Annual Labour Cost Survey 
National results
Percentage structure over gross total cost by economic activity and cost components. 
Unidades: %

,Wages and salaries,Obligatory contributions,Voluntary contributions,Direct corporate contributions,Compensation for dismissal,Professional training expenses,Transport expenses,Corporate expenses,Other expenses,Gross total cost,
TOTAL ACTIVITIES,73,16,22,89,0,7,0,98,0,71,0,33,0,07,0,11,1,05,100,
INDUSTRY,72,43,22,99,0,93,1,08,1,09,0,37,0,17,0,19,0,74,100,
C.- Extractive Industries,70,48,25,16,0,87,1,21,0,42,0,22,0,37,0,25,1,02,100,
CA.-Extraction of energy products,69,5,24,62,1,66,2,03,0,67,0,3,0,58,0,5,0,15,100,
10.- Extraction and agglomeration of anthracite, coal, lignite and peat,69,5,25,96,1,25,1,62,0,16,0,21,0,61,0,55,0,13,100,
11.- Extraction of crude petroleum and natural gas. Related service activities,69,18,14,94,4,24,4,96,4,31,0,86,0,35,0,13,1,03,100,
CB.-Extraction of other ores except energy products,71,21,25,55,0,29,0,6,0,23,0,16,0,21,0,06,1,68,100,
13.- Extraction of metallic ores,71,95,23,07,1,27,0,64,1,01,0,6,0,75,0,41,0,29,100,
14.- Extraction of non-metallic and  non-energetic ores,71,25,87,0,2,0,6,0,12,0,13,0,16,0,03,1,89,100,
D.- Manufacturing industry,72,67,23,19,0,73,0,81,1,15,0,35,0,18,0,19,0,74,100,
DA.-Food, beverage and tobacco industry,72,98,23,25,0,69,0,81,0,94,0,31,0,12,0,15,0,75,100,
15.- Food and beverage products industry,73,04,23,36,0,56,0,77,0,94,0,3,0,12,0,15,0,76,100,
16.- Tobacco industry,70,84,19,75,5,02,2,06,0,9,0,69,0,07,0,04,0,63,100,
DB.- Textile and clothing industry,73,55,23,28,0,16,0,45,1,81,0,16,0,11,0,1,0,38,100,
17.- Textile industry,73,71,23,47,0,17,0,46,1,5,0,15,0,14,0,17,0,23,100,
18.- Clothes making and furriery industry,73,32,23,02,0,14,0,44,2,23,0,18,0,08,0,01,0,58,100,
DC.- Preparation, tanning and dressing of leather manufacture of leather goods and luggage articles,73,05,25,29,0,13,0,37,0,33,0,12,0,01,0,03,0,68,100,
DD.- Wood and cork industry, except furniture basketmaking and wickerwork,71,2,25,93,0,47,0,49,0,33,0,12,0,02,0,03,1,41,100,
DE.-Paper industry graphic arts and reproduction of recorded supports,74,94,21,82,0,39,0,56,1,57,0,23,0,12,0,08,0,29,100,
21.- Paper industry,74,15,23,29,0,76,0,66,0,46,0,31,0,18,0,09,0,1,100,
22.- Publishing, graphic arts and reproduction of recorded supports,75,25,21,23,0,25,0,52,2,01,0,2,0,1,0,07,0,37,100,
DF.- Manufacture of coke, refinement of petroleum and treatment of nuclear fuels,73,47,16,3,4,43,2,29,0,87,0,63,0,48,0,9,0,63,100,
DG.- Chemical industry,74,07,20,25,1,48,0,71,1,88,0,69,0,22,0,47,0,23,100,
DH.-Rubber and plastic material transformation industry,73,1,23,2,0,49,0,93,1,21,0,4,0,15,0,18,0,33,100,
DI.- Manufacture of other non-metallic ore products,72,2,23,62,0,56,0,56,0,83,0,19,0,13,0,09,1,83,100,
DJ.-Metallurgy and manufacture of metallic products,72,24,24,69,0,55,0,81,0,48,0,22,0,13,0,12,0,75,100,
27.- Metallurgy,72,23,55,1,12,1,3,0,59,0,43,0,25,0,27,0,47,100,
28.- Manufacture of metal products, except machinery and equipment,72,28,25,09,0,37,0,63,0,44,0,15,0,09,0,08,0,87,100,
DK.- Construction of machinery and mechanical equipment industry,72,33,23,9,0,37,0,58,0,99,0,29,0,15,0,16,1,24,100,
DL.-Electrical, electronic and optical material and equipment industry,71,12,22,35,1,84,0,83,2,39,0,45,0,12,0,27,0,63,100,
30.- Manufacture of office machines and IT equipment,74,09,19,14,1,95,1,01,2,74,0,36,0,02,0,24,0,44,100,
31.- Manufacture of electrical machinery and material,71,13,23,24,0,91,0,57,2,85,0,3,0,15,0,2,0,66,100,
32.- Manufacture of electronic material   manufacture of radio, television equipment and apparatus,73,9,21,39,1,11,0,62,1,13,0,4,0,05,0,41,0,98,100,
33.- Manufacture of medical-surgical and precision equipment and instruments, and clocks and watches,68,2,20,97,5,4,1,74,1,87,1,0,1,0,43,0,3,100,
DM.-Manufacture of transport material,71,49,23,18,0,73,1,56,0,88,0,67,0,52,0,3,0,68,100,
34.- Manufacture of motor vehicles, trailers and semi-trailers,71,64,23,13,0,74,1,38,1,07,0,64,0,54,0,28,0,59,100,
35.- Manufacture of other transport material,70,99,23,35,0,72,2,11,0,28,0,76,0,44,0,36,0,99,100,
DN.-Various manufacturing industries,72,42,24,86,0,22,0,47,0,95,0,1,0,06,0,02,0,89,100,
36.- Manufacture of furniture other manufacturing industries,72,36,24,88,0,22,0,47,0,97,0,1,0,07,0,02,0,89,100,
37.- Recycling,73,46,24,4,0,22,0,37,0,6,0,11,0,02,0,01,0,79,100,
E.- Production and distribution of electrical energy, gas and water supply,68,85,18,7,4,46,5,84,0,47,0,85,0,07,0,26,0,5,100,
40.- Production and distribution of electrical energy, gas, steam and hot water,67,37,16,64,5,72,8,15,0,33,1,0,1,0,3,0,4,100,
41.- Collection, purification and distribution of water,71,8,23,13,1,89,1,0,77,0,52,0,01,0,17,0,71,100,
CONSTRUCTION,71,34,25,47,0,3,0,4,0,13,0,11,0,09,0,03,2,13,100,
SERVICES,73,77,22,33,0,69,1,06,0,67,0,37,0,03,0,1,0,97,100,
G.- Trade, repair of motor vehicles, motorcycles and mopeds and personal articles and,73,61,23,48,0,34,0,52,0,76,0,3,0,03,0,07,0,89,100,
50.- Sale, maintenance and repair of motor vehicles, motorcycles and mopeds sale,72,89,24,4,0,3,0,35,0,86,0,34,0,02,0,06,0,78,100,
51.- Wholesale trade and brokerage trade, except of motor vehicles and motorcycles,74,05,22,53,0,56,0,51,1,04,0,37,0,04,0,13,0,77,100,
52.- Retail trade, except of motor vehicles, motorcycles and mopeds,73,44,24,05,0,15,0,58,0,48,0,23,0,02,0,03,1,03,100,
H.- Accommodation,72,93,23,85,0,13,0,56,0,64,0,06,0,02,0,04,1,78,100,
I.- Transport, storage and communications,72,2,22,44,1,02,1,5,0,59,0,66,0,1,0,17,1,31,100,
60.- Land transport, transport via pipelines,72,13,24,47,0,31,0,89,0,48,0,16,0,04,0,05,1,46,100,
61.- Maritime, cabotage and in-land waterway transport,74,37,22,61,0,24,1,07,0,63,0,14,0,05,0,06,0,83,100,
62.- Air and space transport,69,35,19,24,2,37,1,38,0,14,4,17,0,66,0,2,67,100,
63.- Activities annexed to transport travel agencies activities,74,3,22,02,0,39,0,9,0,76,0,26,0,08,0,1,1,19,100,
64.- Post and communications,71,67,20,01,2,45,3,28,0,82,0,71,0,03,0,54,0,5,100,
J.- Financial intermediation,72,86,17,49,3,55,3,54,0,9,0,85,0,02,0,25,0,55,100,
65.- Financial intermediation, except insurance and pension funds,72,52,16,9,4,16,4,27,0,5,0,93,0,02,0,19,0,52,100,
66.- Insurance and pension funds, except Compulsory Social Security,73,37,19,72,1,69,1,3,2,18,0,68,0,0,52,0,54,100,
67.- Activities auxiliary to financial intermediation,75,34,18,49,1,42,0,85,2,31,0,39,0,04,0,22,0,94,100,
K.- Real estate and rental activities business services,73,68,22,48,0,42,0,67,0,95,0,46,0,02,0,09,1,24,100,
70.- Real estate activities,75,5,21,64,0,16,0,3,1,22,0,11,0,0,05,1,02,100,
71.- Renting of machinery and equipment without operator and of personal and household goods,72,23,23,66,0,38,0,57,0,96,0,23,0,03,0,08,1,87,100,
72.- Computer activities,73,69,20,55,1,63,0,83,2,17,0,68,0,02,0,3,0,12,100,
73.- Research and development,75,5,20,92,0,87,0,73,0,43,0,55,0,15,0,31,0,54,100,
74.- Other business activities,73,44,22,87,0,26,0,69,0,75,0,48,0,01,0,06,1,43,100,
F.- Education,74,27,24,01,0,17,0,63,0,11,0,18,0,02,0,14,0,48,100,
N.- Health and veterinary activities, corporate services,76,61,21,59,0,15,1,08,0,14,0,1,0,01,0,04,0,27,100,
O.- Other community, social and personal service activities,73,62,22,97,0,3,0,84,0,66,0,15,0,04,0,08,1,33,100,
90.- Public sewage activities,71,18,25,55,0,18,1,05,0,04,0,1,0,02,0,04,1,84,100,
91.- Activities of membership organizations,74,57,22,79,0,21,0,84,0,23,0,12,0,01,0,11,1,12,100,
92.- Recreational, cultural and sporting activities,74,04,21,92,0,44,0,93,1,18,0,13,0,08,0,09,1,19,100,
93.- Various personal services activites,73,06,24,1,0,14,0,42,0,29,0,3,0,01,0,03,1,65,100,
Notas:
Fuente: National Statistics Institute