Percent of workers with access to Section 125 cafeteria benefits by size of establishment and geographic area, 2006


							   (Percent)

					Flexible benefits   Dependent care   Healthcare  
							     reimbursement    reimbursement
							     accounts	      accounts

All workers					17		30		32
Establishments with 100 or more workers 	28		47		50
Establishments with 1 to 99 workers		 8		15		16
Metropolitan areas				17		32		33
Nonmetropolitan areas				18		19		25