Employer costs per hour worked for employee compensation, by establishment employment size, and benefit costs as a percent of total compensation costs, private industry, March 1997 Private industry All 1-99 100-499 500 or more establishments employees employees employees Compensation costs $17.97 $15.37 $16.97 $24.75 Wages and salaries $13.04 $11.54 $12.29 $17.12 Percent benefits 27.5 24.9 27.6 30.8