Labour income share, economic activity

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Economic activities/branches (SIC 2008) Labour income share (%) Compensation of employees (mln euro) Imputed labour income (mln euro) Net operating surplus (mln euro) Remuneration of labour (mln euro) Remuneration of labour and capital (mln euro)
A-U All economic activities 73.8 559,412 80,108 306,851 639,520 866,263
C Manufacturing 59.3 57,951 3,811 46,116 61,762 104,067
10-12 Manufacture of food and beverages 61.6 10,014 1,118 8,052 11,132 18,066
16 Manufacture of wood products 74.8 921 90 430 1,011 1,351
17 Manufacture of paper 73.5 1,433 2 520 1,435 1,953
19 Manufacture of coke and petroleum 63.4 711 0 411 711 1,122
20 Manufacture of chemicals 92.8 5,278 1 411 5,279 5,689
21 Manufacture of pharmaceuticals 24.7 2,058 744 9,279 2,802 11,337
22 Manufacture rubber, plastic products 68.8 2,324 17 1,077 2,341 3,401
23 Manufacture of building materials 76.4 1,615 29 536 1,644 2,151
24 Manufacture of basic metals 102.6 1,718 9 -35 1,727 1,683
25 Manufacture of metal products 73.4 6,013 521 2,885 6,534 8,898
26 Manufacture of electronic products 59.0 2,881 7 2,018 2,888 4,899
27 Manufacture of electric equipment 62.2 2,068 15 1,283 2,083 3,351
28 Manufacture of machinery n.e.c. 42.1 10,246 46 14,222 10,292 24,468
29 Manufacture of cars and trailers 62.9 1,611 15 973 1,626 2,584
30 Manufacture of other transport 94.0 1,584 27 130 1,611 1,714
31-33 Other manufacturing and repair 73.6 5,814 1,056 3,519 6,870 9,333
43 Specialised construction activities 80.1 14,330 7,108 12,431 21,438 26,761
53 Postal and courier activities 101.9 2,227 223 178 2,450 2,405
78 Employment activities 88.7 27,053 583 4,105 27,636 31,158
O-Q Government and care 100.0 177,274 13,143 13,139 190,417 190,413
Q Health and social work activities 99.9 79,716 10,426 10,509 90,142 90,225
86 Human health activities 100.4 39,262 7,551 7,362 46,813 46,624
87-88 Care and social work 99.4 40,454 2,875 3,147 43,329 43,601
S Other service activities 100.5 7,116 3,898 3,847 11,014 10,963
T Activities of households 100.0 1,544 0 0 1,544 1,544
Source: CBS.
Explanation of symbols

Table explanation


This table presents data on the labour income share and the components used to calculate it. The labour income share is a measure of the distribution of earned income between providers of labour (employees and the self-employed) and providers of capital.

Data available from: 1995.

Status of the figures:
Data from 1995 up to and including 2023 are final. Data of 2024 and 2025 are provisional. The labour income share is based on data from the system of supply and use tables and the Sector accounts. Because the Sector accounts are revised annually, definitive figures can be subject to changes.

Changes as of July 8th 2026:
Data of 2025 have been added to this table. Following revision policy, 2024 data are updated, and time series of the sector accounts are revised (annual revision).

When will new figures be published?
Provisional data are published 6 months after the end of the reporting year. Final data are released 18 months after the end of the reporting year.

Description topics

Labour income share
The share of compensation of labor (employees and self-employed) in the total earned income of a country.
Compensation of employees
The total compensation, in cash or in kind, due by an employer to an employee for the work performed during a reporting period. The compensation of employees is equal to the total of wages and social contributions at the expense of employers.
Imputed labour income
Imputed labour income by self-employed and family workers.
Net operating surplus
The surplus that remains after compensation of employees and taxes less subsidies on production and imports have been subtracted from the sum of value added at basic prices. For the self-employed (who are part of the sector households) the surplus is called mixed income, it is partly a reward for their entrepreneurship compensation for their labour.
Remuneration of labour
Remuneration of labour and capital