Annual Labour Cost Survey 
 Results by Autonomous Communities
Percentage structure over gross labour cost by Autonomous Community, cost components and size of the unit.
Units: %

;All;From 1 to 49 workers;From 50 to 199 workers;200 and more workers;
National total;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;74.01;74.80;73.70;73.52;
    Obligatory contributions to Social Security;21.50;22.25;21.80;20.68;
    Voluntary contributions;0.69;0.27;0.59;1.11;
    Direct corporate contributions;1.30;0.58;0.91;2.15;
    Compensation for dismissal;1.21;1.10;1.64;1.05;
    Vocational training expenditure;0.41;0.22;0.40;0.58;
    Transport expenditure;0.09;0.04;0.09;0.12;
    Corporate expenditure;0.11;0.05;0.09;0.18;
    Compensation payments;0.43;0.51;0.50;0.32;
    Other expenditure;0.24;0.19;0.27;0.27;
    Subsidies;1.05;1.36;1.08;0.77;
    NET COST;98.95;98.64;98.92;99.23;
Andalucía;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.49;73.38;73.15;73.79;
    Obligatory contributions to Social Security;22.31;22.68;22.77;21.68;
    Voluntary contributions;0.49;0.20;0.47;0.81;
    Direct corporate contributions;1.22;0.69;0.97;1.93;
    Compensation for dismissal;1.11;1.62;1.07;0.61;
    Vocational training expenditure;0.27;0.19;0.38;0.30;
    Transport expenditure;0.08;0.01;0.13;0.13;
    Corporate expenditure;0.16;0.06;0.06;0.33;
    Compensation payments;0.65;0.91;0.78;0.29;
    Other expenditure;0.20;0.26;0.22;0.13;
    Subsidies;1.13;1.29;1.41;0.82;
    NET COST;98.87;98.71;98.59;99.18;
Aragón;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.59;73.84;73.33;73.49;
    Obligatory contributions to Social Security;22.53;22.97;23.13;21.80;
    Voluntary contributions;0.50;0.47;0.30;0.64;
    Direct corporate contributions;1.33;0.69;0.91;2.16;
    Compensation for dismissal;0.83;1.18;0.73;0.56;
    Vocational training expenditure;0.24;0.16;0.29;0.30;
    Transport expenditure;0.19;0.06;0.14;0.35;
    Corporate expenditure;0.08;0.02;0.11;0.13;
    Compensation payments;0.44;0.43;0.70;0.31;
    Other expenditure;0.25;0.19;0.35;0.25;
    Subsidies;1.08;1.29;1.39;0.71;
    NET COST;98.92;98.71;98.61;99.29;
Asturias (Principado de);
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.64;74.34;74.43;72.84;
    Obligatory contributions to Social Security;22.83;23.45;22.92;22.39;
    Voluntary contributions;0.70;0.27;0.32;1.15;
    Direct corporate contributions;1.42;0.64;0.99;2.10;
    Compensation for dismissal;0.40;0.78;0.40;0.16;
    Vocational training expenditure;0.37;0.16;0.20;0.58;
    Transport expenditure;0.05;0.02;0.07;0.05;
    Corporate expenditure;0.17;0.05;0.07;0.29;
    Compensation payments;0.17;0.12;0.30;0.15;
    Other expenditure;0.25;0.17;0.29;0.28;
    Subsidies;0.89;1.10;1.27;0.59;
    NET COST;99.11;98.90;98.73;99.41;
Balears (Illes);
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;74.71;74.69;73.99;75.26;
    Obligatory contributions to Social Security;22.00;23.07;22.50;20.25;
    Voluntary contributions;0.42;0.18;0.32;0.81;
    Direct corporate contributions;1.26;0.66;1.11;2.14;
    Compensation for dismissal;0.51;0.45;0.87;0.32;
    Vocational training expenditure;0.37;0.35;0.29;0.45;
    Transport expenditure;0.04;0.03;0.07;0.03;
    Corporate expenditure;0.07;0.03;0.04;0.13;
    Compensation payments;0.41;0.41;0.59;0.30;
    Other expenditure;0.21;0.14;0.22;0.30;
    Subsidies;1.11;1.39;0.84;0.95;
    NET COST;98.89;98.61;99.16;99.05;
Canarias;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;72.89;73.91;73.69;71.29;
    Obligatory contributions to Social Security;21.80;22.73;22.18;20.61;
    Voluntary contributions;0.90;0.38;0.27;1.87;
    Direct corporate contributions;1.34;0.68;1.11;2.17;
    Compensation for dismissal;1.02;1.30;1.35;0.50;
    Vocational training expenditure;0.25;0.23;0.24;0.28;
    Transport expenditure;0.07;0.07;0.08;0.06;
    Corporate expenditure;0.15;0.03;0.02;0.37;
    Compensation payments;0.57;0.52;0.66;0.54;
    Other expenditure;1.02;0.16;0.40;2.31;
    Subsidies;0.92;1.11;1.03;0.65;
    NET COST;99.08;98.89;98.97;99.35;
Cantabria;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.37;74.16;72.75;73.03;
    Obligatory contributions to Social Security;22.41;22.70;23.37;21.63;
    Voluntary contributions;0.60;0.22;0.63;0.91;
    Direct corporate contributions;1.55;0.96;1.16;2.28;
    Compensation for dismissal;1.01;1.20;0.89;0.92;
    Vocational training expenditure;0.48;0.46;0.39;0.54;
    Transport expenditure;0.04;0.01;0.06;0.07;
    Corporate expenditure;0.12;0.05;0.09;0.19;
    Compensation payments;0.19;0.07;0.34;0.22;
    Other expenditure;0.22;0.16;0.32;0.21;
    Subsidies;0.83;0.82;0.87;0.82;
    NET COST;99.17;99.18;99.13;99.18;
Castilla-La Mancha;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.33;74.39;72.27;72.60;
    Obligatory contributions to Social Security;22.53;23.07;23.07;21.14;
    Voluntary contributions;0.77;0.21;0.49;1.95;
    Direct corporate contributions;1.29;0.61;1.53;2.15;
    Compensation for dismissal;1.15;0.89;1.59;1.16;
    Vocational training expenditure;0.29;0.19;0.27;0.47;
    Transport expenditure;0.07;0.04;0.08;0.10;
    Corporate expenditure;0.07;0.04;0.07;0.12;
    Compensation payments;0.34;0.39;0.42;0.20;
    Other expenditure;0.16;0.16;0.21;0.12;
    Subsidies;1.19;1.23;1.73;0.61;
    NET COST;98.81;98.77;98.27;99.39;
Castilla y León;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.05;73.82;73.05;72.35;
    Obligatory contributions to Social Security;22.34;23.18;22.79;21.31;
    Voluntary contributions;0.84;0.35;0.53;1.48;
    Direct corporate contributions;1.48;0.50;1.06;2.63;
    Compensation for dismissal;1.04;1.19;1.23;0.80;
    Vocational training expenditure;0.49;0.20;0.49;0.76;
    Transport expenditure;0.17;0.06;0.14;0.29;
    Corporate expenditure;0.06;0.04;0.06;0.09;
    Compensation payments;0.33;0.46;0.42;0.16;
    Other expenditure;0.18;0.20;0.24;0.14;
    Subsidies;1.23;1.86;1.30;0.61;
    NET COST;98.77;98.14;98.70;99.39;
Cataluña;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;74.25;75.44;73.44;73.68;
    Obligatory contributions to Social Security;21.25;21.79;21.49;20.61;
    Voluntary contributions;0.65;0.16;0.79;1.01;
    Direct corporate contributions;1.13;0.54;0.77;1.88;
    Compensation for dismissal;1.52;1.05;2.37;1.42;
    Vocational training expenditure;0.38;0.24;0.37;0.52;
    Transport expenditure;0.09;0.04;0.07;0.15;
    Corporate expenditure;0.13;0.04;0.11;0.21;
    Compensation payments;0.36;0.52;0.29;0.27;
    Other expenditure;0.24;0.18;0.30;0.25;
    Subsidies;1.01;1.31;0.93;0.80;
    NET COST;98.99;98.69;99.07;99.20;
Comunidad Valenciana;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.63;74.54;73.69;72.34;
    Obligatory contributions to Social Security;22.46;22.71;22.79;21.85;
    Voluntary contributions;0.69;0.22;0.39;1.58;
    Direct corporate contributions;1.19;0.60;0.73;2.37;
    Compensation for dismissal;0.87;1.02;1.07;0.52;
    Vocational training expenditure;0.27;0.15;0.25;0.45;
    Transport expenditure;0.08;0.08;0.06;0.12;
    Corporate expenditure;0.06;0.03;0.06;0.10;
    Compensation payments;0.57;0.50;0.73;0.52;
    Other expenditure;0.17;0.15;0.23;0.15;
    Subsidies;1.19;1.44;1.23;0.82;
    NET COST;98.81;98.56;98.77;99.18;
Extremadura;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;74.16;73.35;74.00;75.30;
    Obligatory contributions to Social Security;22.46;23.65;22.86;20.69;
    Voluntary contributions;0.47;0.32;0.48;0.65;
    Direct corporate contributions;1.28;0.69;0.93;2.25;
    Compensation for dismissal;0.60;0.95;0.52;0.22;
    Vocational training expenditure;0.33;0.15;0.26;0.62;
    Transport expenditure;0.06;0.06;0.10;0.03;
    Corporate expenditure;0.11;0.13;0.12;0.06;
    Compensation payments;0.35;0.51;0.47;0.08;
    Other expenditure;0.18;0.19;0.25;0.11;
    Subsidies;0.90;1.19;1.02;0.46;
    NET COST;99.10;98.81;98.98;99.54;
Galicia;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.78;74.28;72.73;73.91;
    Obligatory contributions to Social Security;22.49;23.03;22.70;21.79;
    Voluntary contributions;0.64;0.35;0.56;0.99;
    Direct corporate contributions;1.24;0.52;1.35;1.94;
    Compensation for dismissal;0.68;0.70;1.06;0.42;
    Vocational training expenditure;0.30;0.19;0.45;0.33;
    Transport expenditure;0.07;0.04;0.09;0.08;
    Corporate expenditure;0.10;0.06;0.13;0.12;
    Compensation payments;0.49;0.63;0.61;0.27;
    Other expenditure;0.21;0.20;0.32;0.14;
    Subsidies;1.22;1.80;1.00;0.74;
    NET COST;98.78;98.20;99.00;99.26;
Madrid (Comunidad de);
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;74.90;76.36;74.94;74.19;
    Obligatory contributions to Social Security;19.75;20.57;19.60;19.43;
    Voluntary contributions;0.84;0.32;0.73;1.13;
    Direct corporate contributions;1.24;0.39;0.74;1.86;
    Compensation for dismissal;1.74;1.36;2.41;1.62;
    Vocational training expenditure;0.67;0.27;0.55;0.91;
    Transport expenditure;0.06;0.01;0.06;0.09;
    Corporate expenditure;0.12;0.07;0.11;0.15;
    Compensation payments;0.47;0.47;0.60;0.41;
    Other expenditure;0.20;0.17;0.26;0.20;
    Subsidies;0.90;1.24;0.82;0.77;
    NET COST;99.10;98.76;99.18;99.23;
Murcia (Región de);
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;74.61;74.81;74.44;74.48;
    Obligatory contributions to Social Security;22.62;23.13;23.08;21.73;
    Voluntary contributions;0.36;0.22;0.26;0.58;
    Direct corporate contributions;1.33;0.60;0.98;2.42;
    Compensation for dismissal;0.42;0.58;0.48;0.19;
    Vocational training expenditure;0.21;0.13;0.21;0.31;
    Transport expenditure;0.03;0.04;0.02;0.03;
    Corporate expenditure;0.03;0.00;0.03;0.07;
    Compensation payments;0.24;0.34;0.30;0.09;
    Other expenditure;0.14;0.14;0.19;0.10;
    Subsidies;0.95;1.00;1.50;0.57;
    NET COST;99.05;99.00;98.50;99.43;
Navarra (Comunidad Foral de);
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.70;74.27;72.48;73.97;
    Obligatory contributions to Social Security;22.49;23.09;23.14;21.66;
    Voluntary contributions;0.74;0.34;1.31;0.71;
    Direct corporate contributions;1.34;0.81;1.07;1.90;
    Compensation for dismissal;0.73;0.79;0.77;0.65;
    Vocational training expenditure;0.38;0.21;0.52;0.43;
    Transport expenditure;0.16;0.10;0.15;0.21;
    Corporate expenditure;0.07;0.04;0.06;0.09;
    Compensation payments;0.14;0.13;0.13;0.15;
    Other expenditure;0.26;0.23;0.37;0.23;
    Subsidies;1.61;2.74;1.37;0.90;
    NET COST;98.39;97.26;98.63;99.10;
País Vasco;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.50;75.13;73.44;72.09;
    Obligatory contributions to Social Security;21.68;22.30;22.50;20.54;
    Voluntary contributions;0.76;0.47;0.48;1.21;
    Direct corporate contributions;2.15;0.66;1.05;4.24;
    Compensation for dismissal;0.84;0.71;1.21;0.71;
    Vocational training expenditure;0.41;0.22;0.56;0.46;
    Transport expenditure;0.09;0.03;0.15;0.12;
    Corporate expenditure;0.12;0.04;0.10;0.19;
    Compensation payments;0.24;0.24;0.28;0.22;
    Other expenditure;0.21;0.20;0.24;0.21;
    Subsidies;1.12;1.39;1.07;0.91;
    NET COST;98.88;98.61;98.93;99.09;
Rioja (La);
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.80;74.02;73.01;74.42;
    Obligatory contributions to Social Security;22.93;23.63;22.80;21.47;
    Voluntary contributions;0.60;0.28;0.60;1.32;
    Direct corporate contributions;1.06;0.55;1.21;2.05;
    Compensation for dismissal;0.72;0.68;1.14;0.23;
    Vocational training expenditure;0.26;0.17;0.49;0.16;
    Transport expenditure;0.11;0.10;0.11;0.14;
    Corporate expenditure;0.05;0.03;0.12;0.01;
    Compensation payments;0.23;0.29;0.24;0.10;
    Other expenditure;0.22;0.24;0.28;0.10;
    Subsidies;1.54;1.79;1.81;0.57;
    NET COST;98.46;98.21;98.19;99.43;
Ceuta and Melilla;
    GROSS COST;100.00;100.00;100.00;100.00;
    Wages and salaries;73.71;72.92;71.78;78.96;
    Obligatory contributions to Social Security;22.13;21.96;24.72;19.61;
    Voluntary contributions;0.24;0.30;0.15;0.11;
    Direct corporate contributions;1.68;2.23;0.97;0.45;
    Compensation for dismissal;0.98;0.90;1.38;0.79;
    Vocational training expenditure;0.16;0.16;0.29;0.00;
    Transport expenditure;0.00;0.01;0.00;0.00;
    Corporate expenditure;0.07;0.11;0.03;0.00;
    Compensation payments;0.84;1.14;0.55;0.05;
    Other expenditure;0.19;0.26;0.12;0.03;
    Subsidies;0.52;0.65;0.52;0.05;
    NET COST;99.48;99.35;99.48;99.95;
Notes:
Source: National Statistics Institute