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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 2018
(All workers = 100 percent)
Characteristics Health
savings
account 		Section 125 cafeteria benefits Savings
plans with
no employer
contribution3 		Financial
planning 		Stock options
Flexible
benefits 		Dependent
care flexible
spending
account1 		Healthcare
flexible
spending
account2 		Signing Other
All workers
36
37
63
69
63
27
1
[4]
Worker characteristics
               
Management, professional, and related
38
38
65
71
66
27
1
[4]
    Professional and related
37
38
64
70
65
26
[4]
[4]
        Teachers
38
39
59
67
63
24
–
–
            Primary, secondary, and special education
             school teachers
38
41
58
67
63
22
–
–
Service
31
34
59
64
58
24
–
–
    Protective service
30
35
62
67
64
28
–
–
Sales and office
38
37
64
70
64
27
1
–
    Office and administrative support
38
37
64
70
65
28
1
–
Natural resources, construction, and maintenance
34
38
60
65
57
28
–
–
Production, transportation, and material moving
30
40
58
62
64
25
–
–
Full time
39
40
68
75
68
29
1
[4]
Part time
20
19
33
34
35
13
–
–
Union
31
29
62
70
65
28
[4]
[4]
Nonunion
40
44
64
68
62
25
1
1
Average wage within the following categories:5
               
    Lowest 25 percent
32
37
56
60
53
23
1
–
        Lowest 10 percent
28
37
48
53
47
18
–
–
    Second 25 percent
38
36
65
71
65
29
1
–
    Third 25 percent
38
44
70
75
71
30
1
1
    Highest 25 percent
37
31
62
70
65
25
1
–
        Highest 10 percent
34
26
53
67
65
23
–
–
Establishment characteristics
               
Service-providing industries
36
37
63
69
63
27
1
[4]
    Education and health services
38
39
63
70
64
26
1
[4]
        Educational services
38
39
61
68
63
24
–
–
            Elementary and secondary schools
35
39
55
63
59
21
–
–
            Junior colleges, colleges, and universities
49
37
78
81
75
34
–
–
        Health care and social assistance
36
37
79
85
70
34
–
–
            Hospitals
32
37
82
84
73
33
–
–
    Public administration
35
35
64
69
66
31
1
–
1 to 99 workers
32
31
51
55
52
24
–
–
    1 to 49 workers
32
29
44
50
49
25
–
–
    50 to 99 workers
32
33
57
61
54
22
–
–
100 workers or more
37
39
66
73
67
27
1
1
    100 to 499 workers
35
34
59
63
60
24
1
–
    500 workers or more
38
41
70
78
70
29
–
[4]
State government
47
40
84
86
82
44
1
–
Local government
32
36
56
63
57
21
–
[4]
Geographic areas
               
Northeast
15
9
47
58
70
26
–
–
    New England
20
–
49
55
57
22
–
–
    Middle Atlantic
13
11
46
59
74
27
–
–
South
41
54
71
76
67
27
1
–
    South Atlantic
41
50
75
78
71
27
–
–
    East South Central
43
59
63
69
64
33
–
–
    West South Central
39
58
69
76
64
26
–
–
Midwest
40
31
57
66
61
25
–
–
    East North Central
39
30
55
63
61
25
–
–
    West North Central
43
35
62
70
61
24
–
–
West
42
37
67
69
53
27
–
1
    Mountain
38
43
69
69
58
32
–
–
    Pacific
43
34
66
69
51
24
–
–
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 employer to fund the established plan.
4Less than 0.5.
5Surveyed 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: 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/national-compensation-survey-glossary-of-employee-benefit-terms.htm.

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