15.42 887.09 168.27 38,616.84 100.00 70.19 23.70 0.40 0.33 2.62 0.34 0.08 0.04 2.29 . . 2012 39,294.46 27,621.99 9,071.55 198.30 153.59 1,239.96 123.85 24.27 12.12 848.83 216.02 39,078.44 100.00 70.29 23.09 0.50 0.39 3.16 0.32 0.06 0.03 2.16 . . 2011 37,217.14 26,331.07 8,836.20 185.23 156.97 859.62 137.25 26.78 20.71 663.31 229.85 36,987.29 100.00 70.75 23.74 0.50 0.42 2.31 0.37 0.07 0.06 1.78 . . 2010 37,476.02 26,525.38 8,794.71 339.99 166.92 631.50 94.94 59.47 29.72 833.39 217.78 37,258.24 100.00 70.78 23.47 0.91 0.45 1.69 0.25 0.16 0.08 2.22 . . 2009 36,674.08 26,175.31 8,561.43 228.98 151.55 651.72 105.53 37.88 36.22 725.46 247.57 36,426.51 100.00 71.37 23.34 0.62 0.41 1.78 0.29 0.10 0.10 1.98 . . 2008 34,567.63 24,395.34 8,237.91 208.72 151.91 725.07 82.95 33.16 31.79 700.78 237.65 34,329.98 100.00 70.57 23.83 0.60 0.44 2.10 0.24 0.10 0.09 2.03 . . Services 2013 31,352.25 23,076.60 6,951.18 152.43 219.43 461.46 100.94 7.74 53.71 328.76 191.32 31,160.93 100.00 73.60 22.17 0.49 0.70 1.47 0.32 0.02 0.17 1.05 . . 2012 31,255.50 22,811.90 6,895.65 170.06 343.94 504.03 122.96 7.15 62.13 337.68 246.36 31,009.14 100.00 72.99 22.06 0.54 1.10 1.61 0.39 0.02 0.20 1.08 . . 2011 31,331.46 22,969.73 6,855.54 202.97 297.48 471.09 136.03 7.62 47.52 343.48 294.32 31,037.14 100.00 73.31 21.88 0.65 0.95 1.50 0.43 0.02 0.15 1.10 . . 2010 30,832.73 22,631.91 6,730.59 205.20 302.26 424.59 103.03 7.47 56.15 371.53 292.78 30,539.95 100.00 73.40 21.83 0.67 0.98 1.38 0.33 0.02 0.18 1.20 . . 2009 31,218.44 22,810.96 6,754.95 213.05 310.46 562.38 91.27 7.52 48.90 418.95 285.41 30,933.03 100.00 73.07 21.64 0.68 0.99 1.80 0.29 0.02 0.16 1.34 . . 2008 30,284.56 22,346.72 6,600.54 219.23 320.96 253.95 126.24 8.37 55.33 353.22 254.04 30,030.52 100.00 73.79 21.80 0.72 1.06 0.84 0.42 0.03 0.18 1.17 . . 200 and more workers Sector total 2013 37,774.27 28,095.39 8,061.57 305.50 379.00 459.27 163.27 26.15 72.93 211.19 144.95 37,629.32 100.00 74.38 21.34 0.81 1.00 1.22 0.43 0.07 0.19 0.56 . . 2012 37,681.69 28,001.24 7,948.80 339.07 517.91 378.87 158.43 26.30 76.71 234.36 224.14 37,457.55 100.00 74.31 21.09 0.90 1.37 1.01 0.42 0.07 0.20 0.62 . . 2011 38,216.10 28,254.40 7,974.90 412.45 563.23 509.34 173.43 34.20 75.54 218.61 257.98 37,958.12 100.00 73.93 20.87 1.08 1.47 1.33 0.45 0.09 0.20 0.57 . . 2010 37,929.39 28,079.38 7,903.41 395.48 608.00 390.39 193.85 34.36 73.45 251.07 250.03 37,679.36 100.00 74.03 20.84 1.04 1.60 1.03 0.51 0.09 0.19 0.66 . . 2009 37,669.26 27,810.94 7,856.01 413.77 646.89 382.17 177.08 33.78 75.10 273.52 239.74 37,429.52 100.00 73.83 20.86 1.10 1.72 1.01 0.47 0.09 0.20 0.73 . . 2008 36,638.85 27,166.98 7,676.76 375.36 577.60 289.20 186.65 36.65 73.80 255.85 219.47 36,419.38 100.00 74.15 20.95 1.02 1.58 0.79 0.51 0.10 0.20 0.70 . . Industry 2013 47,033.60 34,166.56 9,984.90 705.93 607.23 901.47 305.67 114.71 154.02 93.11 169.87 46,863.73 100.00 72.64 21.23 1.50 1.29 1.92 0.65 0.24 0.33 0.20 . . 2012 46,285.12 33,498.73 9,689.49 682.02 639.89 1,116.81 264.48 112.91 162.45 118.34 342.00 45,943.12 100.00 72.37 20.93 1.47 1.38 2.41 0.57 0.24 0.35 0.26 . . 2011 45,221.00 32,830.69 9,567.87 743.15 586.79 745.38 274.86 128.24 146.96 197.06 394.43 44,826.57 100.00 72.60 21.16 1.64 1.30 1.65 0.61 0.28 0.32 0.44 . . 2010 44,663.93 31,748.33 9,386.34 731.99 790.24 1,270.71 260.47 123.20 152.70 199.95 385.82 44,278.11 100.00 71.08 21.02 1.64 1.77 2.85 0.58 0.28 0.34 0.45 . . 2009 43,330.71 30,621.41 9,234.96 697.38 883.29 1,125.78 260.18 121.12 156.36 230.23 384.83 42,945.88 100.00 70.67 21.31 1.61 2.04 2.60 0.60 0.28 0.36 0.53 . . 2008 42,471.57 30,466.04 9,119.28 651.57 722.94 768.84 271.22 127.09 164.93 179.66 332.61 42,138.96 100.00 71.73 21.47 1.53 1.70 1.81 0.64 0.30 0.39 0.42 . . Construction 2013 49,850.02 36,288.78 10,647.42 253.23 188.51 901.83 214.81 7.31 77.92 1,270.21 160.28 49,689.74 100.00 72.80 21.36 0.51 0.38 1.81 0.43 0.01 0.16 2.55 . . 2012 47,436.67 34,353.61 10,392.90 318.51 177.12 951.75 235.00 6.66 79.13 921.99 251.04 47,185.63 100.00 72.42 21.91 0.67 0.37 2.01 0.50 0.01 0.17 1.94 . . 2011 45,595.13 33,213.10 10,127.70 293.82 217.51 885.57 192.43 11.68 77.75 575.57 318.69 45,276.44 100.00 72.84 22.21 0.64 0.48 1.94 0.42 0.03 0.17 1.26 . . 2010 43,798.67 31,777.84 9,682.71 296.90 179.73 480.12 148.88 30.20 77.18 1,125.11 303.76 43,494.91 100.00 72.55 22.11 0.68 0.41 1.10 0.34 0.07 0.18 2.57 . . 2009 43,291.55 30,914.13 9,651.27 268.86 232.72 861.09 150.63 27.67 31.79 1,153.39 334.83 42,956.72 100.00 71.41 22.29 0.62 0.54 1.99 0.35 0.06 0.07 2.66 . . 2008 41,150.28 29,871.13 9,275.88 258.05 194.12 450.72 188.67 40.64 63.25 807.82 291.26 40,859.02 100.00 72.59 22.54 0.63 0.47 1.10 0.46 0.10 0.15 1.96 . . Services 2013 36,097.41 26,989.70 7,711.11 243.40 344.00 380.31 140.37 12.51 60.17 215.84 140.65 35,956.76 100.00 74.77 21.36 0.67 0.95 1.05 0.39 0.03 0.17 0.60 . . 2012 36,089.42 26,982.18 7,619.34 285.07 501.07 245.64 140.71 12.84 63.12 239.45 203.72 35,885.70 100.00 74.76 21.11 0.79 1.39 0.68 0.39 0.04 0.17 0.66 . . 2011 36,882.27 27,381.49 7,663.38 360.56 564.41 462.24 156.68 19.27 63.91 210.33 233.38 36,648.89 100.00 74.24 20.78 0.98 1.53 1.25 0.42 0.05 0.17 0.57 . . 2010 36,604.35 27,347.62 7,600.29 341.94 586.10 232.95 183.75 19.80 60.32 231.58 224.79 36,379.56 100.00 74.71 20.76 0.93 1.60 0.64 0.50 0.05 0.16 0.63 . . 2009 36,447.75 27,194.68 7,545.33 368.45 614.35 227.82 163.40 18.86 62.16 252.70 209.62 36,238.13 100.00 74.61 20.70 1.01 1.69 0.63 0.45 0.05 0.17 0.69 . . 2008 35,299.08 26,403.63 7,327.62 328.48 562.81 185.91 171.23 20.11 57.54 241.75 194.05 35,105.03 100.00 74.80 20.76 0.93 1.59 0.53 0.49 0.06 0.16 0.68 . . Notes: .Data protected by statistical secrecy Source: National Statistics Institute