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(202) 691-6199 NCSinfo@bls.gov
Media Contact: FOR RELEASE: 10:00 AM EST
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Internet address:
http://www.bls.gov/ect
EMPLOYER COSTS FOR EMPLOYEE COMPENSATION-SEPTEMBER 2008
Employer costs for employee compensation for civilian workers averaged $28.87 per hour worked in
September 2008, the U.S. Department of Labor’s Bureau of Labor Statistics reported today. Wages and
salaries, which averaged $20.13, accounted for 69.7 percent of these costs, while benefits, which averaged
$8.74, accounted for the remaining 30.3 percent. Employer costs averaged $2.42 for insurance benefits
(life, health, and disability insurance) or 8.4 percent of total compensation. In addition to insurance, the
other benefit categories were: legally required benefits, including Social Security, Medicare, unemployment
insurance, and workers’ compensation, which averaged $2.27 (7.9 percent of total compensation); paid leave
benefits (vacations, holidays, sick leave, and personal leave), which averaged $2.03 (7.0 percent); retirement
and savings, which averaged $1.28 per hour (4.4 percent of total compensation); and supplemental pay (overtime
and premium, shift differentials, and nonproduction bonuses), which averaged 75 cents per hour worked
(2.6 percent). (See table 1.) The Employer Costs for Employee Compensation program is a product of the
National Compensation Survey, which measures employer costs for wages, salaries, and employee benefits for
nonfarm private and state and local government workers.
State and local government employers spent an average of $13.41 for benefits for every hour worked in
September 2008, which accounted for 34.2 percent of total compensation. (See table 3.) Private industry
employers averaged $7.93 for benefits or 29.3 percent of total compensation. (See table 5.) State and local
government employer costs for health benefits were higher ($4.21) than private industry ($1.93). Retirement
and savings costs, which includes both defined benefit and defined contribution plans, were also higher for
state and local government employers ($3.09) than private employers ($0.97).
Private industry
In September 2008, private industry employer compensation costs averaged $27.07 per hour worked. Private
industry employer wages and salaries averaged $19.14 per hour (70.7 percent), while benefits averaged
$7.93 (29.3 percent). Private industry employer costs for paid leave averaged $1.81 per hour worked (6.7 percent),
supplemental pay averaged 82 cents (3.0 percent), insurance benefits averaged $2.07 (7.7 percent), retirement
and savings averaged 97 cents (3.6 percent), and legally required benefits averaged $2.26 (8.3 percent) per
hour worked. (See table 5.)
____________________________________________________________________________________________________________________
NOTE
Effective with the December 2008 release, compensation data aggregated across all metropolitan and nonmetropolitan
areas--which currently appear in table 7--will be discontinued as a result of classification changes to
metropolitan statistical areas.
____________________________________________________________________________________________________________________
Compensation costs in state and local governments
In September 2008, employer costs in state and local governments averaged $39.18 per hour worked. State and
local governments wages and salaries, averaged $25.77 per hour (65.8 percent), while benefits, averaged
$13.41 (34.2 percent). Among state and local government employees, average hourly compensation costs were higher
for management, professional, and related occupations ($48.21) than for service occupations ($28.56) and sales
and office occupations ($26.69). Wages and salaries averaged $32.80 per hour worked for management, professional,
and related occupations; $17.30 for service occupations; and $16.49 for sales and office occupations. Wages
and salaries accounted for 60.6 percent of total compensation for service employees and 61.8 percent for sales
and office employees; for management, professional, and related employees, wages and salaries represented a
significantly higher proportion of total compensation (68.0 percent). (See tables 3 and 4.)
For state and local government employees, employer costs for insurance benefits ranged from $3.55 per
hour, or 12.4 percent of total compensation for service occupations, to $4.89 per hour worked, or 10.1 percent
of total compensation for management, professional, and related occupations. For sales and office occupations,
employer insurance costs averaged $3.97 or 14.9 percent of compensation. The largest component of insurance
costs was health insurance, which averaged $4.21, or 10.8 percent of total compensation for state and local
government employees.
In September 2008, the average cost for retirement and savings benefits was $3.09 per hour worked in state
and local governments (7.9 percent of total compensation). Included in this amount were employer costs for
defined benefit plans, which averaged $2.75 per hour (7.0 percent), and defined contribution plans, which
averaged 34 cents (0.9 percent). Defined benefit plans specify a formula for determining future benefits, while
defined contribution plans specify employer contributions but do not guarantee the amount of future benefits.
A major component of benefit costs is paid leave, including vacations, holidays, sick leave, and personal
leave. The average cost for paid leave was $3.25 per hour worked for state and local government employees.
Among occupational groups, the average cost for paid leave for management, professional, and related workers
was $3.85, significantly higher than the costs for sales and office workers, which averaged $2.42, and for
service workers, which averaged $2.56.
Costs for legally required benefits, including Social Security, Medicare, unemployment insurance (both state
and federal), and workers’ compensation, averaged $2.33 per hour worked for state and local government employees.
The average cost for management, professional, and related workers was $2.71 per hour worked (5.6 percent of
total compensation); greater than the costs for sales and office workers which averaged $1.68 (6.3 percent), and
service workers which averaged $1.87 (6.6 percent).
The National Compensation Survey produces comprehensive data on the percentage of state and local
government workers with access to and participation in employee benefit plans, including health and retirement
and savings plans. State and local government benefits data were released in March 2008 and are available
at http://www.bls.gov/news.release/ebs3.nr0.htm.
Note
The Employer Costs for Employee Compensation for December 2008 is scheduled to be released
Thursday, March 12, 2009, at 10:00 AM EDT.
Table of Contents:
Table 1. Civilian workers, by major occupational and industry group 5
Table 2. Civilian workers, by occupational and industry group 7
Table 3. State and local government workers, by major occupational
and industry group 8
Table 4. State and local government workers, by occupational and
industry group 9
Table 5. Private industry workers, by major occupational group and
bargaining unit status 10
Table 6. Private industry workers, by major industry group 12
Table 7. Private industry workers, by census region and division,
and area 14
Table 8. Private industry workers, by establishment employment size 17
Table 9. Private industry workers, goods-producing and
service-providing industries, by occupational group 18
Table 10. Private industry workers, by industry group 19
Table 11. Private industry workers, by occupational group and
full-time and part-time status 20
Table 12. Private industry workers, by industry group and full-time
and part-time status 21
Table 13. Private industry workers, by major industry group and
establishment employment size and bargaining unit status 22
Table 14. Private industry health care and social assistance workers,
by industry and occupational group 23
Technical Note 24
Note: Supplemental tables with occupational, establishment size, and bargaining status series for detailed
industries are available at http://www.bls.gov/ncs/ect/sp/ecsuptc8.pdf and
http://www.bls.gov/ncs/ect/sp/ecsuptc8.txt.
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, September 2008
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............................. $28.87 100.0 $48.23 100.0 $21.87 100.0 $15.71 100.0 $30.75 100.0 $23.52 100.0 $31.80 100.0 $28.26 100.0
Wages and salaries........................... 20.13 69.7 33.82 70.1 15.52 71.0 11.16 71.0 20.88 67.9 15.65 66.5 21.24 66.8 19.90 70.4
Total benefits............................... 8.74 30.3 14.40 29.9 6.35 29.0 4.56 29.0 9.87 32.1 7.87 33.5 10.56 33.2 8.37 29.6
Paid leave................................. 2.03 7.0 3.98 8.2 1.45 6.6 .88 5.6 1.60 5.2 1.41 6.0 2.00 6.3 2.03 7.2
Vacation................................. .96 3.3 1.82 3.8 .70 3.2 .42 2.7 .85 2.7 .71 3.0 1.06 3.3 .94 3.3
Holiday.................................. .67 2.3 1.28 2.7 .48 2.2 .28 1.8 .53 1.7 .50 2.1 .72 2.2 .65 2.3
Sick..................................... .31 1.1 .68 1.4 .21 1.0 .14 .9 .16 .5 .16 .7 .17 .5 .34 1.2
Personal................................. .09 .3 .19 .4 .06 .3 .03 .2 .06 .2 .04 .2 .04 .1 .10 .3
Supplemental pay........................... .75 2.6 1.18 2.4 .51 2.3 .29 1.8 1.01 3.3 .87 3.7 1.32 4.1 .63 2.2
Overtime and premium(4).................. .27 .9 .17 .3 .15 .7 .17 1.1 .67 2.2 .52 2.2 .59 1.8 .20 .7
Shift differentials...................... .07 .2 .11 .2 .02 .1 .05 .3 .05 .2 .10 .4 .10 .3 .06 .2
Nonproduction bonuses.................... .42 1.4 .90 1.9 .34 1.5 .07 .4 .29 .9 .25 1.1 .63 2.0 .37 1.3
Insurance.................................. 2.42 8.4 3.61 7.5 1.96 9.0 1.34 8.5 2.63 8.5 2.43 10.3 2.91 9.2 2.32 8.2
Life..................................... .05 .2 .10 .2 .03 .2 .02 .1 .05 .2 .04 .2 .06 .2 .05 .2
Health................................... 2.27 7.9 3.35 6.9 1.86 8.5 1.29 8.2 2.46 8.0 2.29 9.7 2.71 8.5 2.18 7.7
Short-term disability.................... .05 .2 .08 .2 .04 .2 .02 .1 .09 .3 .06 .3 .10 .3 .04 .2
Long-term disability..................... .04 .1 .08 .2 .03 .1 (5) (6) .03 .1 .04 .2 .04 .1 .04 .1
Retirement and savings..................... 1.28 4.4 2.47 5.1 .73 3.3 .60 3.8 1.54 5.0 .92 3.9 1.45 4.6 1.25 4.4
Defined benefit.......................... .77 2.7 1.47 3.1 .33 1.5 .45 2.9 1.05 3.4 .56 2.4 .83 2.6 .76 2.7
Defined contribution..................... .51 1.8 .99 2.1 .39 1.8 .14 .9 .49 1.6 .37 1.6 .63 2.0 .49 1.7
Legally required benefits.................. 2.27 7.9 3.17 6.6 1.71 7.8 1.45 9.2 3.09 10.1 2.24 9.5 2.88 9.1 2.14 7.6
Social Security and Medicare............. 1.63 5.7 2.63 5.4 1.29 5.9 .94 6.0 1.75 5.7 1.33 5.7 1.81 5.7 1.60 5.7
Social Security(7)..................... 1.30 4.5 2.07 4.3 1.04 4.8 .76 4.8 1.42 4.6 1.07 4.6 1.46 4.6 1.27 4.5
Medicare............................... .33 1.1 .56 1.2 .25 1.2 .19 1.2 .34 1.1 .26 1.1 .35 1.1 .33 1.2
Federal unemployment insurance........... .03 .1 .02 (6) .03 .1 .03 .2 .03 .1 .03 .1 .03 .1 .03 .1
State unemployment insurance............. .14 .5 .13 .3 .13 .6 .11 .7 .18 .6 .16 .7 .20 .6 .13 .4
Workers' compensation.................... .47 1.6 .39 .8 .25 1.2 .36 2.3 1.13 3.7 .71 3.0 .85 2.7 .39 1.4
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 for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
5 Cost per hour worked is $0.01 or less.
6 Less than .05 percent.
7 Comprises 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, September 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
Civilian workers(1)............................ $28.87 $20.13 $8.74 $2.03 $0.75 $2.42 $1.28 $2.27
Occupational group
Management, professional, and related.... 48.23 33.82 14.40 3.98 1.18 3.61 2.47 3.17
Management, business, and financial.... 53.90 37.24 16.67 4.90 2.08 3.66 2.53 3.50
Professional and related............... 46.06 32.52 13.53 3.62 .84 3.59 2.44 3.04
Teachers(2).......................... 51.42 36.62 14.79 3.39 .16 4.74 3.56 2.94
Primary, secondary, and special
education school teachers......... 48.85 35.01 13.84 2.36 .17 5.17 3.49 2.65
Registered nurses.................... 45.32 32.05 13.27 3.63 1.50 3.12 1.59 3.43
Sales and office......................... 21.87 15.52 6.35 1.45 .51 1.96 .73 1.71
Sales and related...................... 20.46 15.33 5.13 1.11 .57 1.27 .49 1.69
Office and administrative support...... 22.72 15.63 7.09 1.65 .47 2.38 .87 1.72
Service.................................. 15.71 11.16 4.56 .88 .29 1.34 .60 1.45
Natural resources, construction, and
maintenance............................. 30.75 20.88 9.87 1.60 1.01 2.63 1.54 3.09
Construction, extraction, farming,
fishing, and forestry(3).............. 30.92 20.89 10.03 1.22 1.03 2.60 1.79 3.39
Installation, maintenance, and repair.. 30.54 20.87 9.67 2.07 .98 2.66 1.23 2.72
Production, transportation, and material
moving.................................. 23.52 15.65 7.87 1.41 .87 2.43 .92 2.24
Production............................. 24.01 15.87 8.14 1.54 1.05 2.59 .76 2.19
Transportation and material moving..... 23.06 15.45 7.62 1.28 .70 2.29 1.07 2.28
Industry group
Education and health services............ 34.05 23.85 10.20 2.56 .43 3.12 1.79 2.29
Educational services................... 41.34 28.65 12.69 2.96 .15 4.32 2.85 2.41
Elementary and secondary schools..... 40.63 28.26 12.36 2.22 .16 4.70 3.01 2.27
Junior colleges, colleges, and
universities....................... 45.61 30.94 14.67 5.05 .15 3.87 2.83 2.76
Health care and social assistance...... 28.97 20.51 8.46 2.29 .62 2.29 1.05 2.21
Hospitals............................ 34.84 23.66 11.18 3.06 1.04 3.23 1.34 2.50
Percent of total compensation
Civilian workers(1)............................ 100.0 69.7 30.3 7.0 2.6 8.4 4.4 7.9
Occupational group
Management, professional, and related.... 100.0 70.1 29.9 8.2 2.4 7.5 5.1 6.6
Management, business, and financial.... 100.0 69.1 30.9 9.1 3.9 6.8 4.7 6.5
Professional and related............... 100.0 70.6 29.4 7.9 1.8 7.8 5.3 6.6
Teachers(2).......................... 100.0 71.2 28.8 6.6 .3 9.2 6.9 5.7
Primary, secondary, and special
education school teachers......... 100.0 71.7 28.3 4.8 .3 10.6 7.2 5.4
Registered nurses.................... 100.0 70.7 29.3 8.0 3.3 6.9 3.5 7.6
Sales and office......................... 100.0 71.0 29.0 6.6 2.3 9.0 3.3 7.8
Sales and related...................... 100.0 74.9 25.1 5.4 2.8 6.2 2.4 8.3
Office and administrative support...... 100.0 68.8 31.2 7.3 2.1 10.5 3.8 7.6
Service.................................. 100.0 71.0 29.0 5.6 1.8 8.5 3.8 9.2
Natural resources, construction, and
maintenance............................. 100.0 67.9 32.1 5.2 3.3 8.5 5.0 10.1
Construction, extraction, farming,
fishing, and forestry(3).............. 100.0 67.6 32.4 3.9 3.3 8.4 5.8 11.0
Installation, maintenance, and repair.. 100.0 68.3 31.7 6.8 3.2 8.7 4.0 8.9
Production, transportation, and material
moving.................................. 100.0 66.5 33.5 6.0 3.7 10.3 3.9 9.5
Production............................. 100.0 66.1 33.9 6.4 4.4 10.8 3.2 9.1
Transportation and material moving..... 100.0 67.0 33.0 5.6 3.0 9.9 4.7 9.9
Industry group
Education and health services............ 100.0 70.1 29.9 7.5 1.3 9.2 5.3 6.7
Educational services................... 100.0 69.3 30.7 7.2 .4 10.4 6.9 5.8
Elementary and secondary schools..... 100.0 69.6 30.4 5.5 .4 11.6 7.4 5.6
Junior colleges, colleges, and
universities....................... 100.0 67.8 32.2 11.1 .3 8.5 6.2 6.1
Health care and social assistance...... 100.0 70.8 29.2 7.9 2.1 7.9 3.6 7.6
Hospitals............................ 100.0 67.9 32.1 8.8 3.0 9.3 3.9 7.2
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, September 2008
Occupational group(1) Industry group
Management, Sales
Compensation All professional, and Service Service-providing
component workers and office (2)
related
Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent
Total compensation............................. $39.18 100.0 $48.21 100.0 $26.69 100.0 $28.56 100.0 $39.24 100.0
Wages and salaries........................... 25.77 65.8 32.80 68.0 16.49 61.8 17.30 60.6 25.82 65.8
Total benefits............................... 13.41 34.2 15.41 32.0 10.21 38.2 11.26 39.4 13.42 34.2
Paid leave................................. 3.25 8.3 3.85 8.0 2.42 9.1 2.56 9.0 3.25 8.3
Vacation................................. 1.15 2.9 1.19 2.5 1.08 4.0 1.11 3.9 1.15 2.9
Holiday.................................. 1.07 2.7 1.28 2.7 .77 2.9 .83 2.9 1.07 2.7
Sick..................................... .81 2.1 1.07 2.2 .47 1.8 .50 1.8 .81 2.1
Personal................................. .22 .6 .32 .7 .10 .4 .12 .4 .22 .6
Supplemental pay........................... .35 .9 .27 .6 .21 .8 .56 2.0 .35 .9
Overtime and premium(3).................. .18 .4 .08 .2 .12 .4 .36 1.2 .17 .4
Shift differentials...................... .05 .1 .03 .1 .02 .1 .09 .3 .05 .1
Nonproduction bonuses.................... .13 .3 .16 .3 .08 .3 .12 .4 .13 .3
Insurance.................................. 4.39 11.2 4.89 10.1 3.97 14.9 3.55 12.4 4.40 11.2
Life..................................... .10 .2 .14 .3 .05 .2 .05 .2 .10 .2
Health................................... 4.21 10.8 4.65 9.7 3.86 14.4 3.45 12.1 4.22 10.8
Short-term disability.................... .03 .1 .03 .1 .02 .1 .02 .1 .03 .1
Long-term disability..................... .06 .1 .07 .2 .04 .2 .03 .1 .06 .1
Retirement and savings..................... 3.09 7.9 3.69 7.7 1.92 7.2 2.71 9.5 3.09 7.9
Defined benefit.......................... 2.75 7.0 3.27 6.8 1.68 6.3 2.47 8.6 2.75 7.0
Defined contribution..................... .34 .9 .42 .9 .23 .9 .25 .9 .34 .9
Legally required benefits.................. 2.33 5.9 2.71 5.6 1.68 6.3 1.87 6.6 2.33 5.9
Social Security and Medicare............. 1.82 4.6 2.24 4.7 1.30 4.9 1.26 4.4 1.82 4.6
Social Security(4)..................... 1.40 3.6 1.72 3.6 1.03 3.9 .97 3.4 1.40 3.6
Medicare............................... .41 1.1 .52 1.1 .27 1.0 .29 1.0 .42 1.1
Federal unemployment insurance........... (5) (6) (5) (6) (5) (6) (5) (6) (5) (6)
State unemployment insurance............. .06 .2 .06 .1 .06 .2 .07 .2 .06 .2
Workers' compensation.................... .45 1.1 .40 .8 .33 1.2 .55 1.9 .44 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 for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
4 Comprises 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, September 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
State and local government workers............. $39.18 $25.77 $13.41 $3.25 $0.35 $4.39 $3.09 $2.33
Occupational group
Management, professional, and related.... 48.21 32.80 15.41 3.85 .27 4.89 3.69 2.71
Professional and related............... 47.56 32.47 15.09 3.64 .25 4.88 3.68 2.64
Teachers(1).......................... 54.41 38.04 16.38 3.74 .15 5.42 4.17 2.89
Primary, secondary, and special
education school teachers......... 52.08 37.00 15.08 2.47 .16 5.76 3.99 2.69
Sales and office......................... 26.69 16.49 10.21 2.42 .21 3.97 1.92 1.68
Office and administrative support...... 26.87 16.55 10.32 2.45 .21 4.04 1.94 1.68
Service.................................. 28.56 17.30 11.26 2.56 .56 3.55 2.71 1.87
Industry group
Education and health services............ 41.84 28.38 13.45 3.18 .22 4.59 3.12 2.34
Educational services................... 42.20 28.80 13.39 3.07 .16 4.69 3.16 2.32
Elementary and secondary schools..... 41.28 28.52 12.76 2.26 .16 4.92 3.19 2.23
Junior colleges, colleges, and
universities....................... 45.70 30.04 15.66 5.82 .15 3.97 3.10 2.63
Health care and social assistance...... 39.60 25.77 13.83 3.92 .59 3.98 2.88 2.46
Hospitals............................ 35.37 22.89 12.48 3.43 .74 4.09 1.93 2.28
Public administration.................... 36.22 22.37 13.85 3.47 .56 4.21 3.27 2.34
Percent of total compensation
State and local government workers............. 100.0 65.8 34.2 8.3 0.9 11.2 7.9 5.9
Occupational group
Management, professional, and related.... 100.0 68.0 32.0 8.0 .6 10.1 7.7 5.6
Professional and related............... 100.0 68.3 31.7 7.6 .5 10.3 7.7 5.6
Teachers(1).......................... 100.0 69.9 30.1 6.9 .3 10.0 7.7 5.3
Primary, secondary, and special
education school teachers......... 100.0 71.0 29.0 4.7 .3 11.1 7.7 5.2
Sales and office......................... 100.0 61.8 38.2 9.1 .8 14.9 7.2 6.3
Office and administrative support...... 100.0 61.6 38.4 9.1 .8 15.0 7.2 6.3
Service.................................. 100.0 60.6 39.4 9.0 2.0 12.4 9.5 6.6
Industry group
Education and health services............ 100.0 67.8 32.2 7.6 .5 11.0 7.5 5.6
Educational services................... 100.0 68.3 31.7 7.3 .4 11.1 7.5 5.5
Elementary and secondary schools..... 100.0 69.1 30.9 5.5 .4 11.9 7.7 5.4
Junior colleges, colleges, and
universities....................... 100.0 65.7 34.3 12.7 .3 8.7 6.8 5.7
Health care and social assistance...... 100.0 65.1 34.9 9.9 1.5 10.0 7.3 6.2
Hospitals............................ 100.0 64.7 35.3 9.7 2.1 11.6 5.5 6.5
Public administration.................... 100.0 61.8 38.2 9.6 1.6 11.6 9.0 6.5
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, September
2008
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............................. $27.07 100.0 $48.23 100.0 $21.44 100.0 $13.40 100.0 $30.60 100.0 $23.32 100.0 $36.65 100.0 $25.92 100.0
Wages and salaries........................... 19.14 70.7 34.25 71.0 15.43 72.0 10.05 75.0 20.95 68.5 15.58 66.8 22.77 62.1 18.70 72.2
Total benefits............................... 7.93 29.3 13.98 29.0 6.01 28.0 3.35 25.0 9.65 31.5 7.74 33.2 13.88 37.9 7.21 27.8
Paid leave................................. 1.81 6.7 4.03 8.4 1.36 6.3 .58 4.3 1.48 4.8 1.38 5.9 2.73 7.4 1.70 6.6
Vacation................................. .93 3.4 2.08 4.3 .67 3.1 .30 2.2 .80 2.6 .71 3.0 1.42 3.9 .87 3.4
Holiday.................................. .60 2.2 1.28 2.7 .45 2.1 .18 1.4 .49 1.6 .49 2.1 .81 2.2 .57 2.2
Sick..................................... .23 .8 .52 1.1 .19 .9 .08 .6 .13 .4 .14 .6 .36 1.0 .21 .8
Personal................................. .06 .2 .14 .3 .05 .2 .02 .1 .06 .2 .04 .2 .14 .4 .05 .2
Supplemental pay........................... .82 3.0 1.56 3.2 .53 2.5 .24 1.8 1.04 3.4 .88 3.8 1.26 3.4 .76 2.9
Overtime and premium(1).................. .28 1.0 .21 .4 .15 .7 .14 1.0 .69 2.2 .52 2.2 .80 2.2 .22 .8
Shift differentials...................... .07 .3 .15 .3 .02 .1 .04 .3 .05 .2 .10 .4 .18 .5 .06 .2
Nonproduction bonuses.................... .47 1.7 1.21 2.5 .36 1.7 .06 .4 .31 1.0 .26 1.1 .28 .8 .49 1.9
Insurance.................................. 2.07 7.7 3.07 6.4 1.78 8.3 .94 7.0 2.50 8.2 2.36 10.1 4.27 11.6 1.81 7.0
Life..................................... .04 .2 .08 .2 .03 .2 (2) (3) .05 .2 .04 .2 .07 .2 .04 .2
Health................................... 1.93 7.1 2.80 5.8 1.68 7.9 .91 6.8 2.33 7.6 2.22 9.5 3.99 10.9 1.69 6.5
Short-term disability.................... .06 .2 .10 .2 .04 .2 .02 .1 .10 .3 .06 .3 .15 .4 .05 .2
Long-term disability..................... .04 .1 .09 .2 .03 .1 (2) (3) .02 .1 .04 .2 .06 .2 .04 .1
Retirement and savings..................... .97 3.6 1.95 4.0 .62 2.9 .22 1.6 1.46 4.8 .88 3.8 2.47 6.7 .79 3.0
Defined benefit.......................... .43 1.6 .72 1.5 .21 1.0 .09 .7 .94 3.1 .50 2.2 1.76 4.8 .27 1.0
Defined contribution..................... .54 2.0 1.23 2.6 .41 1.9 .12 .9 .52 1.7 .37 1.6 .71 1.9 .52 2.0
Legally required benefits.................. 2.26 8.3 3.36 7.0 1.71 8.0 1.38 10.3 3.16 10.3 2.24 9.6 3.16 8.6 2.15 8.3
Social Security and Medicare............. 1.60 5.9 2.79 5.8 1.29 6.0 .89 6.6 1.77 5.8 1.33 5.7 1.98 5.4 1.56 6.0
Social Security(4)..................... 1.28 4.7 2.21 4.6 1.04 4.9 .72 5.4 1.43 4.7 1.07 4.6 1.59 4.4 1.25 4.8
Medicare............................... .32 1.2 .57 1.2 .25 1.2 .17 1.3 .34 1.1 .26 1.1 .38 1.0 .31 1.2
Federal unemployment insurance........... .03 .1 .03 .1 .03 .2 .04 .3 .03 .1 .03 .1 .03 .1 .03 .1
State unemployment insurance............. .15 .6 .16 .3 .14 .6 .12 .9 .19 .6 .17 .7 .22 .6 .14 .5
Workers' compensation.................... .47 1.7 .38 .8 .25 1.2 .33 2.5 1.17 3.8 .71 3.1 .93 2.5 .42 1.6
1 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
2 Cost per hour worked is $0.01 or less.
3 Less than .05 percent.
4 Comprises 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, September 2008
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(3) 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............................. $31.78 100.0 $30.60 100.0 $31.75 100.0 $25.90 100.0 $23.01 100.0 $39.53 100.0 $35.98 100.0 $32.20 100.0 $29.18 100.0 $11.81 100.0 $22.65 100.0
Wages and salaries........................... 21.24 66.8 21.17 69.2 20.96 66.0 18.62 71.9 16.28 70.8 27.32 69.1 24.34 67.6 23.66 73.5 21.02 72.0 9.25 78.3 16.82 74.3
Total benefits............................... 10.54 33.2 9.42 30.8 10.80 34.0 7.28 28.1 6.73 29.2 12.21 30.9 11.65 32.4 8.55 26.5 8.16 28.0 2.56 21.7 5.82 25.7
Paid leave................................. 1.99 6.3 1.06 3.5 2.40 7.6 1.77 6.8 1.38 6.0 3.61 9.1 2.97 8.2 2.27 7.1 2.17 7.5 .40 3.4 1.42 6.3
Vacation................................. 1.06 3.3 .60 1.9 1.26 4.0 .90 3.5 .72 3.1 1.84 4.7 1.51 4.2 1.14 3.5 1.08 3.7 .22 1.9 .66 2.9
Holiday.................................. .71 2.2 .37 1.2 .87 2.7 .57 2.2 .43 1.9 1.01 2.5 .92 2.6 .78 2.4 .68 2.3 .12 1.0 .55 2.4
Sick..................................... .17 .5 .07 .2 .22 .7 .24 .9 .19 .8 .44 1.1 .43 1.2 .29 .9 .32 1.1 .04 .3 .17 .8
Personal................................. .04 .1 .02 .1 .06 .2 .07 .3 .04 .2 .33 .8 .11 .3 .07 .2 .10 .3 .02 .1 .04 .2
Supplemental pay........................... 1.32 4.2 1.08 3.5 1.38 4.3 .69 2.7 .61 2.7 .99 2.5 1.94 5.4 .84 2.6 .56 1.9 .13 1.1 .50 2.2
Overtime and premium(4).................. .59 1.9 .63 2.1 .55 1.7 .20 .8 .28 1.2 .36 .9 .13 .4 .20 .6 .22 .7 .08 .7 .12 .5
Shift differentials...................... .10 .3 (5) (6) .14 .5 .07 .3 .03 .1 .05 .1 (5) (6) .05 .2 .21 .7 (5) (6) (5) (6)
Nonproduction bonuses.................... .64 2.0 .43 1.4 .69 2.2 .42 1.6 .31 1.3 .57 1.4 1.80 5.0 .58 1.8 .14 .5 .05 .4 .36 1.6
Insurance.................................. 2.90 9.1 2.28 7.4 3.14 9.9 1.87 7.2 1.86 8.1 3.25 8.2 2.84 7.9 1.93 6.0 2.20 7.6 .65 5.5 1.40 6.2
Life..................................... .06 .2 .05 .2 .06 .2 .04 .1 .03 .1 .05 .1 .07 .2 .06 .2 .03 .1 (5) (6) .05 .2
Health................................... 2.70 8.5 2.13 7.0 2.92 9.2 1.75 6.7 1.76 7.6 2.96 7.5 2.63 7.3 1.76 5.5 2.08 7.1 .63 5.3 1.29 5.7
Short-term disability.................... .10 .3 .09 .3 .10 .3 .05 .2 .04 .2 .18 .5 .08 .2 .06 .2 .04 .1 (5) (6) .03 .1
Long-term disability..................... .04 .1 (5) (6) .05 .2 .04 .1 .03 .1 .06 .2 .06 .2 .05 .2 .05 .2 (5) (6) .03 .2
Retirement and savings..................... 1.45 4.5 1.59 5.2 1.28 4.0 .85 3.3 .84 3.7 1.55 3.9 1.52 4.2 1.00 3.1 .96 3.3 .11 1.0 .50 2.2
Defined benefit.......................... .82 2.6 1.06 3.5 .64 2.0 .33 1.3 .41 1.8 .82 2.1 .57 1.6 .38 1.2 .28 .9 .02 .2 .15 .6
Defined contribution..................... .63 2.0 .53 1.7 .65 2.0 .52 2.0 .44 1.9 .73 1.9 .95 2.6 .62 1.9 .68 2.3 .09 .8 .35 1.6
Legally required benefits.................. 2.88 9.1 3.42 11.2 2.60 8.2 2.10 8.1 2.03 8.8 2.80 7.1 2.38 6.6 2.50 7.8 2.26 7.7 1.27 10.7 2.00 8.8
Social Security and Medicare............. 1.81 5.7 1.75 5.7 1.81 5.7 1.55 6.0 1.36 5.9 2.31 5.8 2.00 5.6 1.91 5.9 1.74 6.0 .84 7.1 1.41 6.2
Social Security(7)..................... 1.46 4.6 1.42 4.6 1.46 4.6 1.24 4.8 1.09 4.7 1.85 4.7 1.58 4.4 1.53 4.7 1.40 4.8 .68 5.8 1.13 5.0
Medicare............................... .35 1.1 .34 1.1 .35 1.1 .31 1.2 .26 1.1 .46 1.2 .42 1.2 .39 1.2 .34 1.2 .16 1.4 .27 1.2
Federal unemployment insurance........... .03 .1 .03 .1 .03 .1 .03 .1 .04 .2 .03 .1 .03 .1 .03 .1 .03 .1 .04 .3 .03 .1
State unemployment insurance............. .20 .6 .24 .8 .18 .6 .14 .5 .13 .6 .20 .5 .14 .4 .17 .5 .13 .4 .12 1.0 .13 .6
Workers' compensation.................... .85 2.7 1.39 4.6 .58 1.8 .38 1.5 .50 2.2 .27 .7 .20 .6 .39 1.2 .36 1.2 .26 2.2 .43 1.9
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; other services, except public administration; and public administration.
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 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
5 Cost per hour worked is $0.01 or less.
6 Less than .05 percent.
7 Comprises 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, and area, September 2008
Census region and division(1) Area
Northeast Northeast divisions South South divisions Midwest Midwest divisions West West divisions Metropolitan Nonmetropolitan
Compensation area area
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 Cost Percent Cost Percent
Total compensation............................. $30.81 100.0 $30.79 100.0 $30.81 100.0 $24.17 100.0 $25.83 100.0 $20.39 100.0 $23.56 100.0 $26.33 100.0 $27.34 100.0 $24.05 100.0 $29.07 100.0 $24.79 100.0 $30.88 100.0 $28.39 100.0 $19.92 100.0
Wages and salaries........................... 21.50 69.8 21.97 71.3 21.30 69.1 17.41 72.0 18.60 72.0 14.53 71.3 17.05 72.4 18.40 69.9 19.03 69.6 16.99 70.7 20.58 70.8 17.82 71.9 21.75 70.4 20.07 70.7 14.12 70.9
Total benefits............................... 9.31 30.2 8.82 28.7 9.51 30.9 6.77 28.0 7.23 28.0 5.85 28.7 6.51 27.6 7.93 30.1 8.32 30.4 7.06 29.3 8.49 29.2 6.98 28.1 9.13 29.6 8.32 29.3 5.81 29.1
Paid leave................................. 2.29 7.4 2.27 7.4 2.30 7.5 1.52 6.3 1.66 6.4 1.17 5.7 1.48 6.3 1.73 6.6 1.80 6.6 1.56 6.5 1.94 6.7 1.50 6.0 2.13 6.9 1.95 6.9 1.10 5.5
Vacation................................. 1.15 3.7 1.15 3.7 1.16 3.8 .78 3.2 .85 3.3 .64 3.1 .74 3.2 .90 3.4 .93 3.4 .85 3.5 .99 3.4 .77 3.1 1.08 3.5 .99 3.5 .58 2.9
Holiday.................................. .73 2.4 .76 2.5 .72 2.3 .50 2.1 .54 2.1 .38 1.9 .51 2.1 .57 2.2 .60 2.2 .50 2.1 .64 2.2 .50 2.0 .70 2.3 .64 2.2 .37 1.9
Sick..................................... .30 1.0 .26 .9 .32 1.0 .18 .8 .21 .8 .11 .5 .18 .8 .19 .7 .19 .7 .17 .7 .27 .9 .19 .8 .30 1.0 .25 .9 .11 .6
Personal................................. .10 .3 .10 .3 .10 .3 .05 .2 .05 .2 .04 .2 .05 .2 .07 .3 .08 .3 .04 .2 .05 .2 .03 .1 .05 .2 .07 .2 .03 .2
Supplemental pay........................... 1.02 3.3 .88 2.9 1.08 3.5 .66 2.7 .65 2.5 .59 2.9 .73 3.1 .84 3.2 .91 3.3 .67 2.8 .84 2.9 .75 3.0 .89 2.9 .86 3.0 .61 3.1
Overtime and premium(2).................. .29 1.0 .27 .9 .30 1.0 .26 1.1 .25 1.0 .22 1.1 .29 1.2 .31 1.2 .33 1.2 .27 1.1 .28 1.0 .24 1.0 .29 .9 .28 1.0 .30 1.5
Shift differentials...................... .07 .2 .06 .2 .07 .2 .06 .3 .07 .3 .08 .4 .06 .2 .09 .3 .10 .4 .07 .3 .06 .2 .06 .2 .06 .2 .07 .3 .06 .3
Nonproduction bonuses.................... .66 2.1 .55 1.8 .71 2.3 .34 1.4 .34 1.3 .29 1.4 .38 1.6 .44 1.7 .48 1.8 .33 1.4 .51 1.7 .45 1.8 .53 1.7 .51 1.8 .25 1.2
Insurance.................................. 2.29 7.4 2.11 6.9 2.37 7.7 1.80 7.4 1.86 7.2 1.79 8.8 1.69 7.2 2.22 8.4 2.33 8.5 1.99 8.3 2.13 7.3 1.85 7.5 2.25 7.3 2.15 7.6 1.67 8.4
Life..................................... .04 .1 .04 .1 .04 .1 .05 .2 .05 .2 .05 .2 .04 .2 .05 .2 .05 .2 .04 .2 .04 .1 .04 .2 .04 .1 .04 .2 .04 .2
Health................................... 2.14 6.9 1.98 6.4 2.20 7.2 1.66 6.9 1.72 6.7 1.67 8.2 1.57 6.7 2.07 7.9 2.17 7.9 1.86 7.7 2.01 6.9 1.73 7.0 2.13 6.9 2.00 7.0 1.58 7.9
Short-term disability.................... .08 .2 .05 .2 .09 .3 .05 .2 .05 .2 .04 .2 .04 .2 .07 .3 .08 .3 .05 .2 .04 .1 .04 .1 .04 .1 .06 .2 .04 .2
Long-term disability..................... .04 .1 .04 .1 .04 .1 .04 .2 .04 .2 .03 .1 .03 .1 .04 .1 .04 .1 .03 .1 .04 .1 .04 .2 .04 .1 .04 .1 .02 .1
Retirement and savings..................... 1.16 3.8 1.03 3.3 1.22 3.9 .84 3.5 1.02 3.9 .53 2.6 .73 3.1 .96 3.6 1.02 3.7 .82 3.4 1.00 3.4 .77 3.1 1.09 3.5 1.03 3.6 .61 3.0
Defined benefit.......................... .54 1.7 .42 1.4 .58 1.9 .32 1.3 .37 1.4 .18 .9 .30 1.3 .47 1.8 .52 1.9 .35 1.5 .45 1.6 .29 1.2 .52 1.7 .46 1.6 .26 1.3
Defined contribution..................... .62 2.0 .61 2.0 .63 2.0 .53 2.2 .65 2.5 .35 1.7 .43 1.8 .49 1.9 .50 1.8 .46 1.9 .54 1.9 .48 1.9 .57 1.8 .58 2.0 .35 1.7
Legally required benefits.................. 2.54 8.2 2.52 8.2 2.54 8.2 1.94 8.0 2.04 7.9 1.77 8.7 1.88 8.0 2.18 8.3 2.25 8.2 2.02 8.4 2.58 8.9 2.12 8.5 2.77 9.0 2.34 8.2 1.81 9.1
Social Security and Medicare............. 1.80 5.9 1.85 6.0 1.79 5.8 1.45 6.0 1.53 5.9 1.29 6.3 1.41 6.0 1.55 5.9 1.60 5.9 1.43 6.0 1.71 5.9 1.49 6.0 1.81 5.9 1.67 5.9 1.22 6.1
Social Security(3)..................... 1.44 4.7 1.48 4.8 1.43 4.6 1.16 4.8 1.22 4.7 1.04 5.1 1.13 4.8 1.25 4.7 1.29 4.7 1.15 4.8 1.37 4.7 1.20 4.8 1.45 4.7 1.34 4.7 .99 5.0
Medicare............................... .36 1.2 .36 1.2 .36 1.2 .29 1.2 .30 1.2 .25 1.2 .28 1.2 .30 1.2 .31 1.2 .28 1.2 .34 1.2 .29 1.2 .36 1.2 .33 1.2 .23 1.2
Federal unemployment insurance........... .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .03 .2 .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .03 .2
State unemployment insurance............. .22 .7 .22 .7 .22 .7 .08 .4 .09 .3 .08 .4 .08 .4 .16 .6 .17 .6 .14 .6 .18 .6 .11 .5 .20 .7 .16 .5 .12 .6
Workers' compensation.................... .48 1.5 .42 1.4 .50 1.6 .38 1.6 .40 1.5 .37 1.8 .36 1.5 .44 1.7 .45 1.6 .42 1.7 .65 2.2 .48 1.9 .72 2.3 .48 1.7 .43 2.2
1 The States that comprise the census divisions are: 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 for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
3 Comprises 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, September 2008
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............................. $22.47 100.0 $21.81 100.0 $24.40 100.0 $32.01 100.0 $27.14 100.0 $38.08 100.0
Wages and salaries........................... 16.58 73.8 16.27 74.6 17.49 71.7 21.89 68.4 18.95 69.8 25.55 67.1
Total benefits............................... 5.88 26.2 5.53 25.4 6.91 28.3 10.12 31.6 8.19 30.2 12.53 32.9
Paid leave................................. 1.20 5.4 1.13 5.2 1.43 5.9 2.47 7.7 1.83 6.7 3.26 8.6
Vacation................................. .60 2.7 .57 2.6 .71 2.9 1.28 4.0 .94 3.5 1.71 4.5
Holiday.................................. .42 1.9 .40 1.8 .49 2.0 .78 2.4 .61 2.3 .99 2.6
Sick..................................... .14 .6 .13 .6 .18 .7 .32 1.0 .22 .8 .44 1.1
Personal................................. .04 .2 .03 .1 .06 .2 .09 .3 .06 .2 .13 .3
Supplemental pay........................... .60 2.7 .59 2.7 .62 2.5 1.05 3.3 .82 3.0 1.35 3.6
Overtime and premium(1).................. .21 .9 .18 .8 .27 1.1 .36 1.1 .33 1.2 .40 1.0
Shift differentials...................... .02 .1 (2) (3) .04 .2 .12 .4 .07 .3 .19 .5
Nonproduction bonuses.................... .37 1.6 .39 1.8 .31 1.3 .57 1.8 .41 1.5 .77 2.0
Insurance.................................. 1.47 6.5 1.32 6.1 1.89 7.8 2.72 8.5 2.29 8.4 3.27 8.6
Life..................................... .03 .1 .03 .1 .05 .2 .05 .2 .04 .2 .07 .2
Health................................... 1.38 6.1 1.25 5.7 1.77 7.3 2.53 7.9 2.14 7.9 3.02 7.9
Short-term disability.................... .03 .1 .03 .1 .05 .2 .08 .3 .07 .2 .10 .3
Long-term disability..................... .02 .1 .02 .1 .03 .1 .06 .2 .04 .1 .08 .2
Retirement and savings..................... .58 2.6 .51 2.4 .78 3.2 1.38 4.3 .98 3.6 1.88 4.9
Defined benefit.......................... .21 .9 .15 .7 .36 1.5 .67 2.1 .45 1.7 .94 2.5
Defined contribution..................... .38 1.7 .36 1.7 .42 1.7 .72 2.2 .53 2.0 .95 2.5
Legally required benefits.................. 2.03 9.0 1.98 9.1 2.18 8.9 2.49 7.8 2.28 8.4 2.76 7.3
Social Security and Medicare............. 1.37 6.1 1.34 6.1 1.47 6.0 1.85 5.8 1.58 5.8 2.19 5.7
Social Security(4)..................... 1.10 4.9 1.07 4.9 1.18 4.8 1.48 4.6 1.27 4.7 1.75 4.6
Medicare............................... .27 1.2 .26 1.2 .29 1.2 .37 1.2 .31 1.1 .44 1.2
Federal unemployment insurance........... .04 .2 .04 .2 .03 .1 .03 .1 .03 .1 .03 .1
State unemployment insurance............. .15 .7 .15 .7 .16 .6 .15 .5 .16 .6 .14 .4
Workers' compensation.................... .48 2.1 .46 2.1 .52 2.1 .46 1.5 .51 1.9 .41 1.1
1 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
2 Cost per hour worked is $0.01 or less.
3 Less than .05 percent.
4 Comprises 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, September 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
All workers in private industry...................... $27.07 $19.14 $7.93 $1.81 $0.82 $2.07 $0.97 $2.26
Management, professional, and related.......... 48.23 34.25 13.98 4.03 1.56 3.07 1.95 3.36
Management, business, and financial.......... 54.34 37.77 16.57 4.88 2.42 3.40 2.29 3.58
Professional and related..................... 45.27 32.55 12.72 3.62 1.14 2.92 1.79 3.25
Sales and office............................... 21.44 15.43 6.01 1.36 .53 1.78 .62 1.71
Sales and related............................ 20.42 15.33 5.09 1.10 .57 1.25 .47 1.69
Office and administrative support............ 22.13 15.50 6.63 1.54 .51 2.14 .72 1.72
Service........................................ 13.40 10.05 3.35 .58 .24 .94 .22 1.38
Natural resources, construction, and
maintenance................................... 30.60 20.95 9.65 1.48 1.04 2.50 1.46 3.16
Construction, extraction, farming, fishing,
and forestry(1)............................. 30.86 21.02 9.84 1.08 1.08 2.47 1.73 3.49
Installation, maintenance, and repair........ 30.27 20.86 9.41 1.98 1.00 2.53 1.13 2.77
Production, transportation, and material moving 23.32 15.58 7.74 1.38 .88 2.36 .88 2.24
Production................................... 23.85 15.80 8.06 1.52 1.06 2.56 .74 2.19
Transportation and material moving........... 22.79 15.36 7.43 1.24 .71 2.16 1.02 2.30
All workers, goods-producing industries(2)....... 31.78 21.24 10.54 1.99 1.32 2.90 1.45 2.88
Management, professional, and related.......... 54.88 36.96 17.92 4.82 2.46 3.99 2.90 3.76
Sales and office............................... 27.14 18.95 8.19 1.85 .86 2.43 .93 2.13
Natural resources, construction, and
maintenance................................... 31.51 21.32 10.19 1.20 1.17 2.59 1.74 3.48
Production, transportation, and material moving 25.15 16.31 8.84 1.61 1.16 2.88 .86 2.33
All workers, service-providing industries(3)..... 25.90 18.62 7.28 1.77 .69 1.87 .85 2.10
Management, professional, and related.......... 47.21 33.84 13.37 3.91 1.42 2.93 1.81 3.30
Sales and office............................... 21.00 15.16 5.84 1.32 .51 1.73 .60 1.68
Service........................................ 13.32 10.01 3.31 .57 .23 .93 .21 1.37
Natural resources, construction, and
maintenance................................... 29.14 20.35 8.79 1.92 .84 2.35 1.02 2.66
Production, transportation, and material moving 21.71 14.93 6.78 1.17 .64 1.90 .90 2.17
Percent of total compensation
All workers in private industry...................... 100.0 70.7 29.3 6.7 3.0 7.7 3.6 8.3
Management, professional, and related.......... 100.0 71.0 29.0 8.4 3.2 6.4 4.0 7.0
Management, business, and financial.......... 100.0 69.5 30.5 9.0 4.5 6.3 4.2 6.6
Professional and related..................... 100.0 71.9 28.1 8.0 2.5 6.4 4.0 7.2
Sales and office............................... 100.0 72.0 28.0 6.3 2.5 8.3 2.9 8.0
Sales and related............................ 100.0 75.1 24.9 5.4 2.8 6.1 2.3 8.3
Office and administrative support............ 100.0 70.1 29.9 6.9 2.3 9.7 3.2 7.8
Service........................................ 100.0 75.0 25.0 4.3 1.8 7.0 1.6 10.3
Natural resources, construction, and
maintenance................................... 100.0 68.5 31.5 4.8 3.4 8.2 4.8 10.3
Construction, extraction, farming, fishing,
and forestry(1)............................. 100.0 68.1 31.9 3.5 3.5 8.0 5.6 11.3
Installation, maintenance, and repair........ 100.0 68.9 31.1 6.5 3.3 8.4 3.7 9.1
Production, transportation, and material moving 100.0 66.8 33.2 5.9 3.8 10.1 3.8 9.6
Production................................... 100.0 66.2 33.8 6.4 4.4 10.7 3.1 9.2
Transportation and material moving........... 100.0 67.4 32.6 5.4 3.1 9.5 4.5 10.1
All workers, goods-producing industries(2)....... 100.0 66.8 33.2 6.3 4.2 9.1 4.5 9.1
Management, professional, and related.......... 100.0 67.3 32.7 8.8 4.5 7.3 5.3 6.9
Sales and office............................... 100.0 69.8 30.2 6.8 3.2 9.0 3.4 7.8
Natural resources, construction, and
maintenance................................... 100.0 67.7 32.3 3.8 3.7 8.2 5.5 11.1
Production, transportation, and material moving 100.0 64.9 35.1 6.4 4.6 11.5 3.4 9.3
All workers, service-providing industries(3)..... 100.0 71.9 28.1 6.8 2.7 7.2 3.3 8.1
Management, professional, and related.......... 100.0 71.7 28.3 8.3 3.0 6.2 3.8 7.0
Sales and office............................... 100.0 72.2 27.8 6.3 2.4 8.2 2.8 8.0
Service........................................ 100.0 75.1 24.9 4.3 1.7 7.0 1.6 10.3
Natural resources, construction, and
maintenance................................... 100.0 69.8 30.2 6.6 2.9 8.1 3.5 9.1
Production, transportation, and material moving 100.0 68.8 31.2 5.4 3.0 8.8 4.1 10.0
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, September 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
All workers, goods-producing industries(1)....... $31.78 $21.24 $10.54 $1.99 $1.32 $2.90 $1.45 $2.88
Construction................................... 30.60 21.17 9.42 1.06 1.08 2.28 1.59 3.42
Manufacturing.................................. 31.75 20.96 10.80 2.40 1.38 3.14 1.28 2.60
Aircraft manufacturing(2).................... 57.86 36.24 21.62 5.54 3.49 5.36 3.30 3.94
All workers, service-providing industries(3)..... 25.90 18.62 7.28 1.77 .69 1.87 .85 2.10
Trade, transportation, and utilities........... 23.01 16.28 6.73 1.38 .61 1.86 .84 2.03
Wholesale trade.............................. 29.18 20.39 8.80 1.92 1.04 2.51 .92 2.41
Retail trade................................. 16.71 12.61 4.10 .78 .31 1.09 .37 1.55
Transportation and warehousing............... 33.01 21.61 11.40 2.32 .86 3.33 1.92 2.97
Utilities.................................... 50.18 31.21 18.97 4.63 2.22 4.38 4.10 3.64
Information.................................... 39.53 27.32 12.21 3.61 .99 3.25 1.55 2.80
Financial activities........................... 35.98 24.34 11.65 2.97 1.94 2.84 1.52 2.38
Finance and insurance........................ 39.48 26.46 13.03 3.37 2.26 3.10 1.82 2.48
Credit intermediation and related
activities................................ 33.99 22.90 11.09 2.85 1.60 2.84 1.63 2.18
Insurance carriers and related activities.. 38.02 25.62 12.40 3.18 1.55 3.24 1.89 2.55
Real estate and rental and leasing........... 23.91 17.02 6.89 1.56 .86 1.95 .48 2.04
Professional and business services............. 32.20 23.66 8.55 2.27 .84 1.93 1.00 2.50
Professional and technical services.......... 44.19 32.21 11.98 3.59 1.13 2.74 1.42 3.09
Administrative and waste services............ 19.48 14.89 4.59 .83 .47 1.01 .39 1.88
Education and health services.................. 29.18 21.02 8.16 2.17 .56 2.20 .96 2.26
Educational services......................... 37.75 28.02 9.74 2.52 .13 2.76 1.56 2.76
Junior colleges, colleges, and universities 45.42 32.66 12.75 3.58 .16 3.67 2.33 3.02
Health care and social assistance............ 27.91 19.98 7.92 2.12 .63 2.12 .87 2.19
Leisure and hospitality........................ 11.81 9.25 2.56 .40 .13 .65 .11 1.27
Accommodation and food services.............. 11.02 8.64 2.38 .34 .11 .62 .10 1.22
Other services................................. 22.65 16.82 5.82 1.42 .50 1.40 .50 2.00
Percent of total compensation
All workers, goods-producing industries(1)....... 100.0 66.8 33.2 6.3 4.2 9.1 4.5 9.1
Construction................................... 100.0 69.2 30.8 3.5 3.5 7.4 5.2 11.2
Manufacturing.................................. 100.0 66.0 34.0 7.6 4.3 9.9 4.0 8.2
Aircraft manufacturing(2).................... 100.0 62.6 37.4 9.6 6.0 9.3 5.7 6.8
All workers, service-providing industries(3)..... 100.0 71.9 28.1 6.8 2.7 7.2 3.3 8.1
Trade, transportation, and utilities........... 100.0 70.8 29.2 6.0 2.7 8.1 3.7 8.8
Wholesale trade.............................. 100.0 69.9 30.1 6.6 3.6 8.6 3.2 8.3
Retail trade................................. 100.0 75.4 24.6 4.7 1.9 6.5 2.2 9.3
Transportation and warehousing............... 100.0 65.5 34.5 7.0 2.6 10.1 5.8 9.0
Utilities.................................... 100.0 62.2 37.8 9.2 4.4 8.7 8.2 7.3
Information.................................... 100.0 69.1 30.9 9.1 2.5 8.2 3.9 7.1
Financial activities........................... 100.0 67.6 32.4 8.2 5.4 7.9 4.2 6.6
Finance and insurance........................ 100.0 67.0 33.0 8.5 5.7 7.9 4.6 6.3
Credit intermediation and related
activities................................ 100.0 67.4 32.6 8.4 4.7 8.4 4.8 6.4
Insurance carriers and related activities.. 100.0 67.4 32.6 8.4 4.1 8.5 5.0 6.7
Real estate and rental and leasing........... 100.0 71.2 28.8 6.5 3.6 8.2 2.0 8.5
Professional and business services............. 100.0 73.5 26.5 7.1 2.6 6.0 3.1 7.8
Professional and technical services.......... 100.0 72.9 27.1 8.1 2.6 6.2 3.2 7.0
Administrative and waste services............ 100.0 76.4 23.6 4.3 2.4 5.2 2.0 9.6
Education and health services.................. 100.0 72.0 28.0 7.5 1.9 7.6 3.3 7.7
Educational services......................... 100.0 74.2 25.8 6.7 .4 7.3 4.1 7.3
Junior colleges, colleges, and universities 100.0 71.9 28.1 7.9 .3 8.1 5.1 6.7
Health care and social assistance............ 100.0 71.6 28.4 7.6 2.2 7.6 3.1 7.8
Leisure and hospitality........................ 100.0 78.3 21.7 3.4 1.1 5.5 1.0 10.7
Accommodation and food services.............. 100.0 78.4 21.6 3.1 1.0 5.6 .9 11.0
Other services................................. 100.0 74.3 25.7 6.3 2.2 6.2 2.2 8.8
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, September 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
All full-time workers in private industry.......... $30.74 $21.39 $9.35 $2.22 $1.00 $2.48 $1.19 $2.47
Management, professional, and related.......... 49.76 35.03 14.73 4.32 1.66 3.25 2.11 3.39
Management, business, and financial.......... 54.78 38.00 16.78 4.96 2.46 3.43 2.32 3.60
Professional and related..................... 46.93 33.36 13.57 3.96 1.21 3.14 1.99 3.27
Sales and office............................... 24.51 17.33 7.18 1.72 .68 2.17 .76 1.86
Sales and related............................ 26.70 19.64 7.05 1.69 .88 1.77 .68 2.03
Office and administrative support............ 23.42 16.18 7.24 1.73 .58 2.37 .79 1.77
Service........................................ 15.97 11.38 4.59 .90 .35 1.49 .34 1.51
Natural resources, construction, and
maintenance................................... 30.97 21.11 9.86 1.52 1.08 2.56 1.51 3.18
Construction, extraction, farming, fishing,
and forestry(1)............................. 31.07 21.09 9.98 1.09 1.11 2.51 1.78 3.49
Installation, maintenance, and repair........ 30.84 21.13 9.71 2.06 1.04 2.63 1.18 2.80
Production, transportation, and material moving 24.94 16.51 8.43 1.55 .99 2.58 .97 2.34
Production................................... 24.51 16.11 8.40 1.59 1.10 2.70 .78 2.22
Transportation and material moving........... 25.49 17.02 8.47 1.51 .85 2.42 1.20 2.49
All part-time workers in private industry.......... 14.98 11.74 3.24 .48 .22 .73 .25 1.56
Management, professional, and related.......... 36.44 28.25 8.19 1.79 .78 1.74 .73 3.16
Professional and related..................... 36.53 28.29 8.24 1.83 .79 1.73 .72 3.18
Sales and office............................... 13.29 10.39 2.90 .41 .15 .75 .25 1.33
Sales and related............................ 11.12 8.94 2.18 .22 .12 .48 .16 1.20
Office and administrative support............ 16.47 12.51 3.95 .69 .21 1.14 .39 1.52
Service........................................ 10.42 8.51 1.91 .21 .10 .31 .08 1.22
Production, transportation, and material moving 14.44 10.46 3.99 .41 .31 1.18 .39 1.69
Transportation and material moving........... 14.71 10.39 4.31 .44 .31 1.40 .46 1.71
Percent of total compensation
All full-time workers in private industry.......... 100.0 69.6 30.4 7.2 3.2 8.1 3.9 8.0
Management, professional, and related.......... 100.0 70.4 29.6 8.7 3.3 6.5 4.2 6.8
Management, business, and financial.......... 100.0 69.4 30.6 9.1 4.5 6.3 4.2 6.6
Professional and related..................... 100.0 71.1 28.9 8.4 2.6 6.7 4.2 7.0
Sales and office............................... 100.0 70.7 29.3 7.0 2.8 8.9 3.1 7.6
Sales and related............................ 100.0 73.6 26.4 6.3 3.3 6.6 2.6 7.6
Office and administrative support............ 100.0 69.1 30.9 7.4 2.5 10.1 3.4 7.6
Service........................................ 100.0 71.2 28.8 5.6 2.2 9.3 2.1 9.5
Natural resources, construction, and
maintenance................................... 100.0 68.2 31.8 4.9 3.5 8.3 4.9 10.3
Construction, extraction, farming, fishing,
and forestry(1)............................. 100.0 67.9 32.1 3.5 3.6 8.1 5.7 11.2
Installation, maintenance, and repair........ 100.0 68.5 31.5 6.7 3.4 8.5 3.8 9.1
Production, transportation, and material moving 100.0 66.2 33.8 6.2 4.0 10.3 3.9 9.4
Production................................... 100.0 65.7 34.3 6.5 4.5 11.0 3.2 9.1
Transportation and material moving........... 100.0 66.8 33.2 5.9 3.3 9.5 4.7 9.8
All part-time workers in private industry.......... 100.0 78.4 21.6 3.2 1.5 4.9 1.7 10.4
Management, professional, and related.......... 100.0 77.5 22.5 4.9 2.1 4.8 2.0 8.7
Professional and related..................... 100.0 77.4 22.6 5.0 2.2 4.7 2.0 8.7
Sales and office............................... 100.0 78.2 21.8 3.1 1.2 5.6 1.9 10.0
Sales and related............................ 100.0 80.4 19.6 2.0 1.1 4.3 1.5 10.8
Office and administrative support............ 100.0 76.0 24.0 4.2 1.3 6.9 2.4 9.2
Service........................................ 100.0 81.7 18.3 2.0 1.0 3.0 .7 11.7
Production, transportation, and material moving 100.0 72.4 27.6 2.9 2.1 8.2 2.7 11.7
Transportation and material moving........... 100.0 70.7 29.3 3.0 2.1 9.5 3.1 11.6
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, September 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
All full-time workers in private industry.... $30.74 $21.39 $9.35 $2.22 $1.00 $2.48 $1.19 $2.47
Goods-producing(1)......................... 32.18 21.43 10.75 2.04 1.36 2.97 1.48 2.90
Construction............................. 30.88 21.25 9.63 1.09 1.11 2.35 1.65 3.43
Manufacturing............................ 32.19 21.19 11.00 2.45 1.41 3.21 1.31 2.62
Service-providing(2)....................... 30.26 21.38 8.88 2.28 .88 2.31 1.09 2.32
Trade, transportation, and utilities..... 27.39 19.12 8.27 1.84 .80 2.25 1.08 2.30
Information.............................. 42.10 28.87 13.23 3.86 1.10 3.61 1.74 2.92
Financial activities..................... 38.55 25.92 12.63 3.27 2.16 3.04 1.66 2.50
Professional and business services....... 35.74 25.93 9.81 2.72 .96 2.26 1.20 2.67
Education and health services............ 30.75 21.84 8.92 2.48 .60 2.47 1.10 2.27
Leisure and hospitality.................. 14.68 10.90 3.78 .74 .21 1.20 .20 1.43
Other services........................... 25.83 18.63 7.20 1.83 .65 1.86 .66 2.20
All part-time workers in private industry.... 14.98 11.74 3.24 .48 .22 .73 .25 1.56
Service-providing(2)....................... 14.88 11.65 3.23 .49 .22 .74 .25 1.54
Trade, transportation, and utilities..... 13.15 9.89 3.25 .36 .18 .97 .32 1.42
Professional and business services....... 16.86 13.77 3.09 .37 .33 .52 .12 1.75
Education and health services............ 24.49 18.59 5.90 1.28 .46 1.40 .53 2.23
Leisure and hospitality.................. 9.10 7.69 1.41 .07 .06 .13 .03 1.11
Percent of total compensation
All full-time workers in private industry.... 100.0 69.6 30.4 7.2 3.2 8.1 3.9 8.0
Goods-producing(1)......................... 100.0 66.6 33.4 6.3 4.2 9.2 4.6 9.0
Construction............................. 100.0 68.8 31.2 3.5 3.6 7.6 5.3 11.1
Manufacturing............................ 100.0 65.8 34.2 7.6 4.4 10.0 4.1 8.1
Service-providing(2)....................... 100.0 70.6 29.4 7.5 2.9 7.6 3.6 7.7
Trade, transportation, and utilities..... 100.0 69.8 30.2 6.7 2.9 8.2 3.9 8.4
Information.............................. 100.0 68.6 31.4 9.2 2.6 8.6 4.1 6.9
Financial activities..................... 100.0 67.2 32.8 8.5 5.6 7.9 4.3 6.5
Professional and business services....... 100.0 72.6 27.4 7.6 2.7 6.3 3.4 7.5
Education and health services............ 100.0 71.0 29.0 8.0 1.9 8.0 3.6 7.4
Leisure and hospitality.................. 100.0 74.2 25.8 5.1 1.4 8.2 1.3 9.7
Other services........................... 100.0 72.1 27.9 7.1 2.5 7.2 2.6 8.5
All part-time workers in private industry.... 100.0 78.4 21.6 3.2 1.5 4.9 1.7 10.4
Service-providing(2)....................... 100.0 78.3 21.7 3.3 1.5 5.0 1.7 10.3
Trade, transportation, and utilities..... 100.0 75.3 24.7 2.7 1.4 7.4 2.4 10.8
Professional and business services....... 100.0 81.7 18.3 2.2 1.9 3.1 .7 10.4
Education and health services............ 100.0 75.9 24.1 5.2 1.9 5.7 2.2 9.1
Leisure and hospitality.................. 100.0 84.5 15.5 .8 .7 1.5 .4 12.2
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,
September 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
All workers, goods-producing industries(1) $31.78 $21.24 $10.54 $1.99 $1.32 $2.90 $1.45 $2.88
1-99 workers............................... 27.02 18.89 8.13 1.17 1.05 2.12 .99 2.80
1-49 workers............................. 25.70 18.39 7.31 1.04 1.01 1.78 .70 2.78
50-99 workers............................ 30.15 20.06 10.09 1.50 1.15 2.93 1.67 2.84
100 workers or more........................ 35.94 23.30 12.64 2.70 1.56 3.58 1.85 2.95
100-499 workers.......................... 30.83 20.31 10.52 1.95 1.15 3.17 1.50 2.76
500 workers or more...................... 43.06 27.47 15.59 3.74 2.12 4.16 2.33 3.23
Union...................................... 39.56 23.74 15.81 2.34 1.79 4.90 3.12 3.67
Nonunion................................... 29.85 20.62 9.23 1.90 1.21 2.40 1.03 2.68
All workers, service-providing
industries(2)............................. 25.90 18.62 7.28 1.77 .69 1.87 .85 2.10
1-99 workers............................... 21.47 16.08 5.39 1.21 .50 1.32 .49 1.87
1-49 workers............................. 21.02 15.84 5.17 1.14 .50 1.23 .48 1.82
50-99 workers............................ 22.88 16.81 6.07 1.42 .48 1.62 .55 2.00
100 workers or more........................ 30.90 21.49 9.41 2.40 .91 2.48 1.25 2.36
100-499 workers.......................... 26.03 18.54 7.49 1.79 .71 2.02 .83 2.13
500 workers or more...................... 36.79 25.05 11.74 3.14 1.15 3.04 1.76 2.64
Union...................................... 34.97 22.21 12.75 2.95 .95 3.91 2.09 2.86
Nonunion................................... 25.06 18.29 6.77 1.66 .67 1.68 .73 2.03
Percent of total compensation
All workers, goods-producing industries(1) 100.0 66.8 33.2 6.3 4.2 9.1 4.5 9.1
1-99 workers............................... 100.0 69.9 30.1 4.3 3.9 7.8 3.7 10.4
1-49 workers............................. 100.0 71.6 28.4 4.0 3.9 6.9 2.7 10.8
50-99 workers............................ 100.0 66.5 33.5 5.0 3.8 9.7 5.5 9.4
100 workers or more........................ 100.0 64.8 35.2 7.5 4.3 10.0 5.1 8.2
100-499 workers.......................... 100.0 65.9 34.1 6.3 3.7 10.3 4.9 8.9
500 workers or more...................... 100.0 63.8 36.2 8.7 4.9 9.7 5.4 7.5
Union...................................... 100.0 60.0 40.0 5.9 4.5 12.4 7.9 9.3
Nonunion................................... 100.0 69.1 30.9 6.4 4.0 8.1 3.5 9.0
All workers, service-providing
industries(2)............................. 100.0 71.9 28.1 6.8 2.7 7.2 3.3 8.1
1-99 workers............................... 100.0 74.9 25.1 5.6 2.3 6.2 2.3 8.7
1-49 workers............................. 100.0 75.4 24.6 5.4 2.4 5.8 2.3 8.7
50-99 workers............................ 100.0 73.5 26.5 6.2 2.1 7.1 2.4 8.7
100 workers or more........................ 100.0 69.5 30.5 7.8 3.0 8.0 4.0 7.7
100-499 workers.......................... 100.0 71.2 28.8 6.9 2.7 7.8 3.2 8.2
500 workers or more...................... 100.0 68.1 31.9 8.5 3.1 8.3 4.8 7.2
Union...................................... 100.0 63.5 36.5 8.4 2.7 11.2 6.0 8.2
Nonunion................................... 100.0 73.0 27.0 6.6 2.7 6.7 2.9 8.1
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, September 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
Health care and social assistance............ $27.91 $19.98 $7.92 $2.12 $0.63 $2.12 $0.87 $2.19
Management, professional, and related.... 40.30 29.08 11.22 3.28 .93 2.64 1.38 3.00
Registered nurses...................... 44.89 31.70 13.20 3.70 1.61 2.98 1.46 3.44
Sales and office......................... 20.84 14.62 6.23 1.56 .36 2.01 .65 1.65
Service.................................. 15.98 11.32 4.66 .97 .38 1.53 .34 1.44
Hospitals.................................. 34.73 23.82 10.91 2.98 1.10 3.05 1.22 2.55
Management, professional, and related.... 43.00 29.98 13.02 3.81 1.44 3.15 1.48 3.14
Registered nurses...................... 46.44 32.16 14.28 4.08 1.93 3.22 1.63 3.42
Service.................................. 19.79 12.74 7.05 1.41 .62 2.81 .68 1.54
Nursing and residential care facilities.... 19.36 14.04 5.31 1.29 .45 1.46 .29 1.81
Management, professional, and related.... 30.17 22.15 8.02 2.24 .72 1.87 .56 2.63
Service.................................. 14.76 10.57 4.18 .88 .37 1.29 .18 1.47
Nursing care facilities(1)............... 20.24 14.76 5.47 1.35 .55 1.39 .30 1.89
Management, professional, and related.... 32.63 24.29 8.34 2.31 .94 1.69 .54 2.87
Service.................................. 15.33 10.95 4.38 .96 .42 1.29 .20 1.51
Percent of total compensation
Health care and social assistance............ 100.0 71.6 28.4 7.6 2.2 7.6 3.1 7.8
Management, professional, and related.... 100.0 72.2 27.8 8.1 2.3 6.5 3.4 7.4
Registered nurses...................... 100.0 70.6 29.4 8.2 3.6 6.6 3.3 7.7
Sales and office......................... 100.0 70.1 29.9 7.5 1.7 9.6 3.1 7.9
Service.................................. 100.0 70.9 29.1 6.1 2.4 9.6 2.1 9.0
Hospitals.................................. 100.0 68.6 31.4 8.6 3.2 8.8 3.5 7.3
Management, professional, and related.... 100.0 69.7 30.3 8.9 3.3 7.3 3.4 7.3
Registered nurses...................... 100.0 69.3 30.7 8.8 4.1 6.9 3.5 7.4
Service.................................. 100.0 64.4 35.6 7.1 3.1 14.2 3.4 7.8
Nursing and residential care facilities.... 100.0 72.5 27.5 6.7 2.4 7.6 1.5 9.4
Management, professional, and related.... 100.0 73.4 26.6 7.4 2.4 6.2 1.8 8.7
Service.................................. 100.0 71.6 28.4 5.9 2.5 8.8 1.2 9.9
Nursing care facilities(1)............... 100.0 72.9 27.1 6.7 2.7 6.9 1.5 9.3
Management, professional, and related.... 100.0 74.4 25.6 7.1 2.9 5.2 1.7 8.8
Service.................................. 100.0 71.4 28.6 6.3 2.8 8.4 1.3 9.8
1 Data are available beginning with December 2006.
Note: The sum of individual items may not equal totals due to rounding.
TECHNICAL NOTE
Employer Costs for Employee Compensation (ECEC) measures the average cost to employers for wages and
salaries and benefits per employee hour worked.
Wages and salaries are defined as the hourly straight-time wage rate or, for workers not paid on an hourly
basis, straight-time earnings divided by the corresponding hours. Straight-time wage and salary rates are total
earnings before payroll deductions and include production bonuses, incentive earnings, commission payments, and
cost-of-living adjustments. Not included in straight-time earnings are nonproduction bonuses such as end-of-year
payments, shift differentials, and premium pay for overtime and for work on weekends and holidays; these payments
are included in the benefits component.
Benefits include: Paid leave--vacations, holidays, sick leave, and personal leave; supplemental pay--premium
pay for work in addition to the regular work schedule (such as overtime, weekends and holidays), shift
differentials, and nonproduction bonuses (such as referral bonuses and attendance bonuses); insurance
benefits--life, health, short-term disability, and long-term disability; retirement and savings benefits--defined
benefit and defined contribution plans; and legally required benefits--Social Security, Medicare, federal and
state unemployment insurance, and workers’ compensation.
In June 2008, the former other leave benefit was changed to include only paid personal leave. Paid personal
leave accounts for the majority of the cost of the prior other leave benefit category. The National
Compensation Survey will no longer collect costs for paid military leave, paid funeral leave, paid jury leave,
and paid family leave (access data will still be available on these benefits).
Employer Costs for Employee Compensation includes data for 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.
The cost levels for this quarter were collected from a probability sample of approximately 56,000
occupations selected from a sample of about 12,000 establishments in private industry and approximately 11,800
occupations from a sample of about 1,900 establishments in state and local governments. The state and local
government sample, which is replaced less frequently than the private industry sample, was replaced in its
entirety in September 2007. The private industry sample is rotated over approximately 5 years, which makes
the sample more representative of the economy and reduces respondent burden. Data are collected for the pay
period including the 12th day of the survey months of March, June, September, and December. The sample is
replaced on a cross-area, cross-industry basis.
When respondents do not provide all the data needed, a procedure for assigning missing values is used.
This imputation procedure is comparable to that used for the Employment Cost Index (ECI). For a description,
see "Accounting for missing data in the Employment Cost Index," in the April 2006 issue of the Monthly Labor
Review at http://www.bls.gov/opub/mlr/2006/04/art4abs.htm.
The ECEC percent of total compensation estimates are calculated from cost aggregates and then rounded to
the published level of precision. This method provides the most precise estimates of the percent of total
compensation; however, estimates of the percentage of total compensation calculated from the published cost
estimates may differ slightly from those calculated from the unpublished cost aggregates.
Sample establishments are classified by the industry categories based on the 2007 North American Industry
Classification System (NAICS). Prior to December 2007, the 2002 NAICS classification system was used.
Differences between the two NAICS systems did not affect any of the published series. Within a sample
establishment, specific job categories are selected and classified into about 800 occupational classifications
according to the 2000 Standard Occupational Classification (SOC) system. Individual occupations are combined
to represent one of ten intermediate aggregations, such as professional and related occupations, or one of
five higher-level aggregations such as management, professional, and related occupations. Both the NAICS and
the SOC classification systems are defined by the U.S. Office of Management and Budget (OMB). For more detailed
information on NAICS and SOC, including background definitions, see the BLS Web sites: www.bls.gov/bls/naics.htm
and www.bls.gov/soc/home.htm.
To be included in the ECEC, employees in occupations must receive cash payments from the establishment
for services performed and the establishment must pay the employer’s portion of Medicare taxes on that
individual’s wages. Major exclusions from the survey are the self-employed, individuals who set their own
pay (for example, proprietors, owners, major stockholders, and partners in unincorporated firms), volunteers,
unpaid workers, family members being paid token wages, individuals receiving long-term disability compensation,
and U.S. citizens working overseas.
The state and local government sample consists of 152 areas that represent the Nation’s 361 metropolitan
statistical areas and 573 micropolitan statistical areas as defined by OMB in December 2003 and the remaining
portions of the 50 states. The private industry sample consists of 151 metropolitan areas and nonmetropolitan
areas that represent the Nation’s 326 metropolitan statistical areas as defined by OMB in 1994 and the
remaining portions of the 50 states. Metropolitan areas are defined as Metropolitan Statistical Areas (MSAs)
or Consolidated Metropolitan Statistical Areas (CMSAs). Nonmetropolitan areas are counties and other
geographic designations that do not fit the metropolitan area definition. The private industry sample will
begin the conversion to December 2003 OMB area definitions in December 2008.
Current employment weights are used to calculate cost levels. These weights are derived from two BLS
programs: the Quarterly Census of Employment and Wages (QCEW) and the Current Employment Statistics (CES).
Combined, these programs provide the appropriate industry coverage and currency of data needed to match the
ECEC. For more information on these changes, see "Changes in Calculations for the BLS Employer Costs for
Employee Compensation Data, March 2007," at http://www.bls.gov/ncs/ect/sp/ececcalc.pdf. In most instances,
private industry employment weights used in the ECEC were total employment estimates for 2-digit industry
groups, such as utilities (NAICS 22) or wholesale trade (NAICS 42). In a few cases, more detailed private
industry employment weights were used. These include 4-digit educational establishments--elementary and
secondary schools (6111), junior colleges (6112), and colleges and universities (6113)--as well as the 6-digit
aircraft manufacturing industry (336411). For state and local governments, a more aggregated level was used
reflecting the level of detail published by the CES program. For both private and government establishments,
the employment data were apportioned based on the sampling weights assigned to the Employment Cost Index (ECI)
sample.
The ECI, which measures the change in employer costs for employee compensation, is calculated with fixed
2002 employment counts to prevent employment shifts among occupations and industries from influencing the
changes. Therefore, changes over time in the Employer Costs for Employee Compensation survey will differ from
those in the ECI.
Historical ECEC data are available in three listings, all available at: http://www.bls.gov/ect/#tables.
The first historical listing covers data for the March references periods from 1986 to 2001. These data use the
Standard Industrial Classification (SIC) and Census of Population classification systems. The second listing
contains data for the March, June, September, and December reference periods from March 2002 to December 2003.
These data also are based on the SIC and Census of Population classification systems. The final listing
includes data for March 2004 to the current reference period. These are based on the NAICS and SOC
classification systems. Also, data and related articles are included in the bulletin, Employer Costs for
Employee Compensation, 1986-99 (Bulletin 2526), available upon request by calling (202) 691-6199 or by email
to: NCSinfo@bls.gov.
Beginning with the March 2004 quarter, historical data are available based on the North American Industry
Classification System and the 2000 Standard Occupational Classification. The new historical tables are available
on the Internet site http://www.bls.gov/ncs/ect/home.htm or upon request. Information on how costs are
calculated appears in "Measuring Trends in the Structure and Levels of Employer Costs for Employee
Compensation," Compensation and Working Conditions, Summer 1997, at
http://www.bls.gov/opub/cwc/archive/summer1997art1.pdf. An article on changes in employer compensation costs,
"Tracking Changes in Benefit Costs," appears in Compensation and Working Conditions, Spring 1999, at
http://www.bls.gov/opub/cwc/archive/spring1999brief3.pdf.
Relative Standard Errors
Because the ECEC is a sample survey, it is subject to sampling errors. Sampling errors are differences that
occur between the results computed from a sample of observations and those computed from all observations in
the population. The estimates derived from different samples selected using the same sample design may differ
from one another. A measure of the variation among these differing estimates is the standard error. It can be
used to measure the precision with which an estimate from a particular sample approximates the expected result
of all possible samples. For more information on the calculation procedure, see "Changes in Variance Estimation
Calculations for the BLS Employer Costs for Employee Compensation Data, March 2007," at
http://www.bls.gov/ncs/ect/sp/ececvmet.pdf. The chances are about 68 out of 100 that an estimate from the
survey differs from a complete population figure by less than the standard error. The chances are about 90 out
of 100 that this difference would be less than 1.6 times the standard error. All the statements of comparisons
appearing in this publication are significant at a 1.6 standard error level or better, unless otherwise
indicated. This means that for differences cited, the estimated difference is greater than 1.6 times the
standard error of the difference. The relative standard errors (RSE) for all estimates are available shortly
after the release is issued at http://www.bls.gov/ncs/ect/#tables.
For a more detailed explanation of relative standard errors, see "Measuring Trends in the Structure and
Levels of Employer Costs for Employee Compensation," Compensation and Working Conditions, Summer 1997, at
http://www.bls.gov/opub/cwc/archive/summer1997art1.pdf. For a detailed explanation of how to use standard
error data to analyze differences in changes over time, see "Analyzing Year-to-Year Changes in Employer
Costs for Employee Compensation," Compensation and Working Conditions, Spring 1998, at
http://www.bls.gov/opub/cwc/archive/spring1998art3.pdf. This article supplements an article from the
Summer 1997 issue of Compensation and Working Conditions, "Explaining the Differential Growth Rates of the
ECI and ECEC," available at http://www.bls.gov/opub/cwc/archive/summer1997art2.pdf, which examined how
differences in the construction of these measures contribute to differing trends.
Standard errors relate to differences that occur from sampling errors, but not from nonsampling errors.
Nonsampling errors are not measured and include survey nonresponse and data collection and processing errors.
Survey nonresponse occurs when sample members are unwilling or unable to participate in the survey. Data
collection errors include inaccurate data by respondents and definitional difficulties. Processing errors
include errors in recording, coding, and entering data. Although nonsampling errors are not measured, BLS
quality assurance programs include procedures for reducing such errors. These procedures include data
collection reinterviews, observed interviews, computer data edits, and systematic review of reports on which
data are recorded. Extensive field economist training also is conducted to maintain high data collection
standards.
Comparing private and public sector data
Aggregate compensation cost levels in state and local government should not be directly compared with
those 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.
A detailed examination of differences in compensation levels and trends between private industry and state
and local government may be found in "Cost of Employee Compensation in Public and Private Sectors," Monthly Labor
Review, May 1993, on the BLS Internet site http://www.bls.gov/opub/mlr/1993/05/contents.htm and "Compensation
Cost Trends in Private Industry and State and Local Governments," Compensation and Working Conditions, Fall 1999,
at http://www.bls.gov/opub/cwc/archive/fall1999art2.pdf.
Obtaining information
Articles, bulletins, and other information may be obtained by calling (202) 691-6199, sending e-mail to
NCSinfo@bls.gov, or visiting the Internet site http://www.bls.gov/ect. Information in this release will be
made available to sensory impaired individuals upon request. Voice phone: (202) 691-5200; Federal Relay Service
Number: 1-800-877-8339.
United States Department of Labor
