Table 6. Private industry workers by establishment size and industry group

Table 6. Employer Costs for Employee Compensation for private industry workers by establishment size 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
All workers	46.15	100.0	32.36	70.1	13.79	29.9	3.52	7.6	1.87	4.1	3.51	7.6	1.55	3.4	3.34	7.2
1-99 workers	37.65	100.0	27.83	73.9	9.82	26.1	2.39	6.4	1.22	3.2	2.35	6.2	0.92	2.4	2.95	7.8
1-49 workers	37.14	100.0	27.62	74.4	9.52	25.6	2.33	6.3	1.17	3.1	2.23	6.0	0.86	2.3	2.94	7.9
50-99 workers	39.31	100.0	28.52	72.5	10.79	27.5	2.60	6.6	1.40	3.6	2.73	7.0	1.08	2.8	2.98	7.6
100 workers or more	56.24	100.0	37.73	67.1	18.51	32.9	4.85	8.6	2.65	4.7	4.89	8.7	2.31	4.1	3.80	6.8
100-499 workers	46.80	100.0	32.59	69.6	14.21	30.4	3.69	7.9	1.80	3.9	3.78	8.1	1.59	3.4	3.35	7.2
500 workers or more	67.70	100.0	43.97	65.0	23.72	35.0	6.26	9.2	3.68	5.4	6.23	9.2	3.20	4.7	4.36	6.4

Goods-producing industries(2)	48.97	100.0	33.28	68.0	15.69	32.0	3.20	6.5	2.63	5.4	4.21	8.6	1.84	3.8	3.80	7.8
1-99 workers	43.32	100.0	30.85	71.2	12.47	28.8	2.43	5.6	2.00	4.6	3.05	7.1	1.33	3.1	3.66	8.4
1-49 workers	42.31	100.0	30.51	72.1	11.80	27.9	2.30	5.4	1.89	4.5	2.68	6.3	1.27	3.0	3.67	8.7
50-99 workers	45.75	100.0	31.66	69.2	14.09	30.8	2.74	6.0	2.26	4.9	3.97	8.7	1.50	3.3	3.62	7.9
100 workers or more	54.16	100.0	35.52	65.6	18.64	34.4	3.92	7.2	3.22	5.9	5.26	9.7	2.31	4.3	3.93	7.3
100-499 workers	49.43	100.0	33.25	67.3	16.18	32.7	3.33	6.7	2.51	5.1	4.58	9.3	2.03	4.1	3.73	7.5
500 workers or more	61.02	100.0	38.80	63.6	22.22	36.4	4.77	7.8	4.25	7.0	6.25	10.2	2.73	4.5	4.23	6.9

Manufacturing industry	47.64	100.0	31.88	66.9	15.76	33.1	3.58	7.5	2.64	5.6	4.49	9.4	1.57	3.3	3.48	7.3
1-99 workers	39.92	100.0	28.30	70.9	11.62	29.1	2.64	6.6	1.82	4.6	3.10	7.8	0.92	2.3	3.14	7.9
1-49 workers	37.61	100.0	27.33	72.7	10.27	27.3	2.42	6.4	1.49	4.0	2.50	6.6	0.79	2.1	3.07	8.2
50-99 workers	43.75	100.0	29.90	68.3	13.85	31.7	3.01	6.9	2.36	5.4	4.10	9.4	1.13	2.6	3.24	7.4
100 workers or more	52.17	100.0	33.98	65.1	18.19	34.9	4.14	7.9	3.13	6.0	5.30	10.2	1.95	3.7	3.67	7.0
100-499 workers	44.71	100.0	30.12	67.4	14.59	32.6	3.35	7.5	2.14	4.8	4.44	9.9	1.39	3.1	3.28	7.3
500 workers or more	61.32	100.0	38.71	63.1	22.61	36.9	5.10	8.3	4.34	7.1	6.37	10.4	2.65	4.3	4.16	6.8

Service-providing industries(3)	45.59	100.0	32.17	70.6	13.42	29.4	3.58	7.8	1.72	3.8	3.37	7.4	1.50	3.3	3.25	7.1
1-99 workers	36.69	100.0	27.32	74.5	9.37	25.5	2.39	6.5	1.09	3.0	2.23	6.1	0.84	2.3	2.82	7.7
1-49 workers	36.34	100.0	27.17	74.8	9.17	25.2	2.33	6.4	1.05	2.9	2.16	5.9	0.80	2.2	2.82	7.8
50-99 workers	37.89	100.0	27.82	73.4	10.07	26.6	2.57	6.8	1.21	3.2	2.46	6.5	0.99	2.6	2.84	7.5
100 workers or more	56.72	100.0	38.25	67.4	18.47	32.6	5.06	8.9	2.52	4.4	4.80	8.5	2.31	4.1	3.77	6.7
100-499 workers	46.13	100.0	32.42	70.3	13.71	29.7	3.78	8.2	1.62	3.5	3.58	7.8	1.48	3.2	3.25	7.1
500 workers or more	69.06	100.0	45.03	65.2	24.03	34.8	6.57	9.5	3.57	5.2	6.22	9.0	3.29	4.8	4.38	6.3

Trade, transportation, and utilities industry	38.48	100.0	27.47	71.4	11.01	28.6	2.52	6.6	1.19	3.1	2.93	7.6	1.39	3.6	2.98	7.7
1-99 workers	35.37	100.0	26.68	75.4	8.69	24.6	2.11	6.0	0.89	2.5	1.98	5.6	0.86	2.4	2.84	8.0
1-49 workers	35.24	100.0	26.71	75.8	8.53	24.2	2.08	5.9	0.88	2.5	1.89	5.4	0.84	2.4	2.84	8.1
50-99 workers	35.77	100.0	26.57	74.3	9.20	25.7	2.20	6.1	0.93	2.6	2.28	6.4	0.94	2.6	2.85	8.0
100 workers or more	42.25	100.0	28.43	67.3	13.82	32.7	3.02	7.2	1.55	3.7	4.08	9.6	2.03	4.8	3.14	7.4
100-499 workers	35.52	100.0	24.94	70.2	10.58	29.8	2.46	6.9	1.10	3.1	2.98	8.4	1.24	3.5	2.80	7.9
500 workers or more	58.63	100.0	36.92	63.0	21.72	37.0	4.41	7.5	2.64	4.5	6.73	11.5	3.96	6.8	3.98	6.8

Wholesale trade industry	53.03	100.0	37.52	70.8	15.51	29.2	4.18	7.9	2.06	3.9	3.77	7.1	1.73	3.3	3.77	7.1
1-99 workers	49.65	100.0	36.06	72.6	13.58	27.4	3.57	7.2	1.69	3.4	3.22	6.5	1.45	2.9	3.65	7.3
1-49 workers	49.91	100.0	36.36	72.8	13.56	27.2	3.58	7.2	1.71	3.4	3.12	6.2	1.49	3.0	3.66	7.3
100 workers or more	60.13	100.0	40.58	67.5	19.55	32.5	5.44	9.0	2.85	4.7	4.92	8.2	2.30	3.8	4.04	6.7
100-499 workers	55.42	100.0	37.97	68.5	17.45	31.5	4.92	8.9	2.18	3.9	4.53	8.2	1.96	3.5	3.87	7.0

Retail trade industry	26.41	100.0	20.27	76.7	6.14	23.3	1.34	5.1	0.58	2.2	1.52	5.7	0.51	1.9	2.19	8.3
1-99 workers	25.52	100.0	20.27	79.4	5.26	20.6	1.13	4.4	0.45	1.8	1.13	4.4	0.37	1.4	2.17	8.5
1-49 workers	25.08	100.0	20.01	79.8	5.07	20.2	1.08	4.3	0.45	1.8	1.06	4.2	0.33	1.3	2.16	8.6
50-99 workers	27.10	100.0	21.19	78.2	5.91	21.8	1.33	4.9	0.45	1.7	1.40	5.2	0.48	1.8	2.24	8.3
100 workers or more	27.74	100.0	20.26	73.1	7.47	26.9	1.65	6.0	0.76	2.7	2.09	7.5	0.74	2.7	2.23	8.0
100-499 workers	27.55	100.0	20.18	73.3	7.37	26.7	1.64	5.9	0.75	2.7	2.04	7.4	0.72	2.6	2.22	8.1

Transportation and warehousing industry	49.70	100.0	33.20	66.8	16.50	33.2	3.37	6.8	1.68	3.4	4.97	10.0	2.64	5.3	3.84	7.7
1-99 workers	46.79	100.0	34.41	73.6	12.37	26.4	3.10	6.6	1.21	2.6	2.80	6.0	1.35	2.9	3.92	8.4
1-49 workers	49.60	100.0	36.62	73.8	12.98	26.2	3.37	6.8	1.17	2.4	2.87	5.8	1.45	2.9	4.12	8.3
100 workers or more	51.20	100.0	32.57	63.6	18.63	36.4	3.51	6.9	1.92	3.7	6.09	11.9	3.30	6.4	3.81	7.4
100-499 workers	41.14	100.0	27.61	67.1	13.53	32.9	2.74	6.7	1.15	2.8	4.30	10.4	1.85	4.5	3.48	8.5

Information industry	82.18	100.0	52.95	64.4	29.23	35.6	8.51	10.4	4.36	5.3	7.62	9.3	3.54	4.3	5.21	6.3
1-99 workers	63.10	100.0	41.78	66.2	21.31	33.8	5.71	9.1	2.38	3.8	6.04	9.6	2.90	4.6	4.28	6.8
100 workers or more	98.70	100.0	62.61	63.4	36.09	36.6	10.92	11.1	6.08	6.2	8.99	9.1	4.08	4.1	6.01	6.1
100-499 workers	90.43	100.0	57.72	63.8	32.70	36.2	9.56	10.6	5.01	5.5	8.51	9.4	3.97	4.4	5.66	6.3
500 workers or more	105.65	100.0	66.72	63.1	38.94	36.9	12.07	11.4	6.98	6.6	9.40	8.9	4.18	4.0	6.31	6.0

Financial activities industry	64.76	100.0	42.44	65.5	22.32	34.5	5.95	9.2	3.81	5.9	6.12	9.4	2.41	3.7	4.04	6.2
1-99 workers	55.25	100.0	37.48	67.8	17.77	32.2	4.65	8.4	3.00	5.4	4.83	8.7	1.68	3.0	3.61	6.5
1-49 workers	53.62	100.0	36.53	68.1	17.10	31.9	4.47	8.3	2.85	5.3	4.68	8.7	1.56	2.9	3.54	6.6
100 workers or more	76.11	100.0	48.36	63.5	27.75	36.5	7.50	9.9	4.78	6.3	7.65	10.1	3.28	4.3	4.55	6.0
100-499 workers	71.40	100.0	47.00	65.8	24.40	34.2	6.93	9.7	3.75	5.3	6.83	9.6	2.52	3.5	4.36	6.1
500 workers or more	79.38	100.0	49.29	62.1	30.08	37.9	7.89	9.9	5.49	6.9	8.22	10.4	3.81	4.8	4.68	5.9

Professional and business services industry	59.47	100.0	41.29	69.4	18.18	30.6	5.24	8.8	2.83	4.8	4.14	7.0	1.93	3.3	4.03	6.8
1-99 workers	49.93	100.0	35.82	71.7	14.11	28.3	3.79	7.6	2.04	4.1	3.29	6.6	1.34	2.7	3.65	7.3
1-49 workers	48.94	100.0	35.16	71.9	13.77	28.1	3.68	7.5	1.87	3.8	3.29	6.7	1.35	2.8	3.58	7.3
50-99 workers	53.43	100.0	38.14	71.4	15.29	28.6	4.17	7.8	2.63	4.9	3.29	6.2	1.31	2.5	3.89	7.3
100 workers or more	68.74	100.0	46.60	67.8	22.14	32.2	6.65	9.7	3.60	5.2	4.97	7.2	2.51	3.7	4.39	6.4
100-499 workers	59.82	100.0	41.86	70.0	17.96	30.0	5.55	9.3	2.50	4.2	4.10	6.9	1.86	3.1	3.95	6.6
500 workers or more	78.01	100.0	51.53	66.1	26.48	33.9	7.80	10.0	4.74	6.1	5.88	7.5	3.19	4.1	4.86	6.2

Education and health services industry	49.42	100.0	35.02	70.9	14.39	29.1	4.14	8.4	1.60	3.2	3.68	7.4	1.58	3.2	3.40	6.9
1-99 workers	36.91	100.0	28.02	75.9	8.89	24.1	2.49	6.8	(4)0.78	(4)2.1	2.20	6.0	0.64	1.7	2.78	7.5
1-49 workers	35.34	100.0	27.02	76.4	8.32	23.6	2.30	6.5	(4)0.77	(4)2.2	2.00	5.6	0.52	1.5	2.74	7.8
50-99 workers	42.99	100.0	31.92	74.2	11.08	25.8	3.25	7.6	0.81	1.9	2.98	6.9	1.09	2.5	2.94	6.8
100 workers or more	59.60	100.0	40.72	68.3	18.88	31.7	5.48	9.2	2.27	3.8	4.88	8.2	2.35	3.9	3.90	6.5
100-499 workers	47.78	100.0	34.63	72.5	13.15	27.5	3.89	8.1	1.28	2.7	3.47	7.3	1.21	2.5	3.30	6.9
500 workers or more	67.51	100.0	44.80	66.4	22.71	33.6	6.54	9.7	2.93	4.3	5.83	8.6	3.11	4.6	4.30	6.4

Educational services industry	56.52	100.0	40.61	71.9	15.91	28.1	4.77	8.4	0.50	0.9	4.15	7.3	2.68	4.7	3.81	6.7
1-99 workers	43.18	100.0	32.95	76.3	10.23	23.7	2.89	6.7	0.39	0.9	2.27	5.3	1.35	3.1	3.33	7.7
100 workers or more	64.81	100.0	45.37	70.0	19.44	30.0	5.94	9.2	0.57	0.9	5.31	8.2	3.51	5.4	4.10	6.3
100-499 workers	53.83	100.0	39.11	72.6	14.72	27.4	4.36	8.1	0.21	0.4	4.17	7.8	2.39	4.4	3.59	6.7
500 workers or more	72.41	100.0	49.71	68.7	22.70	31.3	7.04	9.7	0.82	1.1	6.10	8.4	4.28	5.9	4.46	6.2

Health care and social assistance industry	48.43	100.0	34.25	70.7	14.18	29.3	4.05	8.4	1.75	3.6	3.61	7.5	1.43	3.0	3.34	6.9
1-99 workers	36.18	100.0	27.45	75.9	8.73	24.1	2.45	6.8	(4)0.82	(4)2.3	2.19	6.0	0.55	1.5	2.72	7.5
1-49 workers	34.81	100.0	26.50	76.1	8.31	23.9	2.29	6.6	(4)0.81	(4)2.3	2.04	5.9	0.49	1.4	2.69	7.7
50-99 workers	41.76	100.0	31.30	75.0	10.46	25.0	3.09	7.4	0.89	2.1	2.79	6.7	(4)0.83	2.0	2.86	6.8
100 workers or more	58.78	100.0	39.99	68.0	18.79	32.0	5.40	9.2	2.54	4.3	4.82	8.2	2.17	3.7	3.87	6.6
100-499 workers	46.81	100.0	33.91	72.4	12.90	27.6	3.81	8.1	1.45	3.1	3.36	7.2	1.02	2.2	3.26	7.0
500 workers or more	66.75	100.0	44.04	66.0	22.71	34.0	6.46	9.7	3.26	4.9	5.79	8.7	2.93	4.4	4.27	6.4

Leisure and hospitality industry	20.90	100.0	16.93	81.0	3.97	19.0	0.70	3.3	0.28	1.4	0.85	4.1	0.26	1.3	1.88	9.0
1-99 workers	18.80	100.0	15.79	84.0	3.01	16.0	0.44	2.3	0.21	1.1	0.49	2.6	0.11	0.6	1.77	9.4
1-49 workers	18.97	100.0	16.02	84.5	2.95	15.5	0.44	2.3	0.18	0.9	0.42	2.2	0.11	0.6	1.80	9.5
50-99 workers	18.39	100.0	15.22	82.7	3.18	17.3	0.43	2.3	0.29	1.6	0.64	3.5	0.11	0.6	1.70	9.2
100 workers or more	27.80	100.0	20.67	74.4	7.13	25.6	1.56	5.6	0.52	1.9	2.06	7.4	0.76	2.7	2.23	8.0
100-499 workers	25.30	100.0	19.34	76.4	5.96	23.6	1.17	4.6	0.47	1.9	1.71	6.7	0.52	2.1	2.09	8.3
500 workers or more	33.19	100.0	23.55	71.0	9.64	29.0	2.40	7.2	0.64	1.9	2.81	8.5	1.27	3.8	2.53	7.6
Footnotes (1) Includes costs for wages and salaries and benefits. (2) Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. (3) Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration. (4) The relative standard error for this estimate is equal to or greater than 30 percent.

Table of Contents

Last Modified Date: March 20, 2026