On 1 May, the Federal Statistics Office of Germany published a comparison of labor costs in EU member states. When all contributions such as social security payments are included, Denmark has the highest hourly labour costs at 44.70 euro. Luxembourg is follows with 40.30 euro and Belgium is in third-place with 40 euro. Bulgaria has the cheapest labour costs at just 5.30 euro per hour by comparison. The average cost of a work hour in 28 EU member states is 26.60 euro.