Table 8. Private industry, by establishment employment size
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, June 2017
1-99 workers 100 workers or more
Compensation
component 1-99 workers 1-49 workers 50-99 workers 100 workers or more 100-499 workers 500 workers or more
Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent
Total compensation............................. $28.34 100.0 $27.45 100.0 $30.93 100.0 $39.17 100.0 $32.82 100.0 $48.75 100.0
Wages and salaries........................... 20.52 72.4 20.15 73.4 21.58 69.8 26.32 67.2 22.72 69.2 31.76 65.1
Total benefits............................... 7.83 27.6 7.30 26.6 9.35 30.2 12.85 32.8 10.10 30.8 17.00 34.9
Paid leave................................. 1.66 5.8 1.55 5.6 1.98 6.4 3.08 7.9 2.34 7.1 4.20 8.6
Vacation................................. 0.85 3.0 0.78 2.9 1.02 3.3 1.60 4.1 1.22 3.7 2.17 4.5
Holiday.................................. 0.52 1.8 0.50 1.8 0.60 1.9 0.90 2.3 0.71 2.2 1.20 2.5
Sick..................................... 0.20 0.7 0.19 0.7 0.25 0.8 0.38 1.0 0.26 0.8 0.57 1.2
Personal................................. 0.09 0.3 0.08 0.3 0.11 0.3 0.19 0.5 0.15 0.5 0.26 0.5
Supplemental pay........................... 1.04 3.7 0.97 3.5 1.26 4.1 1.35 3.4 0.96 2.9 1.93 4.0
Overtime and premium(1).................. 0.20 0.7 0.18 0.7 0.24 0.8 0.35 0.9 0.33 1.0 0.39 0.8
Shift differentials...................... (2) (3) (2) (3) 0.04 0.1 0.12 0.3 0.06 0.2 0.19 0.4
Nonproduction bonuses.................... 0.83 2.9 0.78 2.8 0.99 3.2 0.88 2.2 0.57 1.7 1.35 2.8
Insurance.................................. 1.90 6.7 1.74 6.3 2.38 7.7 3.56 9.1 2.86 8.7 4.62 9.5
Life..................................... 0.03 0.1 0.03 0.1 0.04 0.1 0.06 0.1 0.05 0.1 0.07 0.1
Health................................... 1.81 6.4 1.65 6.0 2.26 7.3 3.34 8.5 2.69 8.2 4.33 8.9
Short-term disability.................... 0.03 0.1 0.03 0.1 0.05 0.1 0.09 0.2 0.07 0.2 0.12 0.3
Long-term disability..................... 0.03 0.1 0.03 0.1 0.04 0.1 0.07 0.2 0.05 0.1 0.10 0.2
Retirement and savings..................... 0.84 3.0 0.68 2.5 1.30 4.2 1.99 5.1 1.36 4.1 2.94 6.0
Defined benefit.......................... 0.34 1.2 0.25 0.9 0.59 1.9 0.96 2.4 0.61 1.9 1.48 3.0
Defined contribution..................... 0.50 1.8 0.43 1.6 0.71 2.3 1.03 2.6 0.75 2.3 1.46 3.0
Legally required benefits.................. 2.38 8.4 2.37 8.6 2.43 7.8 2.88 7.3 2.59 7.9 3.31 6.8
Social Security and Medicare............. 1.69 5.9 1.66 6.1 1.75 5.6 2.23 5.7 1.92 5.8 2.70 5.5
Social Security(4)..................... 1.35 4.7 1.33 4.9 1.38 4.5 1.79 4.6 1.54 4.7 2.15 4.4
Medicare............................... 0.34 1.2 0.33 1.2 0.36 1.2 0.44 1.1 0.38 1.1 0.54 1.1
Federal unemployment insurance........... 0.04 0.1 0.04 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1
State unemployment insurance............. 0.17 0.6 0.18 0.6 0.17 0.5 0.17 0.4 0.18 0.6 0.15 0.3
Workers' compensation.................... 0.48 1.7 0.49 1.8 0.48 1.5 0.45 1.1 0.45 1.4 0.44 0.9
1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
2 Cost per hour worked is $0.01 or less.
3 Less than .05 percent.
4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
Note: The sum of individual items may not equal totals due to rounding.