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Annual National Accounts 2025

Wages and Profits

Net Operating Surplus and Net Mixed Income increased by 18.8% in 2025

Online ISSN: 2811-5724

CSO statistical release, 02 July 2026, 11am

	Compensation of Employees	Net Operating Surplus & Net Mixed Income	Consumption of Fixed Capital	Other Taxes less Other Subsidies on Production
Agriculture, Forestry & Fishing	1.5742934208468	5.59818575251092	1.33975784888908	-1.25352785318722
Industry (excl. Construction)	22.019770330889	110.658598717687	50.4843052628687	1.31710874720217
Construction	8.56709074829285	6.67262576412773	0.461002128672272	0.0375357761230168
Distribution, Transport, Hotels & Restaurants	30.2800340602632	18.0584151082437	5.11236724627515	0.792827407475236
Information & Communication	16.0828626828759	82.0832046721952	29.3579351699048	0.22627821829467
Financial & Insurance Activities	11.8216041793481	7.23642282122293	2.41335460517707	0.435402150271667
Real Estate Activities	1.42168762833131	18.6043676510163	11.5010115015837	0.840726990620903
Professional, Admin & Support Services	24.1067864722096	25.4831894932875	18.9754174859125	-0.0321865626387616
Public Admin, Education & Health	45.8260855285603	3.13620753618463	5.88925138071537	-0.0369887113808867
Arts, Entertainment & Other Services	3.45821934837501	2.10785029910814	0.702538113891867	0.0812872996630511

Figure 4.1 shows Gross Value Added at current basic prices by component at economic sector level. In 2025, Industry (excl. Construction) generated the highest Net Operating Surplus and Net Mixed Income (€111 billion) while Public Admin, Education & Health generated the highest Compensation of Employees (€46 billion).

Table 4.1 Gross Value Added Components by NACE Rev. 2 A10 Sector at Current Basic Prices, 2025

Table 4.1 shows the year-on-year percentage changes of the components that make up Gross Value Added at current basic prices by NACE Rev. 2 A10 sector and at total economy. Industry (excl. Construction) exhibited the largest growth rate in Net Operating Surplus and Net Mixed Income of 32.5%, compared to an 18.8% increase in Net Operating Surplus and Net Mixed Income across all economic sectors.

Table 4.2 Gross Value Added Components by Nace Rev. 2 A64 Sector at Current Market Prices, 2025

Table 4.2 Gross Value Added Components by NACE Rev. 2 A64 Sector at Current Basic Prices, 2025¹
ESA A64 code	NACE Rev. 2	Activity	Compensation of Employees	Net Operating Surplus and Net Mixed Income	Consumption of Fixed Capital	Other Taxes less Other Subsidies on Production	Gross Value Added (GVA) at Basic Prices	GVA by sector as a percentage of total GVA
			€m	€m	€m	€m	€m	%
01	01	Crop and animal production, hunting and related service activities	1356	5469	1300	-1192	6933	1.2
02	02	Forestry and logging	105	32	33	-40	130	0.0
03	03	Fishing and aquaculture	113	97	7	-22	195	0.0
04	05-09	Mining and quarrying	169	231	146	37	582	0.1
05	10-12	Manufacture of food products, beverages and tobacco products	3282	6645	1307	132	11367	2.0
06	13-15	Manufacture of textiles, wearing apparel and leather products	117	-1	62	31	209	0.0
07	16	Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials	339	-13	145	11	481	0.1
08	17	Manufacture of paper and paper products	224	54	61	4	344	0.1
09	18	Printing and reproduction of recorded media	190	-11	137	7	323	0.1
10, 11, 12, 17	19, 20, 21, 26	Manufacture of coke and refined petroleum products; basic chemicals; pharmaceutical products; computer, electronic and optical products²	7197	95992	36731	233	140152	24.4
13	22	Manufacture of rubber and plastics products	613	105	375	26	1119	0.2
14	23	Manufacture of other non-metallic mineral products	617	354	425	26	1422	0.2
15	24	Manufacture of basic metals	231	-43	119	8	316	0.1
16	25	Manufacture of fabricated metal products, except machinery and equipment	952	267	296	28	1543	0.3
18	27	Manufacture of electrical equipment	366	306	48	6	726	0.1
19	28	Manufacture of machinery and equipment n.e.c.	803	789	415	26	2034	0.4
20, 21	29-30	Manufacture of motor vehicles, trailers and semi-trailers; other transport equipment	174	76	73	16	338	0.1
22	31-32	Manufacture of furniture; other manufacturing	3807	4449	7259	30	15545	2.7
23	33	Repair and installation of machinery and equipment	616	230	69	1	916	0.2
24	35	Electricity, gas, steam and air-conditioning supply	1412	892	2200	52	4557	0.8
25	36	Water collection, treatment and supply	344	-16	370	210	909	0.2
26	37-39	Sewerage, waste management and remediation activities	564	353	247	433	1597	0.3
27	41-43	Construction	8567	6673	461	38	15738	2.7
28	45	Wholesale and retail trade and repair of motor vehicles and motorcycles	1735	843	143	17	2737	0.5
29	46	Wholesale trade, except of motor vehicles and motorcycles	8208	9196	846	121	18371	3.2
30	47	Retail trade, except of motor vehicles and motorcycles	7803	4276	834	79	12992	2.3
31	49	Land transport and transport via pipelines	2470	1831	721	210	5231	0.9
32	50	Water transport	74	-13	56	-15	102	0.0
33, 34	51-52	Air transport, Warehousing and support activities for transportation	2253	520	1752	196	4721	0.8
35	53	Postal and courier activities	945	146	78	51	1219	0.2
36	55-56	Accommodation; food and beverage service activities	6793	1259	683	134	8869	1.5
37, 38, 40	58, 59, 60, 62, 63	Publishing activities, Motion picture, video and television programme production, sound recording and music publishing activities; programming and broadcasting activities, Computer programming, consultancy and related activities; information service activities²	15060	80215	27470	158	122902	21.4
39	61	Telecommunications	1023	1869	1888	68	4848	0.8
41	64	Financial service activities, except insurance and pension funding	6373	1841	2065	243	10522	1.8
42	65	Insurance, reinsurance and pension funding, except compulsory social security	1267	3455	206	90	5018	0.9
43	66	Activities auxiliary to financial services and insurance activities	4181	1940	143	102	6367	1.1
44	68	Real estate activities	1422	18604	11501	841	32368	5.6
45	69-70	Legal and accounting activities; activities of head offices; management consultancy activities	9172	7736	6188	16	23113	4.0
46	71	Architectural and engineering services; technical testing and analysis	3367	1698	317	4	5385	0.9
47	72	Scientific research and development	884	551	548	-108	1875	0.3
48	73	Advertising and market research	634	233	163	2	1031	0.2
49	74-75	Other professional, scientific and technical activities; veterinary activities	1113	364	214	13	1703	0.3
50	77	Rental and leasing activities	1649	10836	11290	66	23841	4.2
51	78	Employment activities	2991	871	26	-44	3844	0.7
52	79	Travel agency, tour operator and other reservation services and related activities	270	117	22	1	411	0.1
53	80-82	Security and investigation activities; services to buildings and landscape activities; office administrative, office support and other business support activities	4028	3078	207	17	7329	1.3
54	84	Public administration and defence; compulsory social security	11258	0	2765	4	14028	2.4
55	85	Education	12564	-644	1519	-64	13374	2.3
56	86	Human health activities	15422	2770	1557	23	19771	3.4
57	87-88	Social work activities	6582	1010	48	0	7641	1.3
58	90-92	Creative, arts and entertainment activities; libraries, archives, museums and other cultural activities; gambling and betting activities	858	1112	377	30	2377	0.4
59	93	Sports activities and amusement and recreation activities	863	321	230	24	1438	0.3
60	94	Activities of membership organisations	776	110	10	10	907	0.2
61	95	Repair of computers and personal and household goods	69	-2	37	1	105	0.0
62	96	Other personal service activities	840	542	49	15	1446	0.3
63	97-98	Activities of households as employers of domestic personnel; undifferentiated goods and services producing activities of households for own use	52	24	-0	0	76	0.0
64	99	Activities of extraterritorial organisations and bodies (not included)	9	3	0	0	11	0.0
01-63	01-98	All NACE economic sectors	165,158	279,639	126,237	2,408	573,443
¹Preliminary figures. Table excludes statistical discrepancy
²Codes aggregated for confidentiality reasons

Open in Excel: Annual National Accounts 2025 Table 4.2 (XLS 18KB)

Table 4.2 provides a detailed breakdown of all components that make up Gross Value Added at current market prices by Nace Rev. 2 A64 sector. The combined sectors 19, 20, 21, 26 which includes the Manufacture of Coke & Refined Petroleum Products; Basic Chemicals; Pharmaceutical Products; Computer, Electronic & Optical Products, generated 24.4% of total Gross Value Added in 2025.

Table 4.3 Component Percentage Contribution to NACE Sector Gross Value Added by Nace Rev. 2 A64, 2025

Table 4.3 Component Percentage Contribution to NACE Sector Gross Value Added by NACE Rev. 2 A64 Sector, 2025¹						%
ESA A64 code	NACE Rev. 2	Activity	Compensation of Employees	Net Operating Surplus and Net Mixed Income	Consumption of Fixed Capital	Other Taxes less Other Subsidies on Production
01	01	Crop and animal production, hunting and related service activities	19.6	78.9	18.8	-17.2
02	02	Forestry and logging	81.0	24.3	25.3	-30.5
03	03	Fishing and aquaculture	57.9	49.9	3.4	-11.1
04	05-09	Mining and quarrying	29.0	39.6	25.0	6.4
05	10-12	Manufacture of food products, beverages and tobacco products	28.9	58.5	11.5	1.2
06	13-15	Manufacture of textiles, wearing apparel and leather products	55.9	-0.3	29.5	14.8
07	16	Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials	70.3	-2.8	30.1	2.4
08	17	Manufacture of paper and paper products	65.3	15.8	17.7	1.3
09	18	Printing and reproduction of recorded media	58.8	-3.3	42.4	2.1
10, 11, 12, 17	19, 20, 21, 26	Manufacture of coke and refined petroleum products; basic chemicals; pharmaceutical products; computer, electronic and optical products²	5.1	68.5	26.2	0.2
13	22	Manufacture of rubber and plastics products	54.8	9.4	33.5	2.3
14	23	Manufacture of other non-metallic mineral products	43.4	24.9	29.9	1.8
15	24	Manufacture of basic metals	73.2	-13.5	37.7	2.6
16	25	Manufacture of fabricated metal products, except machinery and equipment	61.7	17.3	19.2	1.8
18	27	Manufacture of electrical equipment	50.4	42.1	6.7	0.8
19	28	Manufacture of machinery and equipment n.e.c.	39.5	38.8	20.4	1.3
20, 21	29-30	Manufacture of motor vehicles, trailers and semi-trailers; other transport equipment	51.4	22.4	21.5	4.8
22	31-32	Manufacture of furniture; other manufacturing	24.5	28.6	46.7	0.2
23	33	Repair and installation of machinery and equipment	67.3	25.1	7.5	0.1
24	35	Electricity, gas, steam and air-conditioning supply	31.0	19.6	48.3	1.1
25	36	Water collection, treatment and supply	37.9	-1.8	40.7	23.1
26	37-39	Sewerage, waste management and remediation activities	35.3	22.1	15.4	27.1
27	41-43	Construction	54.4	42.4	2.9	0.2
28	45	Wholesale and retail trade and repair of motor vehicles and motorcycles	63.4	30.8	5.2	0.6
29	46	Wholesale trade, except of motor vehicles and motorcycles	44.7	50.1	4.6	0.7
30	47	Retail trade, except of motor vehicles and motorcycles	60.1	32.9	6.4	0.6
31	49	Land transport and transport via pipelines	47.2	35.0	13.8	4.0
32	50	Water transport	72.5	-12.9	54.8	-14.4
33, 34	51-52	Air transport, Warehousing and support activities for transportation	47.7	11.0	37.1	4.2
35	53	Postal and courier activities	77.5	12.0	6.4	4.2
36	55-56	Accommodation; food and beverage service activities	76.6	14.2	7.7	1.5
37, 38, 40	58, 59, 60, 62, 63	Publishing activities, Motion picture, video and television programme production, sound recording and music publishing activities; programming and broadcasting activities, Computer programming, consultancy and related activities; information service activities²	12.3	65.3	22.4	0.1
39	61	Telecommunications	21.1	38.5	38.9	1.4
41	64	Financial service activities, except insurance and pension funding	60.6	17.5	19.6	2.3
42	65	Insurance, reinsurance and pension funding, except compulsory social security	25.2	68.9	4.1	1.8
43	66	Activities auxiliary to financial services and insurance activities	65.7	30.5	2.2	1.6
44	68	Real estate activities	4.4	57.5	35.5	2.6
45	69-70	Legal and accounting activities; activities of head offices; management consultancy activities	39.7	33.5	26.8	0.1
46	71	Architectural and engineering services; technical testing and analysis	62.5	31.5	5.9	0.1
47	72	Scientific research and development	47.2	29.4	29.2	-5.8
48	73	Advertising and market research	61.4	22.5	15.8	0.2
49	74-75	Other professional, scientific and technical activities; veterinary activities	65.3	21.4	12.5	0.8
50	77	Rental and leasing activities	6.9	45.5	47.4	0.3
51	78	Employment activities	77.8	22.6	0.7	-1.1
52	79	Travel agency, tour operator and other reservation services and related activities	65.7	28.6	5.3	0.4
53	80-82	Security and investigation activities; services to buildings and landscape activities; office administrative, office support and other business support activities	55.0	42.0	2.8	0.2
54	84	Public administration and defence; compulsory social security	80.3	0.0	19.7	0.0
55	85	Education	93.9	-4.8	11.4	-0.5
56	86	Human health activities	78.0	14.0	7.9	0.1
57	87-88	Social work activities	86.1	13.2	0.6	0.0
58	90-92	Creative, arts and entertainment activities; libraries, archives, museums and other cultural activities; gambling and betting activities	36.1	46.8	15.9	1.3
59	93	Sports activities and amusement and recreation activities	60.0	22.3	16.0	1.7
60	94	Activities of membership organisations	85.6	12.2	1.1	1.2
61	95	Repair of computers and personal and household goods	65.6	-1.6	35.0	1.1
62	96	Other personal service activities	58.1	37.5	3.4	1.0
63	97-98	Activities of households as employers of domestic personnel; undifferentiated goods and services producing activities of households for own use	68.4	31.6	-0.0	0.0
64	99	Activities of extraterritorial organisations and bodies (not included)	76.7	23.3	0.0	0.0
01-63	01-98	All NACE economic sectors	28.8	48.8	22.0	0.4
¹Preliminary figures. Table excludes statistical discrepancy
²Codes aggregated for confidentiality reasons

Open in Excel: Annual National Accounts 2025 Table 4.3 (XLS 16KB)

Table 4.3 provides a detailed breakdown of the contribution of each component of Gross Value Added by Nace Rev. 2 A64 sector.

	Foreign-owned MNE dominated	Other
Compensation of Employees	15.9916960852122	84.0083039147878
Net Operating Surplus & Net Mixed Income	65.1873291982131	34.8126708017869
Consumption of Fixed Capital	58.0033060050392	41.9966939949608
Other Taxes less Other Subsidies on Production	22.5594508912979	77.4405491087021
Gross Value Added at Basic Prices	49.257446813919	50.742553186081

Figure 4.2 and Table 4.4 provides a breakdown of the components of Gross Value Added by Foreign-owned MNE Dominated and Other sectors. Foreign-owned MNE Dominated sectors include NACE Rev. 2 Codes: 19, 20, 21, 26, 31, 32, 58, 61, 62 and 63.

Foreign-owned MNE Dominated sectors made up 49.3% of total Gross Value Added at current basic prices while all Other sectors contributed 50.7%. When it comes to Compensation of Employees, Foreign-owned MNE Dominated sectors made up 16.0% of the total, with the remaining 84.0% coming from all Other Sectors.

Table 4.4 Breakdown of Foreign-owned multinational enterprise dominated sector and Other sectors, 2025

	Employers' Social Contribution	Wages & Salaries
Agriculture, Forestry & Fishing	227.77106337044	1346.52235747558
Industry (excl. Construction)	3716.58735209127	18303.1829787969
Construction	963.834823264814	7603.25592502541
Distribution, Transport, Hotels & Restaurants	3807.84267246047	26472.1913877981
Information & Communication	2215.70821947125	13867.1544634044
Financial & Insurance Activities	2276.9269084744	9544.67727087359
Real Estate Activities	157.215971805713	1264.47165652557
Professional, Admin & Support Services	3078.21008388862	21028.5763883207
Public Admin, Education & Health	8369.6376965855	37456.4478319746
Arts, Entertainment & Other Services	435.172262482112	3023.0470858926

Figure 4.3 shows Employers' Social Contribution and Wages & Salaries as a percentage of total Compensation of Employees by Nace Rev. 2 A10 sector. At A10 level, Financial and Insurance Activities has the highest percentage of Employers’ Social Contributions (19.3%).

Table 4.5 provides a detailed breakdown of the components that make up Compensation of Employees by Nace Rev. 2 A64 Sector.

Table 4.5 Compensation of Employees, Wages and Salaries and Employers Social Contribution by Nace Rev. 2 A64 Sector at Current Market Prices, 2025

Table 4.5 Compensation of Employees, Wages and Salaries and Employers' Social Contribution by NACE Rev. 2 A64 Sector at Current Market Prices, 2025¹
			D.1	D.11	D.12
ESA A64 code	NACE Rev. 2	Activity	Compensation of Employees	Wages and Salaries	Employers' Social Contribution	D.11 as percentage of D.1	D.12 as percentage of D.1
			€m	€m	€m	%	%
01	01	Crop and animal production, hunting and related service activities	1,356	1,159	197	85.5	14.5
02	02	Forestry and logging	105	91	15	86.2	13.8
03	03	Fishing and aquaculture	113	97	16	85.9	14.1
04	05-09	Mining and quarrying	169	137	32	80.8	19.2
05	10-12	Manufacture of food products, beverages and tobacco products	3,282	2,782	500	84.8	15.2
06	13-15	Manufacture of textiles, wearing apparel and leather products	117	105	12	89.4	10.6
07	16	Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials	339	300	39	88.6	11.4
08	17	Manufacture of paper and paper products	224	194	30	86.5	13.5
09	18	Printing and reproduction of recorded media	190	169	21	88.8	11.2
10, 11, 12, 17	19, 20, 21, 26	Manufacture of coke and refined petroleum products; basic chemicals; pharmaceutical products; computer, electronic and optical products2	7,197	5,880	1,316	81.7	18.3
13	22	Manufacture of rubber and plastics products	613	527	86	85.9	14.1
14	23	Manufacture of other non-metallic mineral products	617	539	78	87.4	12.6
15	24	Manufacture of basic metals	231	197	34	85.3	14.7
16	25	Manufacture of fabricated metal products, except machinery and equipment	952	847	105	88.9	11.1
18	27	Manufacture of electrical equipment	366	319	47	87.1	12.9
19	28	Manufacture of machinery and equipment n.e.c.	803	688	115	85.7	14.3
20, 21	29-30	Manufacture of motor vehicles, trailers and semi-trailers; other transport equipment	174	149	25	85.7	14.3
22	31-32	Manufacture of furniture; other manufacturing	3,807	3,124	683	82.0	18.0
23	33	Repair and installation of machinery and equipment	616	453	163	73.5	26.5
24	35	Electricity, gas, steam and air-conditioning supply	1,412	1,141	272	80.8	19.2
25	36	Water collection, treatment and supply	344	262	82	76.1	23.9
26	37-39	Sewerage, waste management and remediation activities	564	490	74	86.9	13.1
27	41-43	Construction	8,567	7,603	964	88.7	11.3
28	45	Wholesale and retail trade and repair of motor vehicles and motorcycles	1,735	1,546	189	89.1	10.9
29	46	Wholesale trade, except of motor vehicles and motorcycles	8,208	6,912	1,296	84.2	15.8
30	47	Retail trade, except of motor vehicles and motorcycles	7,803	6,973	831	89.4	10.6
31	49	Land transport and transport via pipelines	2,470	2,090	379	84.6	15.4
32	50	Water transport	74	56	18	75.5	24.5
33, 34	51-52	Air transport, Warehousing and support activities for transportation	2,253	1,886	367	83.7	16.3
35	53	Postal and courier activities	945	759	185	80.4	19.6
36	55-56	Accommodation; food and beverage service activities	6,793	6,250	544	92.0	8.0
37, 38, 40	58, 59, 60, 62, 63	Publishing activities, Motion picture, video and television programme production, sound recording and music publishing activities; programming and broadcasting activities, Computer programming, consultancy and related activities; information service activities2	15,060	13,019	2,041	86.4	13.6
39	61	Telecommunications	1,023	848	175	82.9	17.1
41	64	Financial service activities, except insurance and pension funding	6,373	5,069	1,304	79.5	20.5
42	65	Insurance, reinsurance and pension funding, except compulsory social security	1,267	1,010	257	79.7	20.3
43	66	Activities auxiliary to financial services and insurance activities	4,181	3,466	716	82.9	17.1
44	68	Real estate activities	1,422	1,264	157	88.9	11.1
45	69-70	Legal and accounting activities; activities of head offices; management consultancy activities	9,172	7,960	1,212	86.8	13.2
46	71	Architectural and engineering services; technical testing and analysis	3,367	2,985	381	88.7	11.3
47	72	Scientific research and development	884	743	142	84.0	16.0
48	73	Advertising and market research	634	554	80	87.4	12.6
49	74-75	Other professional, scientific and technical activities; veterinary activities	1,113	985	128	88.5	11.5
50	77	Rental and leasing activities	1,649	1,464	185	88.8	11.2
51	78	Employment activities	2,991	2,652	339	88.7	11.3
52	79	Travel agency, tour operator and other reservation services and related activities	270	238	32	88.3	11.7
53	80-82	Security and investigation activities; services to buildings and landscape activities; office administrative, office support and other business support activities	4,028	3,447	580	85.6	14.4
54	84	Public administration and defence; compulsory social security	11,258	8,789	2,469	78.1	21.9
55	85	Education	12,564	10,346	2,218	82.3	17.7
56	86	Human health activities	15,422	12,670	2,752	82.2	17.8
57	87-88	Social work activities	6,582	5,651	931	85.9	14.1
58	90-92	Creative, arts and entertainment activities; libraries, archives, museums and other cultural activities; gambling and betting activities	858	705	153	82.2	17.8
59	93	Sports activities and amusement and recreation activities	863	765	98	88.7	11.3
60	94	Activities of membership organisations	776	681	95	87.8	12.2
61	95	Repair of computers and personal and household goods	69	63	6	91.3	8.7
62	96	Other personal service activities	840	770	70	91.7	8.3
63	97-98	Activities of households as employers of domestic personnel; undifferentiated goods and services producing activities of households for own use	52	39	13	74.3	25.7
64	99	Activities of extraterritorial organisations and bodies (not included)	9	8	1	88.6	11.4
01-63	01-98	All NACE economic sectors	165,158	139,910	25,249	84.7	15.3
¹Preliminary
²Codes aggregated for confidentiality reasons

Open in Excel: Annual National Accounts 2025 Table 4.5 (XLS 18KB)

In 2025 and at A64 level, Repair and installation of machinery and equipment had the highest Employers' Social Contributions relative to total Compensation of Employees (26.5%), compared with 15.3% for all NACE economic sectors.

	2024	2025
1 - 10,000 euro	1.2341	1.1359
10,001 - 20,000 euro	3.4548	3.2519
20,001 - 30,000 euro	5.1397	4.8317
30,001 - 40,000 euro	8.4325	7.983
40,001 - 50,000 euro	9.5308	9.631
50,001 - 60,000 euro	8.9243	9.086
60,001 - 70,000 euro	7.7195	7.9686
70,001 - 80,000 euro	6.723	6.8768
80,001 - 90,000 euro	6.1928	6.1875
90,001 - 100,000 euro	5.4787	5.642
100,001 - 110,000 euro	4.5387	4.7651
110,001 - 120,000 euro	3.7383	3.9515
120,001 - 130,000 euro	3.0573	3.219
130,001 - 140,000 euro	2.4879	2.618
140,001 - 150,000 euro	2.0387	2.1502
150,001 - 175,000 euro	3.7288	3.8863
175,001 - 200,000 euro	2.6057	2.6782
200,001 - 250,000 euro	3.4539	3.5192
250,001 - 300,000 euro	2.1681	2.0711
300,001 - 400,000 euro	2.8963	2.8265
400,001 - 500,000 euro	1.4746	1.3786
500,001 - 750,000 euro	1.7469	1.4799
Over 750,001 euro	3.2344	2.862

Figure 4.4 shows the percentage contribution to total Compensation of Employees (COE) broken down into 23 income distribution groups for 2024 and 2025. In 2025, all income groups below €40,000 had lower percentage contributions to total Compensation of Employees, while most income brackets between €40,000 and €250,000 increased indicating increased Compensation of Employees across the distribution. In 2025, nearly 10% of all COE was attributed to individuals in the €40,001 - €50,000 group.

Table 4.6 Compensation of Employees Income Distribution

Table 4.7 Compensation of Employees by Nace Rev. 2 A10 Sector at Constant Market Prices, 2025

Table 4.7 shows Compensation of Employees at constant market prices by NACE Rev. 2 A10 and a percentage change of each sector compared to the previous year. In 2025, total Compensation of Employees grew by 1.5%. At constant prices, average compensation per hour worked has been held fixed, implying any increase or decrease is due to a change in labour quantity and/or labour quality.

Next chapter: Gross Value Added by Activity

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Table 4.1 Gross Value Added Components by NACE Rev. 2 A10 Sector at Current Basic Prices, 2025¹					%
		Year-on-year percentage changes (2024 to 2025)
NACE Rev. 2 A10	Description	Compensation of Employees	Net Operating Surplus and Net Mixed Income	Consumption of Fixed Capital	Gross Value Added (GVA) at Basic Prices
A	Agriculture, Forestry and Fishing	11.70	29.98	0.42	25.27
B, C, D and E	Industry (excl. Construction)	4.30	32.49	-22.63	7.91
F	Construction	5.24	9.61	-3.82	6.75
G, H and I	Distribution, Transport, Hotels and Restaurants	2.46	1.67	3.52	2.41
J	Information and Communication	3.02	20.04	2.33	13.17
K	Financial and Insurance Activities	4.97	-21.01	2.00	-6.61
L	Real Estate Activities	3.01	3.09	8.87	5.31
M and N	Professional, Admin and Support Services	4.19	10.53	-0.15	5.12
O, P and Q	Public Admin, Education and Health	5.68	4.63	3.59	5.38
R, S and T	Arts, Entertainment and Other Services	4.73	-0.60	7.53	3.25
A-T	All NACE economic sectors	4.35	18.77	-9.16	7.21
¹Preliminary figures. Table excludes statistical discrepancy

Table 4.7 Compensation of Employees by NACE Rev. 2 A10 Sector at Constant Prices, 2025
NACE Rev. 2 A10 sector	Description	€m	% change on previous year
A	Agriculture, Forestry and Fishing	1,470	4.3
B,C,D,E	Industry (excl. Construction)	22,385	6.0
C	of which Manufacturing	20,272	7.5
F	Construction	8,341	2.5
G,H,I	Distribution, Transport, Hotels and Restaurants	28,353	-4.1
J	Information and Communication	15,422	-1.2
K	Financial and Insurance Activities	12,000	6.6
L	Real Estate Activities	1,496	8.4
M,N	Professional, Admin and Support Services	23,423	1.2
O,P,Q	Public Admin, Education and Health	44,363	2.3
R,S,T	Arts, Entertainment and Other Services	3,329	0.8
A-T	All NACE economic sectors	160,582	1.46

Annual National Accounts 2025

Wages and Profits

Wages and Profits

Net Operating Surplus and Net Mixed Income increased by 18.8% in 2025

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Table 4.4 Breakdown of Foreign-owned multinational enterprise dominated sectors and Other sectors, 2025						%
		Percentage of 2025 total at current prices
Activity	NACE Rev. 2 codes	Compensation of Employees	Net Operating Surplus and Net Mixed Income	Consumption of Fixed Capital	Other Taxes less Other Subsidies on Production	Gross Value Added at Basic Prices
Foreign-owned MNE dominated¹	19, 20, 21, 26, 31, 32, 58, 61, 62 and 63	16.0	65.2	58.0	22.6	49.3

Other Sector²		84.0	34.8	42.0	77.4	50.7
^1'Foreign-owned MNE dominated' includes: Manufacture of coke and refined petroleum products, Manufacture of chemicals and chemical products, Manufacture of basic pharmaceutical products and pharmaceutical preparations, Manufacture of computer, electronic and optical products, Other manufacturing, Publishing activities, Telecommunications, Computer programming, consultancy and related activities; information service activities
²The 'Other' Sector includes all Nace sectors excluding those listed above

Table 4.6 Compensation of Employees Income Distribution		% Contribution
Bracket	2024	2025
€1 - €10,000	1.2	1.1
€10,001 - €20,000	3.5	3.3
€20,001 - €30,000	5.1	4.8
€30,001 - €40,000	8.4	8.0
€40,001 - €50,000	9.5	9.6
€50,001 - €60,000	8.9	9.1
€60,001 - €70,000	7.7	8.0
€70,001 - €80,000	6.7	6.9
€80,001 - €90,000	6.2	6.2
€90,001 - €100,000	5.5	5.6
€100,001 - €110,000	4.5	4.8
€110,001 - €120,000	3.7	4.0
€120,001 - €130,000	3.1	3.2
€130,001 - €140,000	2.5	2.6
€140,001 - €150,000	2.0	2.2
€150,001 - €175,000	3.7	3.9
€175,001 - €200,000	2.6	2.7
€200,001 - €250,000	3.5	3.5
€250,001 - €300,000	2.2	2.1
€300,001 - €400,000	2.9	2.8
€400,001 - €500,000	1.5	1.4
€500,001 - €750,000	1.7	1.5
Over €750,000	3.2	2.9
¹Compensation of employees is defined as the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done. Compensation of employees is made up of the following components: (a) wages and salaries and (b) employers’ social contributions.