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Employee Benefits Survey
EBS EBS Program Links

Financial benefits: Access

Table 41. Financial benefits: Access, State and local government workers, National
Compensation Survey, March 2015

(All workers = 100 percent)

Characteristics

Health
savings
account

Section 125 cafeteria benefits

Savings
plans with
no employer
contribution3

Financial
planning

Flexible
benefits

Dependent
care flexible
spending
account1

Health care
flexible
spending
account2

All workers

24

34

54

60

60

24

Worker characteristics

           

Management, professional, and related

25

37

56

63

61

25

    Professional and related

24

37

56

63

61

24

        Teachers

23

36

51

61

57

20

            Primary, secondary, and special education
             school teachers

21

37

51

62

57

19

Service

21

28

51

56

58

24

    Protective service

23

29

59

60

61

29

Sales and office

24

35

56

60

61

26

    Office and administrative support

24

35

57

61

62

27

Natural resources, construction, and maintenance

25

36

54

57

62

25

Production, transportation, and material moving

22

32

41

43

56

15

Full time

25

38

59

64

65

26

Part time

16

16

31

35

35

15

Union

21

32

57

64

64

29

Nonunion

26

37

52

56

57

20

Average wage within the following categories:4

           

    Lowest 25 percent

23

30

45

50

51

19

        Lowest 10 percent

18

24

35

40

47

14

    Second 25 percent

24

34

59

62

64

28

    Third 25 percent

24

38

58

63

62

28

    Highest 25 percent

24

35

57

65

64

24

        Highest 10 percent

22

32

50

61

60

25

Establishment characteristics

           

Service-providing industries

24

34

54

60

60

24

    Education and health services

25

36

54

62

59

22

        Educational services

26

36

54

63

60

22

            Elementary and secondary schools

22

36

50

59

56

19

            Junior colleges, colleges, and universities

39

36

66

75

73

30

        Health care and social assistance

17

41

55

58

53

28

            Hospitals

21

50

55

56

55

27

    Public administration

23

32

58

59

63

30

1 to 99 workers

18

22

33

37

43

20

    1 to 49 workers

16

18

32

34

37

17

    50 to 99 workers

20

27

35

41

51

25

100 workers or more

25

36

58

63

63

25

    100 to 499 workers

17

31

43

45

55

20

    500 workers or more

27

38

63

70

65

27

State government

35

35

72

74

77

39

Local government

20

34

48

55

54

19

Geographic areas

           

Northeast

6

12

36

45

68

26

    New England

15

42

41

55

    Middle Atlantic

3

14

34

47

72

26

South

30

45

60

65

61

19

    South Atlantic

33

46

64

69

57

25

    East South Central

51

38

46

67

    West South Central

22

39

66

69

64

15

Midwest

22

25

49

55

55

28

    East North Central

22

16

40

46

56

24

    West North Central

23

40

65

69

54

36

West

30

44

66

69

57

28

    Mountain

25

65

67

63

26

    Pacific

32

46

66

70

55

28

1Formerly referred to as Dependent care reimbursement account.

2Formerly referred to as Health care reimbursement account.

3Savings plans established by the employer on behalf of the employee, but with no employer contribution.  These are cash or deferred
arrangement plans or individual retirement accounts used to fund savings and retirement plans authorized by section 401(k), 403(b), or 457 of
the Internal Revenue Code. The employees’ contributions can be pre- and post-tax. Employees may authorize a payroll deduction by theemployer to fund the established plan.

4Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with
earnings both above and below the threshold.  The categories were formed using percentile estimates generated using wage data for March
2015.


Note: Dash indicates no workers in this category or data did 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/glossary20142015.htm.