Defined benefit retirement plans: Employee contribution requirement and method of contribution

Table 4. Defined benefit retirement plans: Employee contribution requirement and method
of contribution, State and local government workers, March 2018
(All workers participating in defined benefit plans = 100 percent)
Characteristics Employee
contribution
required
Fixed percent of annual earnings1 Employee
contribution
not required
Total Mean fixed
percent of
annual
earnings
Median fixed
percent of
annual
earnings
All workers
91
79
7.1
7.0
9
Worker characteristics
         
Management, professional, and related
92
80
7.3
7.2
8
    Professional and related
92
81
7.4
7.2
8
        Teachers
92
83
7.7
7.3
8
            Primary, secondary, and special education
             school teachers
92
84
7.7
7.3
8
Service
92
78
7.1
7.0
8
    Protective service
92
76
7.3
7.2
8
Sales and office
88
76
6.7
6.8
12
    Office and administrative support
88
77
6.7
6.8
12
Natural resources, construction, and maintenance
89
78
6.5
6.3
11
Production, transportation, and material moving
88
76
6.3
6.3
12
Full time
91
79
7.1
7.0
9
Part time
90
76
7.1
7.0
10
Union
91
71
7.3
7.0
9
Nonunion
90
87
6.9
7.0
10
Average wage within the following categories:2
         
    Lowest 25 percent
91
84
6.7
6.8
9
        Lowest 10 percent
94
90
6.8
7.2
6
    Second 25 percent
90
78
6.8
7.0
10
    Third 25 percent
91
79
7.0
7.0
9
    Highest 25 percent
91
74
7.9
7.5
9
        Highest 10 percent
94
71
8.2
8.0
6
Establishment characteristics
         
Service-providing industries
91
79
7.1
7.0
9
    Education and health services
92
82
7.3
7.2
8
        Educational services
93
83
7.3
7.2
7
            Elementary and secondary schools
92
83
7.4
7.2
8
            Junior colleges, colleges, and universities
94
82
7.3
7.5
6
        Health care and social assistance
75
6.9
7.0
            Hospitals
72
7.0
7.5
    Public administration
90
74
6.7
6.3
10
1 to 99 workers
90
79
7.4
7.0
10
    1 to 49 workers
89
73
7.2
7.0
11
    50 to 99 workers
91
83
7.5
7.0
9
100 workers or more
91
79
7.0
7.1
9
    100 to 499 workers
88
79
7.0
6.9
12
    500 workers or more
93
79
7.0
7.2
7
State government
92
76
6.7
7.0
8
Local government
90
80
7.2
7.1
10
Geographic areas
         
Northeast
98
55
6.7
7.2
2
    New England
61
7.2
7.3
    Middle Atlantic
97
53
6.6
7.2
3
South
94
94
6.4
7.0
6
    South Atlantic
98
97
5.3
6.0
2
    East South Central
81
81
7.1
7.5
19
    West South Central
95
95
7.5
7.5
5
Midwest
87
80
7.7
6.8
13
    East North Central
82
73
8.2
8.0
18
    West North Central
95
93
7.1
6.0
5
West
82
72
8.4
8.0
18
    Mountain
84
84
8.9
8.0
16
    Pacific
82
68
8.1
8.0
18
1The employee contributes a fixed percentage of his or her earnings to the retirement plan.
2Surveyed 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 2018.

Note: Because of rounding, sums of individual items may not equal totals. For definitions of major plans, key provisions, and related terms,
see the "Glossary of Employee Benefit Terms" at
www.bls.gov/ncs/ebs/national-compensation-survey-glossary-of-employee-benefit-terms.htm.

Source: U.S. Bureau of Labor Statistics, National Compensation Survey.