Table 8. Private industry, by establishment employment size


Table 8.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by establishment employment
size, December 2013
                                                                                                                                                                       
                                                                                                                                                                       
                                                                        1-99 workers                                            100 workers or more                    
                                                                                                                                                                       
                 Compensation                                                                                                                                          
                   component                        1-99 workers        1-49 workers       50-99 workers    100 workers or more   100-499 workers   500 workers or more
                                                                                                                                                                       
                                                                                                                                                                       
                                                   Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent 
                                                                                                                                                                       

                                                                                                                                                                       
Total compensation.............................   $24.69    100.0     $23.78    100.0     $27.51    100.0     $35.29    100.0     $29.56    100.0     $43.65    100.0  
                                                                                                                                                                       
  Wages and salaries...........................    18.20     73.7      17.71     74.5      19.73     71.7      23.70     67.1      20.43     69.1      28.46     65.2  
                                                                                                                                                                       
  Total benefits...............................     6.49     26.3       6.07     25.5       7.78     28.3      11.59     32.9       9.12     30.9      15.19     34.8  
                                                                                                                                                                       
    Paid leave.................................     1.45      5.9       1.34      5.6       1.79      6.5       2.74      7.8       2.10      7.1       3.68      8.4  
      Vacation.................................     0.74      3.0       0.68      2.8       0.94      3.4       1.44      4.1       1.10      3.7       1.93      4.4  
      Holiday..................................     0.46      1.9       0.44      1.8       0.55      2.0       0.81      2.3       0.64      2.1       1.06      2.4  
      Sick.....................................     0.17      0.7       0.16      0.7       0.20      0.7       0.35      1.0       0.24      0.8       0.50      1.1  
      Personal.................................     0.07      0.3       0.06      0.3       0.10      0.4       0.15      0.4       0.12      0.4       0.19      0.4  
                                                                                                                                                                       
    Supplemental pay...........................     0.53      2.2       0.49      2.1       0.65      2.4       1.21      3.4       0.80      2.7       1.80      4.1  
      Overtime and premium(1)..................     0.18      0.7       0.16      0.7       0.24      0.9       0.33      0.9       0.30      1.0       0.38      0.9  
      Shift differentials......................    (2)       (3)       (2)       (3)        0.03      0.1       0.12      0.3       0.06      0.2       0.20      0.4  
      Nonproduction bonuses....................     0.34      1.4       0.33      1.4       0.38      1.4       0.76      2.2       0.44      1.5       1.22      2.8  
                                                                                                                                                                       
    Insurance..................................     1.70      6.9       1.57      6.6       2.07      7.5       3.30      9.4       2.68      9.1       4.22      9.7  
      Life.....................................     0.03      0.1       0.02      0.1       0.04      0.2       0.05      0.2       0.05      0.2       0.06      0.1  
      Health...................................     1.61      6.5       1.50      6.3       1.95      7.1       3.10      8.8       2.51      8.5       3.95      9.0  
      Short-term disability....................     0.03      0.1       0.03      0.1       0.04      0.1       0.08      0.2       0.06      0.2       0.11      0.2  
      Long-term disability.....................     0.03      0.1       0.02      0.1       0.03      0.1       0.07      0.2       0.05      0.2       0.10      0.2  
                                                                                                                                                                       
    Retirement and savings.....................     0.62      2.5       0.52      2.2       0.92      3.3       1.65      4.7       1.14      3.9       2.39      5.5  
      Defined benefit..........................     0.22      0.9       0.18      0.7       0.36      1.3       0.76      2.1       0.47      1.6       1.17      2.7  
      Defined contribution.....................     0.40      1.6       0.35      1.5       0.56      2.0       0.89      2.5       0.67      2.3       1.22      2.8  
                                                                                                                                                                       
    Legally required benefits..................     2.20      8.9       2.15      9.0       2.35      8.6       2.69      7.6       2.41      8.1       3.10      7.1  
      Social Security and Medicare.............     1.50      6.1       1.46      6.1       1.63      5.9       2.01      5.7       1.72      5.8       2.43      5.6  
        Social Security(4).....................     1.21      4.9       1.17      4.9       1.31      4.7       1.61      4.6       1.38      4.7       1.94      4.4  
        Medicare...............................     0.29      1.2       0.28      1.2       0.32      1.2       0.40      1.1       0.34      1.1       0.49      1.1  
      Federal unemployment insurance...........     0.04      0.2       0.04      0.2       0.04      0.1       0.03      0.1       0.03      0.1       0.03      0.1  
      State unemployment insurance.............     0.23      0.9       0.23      1.0       0.24      0.9       0.23      0.6       0.23      0.8       0.23      0.5  
      Workers' compensation....................     0.43      1.7       0.42      1.8       0.45      1.6       0.42      1.2       0.43      1.4       0.42      1.0  

  1 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.
  4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.

Note: The sum of individual items may not equal totals due to rounding.

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Last Modified Date: March 12, 2014