Table 3. State and local government workers by occupational and industry group

Table 3. Employer Costs for Employee Compensation for state and local government workers by occupational and industry group [Dec. 2025]
Series	Total compensation(1)		Wages and salaries		Total benefits		Paid leave		Supplemental pay		Insurance		Retirement and savings		Legally required benefits
Series	Cost ($)	Percent	Cost ($)	Percent	Cost ($)	Percent	Cost ($)	Percent	Cost ($)	Percent	Cost ($)	Percent	Cost ($)	Percent	Cost ($)	Percent
State and local government workers	65.68	100.0	40.49	61.7	25.19	38.3	4.84	7.4	0.69	1.0	7.49	11.4	8.69	13.2	3.48	5.3
Occupational group
Management, professional, and related	77.94	100.0	49.75	63.8	28.19	36.2	5.36	6.9	0.49	0.6	8.15	10.5	10.31	13.2	3.88	5.0
Professional and related	75.63	100.0	48.60	64.3	27.03	35.7	4.75	6.3	0.48	0.6	8.12	10.7	9.95	13.2	3.74	4.9
Teachers(2)	85.00	100.0	56.09	66.0	28.91	34.0	4.02	4.7	0.31	0.4	8.68	10.2	12.00	14.1	3.90	4.6
Primary, secondary, and special education school teachers	83.76	100.0	54.46	65.0	29.30	35.0	3.60	4.3	0.29	0.3	9.04	10.8	12.75	15.2	3.62	4.3
Sales and office	45.88	100.0	26.37	57.5	19.51	42.5	4.00	8.7	0.40	0.9	7.09	15.5	5.33	11.6	2.68	5.8
Office and administrative support	46.08	100.0	26.42	57.3	19.66	42.7	4.02	8.7	0.41	0.9	7.18	15.6	5.38	11.7	2.68	5.8
Service	50.17	100.0	28.44	56.7	21.73	43.3	4.15	8.3	1.23	2.5	5.99	11.9	7.41	14.8	2.95	5.9
Industry group
Education and health services	68.08	100.0	43.46	63.8	24.62	36.2	4.35	6.4	0.44	0.7	7.66	11.2	8.79	12.9	3.38	5.0
Educational services	69.62	100.0	44.68	64.2	24.94	35.8	4.13	5.9	0.31	0.4	7.76	11.1	9.38	13.5	3.36	4.8
Elementary and secondary schools	67.07	100.0	43.09	64.2	23.98	35.8	3.37	5.0	0.27	0.4	7.62	11.4	9.56	14.3	3.16	4.7
Junior colleges, colleges, and universities	76.84	100.0	49.20	64.0	27.64	36.0	6.29	8.2	0.39	0.5	8.11	10.6	8.91	11.6	3.93	5.1
Health care and social assistance	59.02	100.0	36.29	61.5	22.73	38.5	5.61	9.5	1.23	2.1	7.07	12.0	5.31	9.0	3.50	5.9
Hospitals	61.95	100.0	38.99	62.9	22.97	37.1	5.86	9.5	1.45	2.3	6.93	11.2	5.04	8.1	3.69	5.9
Public administration	64.55	100.0	37.05	57.4	27.51	42.6	5.95	9.2	1.11	1.7	7.44	11.5	9.28	14.4	3.73	5.8
Footnotes (1) Includes costs for wages and salaries and benefits. (2) Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.

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Last Modified Date: March 20, 2026