FOR RELEASE 10:00 A.M. (EDT) TUESDAY, MARCH 20, 2018 USDL-18-0451
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 2017
Employer costs for employee compensation averaged $35.87 per hour worked in December 2017, the
U.S. Bureau of Labor Statistics reported today. Wages and salaries averaged $24.49 per hour worked
and accounted for 68.3 percent of these costs, while benefit costs averaged $11.38 and accounted for
the remaining 31.7 percent. Total employer compensation costs for private industry workers averaged
$33.72 per hour worked in December 2017. Total employer compensation costs for state and local
government workers averaged $49.19 per hour worked in December 2017.
Supplemental pay benefit costs in private industry
Supplemental pay includes employer costs for employee nonproduction bonuses, overtime and premium
pay, and shift differentials. Nonproduction bonuses such as holiday bonuses and cash profit sharing are
given at the discretion of the employer and not tied to a production formula. Overtime and premium pay
includes pay for work in addition to the regular work schedule. Shift differentials are extra payments
for working a non-traditional work schedule.
Additional highlights of employer compensation costs per hour worked for supplemental pay benefits in
private industry, December 2017:
• Supplemental pay costs for private industry workers in December 2017 averaged $1.28 per hour
worked or 3.8 percent of total compensation. (See table 5.)
• Private industry employers spent an average of 92 cents per hour worked or 2.7 percent of total
compensation on nonproduction bonuses. Costs for nonproduction bonuses by major industry
group ranged from 8 cents for leisure and hospitality to $3.47 for financial activities industry
workers. (See tables 5 and 6.)
• Private industry employers spent an average of 29 cents per hour worked or 0.9 percent of total
compensation on overtime and premium pay. (See table 5.)
• Private industry employers spent an average of 7 cents per hour worked or 0.2 percent of total
compensation on shift differentials. (See table 5.)
• Costs for supplemental pay by bargaining status averaged $1.60 for union workers and $1.24
for nonunion workers. (See table 5.)
• Supplemental pay costs by major occupational group ranged from 31 cents per hour worked for
service workers to $2.85 per hour worked for management, professional, and related workers.
(See table 5.)
• Costs for supplemental pay by census region ranged from 95 cents in the West to $2.63 in the
Northeast. (See table 7.)
• Supplemental pay costs by establishment employment size ranged from $1.04 for establishments
with 1 to 49 workers to $2.05 for 500 workers or more. (See table 8.)
• Supplemental pay costs for part-time workers (29 cents) were significantly lower than full-time
workers ($1.62). (See table 11.)
Benefit costs in private industry
Private industry employer costs for paid leave averaged $2.36 per hour worked or 7.0 percent
of total compensation, supplemental pay averaged $1.28 or 3.8 percent, insurance benefits
averaged $2.70 or 8.0 percent, retirement and savings costs averaged $1.29 or 3.8 percent,
and legally required benefits averaged $2.62 per hour worked or 7.8 percent. (See table A
and table 5.)
Table A. Relative importance of employer costs for employee compensation, December 2017
Compensation Civilian Private State and local
component workers(1) industry government
____________________________________________________________________________________________
Wages and salaries 68.3% 69.6% 62.6%
Benefits 31.7 30.4 37.4
Paid leave 7.1 7.0 7.6
Supplemental pay 3.3 3.8 1.0
Insurance 8.7 8.0 11.8
Health 8.3 7.6 11.5
Retirement and savings 5.3 3.8 11.5
Defined benefit 3.3 1.5 10.6
Defined contribution 2.0 2.3 0.8
Legally required 7.3 7.8 5.5
____________________________________________________________________________________________
1 Includes workers in the private nonfarm economy except those in private households, and
workers in the public sector, except the federal government.
____________
Employer Costs for Employee Compensation for March 2018 is scheduled to be released on
Friday, June 8, 2018, at 10:00 a.m. (EDT).
TECHNICAL NOTE
Employer Costs for Employee Compensation (ECEC) measures the average cost to employers for wages
and salaries and benefits per employee hour worked. The ECEC includes the civilian economy, which
includes data from both private industry and state and local government. Excluded from private
industry are the self-employed and farm and private household workers. Federal government workers
are excluded from the public sector. The private industry series and the state and local
government series provide data for the two sectors separately.
Sample size
Data for the December 2017 reference period were collected from a probability sample of
approximately 27,600 occupational observations selected from a sample of about 6,600 private
industry establishments and approximately 8,000 occupational observations selected from a sample
of about 1,400 state and local government establishments that provided data at the initial
interview.
ECEC benchmarking by establishment size and industry
For information on benchmarking by establishment size and industry, see The Weighting Process Used
in the Employer Costs for Employee Compensation Series for the National Compensation Survey, at
www.bls.gov/osmr/pdf/st110220.pdf.
Comparing private and public sector data
Compensation cost levels in state and local government should not be directly compared with cost
levels in private industry. Differences between these sectors stem from factors such as variation
in work activities and occupational structures. Manufacturing and sales, for example, make up a
large part of private industry work activities but are rare in state and local government.
Professional and administrative support occupations (including teachers) account for two-thirds of
the state and local government workforce, compared with one-half of private industry.
ECEC quarterly publication focus
This quarter’s release focuses on supplemental pay benefit costs in private industry. Topics of
news releases for the upcoming reference periods are as follows:
• March 2018—Compensation costs in selected metropolitan areas and health benefit costs in
private industry
• June 2018—Retirement and savings benefit costs in private industry
For information on 2018 ECEC release dates, see www.bls.gov/schedule/news_release/ecec.htm.
ECEC detailed information and measures
For detailed information on ECEC, see “National Compensation Measures,” of the BLS Handbook
of Methods at www.bls.gov/opub/hom/ncs/home.htm.
The National Compensation Survey also produces data on the percentage of state and local
government workers with access to and participating in employer-sponsored benefit plans, including
health care as well as retirement and savings plans. Employer costs for retirement and savings
plans are affected by several factors, including the percentage of employees participating in
employer-sponsored plans. For the latest information on retirement and savings provisions, see
www.bls.gov/ebs.
Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: civilian workers, by major occupational and industry group, December 2017
Occupational group Industry group
Management, Natural Production,
Compensation All professional, Sales resources, transportation, Goods- Service-
component workers(1) and and Service construction, and producing(2) providing(3)
related office and material
maintenance moving
Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent
Total compensation............................. $35.87 100.0 $59.89 100.0 $25.64 100.0 $18.50 100.0 $35.35 100.0 $28.29 100.0 $39.18 100.0 $35.29 100.0
Wages and salaries........................... 24.49 68.3 40.61 67.8 17.98 70.1 13.16 71.2 23.72 67.1 18.58 65.7 25.99 66.3 24.23 68.6
Total benefits............................... 11.38 31.7 19.29 32.2 7.66 29.9 5.34 28.8 11.62 32.9 9.72 34.3 13.19 33.7 11.07 31.4
Paid leave................................. 2.55 7.1 4.92 8.2 1.73 6.7 0.95 5.2 1.89 5.4 1.68 6.0 2.52 6.4 2.56 7.2
Vacation................................. 1.25 3.5 2.38 4.0 0.87 3.4 0.45 2.5 0.95 2.7 0.84 3.0 1.28 3.3 1.24 3.5
Holiday.................................. 0.76 2.1 1.41 2.4 0.52 2.0 0.29 1.6 0.62 1.8 0.56 2.0 0.88 2.3 0.74 2.1
Sick..................................... 0.39 1.1 0.80 1.3 0.23 0.9 0.15 0.8 0.22 0.6 0.21 0.7 0.27 0.7 0.41 1.2
Personal................................. 0.16 0.4 0.32 0.5 0.12 0.5 0.06 0.3 0.10 0.3 0.08 0.3 0.09 0.2 0.17 0.5
Supplemental pay........................... 1.17 3.3 2.22 3.7 0.64 2.5 0.36 2.0 1.07 3.0 1.07 3.8 1.57 4.0 1.10 3.1
Overtime and premium(4).................. 0.28 0.8 0.18 0.3 0.16 0.6 0.17 0.9 0.73 2.1 0.58 2.1 0.63 1.6 0.22 0.6
Shift differentials...................... 0.07 0.2 0.09 0.2 0.03 0.1 0.06 0.3 0.04 0.1 0.09 0.3 0.10 0.2 0.06 0.2
Nonproduction bonuses.................... 0.82 2.3 1.95 3.2 0.45 1.8 0.13 0.7 0.30 0.8 0.40 1.4 0.85 2.2 0.82 2.3
Insurance.................................. 3.14 8.7 4.84 8.1 2.44 9.5 1.54 8.3 3.25 9.2 3.00 10.6 3.76 9.6 3.03 8.6
Life..................................... 0.05 0.1 0.08 0.1 0.03 0.1 0.02 0.1 0.04 0.1 0.04 0.1 0.06 0.2 0.04 0.1
Health................................... 2.99 8.3 4.57 7.6 2.34 9.1 1.50 8.1 3.09 8.7 2.85 10.1 3.57 9.1 2.88 8.2
Short-term disability.................... 0.06 0.2 0.10 0.2 0.04 0.2 (5) (6) 0.08 0.2 0.06 0.2 0.08 0.2 0.06 0.2
Long-term disability..................... 0.05 0.1 0.09 0.1 0.03 0.1 (5) (6) 0.03 0.1 0.05 0.2 0.05 0.1 0.04 0.1
Retirement and savings..................... 1.90 5.3 3.63 6.1 0.94 3.7 0.82 4.5 2.04 5.8 1.33 4.7 2.03 5.2 1.87 5.3
Defined benefit.......................... 1.18 3.3 2.25 3.8 0.46 1.8 0.64 3.5 1.40 3.9 0.77 2.7 1.06 2.7 1.20 3.4
Defined contribution..................... 0.72 2.0 1.38 2.3 0.48 1.9 0.18 1.0 0.64 1.8 0.56 2.0 0.97 2.5 0.68 1.9
Legally required benefits.................. 2.63 7.3 3.69 6.2 1.92 7.5 1.65 8.9 3.37 9.5 2.63 9.3 3.30 8.4 2.52 7.1
Social Security and Medicare............. 1.98 5.5 3.17 5.3 1.50 5.8 1.10 5.9 2.00 5.7 1.59 5.6 2.22 5.7 1.94 5.5
Social Security(7)..................... 1.57 4.4 2.48 4.1 1.21 4.7 0.88 4.7 1.62 4.6 1.28 4.5 1.79 4.6 1.54 4.4
Medicare............................... 0.41 1.1 0.69 1.1 0.29 1.1 0.22 1.2 0.39 1.1 0.31 1.1 0.43 1.1 0.40 1.1
Federal unemployment insurance........... 0.03 0.1 0.02 (6) 0.03 0.1 0.04 0.2 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1
State unemployment insurance............. 0.15 0.4 0.15 0.2 0.14 0.5 0.14 0.7 0.22 0.6 0.16 0.6 0.22 0.6 0.14 0.4
Workers' compensation.................... 0.47 1.3 0.35 0.6 0.24 0.9 0.38 2.1 1.12 3.2 0.85 3.0 0.84 2.1 0.41 1.1
1 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government.
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; other services, except public administration; and public administration.
4 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
5 Cost per hour worked is $0.01 or less.
6 Less than .05 percent.
7 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
Table 2. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:
civilian workers, by occupational and industry group, December 2017
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insuran- ment required
leave pay ce and benefits
savings
Cost per hour worked
Civilian workers(1)............................ $35.87 $24.49 $11.38 $2.55 $1.17 $3.14 $1.90 $2.63
Occupational group
Management, professional, and related.... 59.89 40.61 19.29 4.92 2.22 4.84 3.63 3.69
Management, business, and financial.... 68.92 45.84 23.08 6.22 4.49 4.67 3.50 4.20
Professional and related............... 55.87 38.27 17.60 4.34 1.20 4.91 3.69 3.46
Teachers(2).......................... 61.56 42.20 19.37 3.18 0.24 6.23 6.52 3.20
Primary, secondary, and special
education school teachers......... 60.96 40.78 20.18 2.91 0.22 6.73 7.40 2.93
Registered nurses.................... 54.58 36.16 18.42 5.00 1.84 5.01 2.91 3.67
Sales and office......................... 25.64 17.98 7.66 1.73 0.64 2.44 0.94 1.92
Sales and related...................... 23.90 17.92 5.98 1.38 0.63 1.52 0.60 1.85
Office and administrative support...... 26.68 18.01 8.67 1.93 0.64 3.00 1.14 1.96
Service.................................. 18.50 13.16 5.34 0.95 0.36 1.54 0.82 1.65
Natural resources, construction, and
maintenance............................. 35.35 23.72 11.62 1.89 1.07 3.25 2.04 3.37
Construction, extraction, farming,
fishing, and forestry(3).............. 36.60 24.24 12.36 1.52 1.06 3.31 2.64 3.83
Installation, maintenance, and repair.. 34.17 23.24 10.93 2.24 1.08 3.19 1.47 2.95
Production, transportation, and material
moving.................................. 28.29 18.58 9.72 1.68 1.07 3.00 1.33 2.63
Production............................. 27.18 18.03 9.15 1.64 1.24 2.92 0.96 2.39
Transportation and material moving..... 29.29 19.06 10.22 1.72 0.92 3.07 1.67 2.84
Industry group
Education and health services............ 41.89 28.45 13.44 3.14 0.59 4.19 2.88 2.63
Educational services................... 51.36 34.21 17.15 3.35 0.25 5.63 5.14 2.78
Elementary and secondary schools..... 49.74 32.83 16.92 2.69 0.20 5.78 5.72 2.53
Junior colleges, colleges, and
universities....................... 57.19 38.09 19.11 4.97 0.35 5.90 4.62 3.27
Health care and social assistance...... 35.90 24.81 11.09 3.01 0.81 3.29 1.44 2.54
Hospitals............................ 46.91 30.52 16.39 4.43 1.59 4.80 2.46 3.09
Percent of total compensation
Civilian workers(1)............................ 100.0 68.3 31.7 7.1 3.3 8.7 5.3 7.3
Occupational group
Management, professional, and related.... 100.0 67.8 32.2 8.2 3.7 8.1 6.1 6.2
Management, business, and financial.... 100.0 66.5 33.5 9.0 6.5 6.8 5.1 6.1
Professional and related............... 100.0 68.5 31.5 7.8 2.2 8.8 6.6 6.2
Teachers(2).......................... 100.0 68.5 31.5 5.2 0.4 10.1 10.6 5.2
Primary, secondary, and special
education school teachers......... 100.0 66.9 33.1 4.8 0.4 11.0 12.1 4.8
Registered nurses.................... 100.0 66.2 33.8 9.2 3.4 9.2 5.3 6.7
Sales and office......................... 100.0 70.1 29.9 6.7 2.5 9.5 3.7 7.5
Sales and related...................... 100.0 75.0 25.0 5.8 2.6 6.3 2.5 7.7
Office and administrative support...... 100.0 67.5 32.5 7.2 2.4 11.2 4.3 7.3
Service.................................. 100.0 71.2 28.8 5.2 2.0 8.3 4.5 8.9
Natural resources, construction, and
maintenance............................. 100.0 67.1 32.9 5.4 3.0 9.2 5.8 9.5
Construction, extraction, farming,
fishing, and forestry(3).............. 100.0 66.2 33.8 4.2 2.9 9.0 7.2 10.5
Installation, maintenance, and repair.. 100.0 68.0 32.0 6.6 3.2 9.3 4.3 8.6
Production, transportation, and material
moving.................................. 100.0 65.7 34.3 6.0 3.8 10.6 4.7 9.3
Production............................. 100.0 66.3 33.7 6.0 4.6 10.7 3.5 8.8
Transportation and material moving..... 100.0 65.1 34.9 5.9 3.1 10.5 5.7 9.7
Industry group
Education and health services............ 100.0 67.9 32.1 7.5 1.4 10.0 6.9 6.3
Educational services................... 100.0 66.6 33.4 6.5 0.5 11.0 10.0 5.4
Elementary and secondary schools..... 100.0 66.0 34.0 5.4 0.4 11.6 11.5 5.1
Junior colleges, colleges, and
universities....................... 100.0 66.6 33.4 8.7 0.6 10.3 8.1 5.7
Health care and social assistance...... 100.0 69.1 30.9 8.4 2.3 9.2 4.0 7.1
Hospitals............................ 100.0 65.1 34.9 9.4 3.4 10.2 5.3 6.6
1 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal
government.
2 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and
instructors.
3 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of
December 2006.
Table 3. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: state and local
government workers, by major occupational and industry group, December 2017
Occupational group(1) Industry group
Management, Sales
Compensation All professional, and Service Service-providin-
component workers and office g(2)
related
Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent
Total compensation............................. $49.19 100.0 $59.22 100.0 $33.71 100.0 $35.58 100.0 $49.29 100.0
Wages and salaries........................... 30.81 62.6 38.30 64.7 19.63 58.2 20.62 58.0 30.89 62.7
Total benefits............................... 18.38 37.4 20.92 35.3 14.08 41.8 14.96 42.0 18.39 37.3
Paid leave................................. 3.72 7.6 4.22 7.1 2.96 8.8 3.01 8.5 3.72 7.5
Vacation................................. 1.41 2.9 1.45 2.5 1.32 3.9 1.33 3.7 1.41 2.9
Holiday.................................. 1.07 2.2 1.17 2.0 0.91 2.7 0.93 2.6 1.07 2.2
Sick..................................... 0.94 1.9 1.20 2.0 0.58 1.7 0.60 1.7 0.95 1.9
Personal................................. 0.29 0.6 0.39 0.7 0.15 0.4 0.16 0.4 0.29 0.6
Supplemental pay........................... 0.48 1.0 0.40 0.7 0.29 0.9 0.75 2.1 0.48 1.0
Overtime and premium(3).................. 0.21 0.4 0.09 0.1 0.15 0.5 0.45 1.3 0.20 0.4
Shift differentials...................... 0.05 0.1 0.04 0.1 0.02 0.1 0.08 0.2 0.05 0.1
Nonproduction bonuses.................... 0.23 0.5 0.27 0.5 0.12 0.3 0.22 0.6 0.23 0.5
Insurance.................................. 5.82 11.8 6.46 10.9 5.33 15.8 4.49 12.6 5.82 11.8
Life..................................... 0.07 0.1 0.08 0.1 0.05 0.2 0.05 0.1 0.07 0.1
Health................................... 5.68 11.5 6.29 10.6 5.22 15.5 4.39 12.4 5.68 11.5
Short-term disability.................... 0.03 0.1 0.03 0.1 0.02 0.1 0.02 0.1 0.03 0.1
Long-term disability..................... 0.05 0.1 0.06 0.1 0.03 0.1 0.03 0.1 0.05 0.1
Retirement and savings..................... 5.65 11.5 6.79 11.5 3.46 10.3 4.49 12.6 5.65 11.5
Defined benefit.......................... 5.23 10.6 6.23 10.5 3.23 9.6 4.28 12.0 5.23 10.6
Defined contribution..................... 0.42 0.8 0.56 0.9 0.23 0.7 0.22 0.6 0.42 0.8
Legally required benefits.................. 2.72 5.5 3.06 5.2 2.04 6.1 2.21 6.2 2.72 5.5
Social Security and Medicare............. 2.13 4.3 2.56 4.3 1.53 4.5 1.47 4.1 2.13 4.3
Social Security(4)..................... 1.62 3.3 1.94 3.3 1.20 3.6 1.12 3.2 1.63 3.3
Medicare............................... 0.50 1.0 0.62 1.0 0.33 1.0 0.35 1.0 0.51 1.0
Federal unemployment insurance........... (5) (6) (5) (6) (5) (6) (5) (6) (5) (6)
State unemployment insurance............. 0.06 0.1 0.06 0.1 0.05 0.2 0.06 0.2 0.06 0.1
Workers' compensation.................... 0.53 1.1 0.44 0.7 0.46 1.4 0.68 1.9 0.52 1.1
1 This table presents data for the three major occupational groups in State and local government: management, professional, and related
occupations, including teachers; sales and office occupations, including clerical workers; and service occupations, including police and
firefighters.
2 Service-providing industries, which include health and educational services, employ a large part of the State and local government
workforce.
3 Includes premium pay (such as overtime, weekends, and holidays) for work 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 4. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: state
and local government workers, by occupational and industry group, December 2017
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insuran- ment required
leave pay ce and benefits
savings
Cost per hour worked
State and local government workers............. $49.19 $30.81 $18.38 $3.72 $0.48 $5.82 $5.65 $2.72
Occupational group
Management, professional, and related.... 59.22 38.30 20.92 4.22 0.40 6.46 6.79 3.06
Professional and related............... 57.68 37.59 20.09 3.77 0.36 6.47 6.55 2.94
Teachers(1).......................... 65.47 43.73 21.74 3.38 0.26 7.16 7.80 3.14
Primary, secondary, and special
education school teachers......... 64.87 42.85 22.03 3.06 0.23 7.42 8.34 2.98
Sales and office......................... 33.71 19.63 14.08 2.96 0.29 5.33 3.46 2.04
Office and administrative support...... 33.88 19.69 14.20 2.98 0.29 5.39 3.49 2.04
Service.................................. 35.58 20.62 14.96 3.01 0.75 4.49 4.49 2.21
Industry group
Education and health services............ 51.67 33.46 18.22 3.46 0.33 6.07 5.71 2.65
Educational services................... 53.01 34.51 18.50 3.35 0.25 6.21 6.02 2.66
Elementary and secondary schools..... 51.25 33.44 17.81 2.73 0.22 6.13 6.24 2.51
Junior colleges, colleges, and
universities....................... 57.75 37.41 20.34 5.07 0.35 6.42 5.44 3.07
Health care and social assistance...... 43.48 26.99 16.48 4.16 0.83 5.16 3.75 2.59
Hospitals............................ 45.91 29.10 16.81 4.38 1.00 5.10 3.59 2.74
Public administration.................... 47.22 27.52 19.70 4.41 0.74 5.66 5.98 2.91
Percent of total compensation
State and local government workers............. 100.0 62.6 37.4 7.6 1.0 11.8 11.5 5.5
Occupational group
Management, professional, and related.... 100.0 64.7 35.3 7.1 0.7 10.9 11.5 5.2
Professional and related............... 100.0 65.2 34.8 6.5 0.6 11.2 11.4 5.1
Teachers(1).......................... 100.0 66.8 33.2 5.2 0.4 10.9 11.9 4.8
Primary, secondary, and special
education school teachers......... 100.0 66.0 34.0 4.7 0.4 11.4 12.9 4.6
Sales and office......................... 100.0 58.2 41.8 8.8 0.9 15.8 10.3 6.1
Office and administrative support...... 100.0 58.1 41.9 8.8 0.9 15.9 10.3 6.0
Service.................................. 100.0 58.0 42.0 8.5 2.1 12.6 12.6 6.2
Industry group
Education and health services............ 100.0 64.7 35.3 6.7 0.6 11.7 11.0 5.1
Educational services................... 100.0 65.1 34.9 6.3 0.5 11.7 11.4 5.0
Elementary and secondary schools..... 100.0 65.2 34.8 5.3 0.4 12.0 12.2 4.9
Junior colleges, colleges, and
universities....................... 100.0 64.8 35.2 8.8 0.6 11.1 9.4 5.3
Health care and social assistance...... 100.0 62.1 37.9 9.6 1.9 11.9 8.6 6.0
Hospitals............................ 100.0 63.4 36.6 9.5 2.2 11.1 7.8 6.0
Public administration.................... 100.0 58.3 41.7 9.3 1.6 12.0 12.7 6.2
1 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and
instructors.
Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private industry workers, by major occupational group and bargaining unit status, December 2017
Occupational group Bargaining unit status
Management, Natural Production,
Compensation All professional, Sales resources, transportation,
component workers and and Service construction, and Union Nonunion
related office and material
maintenance moving
Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent
Total compensation............................. $33.72 100.0 $60.13 100.0 $24.93 100.0 $15.94 100.0 $34.87 100.0 $27.93 100.0 $47.88 100.0 $32.36 100.0
Wages and salaries........................... 23.47 69.6 41.41 68.9 17.83 71.5 12.05 75.6 23.69 67.9 18.45 66.1 28.75 60.0 22.96 71.0
Total benefits............................... 10.25 30.4 18.72 31.1 7.10 28.5 3.89 24.4 11.18 32.1 9.48 33.9 19.13 40.0 9.40 29.0
Paid leave................................. 2.36 7.0 5.16 8.6 1.62 6.5 0.65 4.0 1.74 5.0 1.64 5.9 3.31 6.9 2.27 7.0
Vacation................................. 1.22 3.6 2.71 4.5 0.83 3.3 0.32 2.0 0.89 2.5 0.83 3.0 1.67 3.5 1.18 3.6
Holiday.................................. 0.71 2.1 1.49 2.5 0.48 1.9 0.19 1.2 0.58 1.7 0.55 2.0 0.96 2.0 0.68 2.1
Sick..................................... 0.30 0.9 0.67 1.1 0.20 0.8 0.09 0.5 0.18 0.5 0.19 0.7 0.50 1.0 0.28 0.9
Personal................................. 0.14 0.4 0.30 0.5 0.12 0.5 0.04 0.3 0.10 0.3 0.07 0.3 0.19 0.4 0.13 0.4
Supplemental pay........................... 1.28 3.8 2.85 4.7 0.67 2.7 0.31 1.9 1.10 3.1 1.08 3.9 1.60 3.3 1.24 3.8
Overtime and premium(1).................. 0.29 0.9 0.21 0.3 0.16 0.6 0.12 0.8 0.74 2.1 0.59 2.1 0.92 1.9 0.23 0.7
Shift differentials...................... 0.07 0.2 0.11 0.2 0.03 0.1 0.06 0.4 0.04 0.1 0.09 0.3 0.21 0.4 0.06 0.2
Nonproduction bonuses.................... 0.92 2.7 2.53 4.2 0.48 1.9 0.12 0.8 0.31 0.9 0.40 1.4 0.47 1.0 0.96 3.0
Insurance.................................. 2.70 8.0 4.27 7.1 2.19 8.8 1.10 6.9 3.07 8.8 2.90 10.4 6.42 13.4 2.35 7.2
Life..................................... 0.04 0.1 0.08 0.1 0.03 0.1 (2) (3) 0.04 0.1 0.04 0.1 0.08 0.2 0.04 0.1
Health................................... 2.55 7.6 3.98 6.6 2.09 8.4 1.06 6.7 2.91 8.4 2.75 9.8 6.07 12.7 2.21 6.8
Short-term disability.................... 0.06 0.2 0.12 0.2 0.04 0.2 (2) (3) 0.08 0.2 0.06 0.2 0.17 0.3 0.05 0.2
Long-term disability..................... 0.05 0.1 0.10 0.2 0.03 0.1 (2) (3) 0.03 0.1 0.05 0.2 0.10 0.2 0.04 0.1
Retirement and savings..................... 1.29 3.8 2.53 4.2 0.72 2.9 0.27 1.7 1.85 5.3 1.23 4.4 4.12 8.6 1.02 3.1
Defined benefit.......................... 0.52 1.5 0.87 1.4 0.21 0.9 0.10 0.6 1.18 3.4 0.65 2.3 3.02 6.3 0.28 0.9
Defined contribution..................... 0.77 2.3 1.66 2.8 0.50 2.0 0.17 1.1 0.67 1.9 0.58 2.1 1.10 2.3 0.74 2.3
Legally required benefits.................. 2.62 7.8 3.90 6.5 1.90 7.6 1.57 9.8 3.42 9.8 2.63 9.4 3.68 7.7 2.52 7.8
Social Security and Medicare............. 1.96 5.8 3.38 5.6 1.50 6.0 1.04 6.5 2.01 5.8 1.59 5.7 2.45 5.1 1.91 5.9
Social Security(4)..................... 1.57 4.6 2.67 4.4 1.21 4.8 0.84 5.3 1.63 4.7 1.28 4.6 1.96 4.1 1.53 4.7
Medicare............................... 0.39 1.2 0.71 1.2 0.29 1.2 0.20 1.2 0.38 1.1 0.31 1.1 0.49 1.0 0.38 1.2
Federal unemployment insurance........... 0.03 0.1 0.03 (3) 0.04 0.1 0.04 0.3 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1
State unemployment insurance............. 0.17 0.5 0.18 0.3 0.15 0.6 0.15 0.9 0.23 0.7 0.16 0.6 0.21 0.4 0.16 0.5
Workers' compensation.................... 0.46 1.4 0.32 0.5 0.22 0.9 0.34 2.1 1.15 3.3 0.85 3.0 0.99 2.1 0.41 1.3
1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
2 Cost per hour worked is $0.01 or less.
3 Less than .05 percent.
4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private industry workers, by major industry group, December 2017
Goods-producing(1) Service-providing(2)
All Trade, Professional Education Leisure
Compensation All goods- Construction Manufacturing service- transportation, Information Financial and and and Other services
component producing(1) providing(2) and activities business health hospitality
utilities services services
Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent
Total compensation............................. $39.15 100.0 $38.70 100.0 $38.98 100.0 $32.60 100.0 $27.34 100.0 $56.37 100.0 $47.98 100.0 $41.31 100.0 $36.68 100.0 $14.73 100.0 $26.45 100.0
Wages and salaries........................... 26.01 66.4 26.78 69.2 25.43 65.2 22.94 70.4 19.23 70.3 37.18 66.0 31.56 65.8 29.24 70.8 25.79 70.3 11.56 78.5 19.56 74.0
Total benefits............................... 13.13 33.6 11.92 30.8 13.55 34.8 9.66 29.6 8.11 29.7 19.19 34.0 16.41 34.2 12.08 29.2 10.90 29.7 3.17 21.5 6.88 26.0
Paid leave................................. 2.51 6.4 1.66 4.3 2.92 7.5 2.33 7.2 1.70 6.2 5.22 9.3 4.05 8.4 3.05 7.4 2.98 8.1 0.44 3.0 1.60 6.1
Vacation................................. 1.28 3.3 0.85 2.2 1.49 3.8 1.21 3.7 0.89 3.3 2.75 4.9 2.12 4.4 1.60 3.9 1.51 4.1 0.25 1.7 0.79 3.0
Holiday.................................. 0.88 2.2 0.59 1.5 1.02 2.6 0.67 2.1 0.49 1.8 1.36 2.4 1.14 2.4 0.90 2.2 0.87 2.4 0.11 0.8 0.50 1.9
Sick..................................... 0.26 0.7 0.14 0.4 0.32 0.8 0.30 0.9 0.22 0.8 0.57 1.0 0.53 1.1 0.38 0.9 0.41 1.1 0.06 0.4 0.21 0.8
Personal................................. 0.09 0.2 0.08 0.2 0.10 0.3 0.15 0.5 0.10 0.4 0.54 1.0 0.26 0.5 0.18 0.4 0.19 0.5 0.02 0.2 0.10 0.4
Supplemental pay........................... 1.58 4.0 1.08 2.8 1.77 4.5 1.21 3.7 0.75 2.8 2.67 4.7 3.68 7.7 2.24 5.4 0.73 2.0 0.16 1.1 0.35 1.3
Overtime and premium(3).................. 0.63 1.6 0.67 1.7 0.59 1.5 0.22 0.7 0.28 1.0 0.24 0.4 0.20 0.4 0.30 0.7 0.19 0.5 0.08 0.5 0.14 0.5
Shift differentials...................... 0.10 0.2 0.02 (4) 0.14 0.4 0.06 0.2 0.02 0.1 0.03 0.1 (5) (4) 0.02 (4) 0.22 0.6 (5) (4) (5) (4)
Nonproduction bonuses.................... 0.86 2.2 0.40 1.0 1.05 2.7 0.93 2.9 0.45 1.6 2.40 4.3 3.47 7.2 1.92 4.6 0.32 0.9 0.08 0.5 0.20 0.8
Insurance.................................. 3.74 9.5 3.15 8.1 4.02 10.3 2.49 7.6 2.24 8.2 5.19 9.2 3.88 8.1 2.52 6.1 3.20 8.7 0.85 5.8 1.83 6.9
Life..................................... 0.06 0.2 0.05 0.1 0.07 0.2 0.04 0.1 0.03 0.1 0.07 0.1 0.06 0.1 0.05 0.1 0.05 0.1 (5) (4) 0.03 0.1
Health................................... 3.55 9.1 3.02 7.8 3.80 9.8 2.35 7.2 2.12 7.8 4.79 8.5 3.61 7.5 2.34 5.7 3.03 8.3 0.82 5.6 1.74 6.6
Short-term disability.................... 0.08 0.2 0.05 0.1 0.09 0.2 0.06 0.2 0.04 0.2 0.24 0.4 0.14 0.3 0.07 0.2 0.06 0.2 (5) (4) 0.03 0.1
Long-term disability..................... 0.05 0.1 0.03 0.1 0.06 0.2 0.04 0.1 0.04 0.1 0.09 0.2 0.06 0.1 0.06 0.1 0.06 0.2 (5) (4) 0.02 0.1
Retirement and savings..................... 1.99 5.1 2.15 5.5 1.84 4.7 1.14 3.5 1.10 4.0 2.44 4.3 1.77 3.7 1.31 3.2 1.37 3.7 0.21 1.4 0.87 3.3
Defined benefit.......................... 1.02 2.6 1.33 3.4 0.81 2.1 0.42 1.3 0.52 1.9 0.86 1.5 0.47 1.0 0.52 1.3 0.39 1.1 0.07 0.5 0.40 1.5
Defined contribution..................... 0.98 2.5 0.82 2.1 1.03 2.6 0.73 2.2 0.59 2.1 1.59 2.8 1.30 2.7 0.79 1.9 0.98 2.7 0.14 0.9 0.48 1.8
Legally required benefits.................. 3.31 8.5 3.89 10.1 2.99 7.7 2.48 7.6 2.32 8.5 3.66 6.5 3.04 6.3 2.96 7.2 2.62 7.1 1.51 10.2 2.23 8.4
Social Security and Medicare............. 2.23 5.7 2.23 5.8 2.21 5.7 1.90 5.8 1.60 5.9 3.15 5.6 2.62 5.5 2.38 5.8 2.13 5.8 1.01 6.8 1.62 6.1
Social Security(6)..................... 1.79 4.6 1.80 4.6 1.78 4.6 1.52 4.7 1.29 4.7 2.51 4.4 2.05 4.3 1.89 4.6 1.71 4.7 0.81 5.5 1.30 4.9
Medicare............................... 0.43 1.1 0.43 1.1 0.43 1.1 0.38 1.2 0.31 1.1 0.64 1.1 0.56 1.2 0.50 1.2 0.43 1.2 0.19 1.3 0.32 1.2
Federal unemployment insurance........... 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.04 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.02 0.1 0.05 0.3 0.03 0.1
State unemployment insurance............. 0.22 0.6 0.30 0.8 0.18 0.5 0.15 0.5 0.13 0.5 0.17 0.3 0.15 0.3 0.20 0.5 0.16 0.4 0.14 0.9 0.14 0.5
Workers' compensation.................... 0.84 2.1 1.34 3.5 0.57 1.5 0.38 1.2 0.55 2.0 0.32 0.6 0.23 0.5 0.35 0.8 0.30 0.8 0.31 2.1 0.43 1.6
1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
2 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.
3 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
4 Less than .05 percent.
5 Cost per hour worked is $0.01 or less.
6 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private industry workers, by Census region and division, December 2017
Census region and division(1)
Northeast Northeast divisions South South divisions Midwest Midwest divisions West West divisions
Compensation
component
New England Middle Atlantic South Atlantic East South Central West South Central East North Central West North Central Mountain Pacific
Cost Percent Cost Percent Cost Percent Cost Percent
Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent
Total compensation............................. $40.93 100.0 $40.48 100.0 $41.08 100.0 $30.36 100.0 $30.62 100.0 $26.00 100.0 $32.01 100.0 30.65 100.0 30.80 100.0 30.30 100.0 36.34 100.0 32.23 100.0 38.26 100.0
Wages and salaries........................... 27.30 66.7 27.78 68.6 27.15 66.1 21.60 71.2 21.72 70.9 18.24 70.2 23.03 71.9 21.23 69.3 21.28 69.1 21.11 69.7 25.63 70.5 23.19 72.0 26.77 70.0
Total benefits............................... 13.63 33.3 12.70 31.4 13.93 33.9 8.75 28.8 8.90 29.1 7.76 29.8 8.98 28.1 9.42 30.7 9.52 30.9 9.19 30.3 10.71 29.5 9.04 28.0 11.49 30.0
Paid leave................................. 3.08 7.5 3.14 7.7 3.07 7.5 2.07 6.8 2.14 7.0 1.69 6.5 2.14 6.7 2.07 6.7 2.09 6.8 2.01 6.6 2.55 7.0 2.21 6.8 2.71 7.1
Vacation................................. 1.58 3.9 1.63 4.0 1.56 3.8 1.06 3.5 1.11 3.6 0.85 3.3 1.07 3.3 1.12 3.7 1.13 3.7 1.10 3.6 1.30 3.6 1.13 3.5 1.38 3.6
Holiday.................................. 0.89 2.2 0.95 2.3 0.87 2.1 0.63 2.1 0.62 2.0 0.57 2.2 0.67 2.1 0.61 2.0 0.63 2.0 0.57 1.9 0.78 2.1 0.65 2.0 0.84 2.2
Sick..................................... 0.42 1.0 0.38 0.9 0.43 1.0 0.25 0.8 0.26 0.8 0.18 0.7 0.26 0.8 0.22 0.7 0.22 0.7 0.23 0.8 0.35 1.0 0.29 0.9 0.38 1.0
Personal................................. 0.19 0.5 0.18 0.4 0.20 0.5 0.14 0.5 0.16 0.5 0.09 0.3 0.13 0.4 0.11 0.4 0.11 0.4 0.11 0.4 0.12 0.3 0.14 0.4 0.11 0.3
Supplemental pay........................... 2.63 6.4 1.29 3.2 3.06 7.4 0.97 3.2 0.90 2.9 0.86 3.3 1.13 3.5 0.99 3.2 1.02 3.3 0.93 3.1 0.95 2.6 0.89 2.8 0.97 2.5
Overtime and premium(2).................. 0.30 0.7 0.24 0.6 0.32 0.8 0.30 1.0 0.25 0.8 0.27 1.0 0.41 1.3 0.31 1.0 0.32 1.0 0.27 0.9 0.24 0.7 0.22 0.7 0.25 0.7
Shift differentials...................... 0.09 0.2 0.14 0.4 0.08 0.2 0.07 0.2 0.08 0.3 0.08 0.3 0.05 0.2 0.08 0.3 0.08 0.3 0.08 0.2 0.04 0.1 0.05 0.1 0.03 0.1
Nonproduction bonuses.................... 2.24 5.5 0.91 2.2 2.66 6.5 0.59 2.0 0.57 1.9 0.51 2.0 0.67 2.1 0.61 2.0 0.62 2.0 0.58 1.9 0.67 1.8 0.62 1.9 0.69 1.8
Insurance.................................. 3.34 8.2 3.54 8.7 3.28 8.0 2.30 7.6 2.37 7.7 2.27 8.7 2.20 6.9 2.72 8.9 2.75 8.9 2.64 8.7 2.79 7.7 2.26 7.0 3.05 8.0
Life..................................... 0.05 0.1 0.05 0.1 0.05 0.1 0.05 0.2 0.05 0.2 0.04 0.2 0.05 0.2 0.04 0.1 0.04 0.1 0.04 0.1 0.04 0.1 0.04 0.1 0.04 0.1
Health................................... 3.14 7.7 3.33 8.2 3.08 7.5 2.16 7.1 2.21 7.2 2.14 8.2 2.07 6.5 2.57 8.4 2.60 8.4 2.49 8.2 2.67 7.3 2.12 6.6 2.92 7.6
Short-term disability.................... 0.10 0.3 0.10 0.2 0.11 0.3 0.05 0.2 0.06 0.2 0.05 0.2 0.04 0.1 0.06 0.2 0.07 0.2 0.06 0.2 0.04 0.1 0.05 0.2 0.04 0.1
Long-term disability..................... 0.05 0.1 0.07 0.2 0.05 0.1 0.04 0.1 0.04 0.1 0.05 0.2 0.04 0.1 0.05 0.2 0.05 0.2 0.05 0.2 0.05 0.1 0.05 0.2 0.04 0.1
Retirement and savings..................... 1.53 3.7 1.80 4.5 1.44 3.5 1.12 3.7 1.19 3.9 0.95 3.7 1.07 3.4 1.20 3.9 1.21 3.9 1.17 3.9 1.47 4.0 1.16 3.6 1.61 4.2
Defined benefit.......................... 0.69 1.7 0.71 1.7 0.69 1.7 0.46 1.5 0.50 1.6 0.38 1.4 0.42 1.3 0.44 1.4 0.48 1.6 0.34 1.1 0.57 1.6 0.28 0.9 0.71 1.9
Defined contribution..................... 0.83 2.0 1.10 2.7 0.75 1.8 0.66 2.2 0.69 2.2 0.58 2.2 0.65 2.0 0.76 2.5 0.73 2.4 0.84 2.8 0.89 2.5 0.88 2.7 0.90 2.3
Legally required benefits.................. 3.06 7.5 2.93 7.2 3.09 7.5 2.30 7.6 2.31 7.5 1.99 7.7 2.43 7.6 2.44 8.0 2.45 8.0 2.43 8.0 2.95 8.1 2.52 7.8 3.15 8.2
Social Security and Medicare............. 2.26 5.5 2.30 5.7 2.24 5.5 1.80 5.9 1.81 5.9 1.56 6.0 1.91 6.0 1.83 6.0 1.82 5.9 1.83 6.1 2.10 5.8 1.96 6.1 2.17 5.7
Social Security(3)..................... 1.78 4.3 1.83 4.5 1.76 4.3 1.45 4.8 1.45 4.7 1.26 4.9 1.53 4.8 1.47 4.8 1.47 4.8 1.48 4.9 1.68 4.6 1.58 4.9 1.73 4.5
Medicare............................... 0.48 1.2 0.47 1.2 0.48 1.2 0.36 1.2 0.36 1.2 0.30 1.2 0.38 1.2 0.35 1.2 0.35 1.2 0.35 1.2 0.42 1.2 0.38 1.2 0.44 1.2
Federal unemployment insurance........... 0.02 0.1 0.02 0.1 0.02 0.1 0.03 0.1 0.03 0.1 0.02 0.1 0.02 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.06 0.2 0.03 0.1 0.08 0.2
State unemployment insurance............. 0.26 0.6 0.23 0.6 0.26 0.6 0.10 0.3 0.09 0.3 0.07 0.3 0.12 0.4 0.17 0.6 0.18 0.6 0.13 0.4 0.20 0.5 0.15 0.5 0.22 0.6
Workers' compensation.................... 0.52 1.3 0.38 0.9 0.57 1.4 0.38 1.2 0.38 1.3 0.33 1.3 0.38 1.2 0.42 1.4 0.42 1.3 0.43 1.4 0.59 1.6 0.39 1.2 0.68 1.8
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 premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
3 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
Table 8. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private industry workers, by establishment employment
size, December 2017
1-99 workers 100 workers or more
Compensation
component 1-99 workers 1-49 workers 50-99 workers 100 workers or more 100-499 workers 500 workers or more
Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent
Total compensation............................. $28.30 100.0 $27.72 100.0 $30.11 100.0 $40.08 100.0 $34.55 100.0 $48.50 100.0
Wages and salaries........................... 20.51 72.5 20.33 73.4 21.05 69.9 26.94 67.2 23.89 69.1 31.59 65.1
Total benefits............................... 7.79 27.5 7.39 26.6 9.06 30.1 13.14 32.8 10.66 30.9 16.91 34.9
Paid leave................................. 1.68 6.0 1.61 5.8 1.93 6.4 3.16 7.9 2.49 7.2 4.19 8.6
Vacation................................. 0.87 3.1 0.82 3.0 1.01 3.3 1.64 4.1 1.29 3.7 2.16 4.5
Holiday.................................. 0.52 1.9 0.51 1.8 0.57 1.9 0.92 2.3 0.74 2.1 1.20 2.5
Sick..................................... 0.20 0.7 0.18 0.7 0.23 0.8 0.41 1.0 0.31 0.9 0.57 1.2
Personal................................. 0.10 0.3 0.09 0.3 0.12 0.4 0.19 0.5 0.15 0.4 0.25 0.5
Supplemental pay........................... 1.12 4.0 1.04 3.7 1.38 4.6 1.46 3.6 1.07 3.1 2.05 4.2
Overtime and premium(1).................. 0.21 0.7 0.18 0.7 0.28 0.9 0.38 1.0 0.37 1.1 0.39 0.8
Shift differentials...................... (2) (3) (2) (3) 0.04 0.1 0.13 0.3 0.08 0.2 0.22 0.5
Nonproduction bonuses.................... 0.90 3.2 0.85 3.1 1.06 3.5 0.94 2.4 0.62 1.8 1.43 2.9
Insurance.................................. 1.89 6.7 1.75 6.3 2.34 7.8 3.65 9.1 3.05 8.8 4.57 9.4
Life..................................... 0.03 0.1 0.03 0.1 0.04 0.1 0.06 0.1 0.05 0.1 0.06 0.1
Health................................... 1.80 6.4 1.66 6.0 2.22 7.4 3.43 8.6 2.88 8.3 4.28 8.8
Short-term disability.................... 0.03 0.1 0.03 0.1 0.05 0.2 0.10 0.2 0.08 0.2 0.13 0.3
Long-term disability..................... 0.03 0.1 0.03 0.1 0.03 0.1 0.07 0.2 0.05 0.1 0.10 0.2
Retirement and savings..................... 0.73 2.6 0.66 2.4 0.95 3.2 1.95 4.9 1.39 4.0 2.79 5.8
Defined benefit.......................... 0.24 0.8 0.20 0.7 0.35 1.2 0.85 2.1 0.57 1.7 1.28 2.6
Defined contribution..................... 0.49 1.7 0.46 1.6 0.60 2.0 1.09 2.7 0.82 2.4 1.51 3.1
Legally required benefits.................. 2.36 8.3 2.33 8.4 2.46 8.2 2.92 7.3 2.66 7.7 3.32 6.8
Social Security and Medicare............. 1.70 6.0 1.68 6.0 1.76 5.8 2.27 5.7 1.98 5.7 2.70 5.6
Social Security(4)..................... 1.36 4.8 1.34 4.8 1.40 4.7 1.81 4.5 1.59 4.6 2.16 4.5
Medicare............................... 0.34 1.2 0.34 1.2 0.35 1.2 0.45 1.1 0.40 1.1 0.54 1.1
Federal unemployment insurance........... 0.04 0.1 0.04 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1
State unemployment insurance............. 0.17 0.6 0.17 0.6 0.18 0.6 0.16 0.4 0.17 0.5 0.15 0.3
Workers' compensation.................... 0.46 1.6 0.45 1.6 0.49 1.6 0.46 1.1 0.47 1.4 0.44 0.9
1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
2 Cost per hour worked is $0.01 or less.
3 Less than .05 percent.
4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
Table 9. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private
industry workers, goods-producing and service-providing industries, by occupational group, December 2017
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insuran- ment required
leave pay ce and benefits
savings
Cost per hour worked
All workers in private industry...................... $33.72 $23.47 $10.25 $2.36 $1.28 $2.70 $1.29 $2.62
Management, professional, and related.......... 60.13 41.41 18.72 5.16 2.85 4.27 2.53 3.90
Management, business, and financial.......... 69.04 46.33 22.71 6.14 5.04 4.42 2.83 4.27
Professional and related..................... 55.03 38.59 16.44 4.60 1.59 4.19 2.36 3.69
Sales and office............................... 24.93 17.83 7.10 1.62 0.67 2.19 0.72 1.90
Sales and related............................ 23.87 17.93 5.94 1.38 0.63 1.50 0.59 1.84
Office and administrative support............ 25.65 17.77 7.88 1.78 0.69 2.66 0.80 1.94
Service........................................ 15.94 12.05 3.89 0.65 0.31 1.10 0.27 1.57
Natural resources, construction, and
maintenance................................... 34.87 23.69 11.18 1.74 1.10 3.07 1.85 3.42
Construction, extraction, farming, fishing,
and forestry(1)............................. 36.30 24.34 11.96 1.33 1.10 3.12 2.48 3.94
Installation, maintenance, and repair........ 33.56 23.09 10.47 2.13 1.10 3.02 1.28 2.95
Production, transportation, and material moving 27.93 18.45 9.48 1.64 1.08 2.90 1.23 2.63
Production................................... 26.94 17.92 9.02 1.61 1.24 2.88 0.91 2.39
Transportation and material moving........... 28.85 18.94 9.91 1.68 0.93 2.93 1.53 2.85
All workers, goods-producing industries(2)....... 39.15 26.01 13.13 2.51 1.58 3.74 1.99 3.31
Management, professional, and related.......... 68.17 45.96 22.21 5.87 2.56 5.28 3.98 4.52
Sales and office............................... 32.47 22.07 10.39 2.15 1.10 3.47 1.11 2.57
Natural resources, construction, and
maintenance................................... 37.21 24.84 12.37 1.52 1.26 3.38 2.35 3.84
Production, transportation, and material moving 29.20 18.88 10.32 1.77 1.48 3.40 1.07 2.59
All workers, service-providing industries(3)..... 32.60 22.94 9.66 2.33 1.21 2.49 1.14 2.48
Management, professional, and related.......... 59.00 40.77 18.23 5.06 2.89 4.13 2.33 3.82
Sales and office............................... 24.44 17.56 6.88 1.58 0.64 2.11 0.69 1.86
Service........................................ 15.90 12.03 3.87 0.64 0.30 1.10 0.27 1.56
Natural resources, construction, and
maintenance................................... 32.02 22.28 9.74 2.01 0.89 2.68 1.24 2.91
Production, transportation, and material moving 26.99 18.13 8.86 1.55 0.78 2.53 1.34 2.65
Percent of total compensation
All workers in private industry...................... 100.0 69.6 30.4 7.0 3.8 8.0 3.8 7.8
Management, professional, and related.......... 100.0 68.9 31.1 8.6 4.7 7.1 4.2 6.5
Management, business, and financial.......... 100.0 67.1 32.9 8.9 7.3 6.4 4.1 6.2
Professional and related..................... 100.0 70.1 29.9 8.4 2.9 7.6 4.3 6.7
Sales and office............................... 100.0 71.5 28.5 6.5 2.7 8.8 2.9 7.6
Sales and related............................ 100.0 75.1 24.9 5.8 2.6 6.3 2.5 7.7
Office and administrative support............ 100.0 69.3 30.7 6.9 2.7 10.4 3.1 7.6
Service........................................ 100.0 75.6 24.4 4.0 1.9 6.9 1.7 9.8
Natural resources, construction, and
maintenance................................... 100.0 67.9 32.1 5.0 3.1 8.8 5.3 9.8
Construction, extraction, farming, fishing,
and forestry(1)............................. 100.0 67.1 32.9 3.7 3.0 8.6 6.8 10.8
Installation, maintenance, and repair........ 100.0 68.8 31.2 6.3 3.3 9.0 3.8 8.8
Production, transportation, and material moving 100.0 66.1 33.9 5.9 3.9 10.4 4.4 9.4
Production................................... 100.0 66.5 33.5 6.0 4.6 10.7 3.4 8.9
Transportation and material moving........... 100.0 65.7 34.3 5.8 3.2 10.1 5.3 9.9
All workers, goods-producing industries(2)....... 100.0 66.4 33.6 6.4 4.0 9.5 5.1 8.5
Management, professional, and related.......... 100.0 67.4 32.6 8.6 3.7 7.7 5.8 6.6
Sales and office............................... 100.0 68.0 32.0 6.6 3.4 10.7 3.4 7.9
Natural resources, construction, and
maintenance................................... 100.0 66.8 33.2 4.1 3.4 9.1 6.3 10.3
Production, transportation, and material moving 100.0 64.7 35.3 6.1 5.1 11.7 3.7 8.9
All workers, service-providing industries(3)..... 100.0 70.4 29.6 7.2 3.7 7.6 3.5 7.6
Management, professional, and related.......... 100.0 69.1 30.9 8.6 4.9 7.0 4.0 6.5
Sales and office............................... 100.0 71.8 28.2 6.5 2.6 8.6 2.8 7.6
Service........................................ 100.0 75.6 24.4 4.0 1.9 6.9 1.7 9.8
Natural resources, construction, and
maintenance................................... 100.0 69.6 30.4 6.3 2.8 8.4 3.9 9.1
Production, transportation, and material moving 100.0 67.2 32.8 5.8 2.9 9.4 5.0 9.8
1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of
December 2006.
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 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private
industry workers, by industry group, December 2017
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insuran- ment required
leave pay ce and benefits
savings
Cost per hour worked
All workers, goods-producing industries(1)....... $39.15 $26.01 $13.13 $2.51 $1.58 $3.74 $1.99 $3.31
Construction................................... 38.70 26.78 11.92 1.66 1.08 3.15 2.15 3.89
Manufacturing.................................. 38.98 25.43 13.55 2.92 1.77 4.02 1.84 2.99
Aircraft manufacturing(2).................... 74.90 41.32 33.58 6.21 4.05 7.05 11.91 4.37
All workers, service-providing industries(3)..... 32.60 22.94 9.66 2.33 1.21 2.49 1.14 2.48
Trade, transportation, and utilities........... 27.34 19.23 8.11 1.70 0.75 2.24 1.10 2.32
Wholesale trade.............................. 35.89 25.45 10.45 2.59 1.13 2.74 1.18 2.80
Retail trade................................. 19.38 14.64 4.74 0.94 0.41 1.32 0.40 1.68
Transportation and warehousing............... 38.63 24.71 13.92 2.66 1.23 4.00 2.53 3.49
Utilities.................................... 61.07 36.84 24.23 5.25 2.23 6.17 6.20 4.37
Information.................................... 56.37 37.18 19.19 5.22 2.67 5.19 2.44 3.66
Financial activities........................... 47.98 31.56 16.41 4.05 3.68 3.88 1.77 3.04
Finance and insurance........................ 53.53 34.48 19.05 4.68 4.68 4.35 2.14 3.19
Credit intermediation and related
activities................................ 43.61 29.35 14.26 3.90 2.01 3.89 1.66 2.81
Insurance carriers and related activities.. 50.47 33.29 17.18 4.46 2.83 4.41 2.33 3.15
Real estate and rental and leasing........... 32.26 23.30 8.95 2.26 0.85 2.53 0.72 2.59
Professional and business services............. 41.31 29.24 12.08 3.05 2.24 2.52 1.31 2.96
Professional and technical services.......... 51.60 36.89 14.71 4.50 1.60 3.34 1.73 3.54
Administrative and waste services............ 24.52 18.75 5.77 1.06 0.71 1.38 0.43 2.19
Education and health services.................. 36.68 25.79 10.90 2.98 0.73 3.20 1.37 2.62
Educational services......................... 45.81 33.20 12.61 3.37 0.23 3.65 2.19 3.17
Junior colleges, colleges, and universities 56.15 39.36 16.79 4.80 0.36 4.92 3.08 3.63
Health care and social assistance............ 35.25 24.62 10.63 2.91 0.81 3.12 1.24 2.53
Leisure and hospitality........................ 14.73 11.56 3.17 0.44 0.16 0.85 0.21 1.51
Accommodation and food services.............. 13.44 10.64 2.80 0.37 0.15 0.72 0.16 1.40
Other services................................. 26.45 19.56 6.88 1.60 0.35 1.83 0.87 2.23
Percent of total compensation
All workers, goods-producing industries(1)....... 100.0 66.4 33.6 6.4 4.0 9.5 5.1 8.5
Construction................................... 100.0 69.2 30.8 4.3 2.8 8.1 5.5 10.1
Manufacturing.................................. 100.0 65.2 34.8 7.5 4.5 10.3 4.7 7.7
Aircraft manufacturing(2).................... 100.0 55.2 44.8 8.3 5.4 9.4 15.9 5.8
All workers, service-providing industries(3)..... 100.0 70.4 29.6 7.2 3.7 7.6 3.5 7.6
Trade, transportation, and utilities........... 100.0 70.3 29.7 6.2 2.8 8.2 4.0 8.5
Wholesale trade.............................. 100.0 70.9 29.1 7.2 3.1 7.6 3.3 7.8
Retail trade................................. 100.0 75.5 24.5 4.8 2.1 6.8 2.0 8.7
Transportation and warehousing............... 100.0 64.0 36.0 6.9 3.2 10.4 6.6 9.0
Utilities.................................... 100.0 60.3 39.7 8.6 3.7 10.1 10.2 7.2
Information.................................... 100.0 66.0 34.0 9.3 4.7 9.2 4.3 6.5
Financial activities........................... 100.0 65.8 34.2 8.4 7.7 8.1 3.7 6.3
Finance and insurance........................ 100.0 64.4 35.6 8.7 8.7 8.1 4.0 6.0
Credit intermediation and related
activities................................ 100.0 67.3 32.7 8.9 4.6 8.9 3.8 6.4
Insurance carriers and related activities.. 100.0 66.0 34.0 8.8 5.6 8.7 4.6 6.2
Real estate and rental and leasing........... 100.0 72.2 27.8 7.0 2.6 7.8 2.2 8.0
Professional and business services............. 100.0 70.8 29.2 7.4 5.4 6.1 3.2 7.2
Professional and technical services.......... 100.0 71.5 28.5 8.7 3.1 6.5 3.4 6.9
Administrative and waste services............ 100.0 76.5 23.5 4.3 2.9 5.6 1.7 8.9
Education and health services.................. 100.0 70.3 29.7 8.1 2.0 8.7 3.7 7.1
Educational services......................... 100.0 72.5 27.5 7.4 0.5 8.0 4.8 6.9
Junior colleges, colleges, and universities 100.0 70.1 29.9 8.6 0.6 8.8 5.5 6.5
Health care and social assistance............ 100.0 69.9 30.1 8.3 2.3 8.9 3.5 7.2
Leisure and hospitality........................ 100.0 78.5 21.5 3.0 1.1 5.8 1.4 10.2
Accommodation and food services.............. 100.0 79.2 20.8 2.7 1.1 5.4 1.2 10.4
Other services................................. 100.0 74.0 26.0 6.1 1.3 6.9 3.3 8.4
1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
2 Data are available beginning with December 2006.
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 11. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private
industry workers, by occupational group and full-time and part-time status, December 2017
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insuran- ment required
leave pay ce and benefits
savings
Cost per hour worked
All full-time workers in private industry.......... $39.19 $26.69 $12.51 $3.00 $1.62 $3.37 $1.61 $2.92
Management, professional, and related.......... 62.01 42.18 19.84 5.54 3.08 4.57 2.70 3.96
Management, business, and financial.......... 69.57 46.55 23.02 6.24 5.13 4.49 2.88 4.28
Professional and related..................... 56.96 39.25 17.71 5.07 1.70 4.62 2.57 3.74
Sales and office............................... 29.78 20.71 9.07 2.20 0.89 2.88 0.95 2.16
Sales and related............................ 33.81 24.55 9.26 2.41 1.05 2.42 1.00 2.39
Office and administrative support............ 27.99 19.01 8.98 2.10 0.82 3.08 0.93 2.05
Service........................................ 18.97 13.49 5.48 1.08 0.47 1.83 0.44 1.67
Natural resources, construction, and
maintenance................................... 35.94 24.24 11.70 1.85 1.16 3.25 1.95 3.49
Construction, extraction, farming, fishing,
and forestry(1)............................. 37.22 24.84 12.39 1.39 1.16 3.25 2.58 4.00
Installation, maintenance, and repair........ 34.75 23.69 11.06 2.27 1.15 3.24 1.37 3.02
Production, transportation, and material moving 30.08 19.70 10.38 1.88 1.23 3.22 1.31 2.74
Production................................... 28.10 18.48 9.62 1.74 1.34 3.12 0.99 2.44
Transportation and material moving........... 32.27 21.05 11.22 2.04 1.10 3.33 1.67 3.07
All part-time workers in private industry.......... 17.86 14.14 3.72 0.53 0.29 0.78 0.36 1.76
Management, professional, and related.......... 45.21 35.33 9.88 2.17 1.05 1.92 1.25 3.49
Professional and related..................... 45.16 35.23 9.94 2.20 1.03 1.96 1.29 3.46
Sales and office............................... 14.60 11.70 2.90 0.38 0.20 0.73 0.22 1.37
Sales and related............................ 13.19 10.81 2.38 0.27 0.18 0.52 0.15 1.26
Office and administrative support............ 16.80 13.09 3.72 0.56 0.24 1.06 0.33 1.53
Service........................................ 12.95 10.62 2.33 0.21 0.15 0.39 0.11 1.47
Production, transportation, and material moving 17.11 12.16 4.94 0.46 0.32 1.31 0.79 2.06
Transportation and material moving........... 17.72 12.08 5.65 0.51 0.35 1.62 1.05 2.12
Percent of total compensation
All full-time workers in private industry.......... 100.0 68.1 31.9 7.7 4.1 8.6 4.1 7.4
Management, professional, and related.......... 100.0 68.0 32.0 8.9 5.0 7.4 4.3 6.4
Management, business, and financial.......... 100.0 66.9 33.1 9.0 7.4 6.4 4.1 6.2
Professional and related..................... 100.0 68.9 31.1 8.9 3.0 8.1 4.5 6.6
Sales and office............................... 100.0 69.6 30.4 7.4 3.0 9.7 3.2 7.2
Sales and related............................ 100.0 72.6 27.4 7.1 3.1 7.2 3.0 7.1
Office and administrative support............ 100.0 67.9 32.1 7.5 2.9 11.0 3.3 7.3
Service........................................ 100.0 71.1 28.9 5.7 2.5 9.6 2.3 8.8
Natural resources, construction, and
maintenance................................... 100.0 67.5 32.5 5.1 3.2 9.0 5.4 9.7
Construction, extraction, farming, fishing,
and forestry(1)............................. 100.0 66.7 33.3 3.7 3.1 8.7 6.9 10.7
Installation, maintenance, and repair........ 100.0 68.2 31.8 6.5 3.3 9.3 3.9 8.7
Production, transportation, and material moving 100.0 65.5 34.5 6.2 4.1 10.7 4.4 9.1
Production................................... 100.0 65.8 34.2 6.2 4.8 11.1 3.5 8.7
Transportation and material moving........... 100.0 65.2 34.8 6.3 3.4 10.3 5.2 9.5
All part-time workers in private industry.......... 100.0 79.2 20.8 2.9 1.6 4.4 2.0 9.8
Management, professional, and related.......... 100.0 78.2 21.8 4.8 2.3 4.2 2.8 7.7
Professional and related..................... 100.0 78.0 22.0 4.9 2.3 4.3 2.9 7.7
Sales and office............................... 100.0 80.1 19.9 2.6 1.4 5.0 1.5 9.4
Sales and related............................ 100.0 82.0 18.0 2.0 1.4 3.9 1.1 9.6
Office and administrative support............ 100.0 77.9 22.1 3.4 1.4 6.3 2.0 9.1
Service........................................ 100.0 82.0 18.0 1.6 1.1 3.0 0.9 11.3
Production, transportation, and material moving 100.0 71.1 28.9 2.7 1.9 7.7 4.6 12.0
Transportation and material moving........... 100.0 68.1 31.9 2.9 2.0 9.2 5.9 11.9
1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of
December 2006.
Note: The sum of individual items may not equal totals due to rounding.
Table 12. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:
private industry workers, by industry group and full-time and part-time status, December 2017
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insuran- ment required
leave pay ce and benefits
savings
Cost per hour worked
All full-time workers in private industry.... $39.19 $26.69 $12.51 $3.00 $1.62 $3.37 $1.61 $2.92
Goods-producing(1)......................... 39.73 26.30 13.43 2.58 1.62 3.84 2.06 3.33
Construction............................. 39.70 27.29 12.41 1.74 1.13 3.32 2.27 3.95
Manufacturing............................ 39.36 25.63 13.73 2.97 1.80 4.08 1.88 3.00
Service-providing(2)....................... 39.04 26.80 12.25 3.12 1.61 3.23 1.48 2.80
Trade, transportation, and utilities..... 34.13 23.49 10.64 2.42 1.04 2.95 1.47 2.77
Information.............................. 59.70 39.24 20.46 5.59 2.86 5.54 2.63 3.85
Financial activities..................... 50.75 33.17 17.58 4.39 4.00 4.14 1.90 3.15
Professional and business services....... 44.62 30.99 13.63 3.55 2.55 2.90 1.50 3.13
Education and health services............ 39.65 27.28 12.37 3.50 0.81 3.77 1.61 2.68
Leisure and hospitality.................. 19.11 14.04 5.07 0.93 0.32 1.72 0.41 1.69
Other services........................... 32.20 23.03 9.17 2.35 0.44 2.70 1.15 2.53
All part-time workers in private industry.... 17.86 14.14 3.72 0.53 0.29 0.78 0.36 1.76
Service-providing(2)....................... 17.75 14.06 3.69 0.53 0.29 0.78 0.36 1.73
Trade, transportation, and utilities..... 15.14 11.57 3.57 0.40 0.24 0.97 0.44 1.52
Professional and business services....... 24.78 20.47 4.31 0.53 0.70 0.59 0.36 2.13
Education and health services............ 28.01 21.44 6.57 1.45 0.50 1.51 0.68 2.43
Leisure and hospitality.................. 11.43 9.69 1.74 0.08 0.05 0.19 0.06 1.37
Percent of total compensation
All full-time workers in private industry.... 100.0 68.1 31.9 7.7 4.1 8.6 4.1 7.4
Goods-producing(1)......................... 100.0 66.2 33.8 6.5 4.1 9.7 5.2 8.4
Construction............................. 100.0 68.7 31.3 4.4 2.9 8.4 5.7 9.9
Manufacturing............................ 100.0 65.1 34.9 7.5 4.6 10.4 4.8 7.6
Service-providing(2)....................... 100.0 68.6 31.4 8.0 4.1 8.3 3.8 7.2
Trade, transportation, and utilities..... 100.0 68.8 31.2 7.1 3.0 8.6 4.3 8.1
Information.............................. 100.0 65.7 34.3 9.4 4.8 9.3 4.4 6.4
Financial activities..................... 100.0 65.4 34.6 8.6 7.9 8.2 3.7 6.2
Professional and business services....... 100.0 69.5 30.5 8.0 5.7 6.5 3.4 7.0
Education and health services............ 100.0 68.8 31.2 8.8 2.1 9.5 4.1 6.8
Leisure and hospitality.................. 100.0 73.5 26.5 4.9 1.7 9.0 2.1 8.8
Other services........................... 100.0 71.5 28.5 7.3 1.4 8.4 3.6 7.9
All part-time workers in private industry.... 100.0 79.2 20.8 2.9 1.6 4.4 2.0 9.8
Service-providing(2)....................... 100.0 79.2 20.8 3.0 1.6 4.4 2.0 9.8
Trade, transportation, and utilities..... 100.0 76.4 23.6 2.6 1.6 6.4 2.9 10.0
Professional and business services....... 100.0 82.6 17.4 2.2 2.8 2.4 1.4 8.6
Education and health services............ 100.0 76.5 23.5 5.2 1.8 5.4 2.4 8.7
Leisure and hospitality.................. 100.0 84.8 15.2 0.7 0.4 1.7 0.5 12.0
1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is
excluded.
2 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 13. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:
private industry workers, by major industry group and establishment employment size and bargaining unit status,
December 2017
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insuran- ment required
leave pay ce and benefits
savings
Cost per hour worked
All workers, goods-producing industries(1) $39.15 $26.01 $13.13 $2.51 $1.58 $3.74 $1.99 $3.31
1-99 workers............................... 32.93 23.07 9.86 1.67 1.02 2.78 1.19 3.21
1-49 workers............................. 32.08 22.81 9.27 1.53 0.96 2.49 1.06 3.22
50-99 workers............................ 34.88 23.65 11.23 1.99 1.15 3.45 1.47 3.17
100 workers or more........................ 44.66 28.62 16.03 3.25 2.08 4.58 2.71 3.41
100-499 workers.......................... 39.56 26.05 13.51 2.60 1.53 4.11 2.01 3.26
500 workers or more...................... 51.72 32.19 19.53 4.16 2.84 5.24 3.68 3.61
Union...................................... 49.97 28.73 21.24 2.62 1.98 7.17 5.24 4.23
Nonunion................................... 37.21 25.53 11.68 2.49 1.51 3.12 1.41 3.15
All workers, service-providing
industries(2)............................. 32.60 22.94 9.66 2.33 1.21 2.49 1.14 2.48
1-99 workers............................... 27.49 20.06 7.43 1.69 1.14 1.74 0.65 2.22
1-49 workers............................. 27.03 19.94 7.09 1.62 1.05 1.64 0.59 2.19
50-99 workers............................ 29.02 20.45 8.56 1.91 1.44 2.08 0.83 2.30
100 workers or more........................ 38.96 26.53 12.43 3.14 1.31 3.42 1.76 2.80
100-499 workers.......................... 33.39 23.39 10.00 2.47 0.97 2.80 1.25 2.52
500 workers or more...................... 47.66 31.43 16.23 4.19 1.84 4.39 2.56 3.24
Union...................................... 47.01 28.76 18.25 3.61 1.44 6.11 3.65 3.44
Nonunion................................... 31.45 22.48 8.97 2.23 1.20 2.20 0.94 2.40
Percent of total compensation
All workers, goods-producing industries(1) 100.0 66.4 33.6 6.4 4.0 9.5 5.1 8.5
1-99 workers............................... 100.0 70.0 30.0 5.1 3.1 8.5 3.6 9.7
1-49 workers............................. 100.0 71.1 28.9 4.8 3.0 7.8 3.3 10.0
50-99 workers............................ 100.0 67.8 32.2 5.7 3.3 9.9 4.2 9.1
100 workers or more........................ 100.0 64.1 35.9 7.3 4.7 10.3 6.1 7.6
100-499 workers.......................... 100.0 65.8 34.2 6.6 3.9 10.4 5.1 8.3
500 workers or more...................... 100.0 62.2 37.8 8.0 5.5 10.1 7.1 7.0
Union...................................... 100.0 57.5 42.5 5.3 4.0 14.4 10.5 8.5
Nonunion................................... 100.0 68.6 31.4 6.7 4.1 8.4 3.8 8.5
All workers, service-providing
industries(2)............................. 100.0 70.4 29.6 7.2 3.7 7.6 3.5 7.6
1-99 workers............................... 100.0 73.0 27.0 6.1 4.1 6.3 2.4 8.1
1-49 workers............................. 100.0 73.8 26.2 6.0 3.9 6.1 2.2 8.1
50-99 workers............................ 100.0 70.5 29.5 6.6 5.0 7.2 2.9 7.9
100 workers or more........................ 100.0 68.1 31.9 8.1 3.4 8.8 4.5 7.2
100-499 workers.......................... 100.0 70.0 30.0 7.4 2.9 8.4 3.7 7.5
500 workers or more...................... 100.0 66.0 34.0 8.8 3.9 9.2 5.4 6.8
Union...................................... 100.0 61.2 38.8 7.7 3.1 13.0 7.8 7.3
Nonunion................................... 100.0 71.5 28.5 7.1 3.8 7.0 3.0 7.6
1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is
excluded.
2 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 14. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:
private industry health care and social assistance workers, by industry and occupational group, December 2017
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insuran- ment required
leave pay ce and benefits
savings
Cost per hour worked
Health care and social assistance............ $35.25 $24.62 $10.63 $2.91 $0.81 $3.12 $1.24 $2.53
Management, professional, and related.... 52.34 36.39 15.95 4.73 1.19 4.36 2.19 3.48
Registered nurses...................... 54.92 36.41 18.50 5.09 1.97 4.99 2.70 3.76
Sales and office......................... 24.60 17.10 7.49 1.86 0.40 2.76 0.65 1.81
Service.................................. 19.56 13.91 5.65 1.21 0.55 1.81 0.37 1.71
Hospitals.................................. 47.11 30.81 16.30 4.44 1.71 4.74 2.24 3.17
Management, professional, and related.... 56.95 37.54 19.41 5.58 1.99 5.27 2.80 3.76
Registered nurses...................... 58.59 38.01 20.58 5.76 2.32 5.53 3.04 3.93
Service.................................. 24.50 15.47 9.03 1.80 1.29 3.16 0.95 1.83
Nursing and residential care facilities.... 23.42 16.79 6.63 1.56 0.56 2.14 0.37 2.00
Management, professional, and related.... 35.69 25.91 9.79 2.60 0.84 2.91 0.71 2.73
Service.................................. 17.96 12.75 5.21 1.07 0.47 1.76 0.23 1.69
Nursing care facilities(1)............... 25.95 18.61 7.34 1.73 0.68 2.31 0.51 2.11
Management, professional, and related.... 39.80 29.16 10.64 2.76 0.98 3.03 0.86 3.01
Service.................................. 18.90 13.28 5.62 1.17 0.56 1.91 0.34 1.66
Percent of total compensation
Health care and social assistance............ 100.0 69.9 30.1 8.3 2.3 8.9 3.5 7.2
Management, professional, and related.... 100.0 69.5 30.5 9.0 2.3 8.3 4.2 6.6
Registered nurses...................... 100.0 66.3 33.7 9.3 3.6 9.1 4.9 6.8
Sales and office......................... 100.0 69.5 30.5 7.6 1.6 11.2 2.6 7.4
Service.................................. 100.0 71.1 28.9 6.2 2.8 9.2 1.9 8.8
Hospitals.................................. 100.0 65.4 34.6 9.4 3.6 10.1 4.8 6.7
Management, professional, and related.... 100.0 65.9 34.1 9.8 3.5 9.3 4.9 6.6
Registered nurses...................... 100.0 64.9 35.1 9.8 4.0 9.4 5.2 6.7
Service.................................. 100.0 63.2 36.8 7.4 5.3 12.9 3.9 7.5
Nursing and residential care facilities.... 100.0 71.7 28.3 6.7 2.4 9.1 1.6 8.6
Management, professional, and related.... 100.0 72.6 27.4 7.3 2.4 8.1 2.0 7.6
Service.................................. 100.0 71.0 29.0 5.9 2.6 9.8 1.3 9.4
Nursing care facilities(1)............... 100.0 71.7 28.3 6.7 2.6 8.9 2.0 8.1
Management, professional, and related.... 100.0 73.3 26.7 6.9 2.5 7.6 2.2 7.6
Service.................................. 100.0 70.3 29.7 6.2 2.9 10.1 1.8 8.8
1 Data are available beginning with December 2006.
Note: The sum of individual items may not equal totals due to rounding.
United States Department of Labor
