Annual Labour Cost Survey Allowances and travel expenses By CNAE-09 division Unidades: € 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 Absolute value B_S Sections B to S 320,7 300,68 243,72 216,62 331,62 337,77 302,73 317,97 333,34 342,94 374,53 402,58 417,62 420,38 421,56 474,54 B MINING AND QUARRYNG 625,61 517,99 274,88 416,03 888,89 343,13 360,88 345,13 328,7 392,41 399,39 405,82 413,5 355,77 413,6 445,69 10 Manufacture of food products 165,11 164,41 103,49 119,1 174,83 173,75 191,5 187,34 165,73 177,26 180,11 197,3 256,95 248,19 257,1 266,22 11 Manufacture of beverages 724,98 576,52 568,14 390,88 810,66 771,06 479,93 562,96 540,79 526,21 516,42 572,51 710,05 744,9 696,65 669,4 12 Manufacture of tobacco products 1.098,55 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 157,66 211,56 130,6 133,94 268,09 290,01 193,27 212,03 202,29 157 581,38 418,01 269,4 251,2 269,73 294,82 14 Manufacture of wearing apparel 718 243,04 245,57 160,91 560,92 576,06 505,69 512,38 251,19 226,04 249,16 176,67 164,9 133,33 241,88 141,82 15 Manufacture of leather and related products 203,55 181,78 157,15 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 123,06 113,29 108,82 118,65 205,27 284,39 151,69 180,03 175,96 219,83 260,22 319,83 285,24 281,89 229,74 239,39 17 Manufacture of paper and paper products 329,16 284,38 229,27 124,98 401,94 350,54 245,21 302 259,69 424,75 356,9 452,62 684,02 394,46 298,88 306,39 18 Printing and reproduction of recorded media 136,26 156,13 101,29 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 807,23 815,88 209,03 245,71 970,3 205,89 563,01 294,57 310,36 219,86 188,56 290,35 251,5 210,1 393,44 366,17 20 Manufacture of chemicals and chemical products 745,64 649,27 413,42 345,06 865,73 876,43 625,96 655,1 648,09 679,42 786,1 930,78 990,28 888,14 778,65 923,52 21 Manufacture of basic pharmaceutical products and pharmaceutical preparations 477,82 525,16 423,45 391,93 857,56 728,26 712,86 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 308,64 264,51 219,09 167,55 333,29 376,93 285,3 298,35 258,16 336,85 333,71 330,79 357,39 377,92 315,39 379,22 23 Manufacture of other non-metallic mineral products 397,59 395,93 304,5 217,46 599,04 546,12 406,72 430,35 444,17 615,15 554,6 491,84 472,26 491,2 511,45 463,61 24 Manufacture of basic metals 292,8 223,48 195,2 212,37 317,36 276,11 232,95 276,81 323,57 398,63 370,2 400,64 449,62 373,8 293,6 439,66 25 Manufacture of fabricated metal products, except machinery and equipment 269,24 286,48 313,8 285,12 324,93 373,44 350,58 295,6 381,83 359,48 424,73 634,1 608,87 586,6 715 869,85 26 Manufacture of computer, electronic and optical products 823,33 686,05 509,68 449,25 717,13 568,78 557,13 566,07 603,92 820,66 877,17 802,12 765,31 574,17 1.426,71 2.190,93 27 Manufacture of electrical equipment 933,92 681,21 408,58 389,36 893,41 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. 1.043,86 910,9 602,52 606,17 888,53 754,81 677,98 677,71 852,03 849,03 917,9 1.181,11 1.099,36 691,7 677,91 964,54 29 Manufacture of motor vehicles, trailers and semi-trailers 261,6 233,91 196,36 157,92 365,93 387,91 275,43 255,38 303,21 303,34 336,02 363,51 337,6 330,57 311,34 324,3 30 Manufacture of other transport equipment 1.860,79 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 232,63 242,37 207,92 220,06 276,84 263,49 225,35 188,76 204,9 188,65 288,23 204,71 215,08 264,86 241,34 236,87 32 Other manufacturing 174,53 127,54 129,44 131,95 320,21 412,63 354,77 412,46 459,92 519,65 445,3 474,35 503,53 417,5 358,23 464,43 33 Repair and installation of machinery and equipment 608,19 724,32 741,78 779,41 984,08 845,48 747,42 725,69 676,01 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 1.020,77 961,02 428,07 496,36 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 232,79 207,76 181,05 165,29 267,93 156,03 152,47 222,68 231,23 220,76 265,1 249,04 228,44 199,25 247,53 256,36 37 Sewerage 164,66 215,85 169,55 182,7 196,52 188,86 144,57 227,53 302,61 223,57 311,42 288,82 325,33 319,66 198,3 242,66 38 Waste collection, treatment and disposal activities; materials recovery 134,84 113,33 118,11 102,6 232,16 143,43 116,76 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 462,11 384,72 371,28 405,59 373,78 692,02 368,82 289,4 235,32 176,58 457,31 407,73 437,1 580,86 598,09 607,75 41 Construction of buildings 325,72 392,89 335,04 305,93 378,72 369,27 321,57 361,81 428,73 476,99 504,17 544,49 488,81 460,36 536,64 528,39 42 Civil engineering 918,03 919,57 758,93 754,18 779,05 869,69 883,43 952,83 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 678,4 728,28 653,33 505,08 563,88 622,3 579 650,51 820,7 853,75 856,89 867,25 974,55 945,21 985,82 1.058,44 45 Wholesale and retail trade and repair of motor vehicles and motorcycles 149,68 147,55 141,68 116,7 167,92 171,54 119,65 244,23 166,32 201,47 206,68 259,33 214,31 237,41 214,68 282,89 46 Wholesale trade, except of motor vehicles and motorcycles 490,32 495,65 430,17 298,76 548,84 583,07 576,88 569,7 604,33 518,69 701,12 966,7 881,85 993,75 884,65 976,41 47 Retail trade, except of motor vehicles and motorcycles 159,35 156,59 139,46 112,04 181,48 177,68 154,1 156,78 139,75 139,98 147,84 178,07 141,66 178,29 164,04 135,97 49 Land transport and transport via pipelines 2.337,63 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 867,22 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 5.194,17 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 512,64 512,11 394,73 283,91 530,67 510,85 343,72 371,37 386,85 363,67 353,49 328,88 361,07 450,78 453,62 479,13 53 Postal and courier activities 316,32 353,51 390,56 419,25 439,27 446,54 82,34 130,79 102,93 120,99 171,11 124,71 247,34 140,33 159,6 152,16 55 Accommodation 80,82 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 53,5 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 324,36 255,89 175,33 192,04 496,97 674,2 692,08 686,16 733,07 902,69 696,67 722,61 785,88 550,32 656 895,91 59 Motion picture, video and television programme production, sound recording and music publishing activities 297,79 424,7 232,06 141,09 265,63 391,19 166,15 285,74 347,08 385,04 281,34 300,83 372,62 343,84 231,26 404,52 60 Programming and broadcasting activities 430,2 330,63 233,28 174,6 373,31 406,72 708,75 638,71 571,39 600,87 538,24 598,26 742,82 390,63 756,35 674,72 61 Telecommunications 350,1 305,63 234,42 271,54 526,79 517,99 494,18 589,67 475,99 555,33 457,26 490,83 646,29 676,61 695 725,41 62 Computer programming, consultancy and related activities 381,98 295,17 189,25 239,66 551,84 550,86 544,84 622,25 627,35 695,98 1.186,08 913,66 1.100,61 1.079,08 819,1 915,24 63 Information service activities 375,13 298,24 172,89 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 753,18 630,59 367,26 353,37 748,95 767,74 443,77 431,37 414,13 412,89 432,64 413,7 463,79 492,14 420,32 576,77 65 Insurance, reinsurance and pension funding, except compulsory social security 480,27 443,11 340,44 298,61 651,43 668,68 628,22 589,78 585,35 687,57 703,91 718,64 698,49 638,43 656,61 743,56 66 Activities auxiliary to financial services and insurance activities 214 245,33 167,34 183,22 590,74 493,56 466,93 455,65 363,03 490,57 465 489,08 532,68 570,48 581,22 518,84 68 Real estate activities 124,35 131,21 136,95 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 236,56 180,79 111,62 175,12 521,89 376,19 349,13 348,84 431,16 380 424,44 415,51 420,49 452,16 485,67 479,93 70 Activities of head offices; management consultancy activities 595,36 537,44 275,39 399,57 684,67 675,58 793,74 776,25 954,48 810,05 717,89 787,61 537,65 705,06 772,31 933,59 71 Architectural and engineering activities; technical testing and analysis 800,08 770,21 557,05 612,23 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 823,71 553,32 285,59 294,05 873,82 791,84 677,74 692,53 503,39 469,05 521,29 568,29 520,8 496,69 540,77 643,79 73 Advertising and market research 280,71 346,03 163,51 123,38 253,47 440,07 475,19 406,99 379,4 337,83 402,17 349,56 424,97 369,42 380,4 470,96 74 Other professional, scientific and technical activities 503,22 434,36 385,8 334,81 572,21 532,1 519,85 538,13 649,42 587,63 576 544,86 563,89 544,66 461,78 491,23 75 Veterinary activities 50,35 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 421,57 425,41 332 275,61 357,91 437,13 285,02 345,44 476,41 523,03 431,14 454,57 487,94 397,48 391,41 400,31 78 Employment activities 23,1 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 290,87 263,85 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 160,93 150,05 251,53 212,53 141,88 215,81 217,65 289,24 333,82 255,42 287,74 209,93 226,95 256,94 245 258,52 81 Services to buildings and landscape activities 59,48 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 160,41 175,72 133,28 129,44 233,91 269,28 145,25 136,4 381,83 284,59 244,82 331 416,38 348,69 218,36 384,17 84 Public administration and defence; compulsory social security 54,77 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 93,32 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 53,76 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 26,02 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 90,27 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 303,6 204,68 133,74 157,31 241,83 252,14 276,87 227,78 257,72 433,77 494,08 555,97 677,14 764,87 452,41 472,35 91 Libraries, archives, museums and other cultural activities 109,64 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 118,55 103,39 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 183,37 158,46 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 186,78 147,87 129,94 107,47 238,06 275,74 351,91 189,46 172,18 240,71 286,85 259,62 314,75 320,22 273,4 263,35 95 Repair of computers and personal and household goods 252,23 194,43 153,77 129,45 306,78 316,15 265,69 298,26 286,8 373,01 339,82 410,5 382,04 301,03 332,22 315,19 96 Other personal service activities 118,26 118,62 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: