Table 3. State and local government, by major occupational and industry group
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.