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Employee Benefits Survey
EBS EBS Program Links

Financial benefits: Access

Table 41. Financial benefits: Access, State and local government workers, March 2016
(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
Healthcare
flexible
spending
account2
All workers
26
34
55
61
61
25
Worker characteristics
           
Management, professional, and related
27
36
57
64
62
25
    Professional and related
26
36
56
64
62
24
        Teachers
25
36
52
62
58
20
            Primary, secondary, and special education
             school teachers
21
37
51
62
58
18
Service
23
28
52
56
59
24
    Protective service
25
29
59
61
61
29
Sales and office
27
35
58
62
64
27
    Office and administrative support
27
35
59
63
65
28
Natural resources, construction, and maintenance
26
36
55
57
62
25
Production, transportation, and material moving
22
31
42
44
57
15
Full time
28
37
60
66
66
26
Part time
14
16
30
34
35
15
Union
21
32
57
65
65
29
Nonunion
29
36
54
58
58
21
Average wage within the following categories:4
           
    Lowest 25 percent
24
30
46
50
54
20
        Lowest 10 percent
22
25
38
41
50
15
    Second 25 percent
27
35
60
63
64
27
    Third 25 percent
26
38
59
64
63
28
    Highest 25 percent
26
34
59
67
66
23
        Highest 10 percent
25
30
53
64
64
26
Establishment characteristics
           
Service-providing industries
26
34
55
61
61
24
    Education and health services
27
36
55
63
61
23
        Educational services
28
36
55
63
61
22
            Elementary and secondary schools
22
36
51
59
57
19
            Junior colleges, colleges, and universities
48
35
67
76
74
30
        Health care and social assistance
20
39
61
65
61
30
            Hospitals
24
44
61
62
62
30
    Public administration
25
32
58
60
63
30
1 to 99 workers
18
22
34
38
45
21
    1 to 49 workers
16
19
34
37
40
18
    50 to 99 workers
22
27
34
39
50
25
100 workers or more
27
36
58
64
64
25
    100 to 499 workers
18
30
44
47
57
20
    500 workers or more
30
37
63
70
66
27
State government
40
33
74
76
79
41
Local government
21
34
49
56
55
19
Geographic areas
           
Northeast
6
12
36
46
68
26
    New England
43
43
56
    Middle Atlantic
3
14
34
47
73
27
South
33
44
62
66
63
20
    South Atlantic
33
46
65
69
58
25
    East South Central
50
51
40
46
70
    West South Central
23
37
70
73
66
16
Midwest
24
25
50
55
57
28
    East North Central
23
16
41
47
57
24
    West North Central
25
41
65
70
56
36
West
31
44
67
70
58
28
    Mountain
28
66
67
64
26
    Pacific
32
46
67
71
56
29
1Formerly referred to as Dependent care reimbursement account.
2Formerly referred to as Healthcare 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 the
employ er 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
2016.

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/glossary20152016.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.