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Economic News Release
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ECEC ECEC Program Links

Employer Costs for Employee Compensation News Release

For release 10:00 a.m. (EDT) Thursday, March 19, 2020				          USDL-20-0451

Technical information:	(202) 691-6199  •  ncsinfo@bls.gov  •  www.bls.gov/ect
Media contact:		(202) 691-5902  •  pressoffice@bls.gov


		      EMPLOYER COSTS FOR EMPLOYEE COMPENSATION – DECEMBER 2019


Private industry employers spent an average of $34.72 per hour worked for total employee compensation in
December 2019, the U.S. Bureau of Labor Statistics reported today. Wages and salaries averaged $24.36
per hour worked and accounted for 70.1 percent of these costs, while benefit costs averaged $10.37 and
accounted for the remaining 29.9 percent. (See table 1.)

Within total benefits, supplemental pay costs averaged $1.19 per hour worked or 3.4 percent of total
compensation. Supplemental pay includes employer costs for employee shift differentials (extra payments
for working a non-traditional work schedule) that averaged $0.08 (0.2 percent), overtime and premium pay
(pay for work in addition to the regular work schedule) that averaged $0.31 (0.9 percent), and
nonproduction bonuses (such as holiday bonuses or end-of-year bonuses which are given at the discretion
of the employer and are not tied to a production formula) at $0.79 (2.3 percent). (See table 1.)

Supplemental pay costs for goods-producing industry workers averaged $1.74 per hour worked or 4.4
percent of total compensation, including $0.12 for shift differentials (0.3 percent), $0.70 for overtime
and premium pay (1.8 percent), and $0.92 (2.3 percent) for nonproduction bonuses. Supplemental pay costs
in goods-producing industries ranged from $1.36 (3.4 percent) in construction to $1.91 (4.9 percent) in
manufacturing. (See table 4 and the database query tool at www.bls.gov/ncs/ect/data.htm.)

Supplemental pay costs for service-providing industry workers averaged $1.07 per hour worked or 3.2
percent of total compensation, including $0.07 (0.2 percent) for shift differentials, $0.24
(0.7 percent) for overtime and premium pay and $0.77 (2.3 percent) for nonproduction bonuses.
Supplemental pay costs averaged $0.24 in the leisure and hospitality industry with a relative standard
error (RSE) of 13.1 percent corresponding to a 90 percent confidence interval of $0.19 to $0.29. In the
financial activities industry, supplemental pay costs averaged $2.92 with an RSE of 10.4 percent
corresponding to a 90 percent confidence interval of $2.42 to $3.42. (See table 4, the technical note,
and the database query tool at www.bls.gov/ncs/ect/data.htm.)

Within occupational groups, employer supplemental pay costs for management, professional, and related
workers averaged $2.22 per hour worked or 3.7 percent of total compensation including $0.12
(0.2 percent) for shift differentials, and $0.18 (0.3 percent) for overtime and premium pay. The largest
employer cost portion of supplemental pay was $1.92 (3.2 percent) for nonproduction bonuses. Employer
supplemental pay costs for natural resources, construction, and maintenance workers averaged $1.35
(3.7 percent). Shift differential costs were $0.05 (0.1 percent), nonproduction bonuses were $0.41
(1.1 percent), and overtime and premium pay $0.89 (2.4 percent). (See table 4 and the database query
tool at www.bls.gov/ncs/ect/data.htm.)

Among census regions, employer costs for supplemental pay ranged from $1.09 per hour worked or 3.6
percent of total compensation in the South to $1.36 (3.5 percent) in the Northeast. Employer costs for
shift differentials in the Midwest averaged $0.10 (0.3 percent) and $0.10 (0.2 percent) in the
Northeast. Overtime and premium pay costs were $0.29 (0.9 percent) in the South and $0.37 (1.1 percent)
in the Midwest regions. Employer costs for nonproduction bonuses ranged from $0.73 (2.4 percent) in the
South to $0.96 (2.4 percent) in the Northeast. (See table 7 and the database query tool at
www.bls.gov/ncs/ect/data.htm.)

Supplemental pay employer costs averaged $1.14 per hour worked or 3.4 percent of total compensation for
nonunion workers and $1.72 (3.6 percent) for union workers. Overtime and premium costs were the largest
component of supplemental pay for union workers averaging $0.89 (1.8 percent), while nonproduction bonus
costs were the largest share of supplemental pay for nonunion workers averaging $0.81 (2.4 percent).
(See table 5 and the database query tool at www.bls.gov/ncs/ect/data.htm.)

Other highlights in private industry (See table 1.)

• Paid leave averaged $2.53 per hour worked or 7.3 percent of total compensation. Average costs for paid
leave components include $0.14 for personal leave (0.4 percent), $0.34 for sick leave (1.0 percent),
$0.75 for holiday leave (2.2 percent), and $1.30 for vacation leave (3.8 percent).
• Insurance benefits averaged $2.76 per hour worked or 8.0 percent of total compensation. Average costs
for insurance components include $0.04 for life insurance (0.1 percent), $0.04 for long-term disability
(0.1 percent), $0.07 for short-term disability (0.2 percent), and $2.61 for health insurance
(7.5 percent).
• Retirement and savings averaged $1.22 per hour worked or 3.5 percent of total compensation. Average
costs for retirement and savings components include $0.42 for defined benefit (1.2 percent) and $0.80
for defined contribution (2.3 percent).
• Legally required benefits averaged $2.66 per hour worked or 7.7 percent of total compensation,
including $2.05 or 5.9 percent of total compensation for social security and Medicare, $0.03 per hour
(0.1 percent) for federal unemployment insurance, $0.14 per hour (0.4 percent) for state unemployment
insurance, and $0.45 (1.3 percent) for workers’ compensation.

Note: The sum of individual compensation components may not equal totals due to rounding.

                                            TECHNICAL NOTE

Employer Costs for Employee Compensation (ECEC), a product of the National Compensation Survey,
provides the average employer cost for wages and salaries as well as benefits per employee hour worked.

The ECEC covers the civilian economy, which includes data from both private industry and state and local
government. Excluded from private industry are the self-employed, agricultural workers, and private
household workers. Federal government workers are excluded from the public sector.

All workers are included in the benefit cost estimates including those that do not have plan access or
do not participate. Costs are also affected by other factors such as cost sharing between employers and
employees, plan features, and plan generosity. For the latest information on the percentage of workers
with access to and participating in employer-sponsored benefit plans, including health care and
retirement and savings plans, see www.bls.gov/ebs.

The “National Compensation Measures,” provides additional details on the sample design, calculation
methodology, and resources explaining changes over time. (See www.bls.gov/opub/hom/ncs/home.htm.)
 
Additional ECEC estimates, including historical data, are available in the ECEC database query tool at
www.bls.gov/ncs/ect/data.htm.

Sample size 
Data for this reference period were collected from a probability sample of approximately
25,500 occupational observations selected from a sample of about 6,300 private industry establishments
and approximately 7,800 occupational observations selected from a sample of about 1,400 state and local
government establishments that provided data at the initial interview.

Measures of reliability
Relative standard errors provide users a tool to judge the quality of an estimate to ensure that it is
within an acceptable range for their intended purpose. Available at www.bls.gov/web/ecec.supp.toc.htm
and database query tool at www.bls.gov/ncs/ect/data.htm.

Comparisons
Compensation cost levels in state and local government should not be directly compared with levels in
private industry. Differences between these sectors stem from factors such as variation in work
activities and occupational structures. 

Publication focus
Topics of news releases for the upcoming reference periods are as follows:

• March 2020 - Compensation costs by wage percentile and 15 metropolitan areas
• June 2020 - Health benefit costs in private industry
• September 2020 - Compensation costs in  state and local government

For the 2020 ECEC release dates, see www.bls.gov/schedule/news_release/ecec.htm.


Table 1. Employer Costs for Employee Compensation by ownership [Dec. 2019]
Compensation component Civilian workers(1) Private industry
workers
State and local
government workers
Cost ($) Percent of
compensation
Cost ($) Percent of
compensation
Cost ($) Percent of
compensation

Total compensation(2)

37.10 100.0 34.72 100.0 52.14 100.0

Wages and salaries

25.47 68.6 24.36 70.1 32.50 62.3

Total benefits

11.63 31.4 10.37 29.9 19.63 37.7

Paid leave

2.72 7.3 2.53 7.3 3.89 7.5

Vacation

1.33 3.6 1.30 3.8 1.47 2.8

Holiday

0.80 2.2 0.75 2.2 1.11 2.1

Sick

0.43 1.2 0.34 1.0 1.01 1.9

Personal

0.16 0.4 0.14 0.4 0.31 0.6

Supplemental pay

1.09 2.9 1.19 3.4 0.51 1.0

Overtime and premium(3)

0.30 0.8 0.31 0.9 0.22 0.4

Shift differentials

0.07 0.2 0.08 0.2 0.05 0.1

Nonproduction bonuses

0.72 1.9 0.79 2.3 0.24 0.5

Insurance

3.22 8.7 2.76 8.0 6.08 11.7

Life

0.05 0.1 0.04 0.1 0.07 0.1

Health

3.06 8.3 2.61 7.5 5.93 11.4

Short-term disability

0.06 0.2 0.07 0.2 0.03 0.1

Long-term disability

0.04 0.1 0.04 0.1 0.05 0.1

Retirement and savings

1.92 5.2 1.22 3.5 6.30 12.1

Defined benefit

1.17 3.1 0.42 1.2 5.85 11.2

Defined contribution

0.75 2.0 0.80 2.3 0.45 0.9

Legally Required benefits

2.69 7.2 2.66 7.7 2.86 5.5

Social Security and Medicare

2.07 5.6 2.05 5.9 2.24 4.3

Social Security(4)

1.65 4.4 1.64 4.7 1.71 3.3

Medicare

0.42 1.1 0.41 1.2 0.53 1.0

Federal unemployment insurance

0.02 0.1 0.03 0.1 (5)- (6)-

State unemployment insurance

0.13 0.4 0.14 0.4 0.06 0.1

Workers' compensation

0.46 1.2 0.45 1.3 0.56 1.1

Footnotes
(1) Includes workers in the private nonfarm economy except those in private households, and workers in the public sector, except the federal government.
(2) Includes costs for wages and salaries and benefits.
(3) Includes premium pay for work (such as overtime, weekends, and holidays) in addition to the regular work schedule.
(4) Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
(5) Cost per hour worked is $0.01 or less.
(6) Less than .05 percent.


Table 2. Employer Costs for Employee Compensation for civilian workers by occupational and industry group [Dec. 2019]
Series Total compensation(1) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

Civilian workers(2)

37.10 100.0 25.47 68.6 11.63 31.4 2.72 7.3 1.09 2.9 3.22 8.7 1.92 5.2 2.69 7.2

Occupational group

Management, professional, and related

61.28 100.0 41.84 68.3 19.44 31.7 5.27 8.6 1.76 2.9 4.92 8.0 3.71 6.1 3.78 6.2

Management, business and financial

69.73 100.0 47.63 68.3 22.10 31.7 6.67 9.6 2.87 4.1 4.78 6.9 3.46 5.0 4.32 6.2

Professional and related

57.48 100.0 39.24 68.3 18.25 31.7 4.63 8.1 1.26 2.2 4.99 8.7 3.82 6.7 3.54 6.2

Teachers(3)

65.17 100.0 44.33 68.0 20.84 32.0 3.44 5.3 0.25 0.4 6.44 9.9 7.36 11.3 3.35 5.1

Primary, secondary, and special education school teachers

64.87 100.0 43.11 66.5 21.76 33.5 2.99 4.6 0.22 0.3 7.13 11.0 8.34 12.9 3.08 4.7

Registered nurses

59.00 100.0 38.31 64.9 20.68 35.1 5.83 9.9 2.20 3.7 5.66 9.6 3.09 5.2 3.90 6.6

Sales and office

27.09 100.0 19.03 70.3 8.05 29.7 1.83 6.8 0.70 2.6 2.58 9.5 0.96 3.5 1.99 7.3

Sales and related

25.21 100.0 19.14 75.9 6.07 24.1 1.42 5.6 0.67 2.7 1.48 5.9 0.55 2.2 1.95 7.7

Office and administrative support

28.23 100.0 18.97 67.2 9.26 32.8 2.08 7.4 0.72 2.5 3.24 11.5 1.21 4.3 2.01 7.1

Service

19.82 100.0 14.13 71.3 5.69 28.7 1.04 5.3 0.42 2.1 1.67 8.4 0.86 4.4 1.69 8.5

Natural resources, construction, and maintenance

37.11 100.0 24.88 67.1 12.23 32.9 2.03 5.5 1.31 3.5 3.32 8.9 2.07 5.6 3.50 9.4

Construction, extraction, farming, fishing, and forestry

37.90 100.0 25.04 66.1 12.87 33.9 1.63 4.3 1.39 3.7 3.39 8.9 2.62 6.9 3.85 10.1

Installation, maintenance, and repair

36.26 100.0 24.72 68.2 11.55 31.8 2.46 6.8 1.22 3.4 3.25 9.0 1.49 4.1 3.13 8.6

Production, transportation, and material moving

29.37 100.0 19.42 66.1 9.95 33.9 1.78 6.1 1.26 4.3 3.04 10.4 1.25 4.2 2.63 8.9

Production

28.14 100.0 18.64 66.2 9.50 33.8 1.74 6.2 1.40 5.0 3.09 11.0 0.85 3.0 2.42 8.6

Transportation and material moving

30.47 100.0 20.11 66.0 10.36 34.0 1.82 6.0 1.13 3.7 3.00 9.8 1.60 5.3 2.81 9.2

Industry group

Education and health services

42.79 100.0 28.97 67.7 13.81 32.3 3.26 7.6 0.62 1.4 4.28 10.0 3.01 7.0 2.64 6.2

Educational services

53.80 100.0 35.63 66.2 18.17 33.8 3.50 6.5 0.25 0.5 5.80 10.8 5.74 10.7 2.87 5.3

Elementary and secondary schools

52.85 100.0 34.68 65.6 18.17 34.4 2.82 5.3 0.21 0.4 6.07 11.5 6.42 12.1 2.65 5.0

Junior colleges, colleges, and universities

59.89 100.0 39.72 66.3 20.17 33.7 5.27 8.8 0.36 0.6 5.90 9.9 5.22 8.7 3.41 5.7

Health care and social assistance

36.14 100.0 24.95 69.0 11.19 31.0 3.12 8.6 0.84 2.3 3.36 9.3 1.36 3.8 2.51 6.9

Hospitals

50.43 100.0 32.35 64.1 18.09 35.9 4.90 9.7 1.86 3.7 5.43 10.8 2.68 5.3 3.21 6.4

Footnotes
(1) Includes costs for wages and salaries and benefits.
(2) Includes workers in the private nonfarm economy except those in private households, and workers in the public sector, except the federal government.
(3) Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.


Table 3. Employer Costs for Employee Compensation for state and local government workers by occupational and industry group [Dec. 2019]
Series Total compensation(1) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

State and local government workers

52.14 100.0 32.50 62.3 19.63 37.7 3.89 7.5 0.51 1.0 6.08 11.7 6.30 12.1 2.86 5.5

Occupational group

Management, professional, and related

62.63 100.0 40.39 64.5 22.24 35.5 4.40 7.0 0.40 0.6 6.64 10.6 7.57 12.1 3.23 5.2

Professional and related

60.83 100.0 39.53 65.0 21.30 35.0 3.91 6.4 0.37 0.6 6.61 10.9 7.30 12.0 3.11 5.1

Teachers(2)

68.94 100.0 46.03 66.8 22.91 33.2 3.45 5.0 0.25 0.4 7.16 10.4 8.73 12.7 3.32 4.8

Primary, secondary, and special education school teachers

68.53 100.0 45.15 65.9 23.38 34.1 3.10 4.5 0.23 0.3 7.64 11.2 9.27 13.5 3.14 4.6

Sales and office

35.81 100.0 20.67 57.7 15.15 42.3 3.13 8.7 0.31 0.9 5.66 15.8 3.91 10.9 2.13 6.0

Office and administrative support

35.99 100.0 20.72 57.6 15.27 42.4 3.14 8.7 0.31 0.9 5.74 15.9 3.94 11.0 2.13 5.9

Service

37.93 100.0 21.78 57.4 16.15 42.6 3.19 8.4 0.80 2.1 4.81 12.7 5.02 13.2 2.33 6.1

Industry group

Education and health services

54.61 100.0 35.24 64.5 19.37 35.5 3.60 6.6 0.34 0.6 6.25 11.4 6.39 11.7 2.80 5.1

Educational services

55.96 100.0 36.35 64.9 19.62 35.1 3.46 6.2 0.25 0.5 6.35 11.4 6.76 12.1 2.80 5.0

Elementary and secondary schools

54.30 100.0 35.32 65.0 18.98 35.0 2.82 5.2 0.22 0.4 6.39 11.8 6.91 12.7 2.64 4.9

Junior colleges, colleges, and universities

60.44 100.0 39.16 64.8 21.29 35.2 5.26 8.7 0.34 0.6 6.17 10.2 6.30 10.4 3.22 5.3

Health care and social assistance

46.28 100.0 28.44 61.5 17.84 38.5 4.46 9.6 0.89 1.9 5.59 12.1 4.10 8.9 2.80 6.0

Hospitals

48.77 100.0 30.57 62.7 18.20 37.3 4.71 9.7 1.05 2.2 5.54 11.4 3.96 8.1 2.93 6.0

Public administration

50.12 100.0 29.00 57.9 21.12 42.1 4.66 9.3 0.79 1.6 6.00 12.0 6.64 13.2 3.04 6.1

Footnotes
(1) Includes costs for wages and salaries and benefits.
(2) Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.


Table 4. Employer Costs for Employee Compensation for private industry workers by occupational and industry group [Dec. 2019]
Series Total compensation(1) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

Private industry workers

34.72 100.0 24.36 70.1 10.37 29.9 2.53 7.3 1.19 3.4 2.76 8.0 1.22 3.5 2.66 7.7

Occupational group

Management, professional, and related

60.83 100.0 42.33 69.6 18.49 30.4 5.56 9.1 2.22 3.7 4.34 7.1 2.40 3.9 3.97 6.5

Management, business, and financial

69.26 100.0 47.92 69.2 21.33 30.8 6.59 9.5 3.18 4.6 4.50 6.5 2.69 3.9 4.37 6.3

Professional and related

55.95 100.0 39.10 69.9 16.85 30.1 4.96 8.9 1.67 3.0 4.24 7.6 2.23 4.0 3.74 6.7

Sales and office

26.32 100.0 18.89 71.8 7.43 28.2 1.72 6.5 0.73 2.8 2.30 8.8 0.70 2.7 1.97 7.5

Sales and related

25.18 100.0 19.14 76.0 6.04 24.0 1.41 5.6 0.67 2.7 1.47 5.8 0.54 2.1 1.95 7.7

Office and administrative support

27.12 100.0 18.72 69.0 8.40 31.0 1.93 7.1 0.77 2.9 2.88 10.6 0.82 3.0 1.99 7.3

Service

17.29 100.0 13.06 75.6 4.22 24.4 0.74 4.3 0.37 2.1 1.23 7.1 0.28 1.6 1.60 9.3

Natural resources, construction, and maintenance

36.52 100.0 24.78 67.9 11.74 32.1 1.88 5.2 1.35 3.7 3.11 8.5 1.86 5.1 3.54 9.7

Construction, extraction, farming, fishing, and forestry

37.42 100.0 24.99 66.8 12.43 33.2 1.45 3.9 1.45 3.9 3.17 8.5 2.44 6.5 3.92 10.5

Installation, maintenance, and repair

35.57 100.0 24.56 69.0 11.01 31.0 2.34 6.6 1.24 3.5 3.04 8.5 1.25 3.5 3.14 8.8

Production, transportation, and material moving

28.95 100.0 19.27 66.6 9.67 33.4 1.74 6.0 1.27 4.4 2.93 10.1 1.11 3.8 2.62 9.0

Production

27.87 100.0 18.52 66.5 9.35 33.5 1.71 6.1 1.40 5.0 3.04 10.9 0.78 2.8 2.42 8.7

Transportation and material moving

29.96 100.0 19.99 66.7 9.98 33.3 1.77 5.9 1.15 3.8 2.82 9.4 1.42 4.8 2.81 9.4

Industry group

Goods-producing(2)

39.91 100.0 26.80 67.2 13.11 32.8 2.57 6.5 1.74 4.4 3.68 9.2 1.77 4.4 3.35 8.4

Construction

39.86 100.0 27.46 68.9 12.40 31.1 1.75 4.4 1.36 3.4 3.27 8.2 2.13 5.3 3.89 9.8

Manufacturing

39.19 100.0 25.98 66.3 13.21 33.7 2.96 7.6 1.91 4.9 3.86 9.8 1.46 3.7 3.01 7.7

Aircraft manufacturing

71.97 100.0 43.65 60.7 28.31 39.3 6.42 8.9 5.13 7.1 6.98 9.7 5.21 7.2 4.58 6.4

Service-providing(3)

33.68 100.0 23.87 70.9 9.81 29.1 2.52 7.5 1.07 3.2 2.58 7.7 1.11 3.3 2.52 7.5

Trade, transportation, and utilities

29.04 100.0 20.47 70.5 8.56 29.5 1.86 6.4 0.86 3.0 2.35 8.1 1.12 3.8 2.37 8.2

Wholesale trade

37.92 100.0 26.80 70.7 11.12 29.3 2.80 7.4 1.23 3.2 2.95 7.8 1.26 3.3 2.88 7.6

Retail trade

20.57 100.0 15.55 75.6 5.02 24.4 1.00 4.9 0.50 2.4 1.36 6.6 0.41 2.0 1.76 8.5

Transportation and warehousing

39.85 100.0 25.85 64.9 14.00 35.1 2.88 7.2 1.38 3.5 4.05 10.2 2.36 5.9 3.33 8.3

Utilities

65.49 100.0 40.38 61.7 25.11 38.3 5.82 8.9 2.16 3.3 6.24 9.5 6.24 9.5 4.65 7.1

Information

56.37 100.0 38.17 67.7 18.19 32.3 5.20 9.2 2.58 4.6 4.74 8.4 1.99 3.5 3.68 6.5

Financial activities

49.43 100.0 33.12 67.0 16.31 33.0 4.34 8.8 2.92 5.9 4.16 8.4 1.75 3.5 3.14 6.4

Financial and insurance

54.48 100.0 36.06 66.2 18.42 33.8 4.95 9.1 3.43 6.3 4.63 8.5 2.11 3.9 3.30 6.1

Credit intermediation and related activities

47.25 100.0 31.45 66.6 15.80 33.4 4.37 9.2 2.46 5.2 4.31 9.1 1.71 3.6 2.96 6.3

Insurance carriers and related activities

51.16 100.0 33.48 65.4 17.68 34.6 4.54 8.9 3.08 6.0 4.62 9.0 2.21 4.3 3.23 6.3

Real estate and rental and leasing

35.09 100.0 24.77 70.6 10.32 29.4 2.61 7.4 (4)1.45 (4)4.1 2.83 8.1 0.74 2.1 2.69 7.7

Professional and business services

42.21 100.0 30.17 71.5 12.04 28.5 3.43 8.1 1.54 3.7 2.71 6.4 1.29 3.1 3.07 7.3

Professional and technical services

55.64 100.0 39.64 71.2 16.00 28.8 4.98 9.0 1.98 3.6 3.55 6.4 1.71 3.1 3.78 6.8

Administrative and waste services

23.56 100.0 17.77 75.4 5.79 24.6 1.18 5.0 0.67 2.9 1.45 6.2 0.34 1.4 2.14 9.1

Education and health services

36.71 100.0 25.75 70.1 10.96 29.9 3.09 8.4 0.76 2.1 3.27 8.9 1.27 3.5 2.57 7.0

Educational services

46.30 100.0 33.14 71.6 13.16 28.4 3.67 7.9 0.26 0.6 3.89 8.4 2.21 4.8 3.14 6.8

Junior colleges, colleges, universities and professional schools

58.83 100.0 40.81 69.4 18.01 30.6 5.30 9.0 0.42 0.7 5.38 9.1 3.12 5.3 3.79 6.4

Health care and social assistance

35.31 100.0 24.67 69.9 10.64 30.1 3.01 8.5 0.84 2.4 3.18 9.0 1.14 3.2 2.48 7.0

Leisure and hospitality

15.76 100.0 12.44 78.9 3.33 21.1 0.51 3.2 0.24 1.5 0.81 5.1 0.23 1.5 1.54 9.8

Accommodation and food services

15.11 100.0 11.94 79.0 3.18 21.0 0.46 3.1 0.24 1.6 0.76 5.0 0.22 1.5 1.50 9.9

Other services

27.87 100.0 20.89 75.0 6.98 25.0 1.62 5.8 0.44 1.6 1.75 6.3 0.84 3.0 2.33 8.3

Footnotes
(1) Includes costs for wages and salaries and benefits.
(2) Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
(3) Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration.
(4) The relative standard error for this estimate is greater than 30 percent.


Table 5. Employer Costs for Employee Compensation for private industry workers by bargaining and work status [Dec. 2019]
Series Total compensation(1) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

Union

All workers

48.15 100.0 28.62 59.4 19.53 40.6 3.42 7.1 1.72 3.6 6.78 14.1 3.97 8.2 3.65 7.6

Goods-producing(2)

51.68 100.0 29.57 57.2 22.10 42.8 2.81 5.4 2.37 4.6 7.59 14.7 5.03 9.7 4.30 8.3

Service-providing(3)

46.61 100.0 28.20 60.5 18.41 39.5 3.68 7.9 1.43 3.1 6.42 13.8 3.51 7.5 3.36 7.2

Nonunion

All workers

33.53 100.0 23.98 71.5 9.55 28.5 2.45 7.3 1.14 3.4 2.41 7.2 0.98 2.9 2.57 7.7

Goods-producing(2)

37.87 100.0 26.32 69.5 11.55 30.5 2.53 6.7 1.63 4.3 3.00 7.9 1.21 3.2 3.18 8.4

Service-providing(3)

32.73 100.0 23.55 71.9 9.18 28.1 2.44 7.5 1.05 3.2 2.30 7.0 0.94 2.9 2.46 7.5

Full-time

All workers

40.39 100.0 27.79 68.8 12.60 31.2 3.18 7.9 1.48 3.7 3.43 8.5 1.54 3.8 2.97 7.4

Occupational group

Management, professional and related

63.28 100.0 43.70 69.1 19.58 30.9 5.93 9.4 2.38 3.8 4.63 7.3 2.57 4.1 4.07 6.4

Management, business, and financial

70.14 100.0 48.40 69.0 21.74 31.0 6.74 9.6 3.23 4.6 4.61 6.6 2.76 3.9 4.41 6.3

Professional and related

58.74 100.0 40.59 69.1 18.15 30.9 5.40 9.2 1.82 3.1 4.64 7.9 2.45 4.2 3.84 6.5

Sales and office

30.78 100.0 21.53 69.9 9.26 30.1 2.26 7.3 0.95 3.1 2.96 9.6 0.90 2.9 2.20 7.1

Sales and related

34.30 100.0 25.32 73.8 8.98 26.2 2.33 6.8 1.07 3.1 2.29 6.7 0.84 2.5 2.44 7.1

Office and administrative support

29.16 100.0 19.77 67.8 9.39 32.2 2.22 7.6 0.89 3.1 3.27 11.2 0.92 3.2 2.08 7.1

Service

20.81 100.0 14.89 71.5 5.92 28.5 1.18 5.7 0.55 2.6 1.99 9.6 0.44 2.1 1.75 8.4

Natural resources, construction, and maintenance

37.50 100.0 25.30 67.5 12.20 32.5 1.97 5.3 1.41 3.8 3.26 8.7 1.96 5.2 3.60 9.6

Construction, extraction, farming, fishing, and forestry

38.30 100.0 25.47 66.5 12.84 33.5 1.51 3.9 1.51 3.9 3.29 8.6 2.55 6.7 3.97 10.4

Installation, maintenance, and repair

36.64 100.0 25.12 68.6 11.52 31.4 2.46 6.7 1.30 3.6 3.23 8.8 1.33 3.6 3.19 8.7

Production, transportation, and material moving

31.03 100.0 20.41 65.8 10.62 34.2 1.99 6.4 1.43 4.6 3.25 10.5 1.23 4.0 2.71 8.7

Production

29.03 100.0 19.11 65.8 9.93 34.2 1.83 6.3 1.51 5.2 3.27 11.3 0.84 2.9 2.47 8.5

Transportation and material moving

33.32 100.0 21.91 65.8 11.41 34.2 2.17 6.5 1.35 4.1 3.24 9.7 1.68 5.1 2.97 8.9

Industry group

Goods-producing(2)

40.38 100.0 27.05 67.0 13.32 33.0 2.63 6.5 1.77 4.4 3.75 9.3 1.81 4.5 3.36 8.3

Construction

40.35 100.0 27.70 68.6 12.66 31.4 1.79 4.4 1.39 3.4 3.38 8.4 2.19 5.4 3.91 9.7

Manufacturing

39.63 100.0 26.24 66.2 13.39 33.8 3.02 7.6 1.94 4.9 3.92 9.9 1.49 3.8 3.03 7.6

Service-providing(3)

40.40 100.0 28.00 69.3 12.40 30.7 3.34 8.3 1.40 3.5 3.34 8.3 1.46 3.6 2.86 7.1

Trade, transportation, and utilities

35.43 100.0 24.40 68.9 11.03 31.1 2.58 7.3 1.17 3.3 3.03 8.5 1.49 4.2 2.77 7.8

Information

61.98 100.0 41.70 67.3 20.28 32.7 5.86 9.4 2.89 4.7 5.28 8.5 2.26 3.6 3.99 6.4

Financial activities

51.89 100.0 34.55 66.6 17.34 33.4 4.66 9.0 3.11 6.0 4.43 8.5 1.88 3.6 3.26 6.3

Professional and business services

46.38 100.0 32.76 70.6 13.61 29.4 3.95 8.5 1.75 3.8 3.13 6.8 1.51 3.3 3.26 7.0

Education and health services

40.07 100.0 27.61 68.9 12.46 31.1 3.61 9.0 0.83 2.1 3.85 9.6 1.49 3.7 2.68 6.7

Leisure and hospitality

20.82 100.0 15.41 74.0 5.41 26.0 1.07 5.1 0.42 2.0 1.67 8.0 0.47 2.3 1.78 8.5

Other services

33.06 100.0 23.92 72.4 9.14 27.6 2.29 6.9 0.53 1.6 2.53 7.7 1.23 3.7 2.55 7.7

Part-time

All workers

18.11 100.0 14.29 78.9 3.82 21.1 0.63 3.5 0.32 1.7 0.82 4.5 0.30 1.7 1.75 9.7

Occupational group

Management, professional and related

40.35 100.0 30.93 76.6 9.43 23.4 2.46 6.1 0.89 2.2 1.90 4.7 0.99 2.4 3.19 7.9

Professional and related

40.43 100.0 30.83 76.2 9.60 23.8 2.53 6.3 0.82 2.0 2.02 5.0 1.05 2.6 3.18 7.9

Sales and office

15.98 100.0 12.78 80.0 3.20 20.0 0.48 3.0 0.23 1.5 0.79 4.9 0.25 1.6 1.45 9.1

Sales and related

14.47 100.0 11.89 82.1 2.59 17.9 0.32 2.2 0.21 1.4 0.51 3.5 0.18 1.2 1.37 9.5

Office and administrative support

18.50 100.0 14.26 77.1 4.23 22.9 0.73 3.9 0.28 1.5 1.26 6.8 0.37 2.0 1.59 8.6

Service

13.80 100.0 11.26 81.6 2.54 18.4 0.31 2.2 0.19 1.4 0.47 3.4 0.12 0.9 1.45 10.5

Production, transportation, and material moving

18.74 100.0 13.70 73.1 5.04 26.9 0.52 2.8 0.48 2.6 1.34 7.1 0.51 2.7 2.19 11.7

Transportation and material moving

19.87 100.0 14.20 71.5 5.67 28.5 0.58 2.9 0.55 2.8 1.59 8.0 0.65 3.2 2.30 11.6

Industry group

Service-providing(3)

18.03 100.0 14.24 79.0 3.80 21.0 0.63 3.5 0.31 1.7 0.82 4.5 0.30 1.7 1.73 9.6

Trade, transportation, and utilities

16.93 100.0 13.03 77.0 3.90 23.0 0.49 2.9 0.29 1.7 1.06 6.3 0.42 2.5 1.63 9.6

Professional and business services

19.99 100.0 16.32 81.7 3.66 18.3 0.68 3.4 0.40 2.0 0.47 2.3 (4)0.10 (4)0.5 2.02 10.1

Education and health services

27.34 100.0 20.55 75.2 6.79 24.8 1.65 6.0 0.58 2.1 1.65 6.0 0.66 2.4 2.26 8.3

Leisure and hospitality

12.25 100.0 10.37 84.7 1.88 15.3 0.12 1.0 0.11 0.9 0.21 1.8 0.07 0.5 1.37 11.2

Footnotes
(1) Includes costs for wages and salaries and benefits.
(2) Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
(3) Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration.
(4) The relative standard error for this estimate is greater than 30 percent.


Table 6. Employer Costs for Employee Compensation for private industry workers by establishment size and industry group [Dec. 2019]
Series Total compensation(1) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

All workers

1-99 workers

28.77 100.0 21.27 73.9 7.50 26.1 1.78 6.2 0.74 2.6 1.89 6.6 0.70 2.4 2.39 8.3

1-49 workers

27.84 100.0 20.84 74.9 7.00 25.1 1.67 6.0 0.68 2.5 1.70 6.1 0.60 2.1 2.34 8.4

50-99 workers

31.96 100.0 22.73 71.1 9.23 28.9 2.14 6.7 0.94 2.9 2.56 8.0 1.04 3.2 2.55 8.0

100 workers or more

41.75 100.0 28.01 67.1 13.75 32.9 3.42 8.2 1.71 4.1 3.79 9.1 1.85 4.4 2.98 7.1

100-499 workers

35.86 100.0 24.86 69.3 11.00 30.7 2.68 7.5 1.16 3.2 3.10 8.7 1.33 3.7 2.73 7.6

500 workers or more

49.46 100.0 32.12 64.9 17.34 35.1 4.39 8.9 2.43 4.9 4.70 9.5 2.53 5.1 3.30 6.7

Goods-producing(2)

1-99 workers

33.95 100.0 24.04 70.8 9.92 29.2 1.72 5.1 1.19 3.5 2.65 7.8 1.17 3.4 3.19 9.4

1-49 workers

32.34 100.0 23.31 72.1 9.03 27.9 1.52 4.7 1.11 3.4 2.27 7.0 0.98 3.0 3.16 9.8

50-99 workers

37.77 100.0 25.75 68.2 12.02 31.8 2.22 5.9 1.36 3.6 3.56 9.4 1.61 4.3 3.27 8.6

100 workers or more

45.10 100.0 29.21 64.8 15.89 35.2 3.32 7.4 2.22 4.9 4.57 10.1 2.29 5.1 3.49 7.7

100-499 workers

42.15 100.0 27.94 66.3 14.21 33.7 2.91 6.9 1.71 4.1 4.14 9.8 2.04 4.8 3.41 8.1

500 workers or more

49.74 100.0 31.20 62.7 18.53 37.3 3.95 7.9 3.01 6.1 5.25 10.6 2.70 5.4 3.61 7.3

Service-providing(3)

1-99 workers

27.89 100.0 20.80 74.6 7.09 25.4 1.79 6.4 0.67 2.4 1.77 6.3 0.62 2.2 2.26 8.1

1-49 workers

27.16 100.0 20.47 75.4 6.69 24.6 1.69 6.2 0.62 2.3 1.61 5.9 0.54 2.0 2.22 8.2

50-99 workers

30.61 100.0 22.02 72.0 8.58 28.0 2.12 6.9 0.84 2.8 2.33 7.6 0.90 2.9 2.39 7.8

100 workers or more

40.94 100.0 27.71 67.7 13.23 32.3 3.45 8.4 1.58 3.9 3.60 8.8 1.74 4.2 2.85 7.0

100-499 workers

34.18 100.0 24.03 70.3 10.14 29.7 2.62 7.7 1.01 3.0 2.83 8.3 1.14 3.3 2.55 7.5

500 workers or more

49.40 100.0 32.32 65.4 17.08 34.6 4.48 9.1 2.30 4.7 4.58 9.3 2.49 5.0 3.23 6.5

Footnotes
(1) Includes costs for wages and salaries and benefits.
(2) Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
(3) Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration.


Table 7. Employer Costs for Employee Compensation for private industry workers by census region and division [Dec. 2019]
Area(1) Total compensation(2) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

Northeast

39.22 100.0 26.92 68.6 12.30 31.4 3.09 7.9 1.36 3.5 3.31 8.4 1.49 3.8 3.05 7.8

New England

40.42 100.0 27.86 68.9 12.56 31.1 3.20 7.9 1.28 3.2 3.32 8.2 1.76 4.3 3.00 7.4

Middle Atlantic

38.79 100.0 26.59 68.5 12.20 31.5 3.05 7.9 1.38 3.6 3.31 8.5 1.40 3.6 3.07 7.9

South

30.48 100.0 21.88 71.8 8.60 28.2 2.11 6.9 1.09 3.6 2.14 7.0 0.97 3.2 2.29 7.5

South Atlantic

31.10 100.0 22.33 71.8 8.77 28.2 2.18 7.0 1.03 3.3 2.21 7.1 0.98 3.2 2.36 7.6

East South Central

27.94 100.0 19.74 70.6 8.20 29.4 1.91 6.9 1.11 4.0 2.17 7.8 0.93 3.3 2.08 7.4

West South Central

30.58 100.0 22.10 72.2 8.49 27.8 2.09 6.8 1.18 3.9 1.99 6.5 0.98 3.2 2.24 7.3

Midwest

33.05 100.0 22.85 69.2 10.19 30.8 2.32 7.0 1.24 3.8 2.91 8.8 1.19 3.6 2.53 7.6

East North Central

33.76 100.0 23.23 68.8 10.52 31.2 2.36 7.0 1.33 4.0 2.98 8.8 1.28 3.8 2.57 7.6

West North Central

31.51 100.0 22.03 69.9 9.48 30.1 2.24 7.1 1.05 3.3 2.77 8.8 0.99 3.1 2.43 7.7

West

39.37 100.0 27.67 70.3 11.69 29.7 2.95 7.5 1.13 2.9 3.13 8.0 1.43 3.6 3.06 7.8

Mountain

33.16 100.0 23.40 70.6 9.76 29.4 2.34 7.1 1.11 3.4 2.63 7.9 1.19 3.6 2.49 7.5

Pacific

42.04 100.0 29.51 70.2 12.52 29.8 3.21 7.6 1.13 2.7 3.35 8.0 1.53 3.6 3.31 7.9

Footnotes
(1) The census divisions are defined as follows: New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont; Middle Atlantic: New Jersey, New York, and Pennsylvania; South Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South Carolina, Virginia, and West Virginia; East South Central: Alabama, Kentucky, Mississippi, and Tennessee; West South Central: Arkansas, Louisiana, Oklahoma, and Texas; East North Central: Illinois, Indiana, Michigan, Ohio, and Wisconsin; West North Central: Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, and South Dakota; Mountain: Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, and Wyoming; and Pacific: Alaska, California, Hawaii, Oregon, and Washington.
(2) Includes costs for wages and salaries and benefits.


Last Modified Date: March 19, 2020