The company spent 32 percent of its revenue on salaries and pensions last year, twice as much as Norwegian and three times as much as Ryanair.
Norwegian dished out 17. 4 percent, while Ryanair's figure was just 9.5 percent, according to a new report commissioned by the Norwegian Work Research Institute and released on Friday.
But the figures suggest that SAS generates less revenue per employee, around 304,000 kronor ($43,000), compared to 507,000 kronor ($71,000) at Norwegian and 480,000 at Ryanair ($67,000). KLM, Air France and Lufthansa all performed even worse.
According to the study, Spanish Vueling makes the most money per member of staff, around 553, 000 kronor ($US 77,500).