Health and Retirement Plan Provisions

The National Compensation Survey (NCS) Benefits series is comprised of two publications on the incidence and provisions of selected benefits provided by employers to their employees. In the fall, annual summaries of benefit coverage are published on the incidence and key provisions of selected benefit plans and detailed provisions of vacation, paid holidays, sick leave, nonproduction bonuses, life insurance plans, health insurance, short-term and long-term disability insurance, health savings accounts, wellness benefits, financial benefits, and other benefit plans. Employer and employee shares of contributions to medical care premiums and their average amounts are also presented. In the spring, more detailed information on the provisions on health and retirement plans were published through 2025. This historic information includes plan features, costs, and limitations or restrictions for health and retirement plans. Detailed provisions of health care and retirement benefit plans were published separately with the focus on a particular benefit rotating between healthcare, defined benefit, and defined contribution plans. While new estimates on detailed provisions are not published, the historical information will remain available.