Manufacturing

* Avg payroll cost per employee per month = wages, wage compensation and other personnel expenses from the income statement (AOP 211: net wages, taxes and contributions on wages including the employer's, and other personnel expenses) / employees / 12. It is not an employee's gross or net salary; reporting errors can move it significantly, and values below 300€ a month are not shown. How we calculate →

Totals include 93 sole proprietors: natural persons whose statements are shown only in aggregate, never by name. The company count excludes them. How we calculate →