Technical Contact: USDL: 05-432 (202) 691-6199 NCSinfo@bls.gov Media Contact: FOR RELEASE: 10:00 A.M. EST (202) 691-5902 WEDNESDAY, MARCH 16, 2005 Internet address: http://www.bls.gov/ncs/ect/home.htm EMPLOYER COSTS FOR EMPLOYEE COMPENSATION-DECEMBER 2004 Employer costs for employee compensation averaged $25.57 per hour worked in December 2004, the U.S. Department of Labor's Bureau of Labor Statistics reported today. Wages and salaries, which averaged $18.07, accounted for 70.7 percent of these costs, while benefits, which averaged $7.50, accounted for the remaining 29.3 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 $2.07 per hour (8.1 percent of total compensation). Employer costs for life, health, and disability insurance benefits averaged $1.99 (7.8 percent); paid leave benefits (vacations, holidays, sick leave, and other leave) averaged $1.70 (6.6 percent); and retirement and savings benefits averaged $1.08 (4.2 percent) per hour worked. Private industry In December 2004, private industry employer compensation costs averaged $23.90 per hour worked. Wages and salaries averaged $17.02 per hour (71.2 percent), while benefits averaged $6.88 (28.8 percent). Employer costs for paid leave averaged $1.53 per hour worked (6.4 percent), supplemental pay averaged 66 cents (2.7 percent), insurance benefits averaged $1.70 (7.1 percent), retirement and savings averaged 88 cents (3.7 percent), and legally required benefits $2.08 (8.7 percent) per hour worked. (See table 5.) Legally required benefit costs in private industry The average cost for legally required benefits was $2.08 per hour worked in private industry (8.7 percent of total compensation) in December 2004. Included in this amount were employer costs for Social Security and Medicare, Federal and State unemployment insurance, and workers' compensation. Employer costs for legally required benefits varied by occupation, industry, bargaining status, region, and establishment size. The average cost per hour worked for legally required benefits ranged from $1.29 per hour worked for service occupations, to $2.97 per hour for management, professional and related occupations and natural resources, construction, and maintenance occupations. Sales and office occupations averaged $1.57 and production, transportation, and material moving occupations, $2.11 per hour. The proportion of total compensation represented by legally required benefits ranged from 7.1 percent for management, professional, and related workers to 11.0 percent for natural resources, construction, and maintenance workers. (See table 5.) Employer costs for legally required benefits were higher for union workers, $2.89 per hour, than for nonunion workers, $1.98 per hour. As a proportion of total compensation, legally required benefits accounted for 8.8 percent of total compensation for union workers and 8.7 percent for nonunion workers. (See table 5.) Costs for legally required benefits were higher in goods-producing industries ($2.71 per hour or 9.6 percent of total compensation) than in service-providing industries ($1.92 per hour or 8.4 percent of total compensation). Within goods-producing industries, construction averaged $3.26 per hour worked (11.8 percent) and manufacturing $2.43 per hour (8.6 percent). Service-providing industries ranged from $1.20 per hour for the leisure and hospitality industry (11.4 percent) to $2.46 for the information industry (7.2 percent). (See table 6.) Among the four regions, employer costs for legally required benefits ranged from $1.81 in the South to $2.42 in the West. Legally required benefit costs were $2.01 in the Midwest and $2.26 in the Northeast. Within the nine census divisions, costs for legally required benefits ranged from $1.76 in the East South Central and $1.77 in the West South Central divisions, respectively, to $2.62 in the Pacific division. (See table 7.) Legally required benefit costs increased in average dollar amount per hour with establishment size: $1.90 in establishments with fewer than 100 employees; and $2.29 in establishments with 100 employees or more. Conversely, legally required costs decreased as a proportion of total compensation with establishment size. Legally required costs in establishments with fewer than 50 employees averaged 9.6 percent; and in establishments with 500 workers or more, 7.4 percent of total compensation. (See table 8.) Paid leave benefit costs in private industry Employer costs for paid leave benefits were highest for management, professional, and related occupations, $3.29 per hour, or 7.9 percent of total compensation. Costs were lowest among service occupations, 49 cents or 4.1 percent of total compensation. (See table 5.) Included in this amount were employer costs for vacations, holidays, sick leave, and other leave, such as personal leave, jury duty leave, military leave, and funeral leave. Employer costs for paid leave benefits averaged $2.23 per hour for union workers, significantly higher than the $1.45 per hour average for nonunion workers. (See table 5.) Paid leave costs in goods-producing industries were $1.70 per hour (6.1 percent of total compensation), compared with $1.49 (6.5 percent of total compensation) for service-providing industries in December 2004. (See table 6.) Among the nine census divisions, paid leave costs ranged from $1.18 in the East South Central division to $1.93 in the Middle Atlantic division. (See table 7.) Paid leave benefit costs increased, both in average dollar amount and as a proportion of total compensation, with establishment size. Establishments with fewer than 100 workers averaged $1.06 per hour (5.3 percent); and those with 100 workers or more averaged $2.10 per hour (7.3 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, December 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............................. $25.57 100.0 $41.91 100.0 $19.39 100.0 $14.26 100.0 $27.16 100.0 $21.08 100.0 $28.10 100.0 $25.05 100.0 Wages and salaries........................... 18.07 70.7 30.11 71.9 13.96 72.0 10.23 71.7 18.42 67.8 13.92 66.0 18.50 65.8 17.99 71.8 Total benefits............................... 7.50 29.3 11.80 28.1 5.44 28.0 4.03 28.3 8.74 32.2 7.16 34.0 9.60 34.2 7.07 28.2 Paid leave................................. 1.70 6.6 3.17 7.6 1.23 6.4 .80 5.6 1.44 5.3 1.23 5.8 1.71 6.1 1.70 6.8 Vacation................................. .78 3.1 1.42 3.4 .56 2.9 .37 2.6 .73 2.7 .60 2.8 .88 3.1 .76 3.0 Holiday.................................. .58 2.3 1.06 2.5 .43 2.2 .26 1.8 .48 1.8 .45 2.1 .62 2.2 .57 2.3 Sick..................................... .25 1.0 .51 1.2 .18 .9 .14 .9 .16 .6 .14 .7 .14 .5 .28 1.1 Other.................................... .09 .3 .17 .4 .06 .3 .04 .3 .07 .3 .05 .2 .07 .3 .09 .3 Supplemental pay........................... .60 2.4 .91 2.2 .38 2.0 .24 1.7 .84 3.1 .76 3.6 1.17 4.2 .49 1.9 Overtime and premium(4).................. .22 .9 .11 .3 .11 .6 .13 .9 .62 2.3 .49 2.3 .58 2.1 .15 .6 Shift differentials...................... .06 .2 .08 .2 .02 .1 .05 .3 .04 .2 .09 .4 .08 .3 .05 .2 Nonproduction bonuses.................... .32 1.3 .71 1.7 .25 1.3 .06 .4 .19 .7 .18 .8 .51 1.8 .28 1.1 Insurance.................................. 1.99 7.8 2.93 7.0 1.62 8.4 1.11 7.8 2.18 8.0 2.01 9.5 2.40 8.5 1.91 7.6 Life..................................... .04 .2 .08 .2 .03 .2 .02 .1 .04 .2 .04 .2 .06 .2 .04 .2 Health................................... 1.87 7.3 2.72 6.5 1.53 7.9 1.06 7.4 2.06 7.6 1.89 9.0 2.24 8.0 1.80 7.2 Short-term disability.................... .04 .2 .06 .1 .03 .2 .02 .2 .05 .2 .06 .3 .07 .2 .04 .2 Long-term disability..................... .03 .1 .07 .2 .03 .1 (5) (6) .02 .1 .02 .1 .03 .1 .03 .1 Retirement and savings..................... 1.08 4.2 1.92 4.6 .61 3.1 .53 3.7 1.34 4.9 1.01 4.8 1.54 5.5 .99 4.0 Defined benefit.......................... .67 2.6 1.11 2.7 .29 1.5 .41 2.9 .93 3.4 .73 3.5 1.04 3.7 .60 2.4 Defined contribution..................... .41 1.6 .80 1.9 .31 1.6 .12 .8 .41 1.5 .28 1.3 .50 1.8 .39 1.6 Legally required benefits.................. 2.07 8.1 2.79 6.7 1.57 8.1 1.35 9.5 2.90 10.7 2.10 10.0 2.69 9.6 1.95 7.8 Social Security and Medicare............. 1.44 5.6 2.28 5.4 1.16 6.0 .85 5.9 1.54 5.7 1.18 5.6 1.58 5.6 1.42 5.7 Social Security(7)..................... 1.15 4.5 1.79 4.3 .93 4.8 .68 4.7 1.24 4.6 .95 4.5 1.27 4.5 1.12 4.5 Medicare............................... .29 1.1 .49 1.2 .23 1.2 .17 1.2 .30 1.1 .23 1.1 .31 1.1 .29 1.2 Federal unemployment insurance........... .03 .1 .02 .1 .03 .2 .03 .2 .03 .1 .03 .1 .03 .1 .03 .1 State unemployment insurance............. .14 .5 .13 .3 .14 .7 .11 .8 .16 .6 .16 .8 .19 .7 .13 .5 Workers' compensation.................... .46 1.8 .36 .9 .25 1.3 .36 2.5 1.17 4.3 .73 3.5 .89 3.2 .38 1.5 Other benefits(8).......................... .04 .2 .07 .2 .03 .1 (5) (6) .04 .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, December 2004 Benefit costs Total Wages Series compen- and Supple- Retire- Legally Other sation salaries Total Paid mental Insurance ment required bene- leave pay and benefits fits(1) savings Cost per hour worked Civilian workers(2)............................ $25.57 $18.07 $7.50 $1.70 $0.60 $1.99 $1.08 $2.07 $0.04 Occupational group Management, professional, and related.... 41.91 30.11 11.80 3.17 .91 2.93 1.92 2.79 .07 Management, business, and financial.... 46.41 32.80 13.62 3.90 1.57 2.94 2.07 3.02 .11 Professional and related............... 39.86 28.89 10.97 2.84 .61 2.92 1.84 2.69 .06 Teachers(3).......................... 45.22 33.90 11.32 2.29 .11 3.63 2.58 2.65 .06 Primary, secondary, and special education school teachers......... 43.41 32.07 11.34 2.28 .11 3.99 2.49 2.38 .08 Registered nurses.................... 38.63 27.48 11.15 3.17 1.27 2.38 1.33 2.97 .02 Sales and office......................... 19.39 13.96 5.44 1.23 .38 1.62 .61 1.57 .03 Sales and related...................... 17.94 13.75 4.19 .86 .36 .98 .39 1.58 (4) Office and administrative support...... 20.26 14.08 6.18 1.46 .39 2.00 .73 1.56 .03 Service.................................. 14.26 10.23 4.03 .80 .24 1.11 .53 1.35 (4) Natural resources, construction, and maintenance............................. 27.16 18.42 8.74 1.44 .84 2.18 1.34 2.90 .04 Construction and extraction............ 27.38 18.52 8.86 1.06 .82 2.13 1.60 3.23 .03 Installation, maintenance, and repair................................ 27.20 18.49 8.71 1.91 .89 2.26 1.06 2.53 .05 Production, transportation, and material moving.................................. 21.08 13.92 7.16 1.23 .76 2.01 1.01 2.10 .05 Production............................. 21.89 14.14 7.75 1.38 .97 2.10 1.11 2.10 .08 Transportation and material moving..... 20.26 13.70 6.56 1.08 .55 1.91 .90 2.10 .02 Industry group Education and health services............ 30.24 21.84 8.40 2.08 .33 2.59 1.31 2.07 .02 Educational services................... 36.77 26.65 10.12 2.30 .13 3.44 2.02 2.19 .04 Elementary and secondary schools..... 36.16 26.13 10.02 2.05 .12 3.76 1.99 2.04 .06 Junior colleges, colleges, and universities....................... 39.69 28.72 10.98 2.96 .15 3.08 2.30 2.47 (4) Health care and social assistance...... 24.73 17.78 6.95 1.90 .50 1.87 .71 1.96 (4) Hospitals............................ 29.96 20.64 9.32 2.57 .83 2.59 1.09 2.23 .02 Percent of total compensation Civilian workers(2)............................ 100.0 70.7 29.3 6.6 2.4 7.8 4.2 8.1 0.2 Occupational group Management, professional, and related.... 100.0 71.9 28.1 7.6 2.2 7.0 4.6 6.7 .2 Management, business, and financial.... 100.0 70.7 29.3 8.4 3.4 6.3 4.5 6.5 .2 Professional and related............... 100.0 72.5 27.5 7.1 1.5 7.3 4.6 6.7 .1 Teachers(3).......................... 100.0 75.0 25.0 5.1 .2 8.0 5.7 5.9 .1 Primary, secondary, and special education school teachers......... 100.0 73.9 26.1 5.3 .3 9.2 5.7 5.5 .2 Registered nurses.................... 100.0 71.1 28.9 8.2 3.3 6.2 3.4 7.7 .1 Sales and office......................... 100.0 72.0 28.0 6.4 2.0 8.4 3.1 8.1 .1 Sales and related...................... 100.0 76.6 23.4 4.8 2.0 5.5 2.2 8.8 (5) Office and administrative support...... 100.0 69.5 30.5 7.2 1.9 9.9 3.6 7.7 .2 Service.................................. 100.0 71.7 28.3 5.6 1.7 7.8 3.7 9.5 (5) Natural resources, construction, and maintenance............................. 100.0 67.8 32.2 5.3 3.1 8.0 4.9 10.7 .1 Construction and extraction............ 100.0 67.6 32.4 3.9 3.0 7.8 5.9 11.8 .1 Installation, maintenance, and repair................................ 100.0 68.0 32.0 7.0 3.3 8.3 3.9 9.3 .2 Production, transportation, and material moving.................................. 100.0 66.0 34.0 5.8 3.6 9.5 4.8 10.0 .2 Production............................. 100.0 64.6 35.4 6.3 4.4 9.6 5.1 9.6 .4 Transportation and material moving..... 100.0 67.6 32.4 5.3 2.7 9.4 4.5 10.4 .1 Industry group Education and health services............ 100.0 72.2 27.8 6.9 1.1 8.6 4.3 6.8 .1 Educational services................... 100.0 72.5 27.5 6.2 .4 9.4 5.5 6.0 .1 Elementary and secondary schools..... 100.0 72.3 27.7 5.7 .3 10.4 5.5 5.6 .2 Junior colleges, colleges, and universities....................... 100.0 72.3 27.7 7.5 .4 7.8 5.8 6.2 (5) Health care and social assistance...... 100.0 71.9 28.1 7.7 2.0 7.6 2.9 7.9 (5) Hospitals............................ 100.0 68.9 31.1 8.6 2.8 8.6 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, December 2004 Occupational group(1) Industry group Management, Sales Compensation All professional, and Service Service-providing component workers and office (2) related Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation............................. $35.16 100.0 $42.87 100.0 $24.06 100.0 $26.61 100.0 $35.32 100.0 Wages and salaries........................... 24.10 68.6 30.71 71.6 15.26 63.4 16.58 62.3 24.25 68.7 Total benefits............................... 11.05 31.4 12.16 28.4 8.80 36.6 10.04 37.7 11.07 31.3 Paid leave................................. 2.66 7.6 2.88 6.7 2.28 9.5 2.40 9.0 2.67 7.5 Vacation................................. .92 2.6 .83 1.9 .92 3.8 1.03 3.9 .92 2.6 Holiday.................................. .89 2.5 .98 2.3 .75 3.1 .78 2.9 .89 2.5 Sick..................................... .65 1.9 .81 1.9 .47 2.0 .43 1.6 .65 1.9 Other.................................... .20 .6 .25 .6 .13 .6 .16 .6 .21 .6 Supplemental pay........................... .31 .9 .19 .4 .17 .7 .60 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.................................. 3.68 10.5 4.05 9.5 3.40 14.1 2.98 11.2 3.69 10.4 Life..................................... .06 .2 .07 .2 .05 .2 .04 .1 .06 .2 Health................................... 3.55 10.1 3.91 9.1 3.30 13.7 2.85 10.7 3.56 10.1 Short-term disability.................... .03 .1 .02 .1 .02 .1 .07 .2 .03 .1 Long-term disability..................... .04 .1 .05 .1 .03 .1 .03 .1 .04 .1 Retirement and savings..................... 2.28 6.5 2.62 6.1 1.41 5.9 2.31 8.7 2.29 6.5 Defined benefit.......................... 2.02 5.8 2.29 5.3 1.25 5.2 2.17 8.1 2.03 5.7 Defined contribution..................... .26 .7 .33 .8 .15 .6 .15 .5 .26 .7 Legally required benefits.................. 2.06 5.9 2.37 5.5 1.52 6.3 1.69 6.3 2.06 5.8 Social Security and Medicare............. 1.58 4.5 1.97 4.6 1.16 4.8 1.03 3.9 1.59 4.5 Social Security(4)..................... 1.22 3.5 1.51 3.5 .92 3.8 .78 2.9 1.22 3.5 Medicare............................... .36 1.0 .46 1.1 .24 1.0 .25 .9 .37 1.0 Federal unemployment insurance........... (5) (6) (5) (6) (5) (6) (5) (6) (5) (6) State unemployment insurance............. .06 .2 .06 .2 .06 .2 .07 .2 .06 .2 Workers' compensation.................... .41 1.2 .34 .8 .30 1.2 .59 2.2 .41 1.2 Other benefits(7).......................... .05 .2 .06 .1 .03 .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 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program. 5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent. 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, December 2004 Benefit costs Total Wages Series compen- and Supple- Retire- Legally Other sation salaries Total Paid mental Insurance ment required bene- leave pay and benefits fits(1) savings Cost per hour worked State and local government workers............. $35.16 $24.10 $11.05 $2.66 $0.31 $3.68 $2.28 $2.06 $0.05 Occupational group Management, professional, and related.... 42.87 30.71 12.16 2.88 .19 4.05 2.62 2.37 .06 Professional and related............... 42.67 30.90 11.77 2.56 .19 4.03 2.57 2.35 .07 Teachers(2).......................... 47.58 35.34 12.24 2.42 .11 4.14 2.97 2.53 .07 Primary, secondary, and special education school teachers......... 46.25 34.05 12.21 2.41 .11 4.40 2.81 2.38 .09 Sales and office......................... 24.06 15.26 8.80 2.28 .17 3.40 1.41 1.52 .03 Office and administrative support...... 24.04 15.24 8.80 2.27 .16 3.40 1.41 1.51 .03 Service.................................. 26.61 16.58 10.04 2.40 .60 2.98 2.31 1.69 .06 Industry group Education and health services............ 36.98 26.42 10.56 2.42 .20 3.70 2.13 2.06 .05 Educational services................... 37.65 27.09 10.56 2.32 .13 3.78 2.22 2.07 .05 Elementary and secondary schools..... 36.93 26.59 10.34 2.09 .12 3.96 2.12 1.99 .07 Junior colleges, colleges, and universities....................... 40.25 28.92 11.33 3.03 .17 3.28 2.53 2.30 (3) Health care and social assistance...... 32.51 21.91 10.60 3.13 .68 3.16 1.53 2.06 .04 Hospitals............................ 29.87 19.67 10.20 2.98 .71 2.96 1.49 2.02 .05 Public administration.................... 32.49 20.60 11.88 3.06 .46 3.66 2.65 1.98 .06 Percent of total compensation State and local government workers............. 100.0 68.6 31.4 7.6 0.9 10.5 6.5 5.9 0.2 Occupational group Management, professional, and related.... 100.0 71.6 28.4 6.7 .4 9.5 6.1 5.5 .1 Professional and related............... 100.0 72.4 27.6 6.0 .4 9.4 6.0 5.5 .2 Teachers(2).......................... 100.0 74.3 25.7 5.1 .2 8.7 6.2 5.3 .2 Primary, secondary, and special education school teachers......... 100.0 73.6 26.4 5.2 .2 9.5 6.1 5.2 .2 Sales and office......................... 100.0 63.4 36.6 9.5 .7 14.1 5.9 6.3 .1 Office and administrative support...... 100.0 63.4 36.6 9.5 .7 14.1 5.9 6.3 .1 Service.................................. 100.0 62.3 37.7 9.0 2.3 11.2 8.7 6.3 .2 Industry group Education and health services............ 100.0 71.4 28.6 6.6 .5 10.0 5.7 5.6 .1 Educational services................... 100.0 72.0 28.0 6.2 .3 10.0 5.9 5.5 .1 Elementary and secondary schools..... 100.0 72.0 28.0 5.6 .3 10.7 5.7 5.4 .2 Junior colleges, colleges, and universities....................... 100.0 71.9 28.1 7.5 .4 8.2 6.3 5.7 (4) Health care and social assistance...... 100.0 67.4 32.6 9.6 2.1 9.7 4.7 6.3 .1 Hospitals............................ 100.0 65.9 34.1 10.0 2.4 9.9 5.0 6.8 .2 Public administration.................... 100.0 63.4 36.6 9.4 1.4 11.3 8.2 6.1 .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, December 2004 Occupational group Bargaining status 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............................. $23.90 100.0 $41.52 100.0 $19.00 100.0 $11.90 100.0 $26.94 100.0 $20.73 100.0 $32.83 100.0 $22.84 100.0 Wages and salaries........................... 17.02 71.2 29.87 71.9 13.85 72.9 9.02 75.7 18.39 68.3 13.74 66.3 20.66 62.9 16.59 72.6 Total benefits............................... 6.88 28.8 11.65 28.1 5.16 27.1 2.89 24.3 8.55 31.7 6.99 33.7 12.17 37.1 6.25 27.4 Paid leave................................. 1.53 6.4 3.29 7.9 1.15 6.0 .49 4.1 1.30 4.8 1.17 5.6 2.23 6.8 1.45 6.4 Vacation................................. .76 3.2 1.66 4.0 .53 2.8 .24 2.0 .68 2.5 .58 2.8 1.13 3.4 .71 3.1 Holiday.................................. .52 2.2 1.10 2.6 .41 2.1 .16 1.3 .44 1.6 .43 2.1 .71 2.2 .50 2.2 Sick..................................... .19 .8 .39 .9 .16 .8 .08 .7 .13 .5 .12 .6 .28 .9 .17 .8 Other.................................... .06 .3 .14 .3 .05 .3 .02 .1 .06 .2 .04 .2 .11 .3 .06 .3 Supplemental pay........................... .66 2.7 1.21 2.9 .40 2.1 .17 1.4 .88 3.3 .77 3.7 1.06 3.2 .61 2.7 Overtime and premium(1).................. .24 1.0 .14 .3 .11 .6 .10 .8 .64 2.4 .50 2.4 .66 2.0 .19 .8 Shift differentials...................... .06 .2 .10 .2 .02 .1 .03 .3 .04 .2 .09 .4 .17 .5 .04 .2 Nonproduction bonuses.................... .36 1.5 .96 2.3 .26 1.4 .04 .3 .20 .7 .18 .9 .23 .7 .38 1.6 Insurance.................................. 1.70 7.1 2.47 6.0 1.47 7.8 .75 6.3 2.07 7.7 1.90 9.2 3.48 10.6 1.49 6.5 Life..................................... .04 .2 .08 .2 .03 .2 (2) (3) .04 .2 .04 .2 .06 .2 .04 .2 Health................................... 1.58 6.6 2.24 5.4 1.38 7.3 .72 6.0 1.96 7.3 1.78 8.6 3.28 10.0 1.38 6.0 Short-term disability.................... .05 .2 .08 .2 .03 .2 (2) (3) .05 .2 .06 .3 .10 .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..................... .88 3.7 1.63 3.9 .54 2.8 .19 1.6 1.29 4.8 .98 4.7 2.40 7.3 .69 3.0 Defined benefit.......................... .44 1.8 .64 1.5 .21 1.1 .08 .6 .85 3.2 .71 3.4 1.87 5.7 .27 1.2 Defined contribution..................... .44 1.8 .99 2.4 .32 1.7 .11 .9 .44 1.6 .27 1.3 .53 1.6 .43 1.9 Legally required benefits.................. 2.08 8.7 2.97 7.1 1.57 8.3 1.29 10.8 2.97 11.0 2.11 10.2 2.89 8.8 1.98 8.7 Social Security and Medicare............. 1.42 5.9 2.41 5.8 1.16 6.1 .81 6.8 1.55 5.8 1.17 5.7 1.78 5.4 1.38 6.0 Social Security(4)..................... 1.14 4.8 1.91 4.6 .93 4.9 .66 5.5 1.26 4.7 .95 4.6 1.43 4.4 1.10 4.8 Medicare............................... .28 1.2 .50 1.2 .22 1.2 .15 1.3 .30 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............. .15 .6 .16 .4 .14 .7 .12 1.0 .18 .7 .17 .8 .20 .6 .14 .6 Workers' compensation.................... .47 2.0 .37 .9 .24 1.3 .32 2.7 1.22 4.5 .74 3.6 .88 2.7 .42 1.9 Other benefits(5).......................... .04 .2 .08 .2 .03 .1 (2) (3) .03 .1 .05 .3 .11 .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, December 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............................. $28.13 100.0 $27.68 100.0 $28.10 100.0 $22.87 100.0 $19.92 100.0 $34.30 100.0 $32.73 100.0 $27.60 100.0 $25.53 100.0 $10.57 100.0 $20.62 100.0 Wages and salaries........................... 18.54 65.9 19.16 69.2 18.14 64.6 16.65 72.8 14.32 71.9 24.10 70.3 22.89 69.9 20.46 74.1 18.64 73.0 8.35 79.0 15.15 73.4 Total benefits............................... 9.59 34.1 8.53 30.8 9.96 35.4 6.21 27.2 5.60 28.1 10.20 29.7 9.84 30.1 7.14 25.9 6.89 27.0 2.22 21.0 5.48 26.6 Paid leave................................. 1.70 6.1 .93 3.3 2.05 7.3 1.49 6.5 1.14 5.7 2.89 8.4 2.33 7.1 1.91 6.9 1.84 7.2 .34 3.2 1.34 6.5 Vacation................................. .88 3.1 .52 1.9 1.03 3.7 .73 3.2 .56 2.8 1.40 4.1 1.14 3.5 .92 3.3 .91 3.6 .19 1.8 .63 3.0 Holiday.................................. .62 2.2 .33 1.2 .76 2.7 .50 2.2 .38 1.9 .93 2.7 .79 2.4 .67 2.4 .60 2.3 .10 .9 .48 2.3 Sick..................................... .13 .5 .06 .2 .16 .6 .20 .9 .16 .8 .33 1.0 .30 .9 .24 .9 .25 1.0 .04 .4 .19 .9 Other.................................... .07 .3 .02 .1 .10 .4 .06 .3 .04 .2 .22 .7 .10 .3 .07 .3 .08 .3 .02 .2 .04 .2 Supplemental pay........................... 1.18 4.2 1.13 4.1 1.20 4.3 .53 2.3 .44 2.2 .96 2.8 1.32 4.0 .66 2.4 .42 1.7 .13 1.2 .32 1.6 Overtime and premium(3).................. .58 2.1 .52 1.9 .60 2.1 .16 .7 .20 1.0 .31 .9 .08 .3 .17 .6 .15 .6 .08 .7 .10 .5 Shift differentials...................... .08 .3 (4) (5) .12 .4 .05 .2 .03 .1 .05 .1 (4) (5) .04 .1 .16 .6 (4) (5) .03 .1 Nonproduction bonuses.................... .52 1.9 .60 2.2 .48 1.7 .32 1.4 .21 1.1 .60 1.8 1.23 3.7 .46 1.7 .11 .4 .05 .5 .19 .9 Insurance.................................. 2.38 8.5 1.87 6.8 2.59 9.2 1.53 6.7 1.50 7.5 2.63 7.7 2.42 7.4 1.54 5.6 1.81 7.1 .44 4.2 1.31 6.3 Life..................................... .06 .2 .03 .1 .07 .2 .04 .2 .03 .2 .05 .2 .07 .2 .05 .2 .03 .1 (4) (5) .03 .2 Health................................... 2.22 7.9 1.80 6.5 2.40 8.5 1.42 6.2 1.40 7.0 2.36 6.9 2.23 6.8 1.40 5.1 1.70 6.7 .42 4.0 1.22 5.9 Short-term disability.................... .07 .2 .03 .1 .09 .3 .04 .2 .04 .2 .14 .4 .06 .2 .05 .2 .04 .1 (4) (5) .02 .1 Long-term disability..................... .03 .1 (4) (5) .04 .1 .03 .1 .02 .1 .07 .2 .06 .2 .04 .2 .04 .2 (4) (5) .03 .1 Retirement and savings..................... 1.53 5.4 1.33 4.8 1.56 5.6 .71 3.1 .69 3.4 1.15 3.3 1.44 4.4 .79 2.9 .74 2.9 .10 1.0 .60 2.9 Defined benefit.......................... 1.02 3.6 .83 3.0 1.06 3.8 .29 1.3 .38 1.9 .51 1.5 .60 1.8 .29 1.1 .20 .8 .03 .3 .21 1.0 Defined contribution..................... .51 1.8 .50 1.8 .50 1.8 .42 1.8 .31 1.5 .63 1.8 .84 2.6 .49 1.8 .54 2.1 .07 .7 .40 1.9 Legally required benefits.................. 2.71 9.6 3.26 11.8 2.43 8.6 1.92 8.4 1.83 9.2 2.46 7.2 2.22 6.8 2.20 8.0 2.07 8.1 1.20 11.4 1.89 9.2 Social Security and Medicare............. 1.59 5.6 1.60 5.8 1.58 5.6 1.38 6.0 1.18 5.9 2.00 5.8 1.79 5.5 1.66 6.0 1.56 6.1 .79 7.5 1.26 6.1 Social Security(6)..................... 1.28 4.6 1.29 4.7 1.27 4.5 1.10 4.8 .95 4.8 1.60 4.7 1.40 4.3 1.33 4.8 1.25 4.9 .64 6.1 1.01 4.9 Medicare............................... .31 1.1 .31 1.1 .31 1.1 .27 1.2 .23 1.1 .40 1.2 .39 1.2 .33 1.2 .31 1.2 .15 1.4 .25 1.2 Federal unemployment insurance........... .03 .1 .03 .1 .03 .1 .03 .1 .04 .2 .03 .1 .03 .1 .03 .1 .03 .1 .04 .4 .03 .1 State unemployment insurance............. .19 .7 .22 .8 .18 .6 .14 .6 .13 .6 .13 .4 .18 .6 .17 .6 .13 .5 .11 1.0 .13 .6 Workers' compensation.................... .90 3.2 1.41 5.1 .64 2.3 .37 1.6 .48 2.4 .30 .9 .22 .7 .34 1.2 .35 1.4 .26 2.5 .47 2.3 Other benefits(7).......................... .09 .3 (4) (5) .13 .5 .03 .1 .02 .1 .11 .3 .11 .3 .04 .1 (4) (5) (4) (5) (4) (5) 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 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays). 4 Cost per hour worked is $0.01 or less. 5 Less than .05 percent. 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, December 2004 Census region and division(1) Area Northeast Northeast divisions South South divisions Midwest Midwest divisions West West divisions Metropolitan Nonmetropolitan Compensation area area component New England Middle Atlantic South Atlantic East South Central West South Central East North Central West North Central Mountain Pacific 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............................. $26.74 100.0 $25.53 100.0 $27.24 100.0 $21.32 100.0 $21.87 100.0 $19.91 100.0 $21.07 100.0 $23.88 100.0 $24.61 100.0 $22.27 100.0 $25.55 100.0 $21.07 100.0 $27.30 100.0 $24.52 100.0 $18.67 100.0 Wages and salaries........................... 18.88 70.6 18.27 71.6 19.13 70.2 15.42 72.3 15.92 72.8 14.06 70.6 15.23 72.3 16.79 70.3 17.05 69.3 16.21 72.8 18.23 71.4 15.23 72.3 19.40 71.1 17.49 71.3 13.08 70.1 Total benefits............................... 7.86 29.4 7.26 28.4 8.11 29.8 5.90 27.7 5.95 27.2 5.85 29.4 5.84 27.7 7.09 29.7 7.56 30.7 6.06 27.2 7.32 28.6 5.84 27.7 7.90 28.9 7.03 28.7 5.59 29.9 Paid leave................................. 1.87 7.0 1.73 6.8 1.93 7.1 1.32 6.2 1.38 6.3 1.18 5.9 1.29 6.1 1.48 6.2 1.57 6.4 1.30 5.8 1.62 6.4 1.21 5.8 1.78 6.5 1.59 6.5 1.08 5.8 Vacation................................. .90 3.4 .83 3.2 .93 3.4 .66 3.1 .69 3.2 .59 3.0 .63 3.0 .74 3.1 .77 3.1 .65 2.9 .82 3.2 .61 2.9 .90 3.3 .78 3.2 .55 3.0 Holiday.................................. .65 2.4 .62 2.4 .66 2.4 .45 2.1 .47 2.1 .40 2.0 .45 2.2 .51 2.1 .54 2.2 .43 1.9 .55 2.1 .40 1.9 .61 2.2 .54 2.2 .37 2.0 Sick..................................... .24 .9 .21 .8 .25 .9 .16 .7 .16 .7 .14 .7 .16 .8 .16 .7 .17 .7 .16 .7 .21 .8 .16 .7 .22 .8 .19 .8 .11 .6 Other.................................... .08 .3 .07 .3 .09 .3 .05 .3 .06 .3 .05 .3 .05 .2 .08 .3 .08 .3 .06 .3 .05 .2 .04 .2 .06 .2 .07 .3 .05 .2 Supplemental pay........................... .77 2.9 .70 2.7 .80 2.9 .53 2.5 .51 2.3 .66 3.3 .51 2.4 .73 3.0 .80 3.3 .56 2.5 .67 2.6 .61 2.9 .69 2.5 .67 2.7 .56 3.0 Overtime and premium(2).................. .22 .8 .22 .9 .22 .8 .22 1.0 .21 1.0 .24 1.2 .23 1.1 .28 1.2 .30 1.2 .24 1.1 .23 .9 .23 1.1 .24 .9 .23 1.0 .29 1.6 Shift differentials...................... .06 .2 .06 .2 .06 .2 .05 .2 .05 .2 .06 .3 .04 .2 .07 .3 .08 .3 .06 .3 .05 .2 .05 .2 .05 .2 .06 .2 .07 .4 Nonproduction bonuses.................... .49 1.8 .42 1.6 .52 1.9 .27 1.2 .25 1.2 .36 1.8 .24 1.1 .37 1.6 .42 1.7 .26 1.2 .38 1.5 .34 1.6 .40 1.5 .38 1.5 .20 1.1 Insurance.................................. 1.90 7.1 1.69 6.6 1.99 7.3 1.50 7.0 1.48 6.8 1.59 8.0 1.48 7.0 1.83 7.7 1.95 7.9 1.56 7.0 1.69 6.6 1.42 6.8 1.79 6.6 1.72 7.0 1.55 8.3 Life..................................... .05 .2 .04 .2 .05 .2 .04 .2 .04 .2 .04 .2 .04 .2 .04 .2 .04 .2 .04 .2 .04 .1 .03 .1 .04 .1 .04 .2 .04 .2 Health................................... 1.76 6.6 1.57 6.2 1.83 6.7 1.38 6.5 1.36 6.2 1.47 7.4 1.37 6.5 1.71 7.1 1.82 7.4 1.45 6.5 1.59 6.2 1.35 6.4 1.68 6.2 1.60 6.5 1.45 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 .04 .1 .03 .1 .03 .1 .03 .2 .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .02 .1 .04 .1 .03 .1 .02 .1 Retirement and savings..................... 1.01 3.8 .91 3.6 1.05 3.9 .71 3.3 .70 3.2 .63 3.2 .76 3.6 .99 4.1 1.09 4.4 .75 3.4 .89 3.5 .66 3.1 .99 3.6 .90 3.7 .65 3.5 Defined benefit.......................... .46 1.7 .35 1.4 .50 1.8 .32 1.5 .29 1.3 .29 1.4 .38 1.8 .59 2.5 .68 2.8 .38 1.7 .43 1.7 .23 1.1 .51 1.9 .45 1.8 .34 1.8 Defined contribution..................... .55 2.1 .56 2.2 .55 2.0 .39 1.8 .40 1.9 .35 1.7 .37 1.8 .40 1.7 .41 1.7 .37 1.7 .46 1.8 .43 2.0 .47 1.7 .45 1.8 .31 1.7 Legally required benefits.................. 2.26 8.5 2.19 8.6 2.29 8.4 1.81 8.5 1.85 8.5 1.76 8.8 1.77 8.4 2.01 8.4 2.07 8.4 1.86 8.3 2.42 9.5 1.92 9.1 2.62 9.6 2.12 8.6 1.74 9.3 Social Security and Medicare............. 1.59 5.9 1.55 6.1 1.60 5.9 1.29 6.0 1.33 6.1 1.22 6.1 1.25 6.0 1.40 5.8 1.44 5.9 1.29 5.8 1.51 5.9 1.29 6.1 1.59 5.8 1.45 5.9 1.13 6.1 Social Security(3)..................... 1.27 4.8 1.25 4.9 1.28 4.7 1.04 4.9 1.07 4.9 .98 4.9 1.01 4.8 1.12 4.7 1.16 4.7 1.03 4.6 1.21 4.7 1.04 4.9 1.28 4.7 1.17 4.8 .92 4.9 Medicare............................... .32 1.2 .31 1.2 .32 1.2 .25 1.2 .26 1.2 .23 1.2 .25 1.2 .28 1.2 .28 1.1 .27 1.2 .30 1.2 .25 1.2 .32 1.2 .29 1.2 .22 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 .8 .22 .8 .20 .7 .11 .5 .11 .5 .11 .6 .11 .5 .14 .6 .15 .6 .12 .5 .17 .7 .10 .5 .20 .7 .15 .6 .13 .7 Workers' compensation.................... .43 1.6 .39 1.5 .45 1.7 .38 1.8 .39 1.8 .40 2.0 .38 1.8 .43 1.8 .44 1.8 .41 1.8 .71 2.8 .49 2.3 .79 2.9 .48 1.9 .44 2.4 Other benefits(4).......................... .05 .2 .04 .2 .06 .2 .03 .1 .03 .1 .03 .1 .03 .1 .06 .2 .07 .3 .03 .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, December 2004 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............................. $19.99 100.0 $19.81 100.0 $20.53 100.0 $28.58 100.0 $24.16 100.0 $34.19 100.0 Wages and salaries........................... 14.79 74.0 14.77 74.6 14.87 72.4 19.69 68.9 17.06 70.6 23.02 67.3 Total benefits............................... 5.19 26.0 5.04 25.4 5.66 27.6 8.89 31.1 7.10 29.4 11.16 32.7 Paid leave................................. 1.06 5.3 1.01 5.1 1.21 5.9 2.10 7.3 1.57 6.5 2.76 8.1 Vacation................................. .52 2.6 .49 2.5 .60 2.9 1.05 3.7 .78 3.2 1.38 4.0 Holiday.................................. .37 1.9 .36 1.8 .42 2.0 .70 2.5 .54 2.2 .91 2.7 Sick..................................... .13 .7 .13 .6 .14 .7 .25 .9 .18 .7 .34 1.0 Other.................................... .04 .2 .04 .2 .05 .2 .10 .3 .07 .3 .13 .4 Supplemental pay........................... .51 2.6 .51 2.6 .52 2.5 .83 2.9 .65 2.7 1.05 3.1 Overtime and premium(1).................. .19 1.0 .17 .9 .25 1.2 .30 1.0 .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 .33 1.6 .24 1.2 .43 1.5 .34 1.4 .54 1.6 Insurance.................................. 1.24 6.2 1.16 5.8 1.48 7.2 2.25 7.9 1.88 7.8 2.72 7.9 Life..................................... .03 .1 .03 .1 .04 .2 .06 .2 .04 .2 .07 .2 Health................................... 1.16 5.8 1.09 5.5 1.38 6.7 2.08 7.3 1.74 7.2 2.50 7.3 Short-term disability.................... .03 .1 .02 .1 .04 .2 .07 .2 .06 .3 .08 .2 Long-term disability..................... .02 .1 .02 .1 .02 .1 .05 .2 .03 .1 .06 .2 Retirement and savings..................... .47 2.4 .46 2.3 .52 2.5 1.36 4.7 .87 3.6 1.97 5.8 Defined benefit.......................... .16 .8 .15 .8 .19 .9 .77 2.7 .45 1.8 1.17 3.4 Defined contribution..................... .31 1.6 .31 1.5 .33 1.6 .59 2.1 .42 1.8 .80 2.3 Legally required benefits.................. 1.90 9.5 1.90 9.6 1.91 9.3 2.29 8.0 2.09 8.6 2.54 7.4 Social Security and Medicare............. 1.22 6.1 1.22 6.2 1.24 6.0 1.65 5.8 1.42 5.9 1.95 5.7 Social Security(4)..................... .98 4.9 .98 4.9 .99 4.8 1.33 4.6 1.14 4.7 1.56 4.6 Medicare............................... .24 1.2 .24 1.2 .25 1.2 .33 1.1 .28 1.2 .39 1.1 Federal unemployment insurance........... .04 .2 .04 .2 .03 .2 .03 .1 .03 .1 .03 .1 State unemployment insurance............. .14 .7 .14 .7 .14 .7 .16 .6 .17 .7 .15 .4 Workers' compensation.................... .50 2.5 .50 2.5 .50 2.4 .44 1.6 .46 1.9 .42 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, December 2004 Benefit costs Total Wages Series compen- and Supple- Retire- Legally Other sation salaries Total Paid mental Insurance ment required bene- leave pay and benefits fits(1) savings Cost per hour worked All workers in private industry...................... $23.90 $17.02 $6.88 $1.53 $0.66 $1.70 $0.88 $2.08 $0.04 Management, professional, and related.......... 41.52 29.87 11.65 3.29 1.21 2.47 1.63 2.97 .08 Management, business, and financial.......... 46.90 33.37 13.53 3.81 1.84 2.71 1.92 3.13 .12 Professional and related..................... 38.36 27.82 10.54 2.99 .83 2.33 1.46 2.87 .06 Sales and office............................... 19.00 13.85 5.16 1.15 .40 1.47 .54 1.57 .03 Sales and related............................ 17.93 13.74 4.19 .86 .36 .98 .39 1.58 (2) Office and administrative support............ 19.74 13.92 5.81 1.34 .42 1.81 .64 1.57 .03 Service........................................ 11.90 9.02 2.89 .49 .17 .75 .19 1.29 (2) Natural resources, construction, and maintenance................................... 26.94 18.39 8.55 1.30 .88 2.07 1.29 2.97 .03 Construction and extraction.................. 27.35 18.61 8.74 .91 .85 2.03 1.59 3.34 .02 Installation, maintenance, and repair........ 26.78 18.33 8.45 1.80 .92 2.17 .96 2.56 .05 Production, transportation, and material moving........................................ 20.73 13.74 6.99 1.17 .77 1.90 .98 2.11 .05 Production................................... 21.68 14.03 7.65 1.34 .97 2.05 1.09 2.11 .08 Transportation and material moving........... 19.71 13.43 6.27 .98 .55 1.73 .86 2.12 .02 All workers, goods-producing industries(3)....... 28.13 18.54 9.59 1.70 1.18 2.38 1.53 2.71 .09 Management, professional, and related.......... 47.25 31.57 15.68 4.01 2.26 3.20 2.65 3.41 .15 Sales and office............................... 23.94 16.70 7.24 1.55 .74 2.09 .89 1.90 .08 Natural resources, construction, and maintenance................................... 27.85 18.71 9.14 1.05 .95 2.18 1.63 3.29 .04 Production, transportation, and material moving........................................ 23.21 14.66 8.55 1.44 1.12 2.34 1.27 2.29 .10 All workers, service-providing industries(4)..... 22.87 16.65 6.21 1.49 .53 1.53 .71 1.92 .03 Management, professional, and related.......... 40.70 29.63 11.07 3.19 1.05 2.37 1.48 2.90 .07 Sales and office............................... 18.62 13.63 4.99 1.12 .37 1.43 .51 1.55 .02 Service........................................ 11.83 8.98 2.85 .48 .17 .74 .18 1.28 (2) Natural resources, construction, and maintenance................................... 25.55 17.90 7.65 1.69 .78 1.92 .76 2.48 .03 Production, transportation, and material moving........................................ 18.60 12.95 5.64 .94 .47 1.52 .73 1.96 .02 Percent of total compensation All workers in private industry...................... 100.0 71.2 28.8 6.4 2.7 7.1 3.7 8.7 0.2 Management, professional, and related.......... 100.0 71.9 28.1 7.9 2.9 6.0 3.9 7.1 .2 Management, business, and financial.......... 100.0 71.1 28.9 8.1 3.9 5.8 4.1 6.7 .3 Professional and related..................... 100.0 72.5 27.5 7.8 2.2 6.1 3.8 7.5 .1 Sales and office............................... 100.0 72.9 27.1 6.0 2.1 7.8 2.8 8.3 .1 Sales and related............................ 100.0 76.7 23.3 4.8 2.0 5.5 2.2 8.8 (5) Office and administrative support............ 100.0 70.5 29.5 6.8 2.1 9.2 3.2 7.9 .2 Service........................................ 100.0 75.7 24.3 4.1 1.4 6.3 1.6 10.8 (5) Natural resources, construction, and maintenance................................... 100.0 68.3 31.7 4.8 3.3 7.7 4.8 11.0 .1 Construction and extraction.................. 100.0 68.0 32.0 3.3 3.1 7.4 5.8 12.2 .1 Installation, maintenance, and repair........ 100.0 68.4 31.6 6.7 3.4 8.1 3.6 9.6 .2 Production, transportation, and material moving........................................ 100.0 66.3 33.7 5.6 3.7 9.2 4.7 10.2 .3 Production................................... 100.0 64.7 35.3 6.2 4.5 9.5 5.0 9.7 .4 Transportation and material moving........... 100.0 68.2 31.8 5.0 2.8 8.8 4.4 10.8 .1 All workers, goods-producing industries(3)....... 100.0 65.9 34.1 6.1 4.2 8.5 5.4 9.6 .3 Management, professional, and related.......... 100.0 66.8 33.2 8.5 4.8 6.8 5.6 7.2 .3 Sales and office............................... 100.0 69.8 30.2 6.5 3.1 8.7 3.7 7.9 .3 Natural resources, construction, and maintenance................................... 100.0 67.2 32.8 3.8 3.4 7.8 5.9 11.8 .1 Production, transportation, and material moving........................................ 100.0 63.2 36.8 6.2 4.8 10.1 5.5 9.8 .4 All workers, service-providing industries(4)..... 100.0 72.8 27.2 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 5.8 3.6 7.1 .2 Sales and office............................... 100.0 73.2 26.8 6.0 2.0 7.7 2.7 8.3 .1 Service........................................ 100.0 75.9 24.1 4.1 1.4 6.2 1.5 10.8 (5) Natural resources, construction, and maintenance................................... 100.0 70.0 30.0 6.6 3.0 7.5 3.0 9.7 .1 Production, transportation, and material moving........................................ 100.0 69.6 30.4 5.0 2.6 8.2 3.9 10.6 .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, December 2004 Benefit costs Total Wages Series compen- and Supple- Retire- Legally Other sation salaries Total Paid mental Insurance ment required bene- leave pay and benefits fits(1) savings Cost per hour worked All workers, goods-producing industries(2)....... $28.13 $18.54 $9.59 $1.70 $1.18 $2.38 $1.53 $2.71 $0.09 Construction................................... 27.68 19.16 8.53 .93 1.13 1.87 1.33 3.26 (3) Manufacturing.................................. 28.10 18.14 9.96 2.05 1.20 2.59 1.56 2.43 .13 All workers, service-providing industries(4)..... 22.87 16.65 6.21 1.49 .53 1.53 .71 1.92 .03 Trade, transportation, and utilities........... 19.92 14.32 5.60 1.14 .44 1.50 .69 1.83 .02 Wholesale trade.............................. 26.73 18.78 7.94 1.74 .78 2.15 .99 2.25 .04 Retail trade................................. 14.44 11.02 3.42 .64 .22 .86 .28 1.42 (3) Transportation and warehousing............... 27.87 18.75 9.13 1.78 .60 2.63 1.51 2.59 .02 Utilities.................................... 41.73 26.42 15.31 3.99 1.92 3.74 2.32 3.08 .26 Information.................................... 34.30 24.10 10.20 2.89 .96 2.63 1.15 2.46 .11 Financial activities........................... 32.73 22.89 9.84 2.33 1.32 2.42 1.44 2.22 .11 Finance and insurance........................ 37.09 25.80 11.29 2.70 1.62 2.69 1.80 2.34 .14 Credit intermediation and related activities................................ 33.88 24.26 9.62 2.34 1.06 2.44 1.64 2.01 .14 Insurance carriers and related activities................................ 35.14 23.81 11.33 2.83 1.36 2.81 1.71 2.49 .14 Real estate and rental and leasing........... 20.32 14.63 5.70 1.26 .47 1.64 .41 1.89 .02 Professional and business services............. 27.60 20.46 7.14 1.91 .66 1.54 .79 2.20 .04 Professional and technical services.......... 36.40 26.77 9.63 2.94 .80 2.07 1.10 2.67 .05 Administrative and waste services............ 17.27 13.32 3.95 .76 .35 .84 .29 1.70 (3) Education and health services.................. 25.53 18.64 6.89 1.84 .42 1.81 .74 2.07 (3) Educational services......................... 33.61 25.06 8.55 2.21 .13 2.23 1.34 2.63 (3) Junior colleges, colleges, and universities.............................. 38.77 28.38 10.40 2.86 .13 2.75 1.91 2.74 (3) Health care and social assistance............ 23.87 17.32 6.55 1.76 .49 1.73 .62 1.95 (3) Leisure and hospitality........................ 10.57 8.35 2.22 .34 .13 .44 .10 1.20 (3) Accommodation and food services.............. 9.58 7.62 1.95 .26 .11 .38 .07 1.13 (3) Other services................................. 20.62 15.15 5.48 1.34 .32 1.31 .60 1.89 (3) Percent of total compensation All workers, goods-producing industries(2)....... 100.0 65.9 34.1 6.1 4.2 8.5 5.4 9.6 0.3 Construction................................... 100.0 69.2 30.8 3.3 4.1 6.8 4.8 11.8 (5) Manufacturing.................................. 100.0 64.6 35.4 7.3 4.3 9.2 5.6 8.6 .5 All workers, service-providing industries(4)..... 100.0 72.8 27.2 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 3.4 9.2 .1 Wholesale trade.............................. 100.0 70.3 29.7 6.5 2.9 8.0 3.7 8.4 .1 Retail trade................................. 100.0 76.3 23.7 4.4 1.5 6.0 2.0 9.8 (5) Transportation and warehousing............... 100.0 67.3 32.7 6.4 2.1 9.4 5.4 9.3 .1 Utilities.................................... 100.0 63.3 36.7 9.6 4.6 9.0 5.6 7.4 .6 Information.................................... 100.0 70.3 29.7 8.4 2.8 7.7 3.3 7.2 .3 Financial activities........................... 100.0 69.9 30.1 7.1 4.0 7.4 4.4 6.8 .3 Finance and insurance........................ 100.0 69.6 30.4 7.3 4.4 7.2 4.9 6.3 .4 Credit intermediation and related activities................................ 100.0 71.6 28.4 6.9 3.1 7.2 4.8 5.9 .4 Insurance carriers and related activities................................ 100.0 67.8 32.2 8.0 3.9 8.0 4.9 7.1 .4 Real estate and rental and leasing........... 100.0 72.0 28.0 6.2 2.3 8.1 2.0 9.3 .1 Professional and business services............. 100.0 74.1 25.9 6.9 2.4 5.6 2.9 8.0 .1 Professional and technical services.......... 100.0 73.5 26.5 8.1 2.2 5.7 3.0 7.3 .1 Administrative and waste services............ 100.0 77.1 22.9 4.4 2.0 4.9 1.7 9.9 (5) Education and health services.................. 100.0 73.0 27.0 7.2 1.7 7.1 2.9 8.1 (5) Educational services......................... 100.0 74.6 25.4 6.6 .4 6.6 4.0 7.8 (5) Junior colleges, colleges, and universities.............................. 100.0 73.2 26.8 7.4 .3 7.1 4.9 7.1 (5) Health care and social assistance............ 100.0 72.6 27.4 7.4 2.0 7.2 2.6 8.2 (5) Leisure and hospitality........................ 100.0 79.0 21.0 3.2 1.2 4.2 1.0 11.4 (5) Accommodation and food services.............. 100.0 79.6 20.4 2.7 1.1 4.0 .7 11.8 (5) Other services................................. 100.0 73.4 26.6 6.5 1.6 6.3 2.9 9.2 (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, December 2004 Benefit costs Total Wages Series compen- and Supple- Retire- Legally Other sation salaries Total Paid mental Insurance ment required bene- leave pay and benefits fits(1) savings Cost per hour worked All full-time workers in private industry.......... $27.32 $19.14 $8.19 $1.89 $0.81 $2.07 $1.09 $2.27 $0.05 Management, professional, and related.......... 42.94 30.60 12.34 3.55 1.29 2.65 1.77 2.98 .09 Management, business, and financial.......... 47.32 33.61 13.71 3.87 1.87 2.75 1.94 3.15 .12 Professional and related..................... 39.92 28.52 11.40 3.34 .89 2.59 1.65 2.87 .07 Sales and office............................... 22.08 15.82 6.27 1.47 .50 1.85 .68 1.73 .03 Sales and related............................ 24.06 18.11 5.95 1.34 .57 1.51 .58 1.93 .02 Office and administrative support............ 21.12 14.70 6.42 1.54 .47 2.02 .73 1.63 .04 Service........................................ 14.28 10.30 3.98 .80 .25 1.21 .31 1.41 (2) Natural resources, construction, and maintenance................................... 27.41 18.63 8.78 1.35 .91 2.16 1.34 2.98 .03 Construction and extraction.................. 27.41 18.59 8.81 .92 .86 2.06 1.63 3.31 .02 Installation, maintenance, and repair........ 27.53 18.75 8.78 1.89 .96 2.28 1.01 2.58 .05 Production, transportation, and material moving........................................ 22.43 14.68 7.75 1.33 .89 2.12 1.12 2.22 .06 Production................................... 22.49 14.41 8.08 1.43 1.04 2.20 1.17 2.16