Technical Contact: USDL: 04-1805 (202) 691-6199 NCSinfo@bls.gov Media Contact: FOR RELEASE: 10:00 A.M. EDT (202) 691-5902 WEDNESDAY, SEPTEMBER 15, 2004 Internet address: http://www.bls.gov/ncs/ect/home.htm EMPLOYER COSTS FOR EMPLOYEE COMPENSATION-JUNE 2004 Employer costs for employee compensation averaged $24.96 per hour worked in June 2004, the U.S. Department of Labor's Bureau of Labor Statistics reported today. Wages and salaries, which averaged $17.70, accounted for 70.9 percent of these costs, while benefits, which averaged $7.26, accounted for the remaining 29.1 percent. (See table 1.) Employer Costs for Employee Compensation, based on the National Compensation Survey, measures employer costs for wages, salaries, and employee benefits for nonfarm private and State and local government workers. Costs for legally required benefits, including Social Security, Medicare, unemployment insurance, and workers' compensation, averaged $2.03 per hour (8.1 percent of total compensation), representing the largest non- wage employer cost. Employer costs for life, health, and disability insurance benefits averaged $1.93 (7.7 percent); paid leave benefits (vacations, holidays, sick leave, and other leave) averaged $1.66 (6.6 percent); and retirement and savings benefits averaged $1.01 (4.1 percent) per hour worked. Private industry In June 2004, private industry employer compensation costs averaged $23.41 per hour worked. Wages and salaries averaged $16.71 per hour (71.4 percent), while benefits averaged $6.69 (28.6 percent). Employer costs for paid leave averaged $1.49 per hour worked (6.4 percent), supplemental pay averaged 64 cents (2.7 percent), insurance benefits averaged $1.66 (7.1 percent), retirement and savings averaged 82 cents (3.5 percent), and legally required benefits $2.04 (8.7 percent) per hour worked. (See table 5.) NOTE: The Employer Costs for Employee Compensation program converted to the 2002 North American Industry Classification System (NAICS) and the 2000 Standard Occupational Classification System (SOC) with the release of March 2004 estimates. Several publications have been prepared to provide information on the transition to NAICS and SOC. See page 24 for details. Retirement and savings benefit costs in private industry In June 2004, average costs in private industry for retirement and savings benefits were 82 cents per hour worked, or 3.5 percent of total compensation. The average cost per hour worked for defined benefit plans, retirement plans that specify a benefit typically based on age, years of service, and earnings, was 40 cents (1.7 percent of total compensation). The average cost of defined contribution plans, retirement plans usually based on employer contributions to individual employee accounts, was 42 cents per hour worked (1.8 percent of total compensation). Among occupational groups, retirement and savings costs ranged from 18 cents per hour worked for service occupations to $1.53 for management, professional, and related occupations. Sales and office occupations averaged 52 cents; production, transportation, and material moving occupations, 88 cents; and natural resources, construction, and maintenance occupations, $1.27 per hour. The proportion of total compensation represented by retirement and savings ranged from 1.5 percent for service workers to 4.8 percent for natural resources, construction, and maintenance workers. (See table 5.) Retirement and savings costs were higher, both in amount and as a proportion of total compensation for union workers ($2.27 and 7.1 percent of total compensation) than for nonunion workers (65 cents and 2.9 percent of total compensation). Defined benefit plan costs were significantly higher for union workers ($1.77 and 5.5 percent of compensation) than for nonunion workers (24 cents and 1.1 percent of compensation). (See table 5.) Retirement and savings costs were higher in goods-producing industries ($1.38 and 5.0 percent of total compensation) than in service-providing industries (68 cents and 3.1 percent of total compensation) per hour. Within goods-producing industries, construction averaged $1.31 per hour and manufacturing, $1.41. Costs in service-providing industries varied widely, ranging from 10 cents in leisure and hospitality to $1.40 in financial activities. (See table 6.) Among the four regions, retirement and savings costs ranged from 66 cents per hour in the South to 97 cents in the Northeast. Retirement and savings costs were 92 cents in the Midwest and 84 cents in the West. Within the nine census divisions, retirement and savings costs ranged from 61 cents in the East South Central division to $1.02 in the Middle Atlantic division. (See table 7.) Retirement and savings costs increased, both in average dollar amount per hour worked and as a proportion of total compensation, with establishment size. Establishments with fewer than 50 workers averaged 44 cents (2.2 percent), significantly less than establishments with 500 workers or more, $1.82 (5.5 percent). (See table 8.) 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 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 status 22 Table 14. Private industry health care and social assistance workers, by industry and occupational group 23 Explanatory notes 24 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, June 2004 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............................. $24.96 100.0 $40.87 100.0 $19.13 100.0 $14.07 100.0 $26.79 100.0 $20.60 100.0 $27.40 100.0 $24.45 100.0 Wages and salaries........................... 17.70 70.9 29.45 72.0 13.80 72.1 10.15 72.2 18.23 68.1 13.68 66.4 18.19 66.4 17.60 72.0 Total benefits............................... 7.26 29.1 11.43 28.0 5.33 27.9 3.91 27.8 8.56 31.9 6.92 33.6 9.21 33.6 6.85 28.0 Paid leave................................. 1.66 6.6 3.10 7.6 1.22 6.4 .78 5.6 1.42 5.3 1.21 5.9 1.68 6.1 1.65 6.8 Vacation................................. .76 3.1 1.39 3.4 .55 2.9 .36 2.6 .73 2.7 .59 2.9 .87 3.2 .74 3.0 Holiday.................................. .56 2.3 1.04 2.5 .43 2.2 .25 1.8 .47 1.7 .44 2.1 .61 2.2 .55 2.3 Sick..................................... .25 1.0 .50 1.2 .18 .9 .13 .9 .16 .6 .13 .7 .13 .5 .27 1.1 Other.................................... .08 .3 .17 .4 .05 .3 .04 .3 .07 .3 .05 .2 .07 .3 .08 .3 Supplemental pay........................... .59 2.4 .89 2.2 .37 1.9 .24 1.7 .83 3.1 .74 3.6 1.11 4.1 .48 2.0 Overtime and premium(4).................. .22 .9 .11 .3 .11 .6 .13 .9 .60 2.2 .48 2.3 .56 2.0 .15 .6 Shift differentials...................... .06 .2 .08 .2 .02 .1 .05 .3 .04 .2 .09 .4 .08 .3 .05 .2 Nonproduction bonuses.................... .31 1.2 .70 1.7 .24 1.3 .06 .4 .19 .7 .17 .8 .48 1.7 .28 1.1 Insurance.................................. 1.93 7.7 2.84 6.9 1.59 8.3 1.06 7.6 2.10 7.8 1.94 9.4 2.30 8.4 1.85 7.6 Life..................................... .04 .2 .08 .2 .03 .2 .02 .1 .04 .2 .04 .2 .06 .2 .04 .2 Health................................... 1.81 7.3 2.63 6.4 1.50 7.9 1.01 7.2 1.99 7.4 1.83 8.9 2.15 7.8 1.74 7.1 Short-term disability.................... .04 .2 .06 .2 .03 .2 .02 .2 .05 .2 .06 .3 .07 .3 .04 .2 Long-term disability..................... .03 .1 .07 .2 .03 .1 (5) (6) .02 .1 .02 .1 .03 .1 .03 .1 Retirement and savings..................... 1.01 4.1 1.79 4.4 .58 3.0 .48 3.4 1.31 4.9 .91 4.4 1.39 5.1 .93 3.8 Defined benefit.......................... .62 2.5 1.02 2.5 .27 1.4 .37 2.6 .91 3.4 .64 3.1 .90 3.3 .56 2.3 Defined contribution..................... .40 1.6 .77 1.9 .31 1.6 .11 .8 .40 1.5 .27 1.3 .49 1.8 .38 1.5 Legally required benefits.................. 2.03 8.1 2.73 6.7 1.54 8.1 1.33 9.5 2.87 10.7 2.07 10.1 2.64 9.6 1.91 7.8 Social Security and Medicare............. 1.42 5.7 2.24 5.5 1.14 6.0 .84 6.0 1.52 5.7 1.16 5.6 1.55 5.7 1.39 5.7 Social Security(7)..................... 1.13 4.5 1.76 4.3 .92 4.8 .67 4.8 1.23 4.6 .94 4.6 1.25 4.6 1.11 4.5 Medicare............................... .29 1.2 .48 1.2 .22 1.2 .17 1.2 .29 1.1 .22 1.1 .30 1.1 .28 1.2 Federal unemployment insurance........... .03 .1 .02 .1 .03 .2 .03 .2 .03 .1 .03 .1 .03 .1 .03 .1 State unemployment insurance............. .13 .5 .12 .3 .13 .7 .11 .8 .16 .6 .15 .7 .18 .7 .12 .5 Workers' compensation.................... .46 1.8 .35 .8 .24 1.3 .35 2.5 1.16 4.3 .73 3.5 .88 3.2 .37 1.5 Other benefits(8).......................... .04 .2 .07 .2 .03 .1 (5) (6) .03 .1 .05 .2 .08 .3 .03 .1 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; 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. 8 Includes severance pay and supplemental unemployment benefits. Note: The sum of individual items may not equal totals due to rounding. 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, June 2004 Benefit costs Total Wages Series compen- and Supple- Retire- Legally Other sation salaries Total Paid mental Insurance ment required benefits leave pay and benefits (1) savings Cost per hour worked Civilian workers(2)............................ $24.96 $17.70 $7.26 $1.66 $0.59 $1.93 $1.01 $2.03 $0.04 Occupational group Management, professional, and related.... 40.87 29.45 11.43 3.10 .89 2.84 1.79 2.73 .07 Management, business, and financial.... 45.29 32.12 13.18 3.77 1.49 2.90 1.95 2.96 .11 Professional and related............... 38.82 28.20 10.61 2.78 .61 2.81 1.72 2.63 .06 Teachers(3).......................... 43.70 32.89 10.81 2.21 .10 3.43 2.47 2.55 .05 Primary, secondary, and special education school teachers......... 42.09 31.33 10.75 2.20 .11 3.72 2.36 2.30 .07 Registered nurses.................... 37.94 27.04 10.91 3.11 1.25 2.32 1.29 2.92 .02 Sales and office......................... 19.13 13.80 5.33 1.22 .37 1.59 .58 1.54 .03 Sales and related...................... 17.77 13.61 4.16 .86 .37 .99 .38 1.56 (4) Office and administrative support...... 19.92 13.91 6.01 1.43 .37 1.95 .70 1.53 .03 Service.................................. 14.07 10.15 3.91 .78 .24 1.06 .48 1.33 (4) Natural resources, construction, and maintenance............................. 26.79 18.23 8.56 1.42 .83 2.10 1.31 2.87 .03 Construction and extraction............ 26.94 18.32 8.63 1.05 .79 2.03 1.52 3.20 .02 Installation, maintenance, and repair................................ 26.92 18.33 8.60 1.89 .88 2.22 1.08 2.49 .05 Production, transportation, and material moving.................................. 20.60 13.68 6.92 1.21 .74 1.94 .91 2.07 .05 Production............................. 21.28 13.87 7.41 1.35 .93 2.02 .98 2.06 .08 Transportation and material moving..... 19.88 13.47 6.40 1.06 .53 1.86 .83 2.09 .02 Industry group Education and health services............ 29.30 21.22 8.09 2.02 .33 2.46 1.24 2.01 .02 Educational services................... 35.70 26.01 9.69 2.21 .12 3.26 1.95 2.11 .04 Elementary and secondary schools..... 35.09 25.57 9.51 1.98 .11 3.51 1.88 1.98 .06 Junior colleges, colleges, and universities....................... 38.99 28.19 10.81 2.92 .15 2.99 2.33 2.41 (4) Health care and social assistance...... 24.34 17.50 6.84 1.86 .49 1.85 .69 1.93 (4) Hospitals............................ 29.39 20.28 9.11 2.52 .81 2.51 1.05 2.19 .02 Percent of total compensation Civilian workers(2)............................ 100.0 70.9 29.1 6.6 2.4 7.7 4.1 8.1 0.2 Occupational group Management, professional, and related.... 100.0 72.0 28.0 7.6 2.2 6.9 4.4 6.7 .2 Management, business, and financial.... 100.0 70.9 29.1 8.3 3.3 6.4 4.3 6.5 .2 Professional and related............... 100.0 72.7 27.3 7.2 1.6 7.2 4.4 6.8 .2 Teachers(3).......................... 100.0 75.3 24.7 5.1 .2 7.8 5.6 5.8 .1 Primary, secondary, and special education school teachers......... 100.0 74.4 25.6 5.2 .2 8.8 5.6 5.5 .2 Registered nurses.................... 100.0 71.3 28.7 8.2 3.3 6.1 3.4 7.7 .1 Sales and office......................... 100.0 72.1 27.9 6.4 1.9 8.3 3.0 8.1 .1 Sales and related...................... 100.0 76.6 23.4 4.8 2.1 5.6 2.1 8.8 (5) Office and administrative support...... 100.0 69.8 30.2 7.2 1.9 9.8 3.5 7.7 .2 Service.................................. 100.0 72.2 27.8 5.6 1.7 7.6 3.4 9.5 (5) Natural resources, construction, and maintenance............................. 100.0 68.1 31.9 5.3 3.1 7.8 4.9 10.7 .1 Construction and extraction............ 100.0 68.0 32.0 3.9 2.9 7.5 5.7 11.9 .1 Installation, maintenance, and repair................................ 100.0 68.1 31.9 7.0 3.3 8.2 4.0 9.2 .2 Production, transportation, and material moving.................................. 100.0 66.4 33.6 5.9 3.6 9.4 4.4 10.1 .2 Production............................. 100.0 65.2 34.8 6.3 4.4 9.5 4.6 9.7 .4 Transportation and material moving..... 100.0 67.8 32.2 5.4 2.7 9.4 4.2 10.5 .1 Industry group Education and health services............ 100.0 72.4 27.6 6.9 1.1 8.4 4.2 6.9 .1 Educational services................... 100.0 72.8 27.2 6.2 .3 9.1 5.4 5.9 .1 Elementary and secondary schools..... 100.0 72.9 27.1 5.6 .3 10.0 5.3 5.6 .2 Junior colleges, colleges, and universities....................... 100.0 72.3 27.7 7.5 .4 7.7 6.0 6.2 (5) Health care and social assistance...... 100.0 71.9 28.1 7.7 2.0 7.6 2.8 7.9 (5) Hospitals............................ 100.0 69.0 31.0 8.6 2.8 8.5 3.6 7.4 .1 1 Includes severance pay and supplemental unemployment benefits. 2 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government. 3 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors. 4 Cost per hour worked is $0.01 or less. 5 Less than .05 percent. Note: The sum of individual items may not equal totals due to rounding. 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, June 2004 Occupational group(1) Industry group Compensation Management, Sales component All professional, and Service Service-providing workers and office (2) related Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation............................. $34.13 100.0 $41.53 100.0 $23.57 100.0 $26.31 100.0 $34.28 100.0 Wages and salaries........................... 23.52 68.9 29.89 72.0 15.06 63.9 16.61 63.1 23.66 69.0 Total benefits............................... 10.61 31.1 11.63 28.0 8.51 36.1 9.70 36.9 10.62 31.0 Paid leave................................. 2.61 7.7 2.79 6.7 2.25 9.5 2.42 9.2 2.62 7.6 Vacation................................. .91 2.7 .82 2.0 .91 3.9 1.04 3.9 .91 2.7 Holiday.................................. .86 2.5 .94 2.3 .74 3.2 .78 3.0 .87 2.5 Sick..................................... .63 1.9 .79 1.9 .46 2.0 .43 1.6 .64 1.9 Other.................................... .20 .6 .24 .6 .13 .6 .17 .6 .20 .6 Supplemental pay........................... .31 .9 .18 .4 .16 .7 .61 2.3 .31 .9 Overtime and premium(3).................. .14 .4 .04 .1 .07 .3 .32 1.2 .14 .4 Shift differentials...................... .07 .2 .05 .1 .02 .1 .14 .5 .07 .2 Nonproduction bonuses.................... .10 .3 .10 .2 .07 .3 .14 .5 .10 .3 Insurance.................................. 3.51 10.3 3.85 9.3 3.23 13.7 2.88 11.0 3.51 10.2 Life..................................... .06 .2 .07 .2 .05 .2 .04 .2 .06 .2 Health................................... 3.38 9.9 3.71 8.9 3.14 13.3 2.74 10.4 3.38 9.9 Short-term disability.................... .03 .1 .02 (4) .02 .1 .08 .3 .03 .1 Long-term disability..................... .04 .1 .05 .1 .03 .1 .03 .1 .04 .1 Retirement and savings..................... 2.12 6.2 2.45 5.9 1.34 5.7 2.11 8.0 2.13 6.2 Defined benefit.......................... 1.88 5.5 2.15 5.2 1.19 5.0 1.97 7.5 1.89 5.5 Defined contribution..................... .24 .7 .31 .7 .15 .6 .14 .5 .24 .7 Legally required benefits.................. 2.00 5.9 2.29 5.5 1.50 6.4 1.64 6.2 2.01 5.9 Social Security and Medicare............. 1.55 4.5 1.92 4.6 1.15 4.9 1.02 3.9 1.55 4.5 Social Security(5)..................... 1.19 3.5 1.47 3.5 .91 3.8 .77 2.9 1.20 3.5 Medicare............................... .36 1.0 .45 1.1 .24 1.0 .25 1.0 .36 1.0 Federal unemployment insurance........... (6) (4) (6) (4) (6) (4) (6) (4) (6) (4) State unemployment insurance............. .06 .2 .05 .1 .05 .2 .07 .3 .06 .2 Workers' compensation.................... .40 1.2 .32 .8 .30 1.3 .54 2.1 .40 1.2 Other benefits(7).......................... .05 .2 .06 .1 .04 .1 .06 .2 .05 .2 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 Less than .05 percent. 5 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program. 6 Cost per hour worked is $0.01 or less. 7 Includes severance pay and supplemental unemployment benefits. Note: The sum of individual items may not equal totals due to rounding. 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, June 2004 Benefit costs Total Wages Series compen- and Supple- Retire- Legally Other sation salaries Total Paid mental Insurance ment required benefits leave pay and benefits (1) savings Cost per hour worked State and local government workers............. $34.13 $23.52 $10.61 $2.61 $0.31 $3.51 $2.12 $2.00 $0.05 Occupational group Management, professional, and related.... 41.53 29.89 11.63 2.79 .18 3.85 2.45 2.29 .06 Professional and related............... 41.27 30.06 11.21 2.49 .19 3.79 2.40 2.28 .06 Teachers(2).......................... 46.30 34.63 11.67 2.34 .10 3.89 2.83 2.45 .07 Primary, secondary, and special education school teachers......... 44.99 33.43 11.56 2.31 .10 4.09 2.66 2.32 .08 Sales and office......................... 23.57 15.06 8.51 2.25 .16 3.23 1.34 1.50 .04 Office and administrative support...... 23.56 15.05 8.51 2.25 .16 3.23 1.34 1.49 .04 Service.................................. 26.31 16.61 9.70 2.42 .61 2.88 2.11 1.64 .06 Industry group Education and health services............ 35.97 25.86 10.11 2.36 .20 3.48 2.02 2.01 .05 Educational services................... 36.65 26.56 10.09 2.24 .12 3.56 2.12 2.01 .05 Elementary and secondary schools..... 35.84 26.05 9.80 2.01 .11 3.69 1.99 1.93 .06 Junior colleges, colleges, and universities....................... 39.69 28.53 11.16 3.00 .17 3.18 2.56 2.26 (3) Health care and social assistance...... 31.80 21.58 10.22 3.09 .68 2.98 1.39 2.04 .04 Hospitals............................ 29.17 19.38 9.79 2.94 .70 2.73 1.36 2.02 .05 Public administration.................... 31.64 20.30 11.34 3.00 .45 3.54 2.37 1.91 .06 Percent of total compensation State and local government workers............. 100.0 68.9 31.1 7.7 0.9 10.3 6.2 5.9 0.2 Occupational group Management, professional, and related.... 100.0 72.0 28.0 6.7 .4 9.3 5.9 5.5 .1 Professional and related............... 100.0 72.8 27.2 6.0 .5 9.2 5.8 5.5 .2 Teachers(2).......................... 100.0 74.8 25.2 5.1 .2 8.4 6.1 5.3 .1 Primary, secondary, and special education school teachers......... 100.0 74.3 25.7 5.1 .2 9.1 5.9 5.2 .2 Sales and office......................... 100.0 63.9 36.1 9.5 .7 13.7 5.7 6.4 .1 Office and administrative support...... 100.0 63.9 36.1 9.5 .7 13.7 5.7 6.3 .2 Service.................................. 100.0 63.1 36.9 9.2 2.3 11.0 8.0 6.2 .2 Industry group Education and health services............ 100.0 71.9 28.1 6.6 .6 9.7 5.6 5.6 .1 Educational services................... 100.0 72.5 27.5 6.1 .3 9.7 5.8 5.5 .1 Elementary and secondary schools..... 100.0 72.7 27.3 5.6 .3 10.3 5.6 5.4 .2 Junior colleges, colleges, and universities....................... 100.0 71.9 28.1 7.5 .4 8.0 6.5 5.7 (4) Health care and social assistance...... 100.0 67.9 32.1 9.7 2.1 9.4 4.4 6.4 .1 Hospitals............................ 100.0 66.4 33.6 10.1 2.4 9.4 4.7 6.9 .2 Public administration.................... 100.0 64.2 35.8 9.5 1.4 11.2 7.5 6.0 .2 1 Includes severance pay and supplemental unemployment benefits. 2 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors. 3 Cost per hour worked is $0.01 or less. 4 Less than .05 percent. Note: The sum of individual items may not equal totals due to rounding. 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 status, June 2004 Bargaining status Occupational group 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............................. $23.41 100.0 $40.62 100.0 $18.76 100.0 $11.77 100.0 $26.60 100.0 $20.26 100.0 $32.04 100.0 $22.38 100.0 Wages and salaries........................... 16.71 71.4 29.27 72.1 13.70 73.0 8.95 76.0 18.21 68.5 13.50 66.6 20.25 63.2 16.29 72.8 Total benefits............................... 6.69 28.6 11.35 27.9 5.07 27.0 2.83 24.0 8.38 31.5 6.76 33.4 11.79 36.8 6.09 27.2 Paid leave................................. 1.49 6.4 3.21 7.9 1.13 6.0 .48 4.1 1.29 4.8 1.15 5.7 2.16 6.7 1.42 6.3 Vacation................................. .74 3.2 1.62 4.0 .52 2.8 .23 2.0 .68 2.6 .57 2.8 1.10 3.4 .70 3.1 Holiday.................................. .51 2.2 1.08 2.7 .40 2.1 .15 1.3 .43 1.6 .42 2.1 .69 2.2 .49 2.2 Sick..................................... .18 .8 .38 .9 .16 .8 .08 .6 .12 .5 .12 .6 .27 .8 .17 .8 Other.................................... .06 .3 .14 .3 .05 .3 .02 .1 .06 .2 .04 .2 .10 .3 .06 .3 Supplemental pay........................... .64 2.7 1.17 2.9 .39 2.1 .17 1.5 .86 3.2 .75 3.7 1.04 3.3 .59 2.6 Overtime and premium(1).................. .24 1.0 .14 .3 .11 .6 .10 .8 .62 2.3 .48 2.4 .65 2.0 .19 .8 Shift differentials...................... .06 .2 .10 .2 .02 .1 .03 .3 .04 .2 .09 .4 .17 .5 .04 .2 Nonproduction bonuses.................... .35 1.5 .93 2.3 .26 1.4 .04 .4 .20 .7 .18 .9 .22 .7 .36 1.6 Insurance.................................. 1.66 7.1 2.44 6.0 1.46 7.8 .72 6.1 2.00 7.5 1.85 9.1 3.36 10.5 1.46 6.5 Life..................................... .04 .2 .08 .2 .03 .2 (2) (3) .04 .2 .04 .2 .06 .2 .04 .2 Health................................... 1.54 6.6 2.21 5.4 1.37 7.3 .69 5.9 1.89 7.1 1.73 8.5 3.16 9.9 1.35 6.0 Short-term disability.................... .05 .2 .08 .2 .03 .2 (2) (3) .05 .2 .06 .3 .09 .3 .04 .2 Long-term disability..................... .03 .1 .07 .2 .03 .1 (2) (3) .02 .1 .02 .1 .04 .1 .03 .1 Retirement and savings..................... .82 3.5 1.53 3.8 .52 2.8 .18 1.5 1.27 4.8 .88 4.3 2.27 7.1 .65 2.9 Defined benefit.......................... .40 1.7 .58 1.4 .20 1.0 .07 .6 .84 3.2 .61 3.0 1.77 5.5 .24 1.1 Defined contribution..................... .42 1.8 .95 2.3 .32 1.7 .11 .9 .43 1.6 .27 1.3 .50 1.6 .41 1.8 Legally required benefits.................. 2.04 8.7 2.90 7.2 1.55 8.2 1.28 10.8 2.94 11.0 2.08 10.3 2.85 8.9 1.94 8.7 Social Security and Medicare............. 1.40 6.0 2.37 5.8 1.14 6.1 .81 6.9 1.54 5.8 1.15 5.7 1.74 5.4 1.36 6.1 Social Security(4)..................... 1.12 4.8 1.88 4.6 .92 4.9 .65 5.6 1.24 4.7 .93 4.6 1.41 4.4 1.09 4.9 Medicare............................... .28 1.2 .49 1.2 .22 1.2 .15 1.3 .29 1.1 .22 1.1 .34 1.0 .27 1.2 Federal unemployment insurance........... .03 .1 .03 .1 .03 .2 .04 .3 .03 .1 .03 .2 .03 .1 .03 .1 State unemployment insurance............. .14 .6 .15 .4 .13 .7 .12 1.0 .17 .6 .16 .8 .19 .6 .14 .6 Workers' compensation.................... .47 2.0 .36 .9 .23 1.3 .31 2.7 1.20 4.5 .74 3.6 .88 2.7 .42 1.9 Other benefits(5).......................... .04 .2 .08 .2 .02 .1 (2) (3) .03 .1 .05 .3 .10 .3 .03 .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. 5 Includes severance pay and supplemental unemployment benefits. Note: The sum of individual items may not equal totals due to rounding. 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, June 2004 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(2) 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............................. $27.42 100.0 $27.28 100.0 $27.29 100.0 $22.40 100.0 $19.81 100.0 $34.13 100.0 $32.15 100.0 $26.94 100.0 $24.78 100.0 $10.50 100.0 $20.21 100.0 Wages and salaries........................... 18.22 66.5 18.92 69.3 17.77 65.1 16.33 72.9 14.25 71.9 23.93 70.1 22.52 70.0 20.02 74.3 18.07 72.9 8.31 79.2 14.86 73.5 Total benefits............................... 9.20 33.5 8.37 30.7 9.51 34.9 6.07 27.1 5.56 28.1 10.20 29.9 9.63 30.0 6.92 25.7 6.71 27.1 2.18 20.8 5.35 26.5 Paid leave................................. 1.67 6.1 .93 3.4 2.00 7.3 1.45 6.5 1.13 5.7 2.86 8.4 2.28 7.1 1.85 6.9 1.79 7.2 .32 3.1 1.31 6.5 Vacation................................. .86 3.1 .53 1.9 1.00 3.7 .71 3.2 .55 2.8 1.39 4.1 1.12 3.5 .88 3.3 .89 3.6 .17 1.7 .62 3.1 Holiday.................................. .60 2.2 .32 1.2 .74 2.7 .49 2.2 .38 1.9 .93 2.7 .78 2.4 .66 2.5 .58 2.3 .10 .9 .46 2.3 Sick..................................... .13 .5 .06 .2 .16 .6 .19 .9 .16 .8 .32 .9 .29 .9 .24 .9 .25 1.0 .04 .4 .18 .9 Other.................................... .07 .3 .02 .1 .10 .4 .06 .3 .04 .2 .22 .6 .10 .3 .07 .3 .08 .3 (3) (4) .04 .2 Supplemental pay........................... 1.12 4.1 1.12 4.1 1.12 4.1 .52 2.3 .44 2.2 .96 2.8 1.30 4.0 .63 2.3 .42 1.7 .13 1.2 .32 1.6 Overtime and premium(5).................. .56 2.0 .51 1.9 .58 2.1 .15 .7 .20 1.0 .30 .9 .09 .3 .16 .6 .15 .6 .08 .7 .10 .5 Shift differentials...................... .08 .3 (3) (4) .11 .4 .05 .2 .03 .1 .05 .1 (3) (4) .03 .1 .16 .6 (3) (4) .03 .1 Nonproduction bonuses.................... .49 1.8 .60 2.2 .43 1.6 .31 1.4 .21 1.1 .61 1.8 1.20 3.7 .43 1.6 .11 .4 .04 .4 .19 .9 Insurance.................................. 2.29 8.3 1.78 6.5 2.49 9.1 1.50 6.7 1.49 7.5 2.61 7.7 2.36 7.3 1.51 5.6 1.78 7.2 .43 4.1 1.34 6.6 Life..................................... .06 .2 .03 .1 .06 .2 .04 .2 .03 .2 .05 .2 .07 .2 .05 .2 .04 .2 (3) (4) .03 .2 Health................................... 2.13 7.8 1.71 6.3 2.30 8.4 1.40 6.2 1.40 7.0 2.37 6.9 2.18 6.8 1.38 5.1 1.66 6.7 .41 3.9 1.25 6.2 Short-term disability.................... .07 .3 .03 .1 .08 .3 .04 .2 .04 .2 .11 .3 .06 .2 .05 .2 .04 .1 (3) (4) .02 .1 Long-term disability..................... .03 .1 (3) (4) .04 .1 .03 .1 .02 .1 .08 .2 .06 .2 .04 .1 .04 .2 (3) (4) .03 .1 Retirement and savings..................... 1.38 5.0 1.31 4.8 1.41 5.2 .68 3.1 .66 3.3 1.22 3.6 1.40 4.4 .73 2.7 .71 2.9 .10 1.0 .57 2.8 Defined benefit.......................... .89 3.2 .83 3.0 .91 3.3 .28 1.2 .35 1.8 .63 1.8 .58 1.8 .27 1.0 .19 .8 .03 .3 .18 .9 Defined contribution..................... .50 1.8 .48 1.8 .50 1.8 .40 1.8 .31 1.6 .60 1.7 .82 2.6 .46 1.7 .52 2.1 .07 .7 .38 1.9 Legally required benefits.................. 2.66 9.7 3.22 11.8 2.37 8.7 1.89 8.4 1.82 9.2 2.44 7.2 2.18 6.8 2.17 8.0 2.01 8.1 1.20 11.4 1.82 9.0 Social Security and Medicare............. 1.56 5.7 1.58 5.8 1.54 5.7 1.36 6.1 1.17 5.9 1.98 5.8 1.77 5.5 1.63 6.1 1.51 6.1 .79 7.5 1.23 6.1 Social Security(6)..................... 1.26 4.6 1.27 4.7 1.24 4.6 1.09 4.8 .95 4.8 1.58 4.6 1.39 4.3 1.30 4.8 1.22 4.9 .64 6.1 .99 4.9 Medicare............................... .30 1.1 .31 1.1 .30 1.1 .27 1.2 .23 1.2 .40 1.2 .38 1.2 .33 1.2 .30 1.2 .15 1.4 .24 1.2 Federal unemployment insurance........... .03 .1 .03 .1 .03 .1 .03 .2 .04 .2 .03 .1 .03 .1 .03 .1 .03 .1 .04 .4 .03 .2 State unemployment insurance............. .18 .7 .21 .8 .17 .6 .13 .6 .13 .6 .14 .4 .17 .5 .16 .6 .13 .5 .11 1.0 .12 .6 Workers' compensation.................... .88 3.2 1.40 5.1 .63 2.3 .36 1.6 .48 2.4 .29 .9 .21 .7 .34 1.3 .34 1.4 .26 2.5 .43 2.1 Other benefits(7).......................... .08 .3 (3) (4) .12 .5 .03 .1 .02 .1 .10 .3 .11 .3 .03 .1 (3) (4) (3) (4) (3) (4) 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. 3 Cost per hour worked is $0.01 or less. 4 Less than .05 percent. 5 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays). 6 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program. 7 Includes severance pay and supplemental unemployment benefits. Note: The sum of individual items may not equal totals due to rounding. 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, June 2004 Census region and division(1) Area Northeast Northeast divisions South South divisions Midwest Midwest divisions West West divisions Metropolitan Nonmetropolitan area area Compensation component New England Middle Atlantic South Atlantic East South West South East North West North Mountain Pacific Central Central Central Central 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............................. $26.17 100.0 $25.07 100.0 $26.62 100.0 $20.80 100.0 $21.25 100.0 $19.47 100.0 $20.68 100.0 $23.44 100.0 $24.14 100.0 $21.89 100.0 $25.09 100.0 $20.89 100.0 $26.71 100.0 $23.99 100.0 $18.41 100.0 Wages and salaries........................... 18.52 70.8 18.01 71.9 18.72 70.3 15.06 72.4 15.46 72.8 13.84 71.1 14.96 72.3 16.52 70.5 16.79 69.5 15.95 72.9 17.97 71.7 15.13 72.4 19.08 71.4 17.16 71.5 12.90 70.1 Total benefits............................... 7.65 29.2 7.06 28.1 7.90 29.7 5.74 27.6 5.78 27.2 5.63 28.9 5.72 27.7 6.91 29.5 7.36 30.5 5.93 27.1 7.11 28.3 5.76 27.6 7.64 28.6 6.83 28.5 5.51 29.9 Paid leave................................. 1.83 7.0 1.69 6.7 1.89 7.1 1.29 6.2 1.33 6.3 1.15 5.9 1.27 6.2 1.45 6.2 1.52 6.3 1.27 5.8 1.58 6.3 1.21 5.8 1.73 6.5 1.54 6.4 1.08 5.8 Vacation................................. .89 3.4 .81 3.2 .92 3.4 .64 3.1 .66 3.1 .58 3.0 .62 3.0 .71 3.0 .75 3.1 .64 2.9 .80 3.2 .62 3.0 .87 3.2 .76 3.2 .55 3.0 Holiday.................................. .63 2.4 .60 2.4 .64 2.4 .44 2.1 .46 2.1 .39 2.0 .45 2.2 .50 2.1 .53 2.2 .42 1.9 .53 2.1 .40 1.9 .59 2.2 .53 2.2 .37 2.0 Sick..................................... .23 .9 .20 .8 .25 .9 .15 .7 .16 .8 .13 .7 .16 .8 .16 .7 .16 .7 .15 .7 .20 .8 .15 .7 .22 .8 .19 .8 .11 .6 Other.................................... .08 .3 .07 .3 .08 .3 .05 .3 .05 .3 .05 .3 .05 .2 .07 .3 .08 .3 .06 .3 .05 .2 .04 .2 .05 .2 .06 .3 .05 .2 Supplemental pay........................... .76 2.9 .72 2.9 .77 2.9 .52 2.5 .51 2.4 .57 2.9 .51 2.4 .72 3.1 .80 3.3 .54 2.5 .63 2.5 .58 2.8 .64 2.4 .65 2.7 .55 3.0 Overtime and premium(2).................. .22 .8 .22 .9 .22 .8 .22 1.0 .21 1.0 .23 1.2 .22 1.1 .28 1.2 .30 1.2 .23 1.1 .23 .9 .22 1.1 .23 .9 .23 1.0 .28 1.5 Shift differentials...................... .06 .2 .06 .2 .06 .2 .05 .2 .05 .2 .06 .3 .04 .2 .07 .3 .08 .3 .05 .2 .05 .2 .05 .2 .05 .2 .05 .2 .06 .3 Nonproduction bonuses.................... .48 1.8 .44 1.8 .49 1.9 .25 1.2 .25 1.2 .28 1.4 .24 1.2 .37 1.6 .43 1.8 .26 1.2 .35 1.4 .31 1.5 .37 1.4 .36 1.5 .20 1.1 Insurance.................................. 1.83 7.0 1.60 6.4 1.92 7.2 1.47 7.1 1.45 6.8 1.54 7.9 1.48 7.2 1.80 7.7 1.93 8.0 1.51 6.9 1.65 6.6 1.42 6.8 1.74 6.5 1.68 7.0 1.54 8.3 Life..................................... .05 .2 .04 .2 .05 .2 .04 .2 .04 .2 .03 .2 .04 .2 .04 .2 .04 .2 .04 .2 .04 .1 .03 .1 .04 .1 .04 .2 .04 .2 Health................................... 1.69 6.5 1.49 6.0 1.77 6.6 1.36 6.5 1.33 6.3 1.43 7.3 1.37 6.6 1.67 7.1 1.80 7.4 1.41 6.4 1.55 6.2 1.34 6.4 1.64 6.1 1.56 6.5 1.43 7.8 Short-term disability.................... .06 .2 .04 .2 .07 .3 .04 .2 .04 .2 .05 .3 .04 .2 .05 .2 .05 .2 .05 .2 .03 .1 .03 .1 .03 .1 .05 .2 .04 .2 Long-term disability..................... .03 .1 .03 .1 .03 .1 .03 .1 .03 .2 .02 .1 .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .02 .1 .03 .1 .03 .1 .02 .1 Retirement and savings..................... .97 3.7 .86 3.4 1.02 3.8 .66 3.2 .65 3.1 .61 3.1 .69 3.3 .92 3.9 1.00 4.1 .74 3.4 .84 3.4 .63 3.0 .92 3.5 .85 3.5 .62 3.4 Defined benefit.......................... .45 1.7 .34 1.4 .49 1.8 .28 1.4 .27 1.3 .25 1.3 .33 1.6 .52 2.2 .59 2.4 .37 1.7 .41 1.6 .23 1.1 .48 1.8 .41 1.7 .31 1.7 Defined contribution..................... .53 2.0 .52 2.1 .53 2.0 .37 1.8 .39 1.8 .36 1.8 .36 1.7 .40 1.7 .41 1.7 .37 1.7 .44 1.7 .41 1.9 .45 1.7 .44 1.8 .31 1.7 Legally required benefits.................. 2.21 8.5 2.15 8.6 2.24 8.4 1.78 8.6 1.81 8.5 1.73 8.9 1.75 8.5 1.97 8.4 2.04 8.4 1.84 8.4 2.38 9.5 1.90 9.1 2.57 9.6 2.08 8.7 1.72 9.3 Social Security and Medicare............. 1.56 6.0 1.53 6.1 1.57 5.9 1.26 6.1 1.30 6.1 1.19 6.1 1.24 6.0 1.37 5.9 1.42 5.9 1.28 5.8 1.49 5.9 1.28 6.1 1.57 5.9 1.43 6.0 1.12 6.1 Social Security(3)..................... 1.25 4.8 1.22 4.9 1.26 4.7 1.02 4.9 1.04 4.9 .96 5.0 .99 4.8 1.10 4.7 1.14 4.7 1.01 4.6 1.20 4.8 1.03 4.9 1.26 4.7 1.15 4.8 .90 4.9 Medicare............................... .31 1.2 .30 1.2 .31 1.2 .25 1.2 .25 1.2 .23 1.2 .24 1.2 .27 1.2 .28 1.2 .26 1.2 .30 1.2 .25 1.2 .31 1.2 .28 1.2 .21 1.2 Federal unemployment insurance........... .03 .1 .03 .1 .03 .1 .03 .2 .03 .2 .03 .2 .03 .2 .03 .1 .03 .1 .03 .1 .03 .1 .03 .2 .03 .1 .03 .1 .03 .2 State unemployment insurance............. .20 .7 .20 .8 .19 .7 .10 .5 .10 .5 .11 .5 .11 .5 .14 .6 .15 .6 .12 .5 .16 .7 .10 .5 .19 .7 .14 .6 .13 .7 Workers' compensation.................... .43 1.6 .39 1.5 .44 1.7 .38 1.8 .38 1.8 .40 2.0 .37 1.8 .43 1.8 .44 1.8 .41 1.9 .69 2.8 .49 2.3 .77 2.9 .47 2.0 .44 2.4 Other benefits(4).......................... .05 .2 .03 .1 .06 .2 .03 .1 .03 .1 .03 .1 .03 .1 .06 .2 .07 .3 .02 .1 .02 .1 .02 .1 .03 .1 .04 .2 (5) (6) 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. 4 Includes severance pay and supplemental unemployment benefits. 5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent. Note: The sum of individual items may not equal totals due to rounding. 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 2004 1-99 workers 100 workers or more Compensation 1-99 workers 1-49 workers 50-99 workers 100 workers or 100-499 workers 500 workers or component more more Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation............................. $19.72 100.0 $19.64 100.0 $19.95 100.0 $27.87 100.0 $23.57 100.0 $33.31 100.0 Wages and salaries........................... 14.61 74.1 14.67 74.7 14.41 72.2 19.25 69.1 16.68 70.8 22.52 67.6 Total benefits............................... 5.11 25.9 4.97 25.3 5.54 27.8 8.61 30.9 6.89 29.2 10.80 32.4 Paid leave................................. 1.05 5.3 1.01 5.2 1.17 5.9 2.03 7.3 1.50 6.4 2.69 8.1 Vacation................................. .51 2.6 .49 2.5 .58 2.9 1.01 3.6 .74 3.1 1.35 4.1 Holiday.................................. .37 1.9 .36 1.8 .41 2.1 .68 2.5 .52 2.2 .89 2.7 Sick..................................... .13 .7 .13 .6 .14 .7 .24 .9 .17 .7 .33 1.0 Other.................................... .04 .2 .04 .2 .05 .2 .09 .3 .06 .3 .13 .4 Supplemental pay........................... .50 2.6 .50 2.5 .51 2.6 .80 2.9 .62 2.7 1.02 3.1 Overtime and premium(1).................. .18 .9 .17 .9 .24 1.2 .30 1.1 .26 1.1 .34 1.0 Shift differentials...................... .02 .1 (2) (3) .03 .2 .10 .4 .06 .2 .16 .5 Nonproduction bonuses.................... .30 1.5 .32 1.6 .24 1.2 .40 1.4 .31 1.3 .53 1.6 Insurance.................................. 1.21 6.1 1.13 5.8 1.45 7.3 2.21 7.9 1.86 7.9 2.65 8.0 Life..................................... .03 .2 .03 .1 .04 .2 .05 .2 .04 .2 .07 .2 Health................................... 1.14 5.8 1.07 5.4 1.35 6.8 2.04 7.3 1.72 7.3 2.44 7.3 Short-term disability.................... .03 .1 .02 .1 .04 .2 .07 .3 .06 .3 .08 .2 Long-term disability..................... .02 .1 .02 .1 .02 .1 .05 .2 .03 .1 .06 .2 Retirement and savings..................... .46 2.3 .44 2.2 .51 2.6 1.27 4.5 .83 3.5 1.82 5.5 Defined benefit.......................... .16 .8 .15 .8 .18 .9 .70 2.5 .42 1.8 1.05 3.2 Defined contribution..................... .30 1.5 .29 1.5 .33 1.7 .57 2.0 .41 1.7 .77 2.3 Legally required benefits.................. 1.87 9.5 1.87 9.5 1.89 9.5 2.24 8.0 2.05 8.7 2.49 7.5 Social Security and Medicare............. 1.21 6.2 1.21 6.2 1.21 6.1 1.62 5.8 1.39 5.9 1.91 5.7 Social Security(4)..................... .97 4.9 .97 5.0 .97 4.9 1.30 4.7 1.12 4.7 1.53 4.6 Medicare............................... .24 1.2 .24 1.2 .24 1.2 .32 1.1 .27 1.2 .38 1.1 Federal unemployment insurance........... .04 .2 .04 .2 .03 .2 .03 .1 .03 .1 .03 .1 State unemployment insurance............. .14 .7 .13 .7 .15 .7 .15 .5 .16 .7 .14 .4 Workers' compensation.................... .49 2.5 .49 2.5 .49 2.5 .44 1.6 .47 2.0 .41 1.2 Other benefits(5).......................... (2) (3) (2) (3) (2) (3) .07 .3 .03 .1 .13 .4 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. 5 Includes severance pay and supplemental unemployment benefits. Note: The sum of individual items may not equal totals due to rounding. 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, June 2004 Benefit costs Total Wages Series compen- and Supple- Retire- Legally Other sation salaries Total Paid mental Insurance ment required benefits leave pay and benefits (1) savings Cost per hour worked All workers in private industry...................... $23.41 $16.71 $6.69 $1.49 $0.64 $1.66 $0.82 $2.04 $0.04 Management, professional, and related.......... 40.62 29.27 11.35 3.21 1.17 2.44 1.53 2.90 .08 Management, business, and financial.......... 45.77 32.67 13.10 3.68 1.74 2.68 1.81 3.07 .12 Professional and related..................... 37.55 27.25 10.30 2.94 .83 2.30 1.37 2.81 .06 Sales and office............................... 18.76 13.70 5.07 1.13 .39 1.46 .52 1.55 .02 Sales and related............................ 17.76 13.61 4.15 .85 .37 .98 .37 1.56 (2) Office and administrative support............ 19.43 13.75 5.67 1.31 .40 1.77 .61 1.54 .03 Service........................................ 11.77 8.95 2.83 .48 .17 .72 .18 1.28 (2) Natural resources, construction, and maintenance................................... 26.60 18.21 8.38 1.29 .86 2.00 1.27 2.94 .03 Construction and extraction.................. 26.91 18.41 8.50 .90 .83 1.93 1.52 3.31 .02 Installation, maintenance, and repair........ 26.54 18.17 8.36 1.78 .90 2.13 1.00 2.51 .04 Production, transportation, and material moving........................................ 20.26 13.50 6.76 1.15 .75 1.85 .88 2.08 .05 Production................................... 21.09 13.77 7.32 1.32 .94 1.97 .95 2.06 .08 Transportation and material moving........... 19.34 13.20 6.14 .97 .54 1.71 .80 2.10 .02 All workers, goods-producing industries(3)....... 27.42 18.22 9.20 1.67 1.12 2.29 1.38 2.66 .08 Management, professional, and related.......... 46.18 31.27 14.91 3.92 2.08 3.11 2.30 3.34 .16 Sales and office............................... 23.40 16.39 7.01 1.52 .71 2.06 .79 1.85 .08 Natural resources, construction, and maintenance................................... 27.40 18.50 8.90 1.04 .92 2.08 1.56 3.26 .03 Production, transportation, and material moving........................................ 22.54 14.38 8.16 1.42 1.07 2.24 1.11 2.23 .09 All workers, service-providing industries(4)..... 22.40 16.33 6.07 1.45 .52 1.50 .68 1.89 .03 Management, professional, and related.......... 39.81 28.98 10.83 3.11 1.04 2.34 1.42 2.84 .07 Sales and office............................... 18.40 13.48 4.91 1.10 .36 1.41 .50 1.52 .02 Service........................................ 11.70 8.91 2.79 .47 .17 .71 .17 1.27 (2) Natural resources, construction, and maintenance................................... 25.36 17.76 7.59 1.67 .77 1.89 .81 2.44 .02 Production, transportation, and material moving........................................ 18.23 12.72 5.51 .92 .46 1.50 .67 1.94 .02 Percent of total compensation All workers in private industry...................... 100.0 71.4 28.6 6.4 2.7 7.1 3.5 8.7 0.2 Management, professional, and related.......... 100.0 72.1 27.9 7.9 2.9 6.0 3.8 7.2 .2 Management, business, and financial.......... 100.0 71.4 28.6 8.0 3.8 5.8 4.0 6.7 .3 Professional and related..................... 100.0 72.6 27.4 7.8 2.2 6.1 3.6 7.5 .2 Sales and office............................... 100.0 73.0 27.0 6.0 2.1 7.8 2.8 8.2 .1 Sales and related............................ 100.0 76.6 23.4 4.8 2.1 5.5 2.1 8.8 (5) Office and administrative support............ 100.0 70.8 29.2 6.8 2.1 9.1 3.2 7.9 .2 Service........................................ 100.0 76.0 24.0 4.1 1.5 6.1 1.5 10.8 (5) Natural resources, construction, and maintenance................................... 100.0 68.5 31.5 4.8 3.2 7.5 4.8 11.0 .1 Construction and extraction.................. 100.0 68.4 31.6 3.3 3.1 7.2 5.6 12.3 .1 Installation, maintenance, and repair........ 100.0 68.5 31.5 6.7 3.4 8.0 3.8 9.5 .2 Production, transportation, and material moving........................................ 100.0 66.6 33.4 5.7 3.7 9.1 4.3 10.3 .3 Production................................... 100.0 65.3 34.7 6.2 4.4 9.3 4.5 9.8 .4 Transportation and material moving........... 100.0 68.3 31.7 5.0 2.8 8.8 4.1 10.8 .1 All workers, goods-producing industries(3)....... 100.0 66.5 33.5 6.1 4.1 8.3 5.0 9.7 .3 Management, professional, and related.......... 100.0 67.7 32.3 8.5 4.5 6.7 5.0 7.2 .3 Sales and office............................... 100.0 70.1 29.9 6.5 3.0 8.8 3.4 7.9 .3 Natural resources, construction, and maintenance................................... 100.0 67.5 32.5 3.8 3.4 7.6 5.7 11.9 .1 Production, transportation, and material moving........................................ 100.0 63.8 36.2 6.3 4.8 9.9 4.9 9.9 .4 All workers, service-providing industries(4)..... 100.0 72.9 27.1 6.5 2.3 6.7 3.1 8.4 .1 Management, professional, and related.......... 100.0 72.8 27.2 7.8 2.6 5.9 3.6 7.1 .2 Sales and office............................... 100.0 73.3 26.7 6.0 2.0 7.7 2.7 8.3 .1 Service........................................ 100.0 76.2 23.8 4.0 1.4 6.1 1.4 10.8 (5) Natural resources, construction, and maintenance................................... 100.0 70.0 30.0 6.6 3.0 7.4 3.2 9.6 .1 Production, transportation, and material moving........................................ 100.0 69.8 30.2 5.0 2.5 8.2 3.7 10.7 .1 1 Includes severance pay and supplemental unemployment benefits. 2 Cost per hour worked is $0.01 or less. 3 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 4 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. 5 Less than .05 percent. Note: The sum of individual items may not equal totals due to rounding. Table 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by industry group, June 2004 Benefit costs Total Wages Series compen- and Supple- Retire- Legally Other sation salaries Total Paid mental Insurance ment required benefits leave pay and benefits (1) savings Cost per hour worked All workers, goods-producing industries(2)....... $27.42 $18.22 $9.20 $1.67 $1.12 $2.29 $1.38 $2.66 $0.08 Construction................................... 27.28 18.92 8.37 .93 1.12 1.78 1.31 3.22 (3) Manufacturing.................................. 27.29 17.77 9.51 2.00 1.12 2.49 1.41 2.37 .12 All workers, service-providing industries(4)..... 22.40 16.33 6.07 1.45 .52 1.50 .68 1.89 .03 Trade, transportation, and utilities........... 19.81 14.25 5.56 1.13 .44 1.49 .66 1.82 .02 Wholesale trade.............................. 26.20 18.49 7.71 1.68 .76 2.16 .87 2.20 .04 Retail trade................................. 14.41 11.00 3.41 .64 .21 .85 .28 1.41 (3) Transportation and warehousing............... 27.45 18.46 8.99 1.75 .60 2.56 1.48 2.59 (3) Utilities.................................... 41.44 26.17 15.26 3.91 1.96 3.68 2.44 3.02 .25 Information.................................... 34.13 23.93 10.20 2.86 .96 2.61 1.22 2.44 .10 Financial activities........................... 32.15 22.52 9.63 2.28 1.30 2.36 1.40 2.18 .11 Finance and insurance........................ 36.50 25.42 11.08 2.66 1.60 2.63 1.75 2.30 .14 Credit intermediation and related activities................................ 33.32 23.80 9.52 2.31 1.09 2.40 1.59 1.99 .14 Insurance carriers and related activities................................ 34.35 23.33 11.01 2.74 1.37 2.72 1.64 2.41 .14 Real estate and rental and leasing........... 19.96 14.39 5.56 1.23 .45 1.60 .42 1.85 .02 Professional and business services............. 26.94 20.02 6.92 1.85 .63 1.51 .73 2.17 .03 Professional and technical services.......... 35.53 26.19 9.34 2.84 .76 2.05 1.03 2.61 .04 Administrative and waste services............ 17.22 13.28 3.94 .77 .34 .84 .29 1.69 (3) Education and health services.................. 24.78 18.07 6.71 1.79 .42 1.78 .71 2.01 (3) Educational services......................... 32.01 23.87 8.14 2.12 .13 2.08 1.27 2.53 (3) Junior colleges, colleges, and universities.............................. 37.71 27.56 10.15 2.79 .13 2.64 1.91 2.68 (3) Health care and social assistance............ 23.50 17.04 6.46 1.73 .47 1.72 .61 1.92 (3) Leisure and hospitality........................ 10.50 8.31 2.18 .32 .13 .43 .10 1.20 (3) Accommodation and food services.............. 9.51 7.57 1.94 .26 .11 .37 .07 1.13 (3) Other services................................. 20.21 14.86 5.35 1.31 .32 1.34 .57 1.82 (3) Percent of total compensation All workers, goods-producing industries(2)....... 100.0 66.5 33.5 6.1 4.1 8.3 5.0 9.7 0.3 Construction................................... 100.0 69.3 30.7 3.4 4.1 6.5 4.8 11.8 (5) Manufacturing.................................. 100.0 65.1 34.9 7.3 4.1 9.1 5.2 8.7 .5 All workers, service-providing industries(4)..... 100.0 72.9 27.1 6.5 2.3 6.7 3.1 8.4 .1 Trade, transportation, and utilities........... 100.0 71.9 28.1 5.7 2.2 7.5 3.3 9.2 .1 Wholesale trade.............................. 100.0 70.6 29.4 6.4 2.9 8.2 3.3 8.4 .1 Retail trade................................. 100.0 76.3 23.7 4.5 1.5 5.9 1.9 9.8 (5) Transportation and warehousing............... 100.0 67.2 32.8 6.4 2.2 9.3 5.4 9.4 (5) Utilities.................................... 100.0 63.2 36.8 9.4 4.7 8.9 5.9 7.3 .6 Information.................................... 100.0 70.1 29.9 8.4 2.8 7.7 3.6 7.2 .3 Financial activities........................... 100.0 70.0 30.0 7.1 4.0 7.3 4.4 6.8 .3 Finance and insurance........................ 100.0 69.6 30.4 7.3 4.4 7.2 4.8 6.3 .4 Credit intermediation and related activities................................ 100.0 71.4 28.6 6.9 3.3 7.2 4.8 6.0 .4 Insurance carriers and related activities................................ 100.0 67.9 32.1 8.0 4.0 7.9 4.8 7.0 .4 Real estate and rental and leasing........... 100.0 72.1 27.9 6.2 2.3 8.0 2.1 9.2 .1 Professional and business services............. 100.0 74.3 25.7 6.9 2.3 5.6 2.7 8.0 .1 Professional and technical services.......... 100.0 73.7 26.3 8.0 2.2 5.8 2.9 7.3 .1 Administrative and waste services............ 100.0 77.1 22.9 4.5 2.0 4.9 1.7 9.8 (5) Education and health services.................. 100.0 72.9 27.1 7.2 1.7 7.2 2.9 8.1 (5) Educational services......................... 100.0 74.6 25.4 6.6 .4 6.5 4.0 7.9 (5) Junior colleges, colleges, and universities.............................. 100.0 73.1 26.9 7.4 .3 7.0 5.1 7.1 (5) Health care and social assistance............ 100.0 72.5 27.5 7.4 2.0 7.3 2.6 8.2 (5) Leisure and hospitality........................ 100.0 79.2 20.8 3.1 1.2 4.1 1.0 11.4 (5) Accommodation and food services.............. 100.0 79.6 20.4 2.7 1.1 3.9 .7 11.8 (5) Other services................................. 100.0 73.5 26.5 6.5 1.6 6.6 2.8 9.0 (5) 1 Includes severance pay and supplemental unemployment benefits. 2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 3 Cost per hour worked is $0.01 or less. 4 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. 5 Less than .05 percent. Note: The sum of individual items may not equal totals due to rounding. 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, June 2004 Benefit costs Total Wages Series compen- and Supple- Retire- Legally Other sation salaries Total Paid mental Insurance ment required benefits leave pay and benefits (1) savings Cost per hour worked All full-time workers in private industry.......... $26.71 $18.76 $7.95 $1.84 $0.78 $2.02 $1.02 $2.23 $0.05 Management, professional, and related.......... 42.03 30.01 12.01 3.47 1.25 2.62 1.66 2.93 .09 Management, business, and financial.......... 46.17 32.91 13.27 3.74 1.77 2.72 1.83 3.08 .12 Professional and related..................... 39.13 27.99 11.14 3.27 .89 2.55 1.54 2.82 .07 Sales and office............................... 21.73 15.59 6.14 1.44 .49 1.82 .65 1.69 .03 Sales and related............................ 23.63 17.80 5.82 1.31 .57 1.49 .55 1.89 .02 Office and administrative support............ 20.82 14.54 6.28 1.51 .45 1.99 .70 1.60 .04 Service........................................ 14.04 10.16 3.88 .77 .25 1.17 .29 1.39 (2) Natural resources, construction, and maintenance................................... 27.04 18.43 8.61 1.34 .89 2.08 1.32 2.95 .03 Construction and extraction.................. 26.97 18.39 8.58 .91 .84 1.97 1.55 3.29 .02 Installation, maintenance, and repair........ 27.25 18.55 8.70 1.87 .95 2.24 1.05 2.55 .05 Production, transportation, and material moving........................................ 21.87 14.41 7.46 1.31 .86 2.05 1.00 2.19 .06 Production................................... 21.85 14.13 7.72 1.40 1.00 2.10 1.02 2.11 .08 Transportation and material moving........... 21.90 14.78 7.11 1.18 .67 1.98 .96 2.29 .03 All part-time workers in private industry.......... 12.69 10.07 2.62 .36 .17 .49 .18 1.41 (2) Management, professional, and related.......... 29.54 23.44 6.10 1.24 .53 1.06 .56 2.71 (2) Professional and related..................... 29.68 23.54 6.14 1.26 .54 1.07 .53 2.74 (2) Sales and office............................... 11.42 9.00 2.42 .35 .14 .55 .18 1.19 (2) Sales and related............................ 9.68 7.84 1.84 .22 .09 .29 .14 1.10 (2) Office and administrative support............ 13.85 10.62 3.23 .54 .21 .91 .25 1.30 .02 Service........................................ 9.18 7.56 1.62 .14 .08 .21 .04 1.15 (2) Production, transportation, and material moving........................................ 11.93 8.81 3.11 .33 .19 .79 .28 1.52 (2) Transportation and material moving........... 12.12 8.74 3.38 .35 .19 .96 .34 1.55 (2) Percent of total compensation All full-time workers in private industry.......... 100.0 70.2 29.8 6.9 2.9 7.6 3.8 8.4 0.2 Management, professional, and related.......... 100.0 71.4 28.6 8.2 3.0 6.2 3.9 7.0 .2 Management, business, and financial.......... 100.0 71.3 28.7 8.1 3.8 5.9 4.0 6.7 .3 Professional and related..................... 100.0 71.5 28.5 8.4 2.3 6.5 3.9 7.2 .2 Sales and office............................... 100.0 71.8 28.2 6.6 2.3 8.4 3.0 7.8 .1 Sales and related............................ 100.0 75.3 24.7 5.6 2.4 6.3 2.3 8.0 .1 Office and administrative support............ 100.0 69.8 30.2 7.2 2.2 9.5 3.4 7.7 .2 Service........................................ 100.0 72.4 27.6 5.5 1.8 8.4 2.1 9.9 (3) Natural resources, construction, and maintenance................................... 100.0 68.2 31.8 4.9 3.3 7.7 4.9 10.9 .1 Constructio