Table 21. Defined contribution plans: Method of contribution and availability of annuity, private industry workers, National Compensation Survey, 2010 (All workers participating in defined contribution plans = 100 percent) Method of contribution(1) Annuity Characteristics Roth availabl- 401 (k) 401(k) e(3) pre-tax contribu- contribu- tion tion (post-ta- x)(2) Worker characteristic All workers............................. 86 23 18 Management, professional, and related... 89 28 22 Management, business, and financial... 93 31 20 Professional and related.............. 86 26 23 Service................................. 85 14 16 Protective service.................... 92 – – Sales and office........................ 88 22 15 Sales and related..................... 91 16 12 Office and administrative support..... 86 25 16 Natural resources, construction, and maintenance............................. 69 19 28 Construction, extraction, farming, fishing, and forestry................. 55 – 30 Installation, maintenance, and repair 82 30 26 Production, transportation, and material moving.................................. 87 23 11 Production............................ 85 27 12 Transportation and material moving.... 90 17 9 Full time............................... 87 25 18 Part time............................... 83 10 15 Union................................... 76 25 35 Nonunion................................ 87 23 16 Average wage within the following categories:(4) Lowest 25 percent..................... 87 17 12 Lowest 10 percent................... 81 – – Second 25 percent..................... 89 18 12 Third 25 percent...................... 84 22 17 Highest 25 percent.................... 86 30 24 Highest 10 percent.................. 89 33 24 Establishment characteristic Goods-producing industries.............. 81 23 17 Construction.......................... 58 – 22 Manufacturing......................... 88 29 15 Service-providing industries............ 88 23 18 Trade, transportation, and utilities.. 89 18 14 Wholesale trade..................... 87 28 23 Retail trade........................ 89 9 9 Transportation and warehousing...... 93 – – Information........................... 87 47 27 Financial activities.................. 94 37 12 Finance and insurance............... 93 38 11 Credit intermediation and related activities........................ 95 31 – Insurance carriers and related activities........................ 91 46 15 Professional and business services.... 87 34 18 Professional and technical services 83 – – Education and health services......... 83 11 24 Educational services................ 76 10 57 Junior colleges, colleges, and universities...................... 79 11 65 Health care and social assistance... 84 11 17 1 to 99 workers......................... 79 18 14 1 to 49 workers....................... 77 16 13 50 to 99 workers...................... 84 23 – 100 workers or more..................... 91 26 20 100 to 499 workers.................... 91 22 15 500 workers or more................... 91 32 26 Geographic area New England............................. 84 19 31 Middle Atlantic......................... 82 25 20 East North Central...................... 87 25 20 West North Central...................... 87 24 24 South Atlantic.......................... 89 21 15 East South Central...................... 93 29 10 West South Central...................... 88 20 – Mountain................................ 90 24 19 Pacific................................. 81 25 18 1 Sum of individual items may be greater than total because both methods of contribution are available to some employees 2 Plans that combine features of traditional Roth IRA plans and 401(k) plans in savings and thrift plans. Under these plans employees are allowed to have part or all of their retirement plan contributions be subject to all the same post-tax treatment as under a Roth IRA plan. 3 The remaining workers include both workers not having an annuity available as well as those workers where the availability is not determinable. For example, 18 percent of all workers have an annuity provision available. The remaining 82 percent either do not have the provision or information on the provision is not available. 4 The categories are based on the average wage for each occupation surveyed, which may include workers with earnings both above and below the threshold. The average wages are based on the estimates published in the "National Compensation Survey: Occupational Earnings in the United States, 2009." See Technical Note for more details. NOTE: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20102011.htm.