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Media Contact: FOR RELEASE: 10:00 A.M. EDT
(202) 691-5902 THURSDAY, MARCH 12, 2009
Internet address:
http://www.bls.gov/ect
EMPLOYER COSTS FOR EMPLOYEE COMPENSATION-DECEMBER 2008
Employer costs for employee compensation for civilian workers averaged $29.18 per hour worked in
December 2008, the U.S. Department of Labor’s Bureau of Labor Statistics reported today. Wages and
salaries, which averaged $20.37, accounted for 69.8 percent of these costs, while benefits, which
averaged $8.81, accounted for the remaining 30.2 percent. (See table 1.) Employer costs for legally
required benefits averaged $2.27, or 7.8 percent of total compensation per hour worked in December 2008.
Legally required benefits--which include Social Security, Medicare, federal and state unemployment
insurance, and workers’ compensation--is only one of several benefit categories included in Employer
Costs for Employee Compensation, along with wages and salaries. Employer Costs for Employee Compensation
is a product of the National Compensation Survey, which measures employer costs for wages and salaries,
and employee benefits for nonfarm private and state and local government workers.
Employer costs for insurance benefits--life, health, and disability--averaged $2.45 per hour (8.4
percent of total compensation). Paid leave benefits (vacations, holidays, sick leave, and personal)
averaged $2.06 (7.1 percent); retirement and savings averaged $1.29 (4.4 percent); and supplemental pay
averaged 74 cents (2.5 percent) per hour worked.
Private industry
In December 2008, private industry employer compensation costs averaged $27.35 per hour worked.
Wages and salaries averaged $19.37 (70.8 percent), while benefits averaged $7.98 (29.2 percent). Employer
costs for legally required benefits averaged $2.26 (8.3 percent) per hour worked, insurance benefits averaged
$2.09 (7.6 percent), paid leave averaged $1.85 (6.8 percent), retirement and savings averaged 96 cents
(3.5 percent), and supplemental pay averaged 81 cents (3.0 percent). (See table 5.)
Legally required benefit costs in private industry
The average cost for legally required benefits was $2.26 per hour worked in private industry (8.3 percent
of total compensation) in December 2008. Legally required benefit costs are often directly linked to
wages; therefore, higher paid occupations or industries will typically show higher estimates for this
compensation component.
_____________________________________________________________________________________________________________________
Metropolitan and Nonmetropolitan Area Data Series
Effective with this release, compensation data aggregated across all metropolitan and nonmetropolitan areas--
which previously appeared in Table 7--have been discontinued as a result of classification changes to metropolitan
statistical areas.
_____________________________________________________________________________________________________________________
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 $1.36 per
hour worked for service occupations to $3.38 per hour for management, professional, and related occupations.
The proportion of total compensation represented by legally required benefits ranged from 7.0 percent for
management, professional, and related workers to 10.3 percent for natural resources, construction, and
maintenance workers. (See table 5.)
Employer costs for legally required benefits were significantly higher for union workers, $3.11 per hour,
than for nonunion workers, $2.16 per hour. As a proportion of total compensation, legally required benefits
accounted for 8.6 percent of total compensation for union workers, compared with 8.2 percent for nonunion
workers. (See table 5.)
Costs for legally required benefits were higher in goods-producing industries ($2.90 per hour, or 9.0 percent
of total compensation) than in service-providing industries ($2.11 per hour, or 8.0 percent of total compensation).
Within goods-producing industries, construction averaged $3.48 per hour worked (11.2 percent), higher than in
manufacturing, at $2.60 per hour (8.2 percent). For workers’ compensation, a component of legally required
benefits, costs were $1.42 per hour in construction, significantly higher than in manufacturing, at 57 cents per
hour. Legally required benefit costs in service-providing industries ranged from $1.26 per hour for the leisure
and hospitality industry (10.6 percent) to $2.86 for the information industry (7.1 percent). (See table 6.)
Among the four census regions, employer costs for legally required benefits ranged from $1.95 in the South
to $2.58 per hour in the Northeast. Legally required benefit costs were $2.18 in the Midwest, less than in the
West, which was $2.55. Within the nine census divisions, costs for legally required benefits ranged from $1.78
in the East South Central division, to $2.71 in the Pacific division. (See table 7.)
Legally required benefit costs increased in average dollar amount per hour with establishment size. In
establishments with fewer than 100 employees, average hourly costs were $2.03, less than the cost of $2.50 in
establishments with 100 employees or more. Legally required benefit costs in establishments with fewer than
50 employees averaged 9.0 percent of total compensation, and in establishments with 500 workers or more,
7.2 percent. (See table 8.)
Paid leave benefit costs in private industry
Employer costs for paid leave benefits were highest for management, professional, and related occupations,
$4.09 per hour, or 8.4 percent of total compensation, in December 2008. Costs were lowest among service
occupations, 57 cents or 4.3 percent of total compensation. (See table 5.) Included in this amount were employer
costs for vacations, holidays, sick leave, and personal leave. Paid leave benefit costs are often directly linked
to wages; therefore, higher paid occupations or industries will typically show higher estimates for this
compensation component. For information on paid leave provisions, see the National Compensation Survey: Employee
Benefits in the United States, March 2008 at http://www.bls.gov/ncs/ebs/benefits/2008/benefits.htm.
Employer cost for paid leave benefits averaged $2.65 per hour worked for union workers, significantly higher
than the $1.76 per hour average for nonunion workers. (See table 5.)
Paid leave costs in goods-producing industries were $2.05 (6.4 percent of total compensation), greater than
the average for service-providing industries, $1.81 (6.9 percent of total compensation) in December 2008.
(See table 6.)
Among the nine census divisions, paid leave costs ranged from $1.26 in the East South Central division, to
$2.47 in the New England division. (See table 7.)
Paid leave benefits costs increased, both in average dollar amount and as a proportion of total compensation,
with establishment size. Establishments with fewer than 100 workers averaged $1.24 per hour (5.5 percent);
significantly less than those with 100 workers or more, $2.52 per hour (7.8 percent). (See table 8).
______________________________________________________________________________________________________________________
NOTE:
The Employer Costs for Employee Compensation for March 2009 is scheduled to be released Wednesday, June 10, 2009,
at 10:00 A.M. EDT.
______________________________________________________________________________________________________________________
Table of Contents:
Table 1. Civilian workers, by major occupational and industry group 6
Table 2. Civilian workers, by occupational and industry group 8
Table 3. State and local government workers, by major occupational
and industry group 9
Table 4. State and local government workers, by occupational and
industry group 10
Table 5. Private industry workers, by major occupational group and
bargaining unit status 11
Table 6. Private industry workers, by major industry group 13
Table 7. Private industry workers, by census region and division 15
Table 8. Private industry workers, by establishment employment size 18
Table 9. Private industry workers, goods-producing and
service-providing industries, by occupational group 19
Table 10. Private industry workers, by industry group 20
Table 11. Private industry workers, by occupational group and
full-time and part-time status 21
Table 12. Private industry workers, by industry group and full-time
and part-time status 22
Table 13. Private industry workers, by major industry group and
establishment employment size and bargaining unit status 23
Table 14. Private industry health care and social assistance workers,
by industry and occupational group 24
Technical Note 25
Note: Supplemental tables with occupational, establishment size, and bargaining status series for detailed
industries are available at http://www.bls.gov/ncs/ect/sp/ecsuptc9.pdf and http://www.bls.gov/ncs/ect/sp/ecsuptc9.txt.
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 2008
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............................. $29.18 100.0 $48.49 100.0 $21.76 100.0 $15.79 100.0 $30.97 100.0 $23.33 100.0 $32.15 100.0 $28.60 100.0
Wages and salaries........................... 20.37 69.8 34.07 70.3 15.42 70.9 11.22 71.1 20.99 67.8 15.57 66.7 21.54 67.0 20.14 70.4
Total benefits............................... 8.81 30.2 14.43 29.7 6.34 29.1 4.57 28.9 9.98 32.2 7.76 33.3 10.61 33.0 8.46 29.6
Paid leave................................. 2.06 7.1 4.00 8.2 1.44 6.6 .89 5.6 1.62 5.2 1.41 6.0 2.06 6.4 2.06 7.2
Vacation................................. .98 3.4 1.84 3.8 .70 3.2 .42 2.7 .85 2.7 .72 3.1 1.10 3.4 .96 3.4
Holiday.................................. .67 2.3 1.28 2.6 .47 2.2 .28 1.8 .53 1.7 .50 2.1 .74 2.3 .66 2.3
Sick..................................... .32 1.1 .68 1.4 .21 .9 .14 .9 .17 .6 .16 .7 .18 .6 .34 1.2
Personal................................. .09 .3 .20 .4 .06 .3 .04 .2 .07 .2 .04 .2 .05 .1 .10 .3
Supplemental pay........................... .74 2.5 1.16 2.4 .50 2.3 .29 1.8 .98 3.2 .85 3.7 1.26 3.9 .64 2.2
Overtime and premium(4).................. .26 .9 .16 .3 .15 .7 .17 1.1 .66 2.1 .52 2.2 .58 1.8 .20 .7
Shift differentials...................... .06 .2 .10 .2 .02 .1 .05 .3 .05 .2 .10 .4 .09 .3 .06 .2
Nonproduction bonuses.................... .42 1.4 .90 1.9 .33 1.5 .07 .5 .27 .9 .23 1.0 .59 1.8 .38 1.3
Insurance.................................. 2.45 8.4 3.65 7.5 1.98 9.1 1.35 8.5 2.68 8.7 2.40 10.3 2.92 9.1 2.36 8.3
Life..................................... .05 .2 .10 .2 .03 .2 .02 .1 .06 .2 .04 .2 .07 .2 .05 .2
Health................................... 2.31 7.9 3.39 7.0 1.88 8.7 1.30 8.2 2.51 8.1 2.26 9.7 2.72 8.4 2.23 7.8
Short-term disability.................... .05 .2 .07 .2 .03 .2 .02 .1 .08 .3 .06 .3 .09 .3 .04 .1
Long-term disability..................... .04 .1 .09 .2 .03 .1 (5) (6) .03 .1 .04 .2 .04 .1 .04 .1
Retirement and savings..................... 1.29 4.4 2.43 5.0 .72 3.3 .60 3.8 1.59 5.1 .90 3.9 1.48 4.6 1.25 4.4
Defined benefit.......................... .78 2.7 1.47 3.0 .32 1.5 .46 2.9 1.10 3.5 .52 2.2 .84 2.6 .76 2.7
Defined contribution..................... .51 1.8 .96 2.0 .40 1.8 .14 .9 .49 1.6 .38 1.6 .64 2.0 .49 1.7
Legally required benefits.................. 2.27 7.8 3.18 6.6 1.70 7.8 1.44 9.1 3.10 10.0 2.19 9.4 2.89 9.0 2.15 7.5
Social Security and Medicare............. 1.65 5.7 2.65 5.5 1.29 5.9 .94 6.0 1.76 5.7 1.33 5.7 1.83 5.7 1.62 5.6
Social Security(7)..................... 1.32 4.5 2.08 4.3 1.04 4.8 .76 4.8 1.42 4.6 1.07 4.6 1.47 4.6 1.29 4.5
Medicare............................... .33 1.1 .56 1.2 .25 1.2 .19 1.2 .34 1.1 .26 1.1 .36 1.1 .33 1.2
Federal unemployment insurance........... .03 .1 .02 (6) .03 .1 .03 .2 .03 .1 .03 .1 .03 .1 .03 .1
State unemployment insurance............. .14 .5 .13 .3 .13 .6 .11 .7 .18 .6 .16 .7 .20 .6 .12 .4
Workers' compensation.................... .45 1.6 .38 .8 .25 1.2 .35 2.2 1.14 3.7 .67 2.9 .84 2.6 .38 1.3
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; other services, except public administration; and 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.
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 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
Civilian workers(1)............................ $29.18 $20.37 $8.81 $2.06 $0.74 $2.45 $1.29 $2.27
Occupational group
Management, professional, and related.... 48.49 34.07 14.43 4.00 1.16 3.65 2.43 3.18
Management, business, and financial.... 54.64 37.93 16.71 5.02 1.92 3.70 2.53 3.54
Professional and related............... 46.18 32.61 13.57 3.62 .88 3.64 2.40 3.04
Teachers(2).......................... 52.29 37.24 15.06 3.40 .15 4.91 3.65 2.96
Primary, secondary, and special
education school teachers......... 49.85 35.68 14.17 2.41 .15 5.32 3.60 2.69
Registered nurses.................... 46.46 32.71 13.74 3.84 1.56 3.17 1.74 3.44
Sales and office......................... 21.76 15.42 6.34 1.44 .50 1.98 .72 1.70
Sales and related...................... 20.13 15.07 5.06 1.07 .55 1.27 .49 1.69
Office and administrative support...... 22.74 15.64 7.11 1.65 .47 2.41 .86 1.71
Service.................................. 15.79 11.22 4.57 .89 .29 1.35 .60 1.44
Natural resources, construction, and
maintenance............................. 30.97 20.99 9.98 1.62 .98 2.68 1.59 3.10
Construction, extraction, farming,
fishing, and forestry(3).............. 31.21 21.01 10.20 1.23 1.00 2.63 1.88 3.46
Installation, maintenance, and repair.. 30.70 20.98 9.72 2.06 .96 2.73 1.26 2.71
Production, transportation, and material
moving.................................. 23.33 15.57 7.76 1.41 .85 2.40 .90 2.19
Production............................. 23.94 15.89 8.05 1.55 1.01 2.55 .76 2.18
Transportation and material moving..... 22.74 15.26 7.47 1.27 .70 2.26 1.04 2.20
Industry group
Education and health services............ 34.13 23.90 10.23 2.57 .42 3.18 1.77 2.28
Educational services................... 41.53 28.77 12.76 2.97 .15 4.39 2.86 2.40
Elementary and secondary schools..... 40.93 28.46 12.48 2.25 .15 4.76 3.05 2.28
Junior colleges, colleges, and
universities....................... 44.97 30.63 14.34 4.80 .15 3.95 2.74 2.70
Health care and social assistance...... 28.73 20.34 8.38 2.29 .63 2.30 .98 2.19
Hospitals............................ 35.19 23.81 11.38 3.12 1.07 3.31 1.36 2.53
Percent of total compensation
Civilian workers(1)............................ 100.0 69.8 30.2 7.1 2.5 8.4 4.4 7.8
Occupational group
Management, professional, and related.... 100.0 70.3 29.7 8.2 2.4 7.5 5.0 6.6
Management, business, and financial.... 100.0 69.4 30.6 9.2 3.5 6.8 4.6 6.5
Professional and related............... 100.0 70.6 29.4 7.8 1.9 7.9 5.2 6.6
Teachers(2).......................... 100.0 71.2 28.8 6.5 .3 9.4 7.0 5.7
Primary, secondary, and special
education school teachers......... 100.0 71.6 28.4 4.8 .3 10.7 7.2 5.4
Registered nurses.................... 100.0 70.4 29.6 8.3 3.4 6.8 3.7 7.4
Sales and office......................... 100.0 70.9 29.1 6.6 2.3 9.1 3.3 7.8
Sales and related...................... 100.0 74.8 25.2 5.3 2.7 6.3 2.4 8.4
Office and administrative support...... 100.0 68.7 31.3 7.3 2.0 10.6 3.8 7.5
Service.................................. 100.0 71.1 28.9 5.6 1.8 8.5 3.8 9.1
Natural resources, construction, and
maintenance............................. 100.0 67.8 32.2 5.2 3.2 8.7 5.1 10.0
Construction, extraction, farming,
fishing, and forestry(3).............. 100.0 67.3 32.7 3.9 3.2 8.4 6.0 11.1
Installation, maintenance, and repair.. 100.0 68.3 31.7 6.7 3.1 8.9 4.1 8.8
Production, transportation, and material
moving.................................. 100.0 66.7 33.3 6.0 3.7 10.3 3.9 9.4
Production............................. 100.0 66.4 33.6 6.5 4.2 10.6 3.2 9.1
Transportation and material moving..... 100.0 67.1 32.9 5.6 3.1 10.0 4.6 9.7
Industry group
Education and health services............ 100.0 70.0 30.0 7.5 1.2 9.3 5.2 6.7
Educational services................... 100.0 69.3 30.7 7.2 .4 10.6 6.9 5.8
Elementary and secondary schools..... 100.0 69.5 30.5 5.5 .4 11.6 7.4 5.6
Junior colleges, colleges, and
universities....................... 100.0 68.1 31.9 10.7 .3 8.8 6.1 6.0
Health care and social assistance...... 100.0 70.8 29.2 8.0 2.2 8.0 3.4 7.6
Hospitals............................ 100.0 67.7 32.3 8.9 3.0 9.4 3.9 7.2
1 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal
government.
2 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and
instructors.
3 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of
December 2006.
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 2008
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............................. $39.25 100.0 $48.19 100.0 $26.64 100.0 $28.49 100.0 $39.30 100.0
Wages and salaries........................... 25.87 65.9 32.85 68.2 16.47 61.8 17.27 60.6 25.91 65.9
Total benefits............................... 13.38 34.1 15.34 31.8 10.17 38.2 11.22 39.4 13.39 34.1
Paid leave................................. 3.21 8.2 3.79 7.9 2.41 9.0 2.55 9.0 3.22 8.2
Vacation................................. 1.14 2.9 1.17 2.4 1.08 4.0 1.10 3.9 1.14 2.9
Holiday.................................. 1.05 2.7 1.24 2.6 .77 2.9 .83 2.9 1.05 2.7
Sick..................................... .81 2.1 1.06 2.2 .47 1.8 .50 1.8 .81 2.1
Personal................................. .22 .6 .31 .6 .10 .4 .13 .4 .22 .6
Supplemental pay........................... .34 .9 .26 .5 .20 .7 .55 1.9 .34 .9
Overtime and premium(3).................. .17 .4 .07 .2 .11 .4 .35 1.2 .17 .4
Shift differentials...................... .04 .1 .03 .1 .02 .1 .08 .3 .04 .1
Nonproduction bonuses.................... .13 .3 .15 .3 .07 .3 .11 .4 .13 .3
Insurance.................................. 4.43 11.3 4.92 10.2 3.99 15.0 3.58 12.6 4.43 11.3
Life..................................... .10 .2 .14 .3 .05 .2 .04 .2 .10 .3
Health................................... 4.25 10.8 4.69 9.7 3.88 14.6 3.48 12.2 4.26 10.8
Short-term disability.................... .02 .1 .03 .1 .02 .1 .02 .1 .02 .1
Long-term disability..................... .05 .1 .07 .1 .04 .2 .03 .1 .05 .1
Retirement and savings..................... 3.07 7.8 3.68 7.6 1.90 7.1 2.68 9.4 3.08 7.8
Defined benefit.......................... 2.76 7.0 3.28 6.8 1.68 6.3 2.45 8.6 2.76 7.0
Defined contribution..................... .32 .8 .39 .8 .22 .8 .23 .8 .32 .8
Legally required benefits.................. 2.32 5.9 2.70 5.6 1.67 6.3 1.86 6.5 2.32 5.9
Social Security and Medicare............. 1.82 4.6 2.23 4.6 1.30 4.9 1.25 4.4 1.82 4.6
Social Security(4)..................... 1.40 3.6 1.71 3.6 1.02 3.8 .97 3.4 1.40 3.6
Medicare............................... .42 1.1 .52 1.1 .27 1.0 .29 1.0 .42 1.1
Federal unemployment insurance........... (5) (6) (5) (6) (5) (6) (5) (6) (5) (6)
State unemployment insurance............. .06 .2 .06 .1 .06 .2 .07 .2 .06 .2
Workers' compensation.................... .44 1.1 .40 .8 .32 1.2 .54 1.9 .44 1.1
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.
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 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
State and local government workers............. $39.25 $25.87 $13.38 $3.21 $0.34 $4.43 $3.07 $2.32
Occupational group
Management, professional, and related.... 48.19 32.85 15.34 3.79 .26 4.92 3.68 2.70
Professional and related............... 47.51 32.50 15.01 3.57 .24 4.92 3.66 2.63
Teachers(1).......................... 54.34 38.03 16.31 3.66 .15 5.46 4.17 2.88
Primary, secondary, and special
education school teachers......... 52.20 37.07 15.13 2.49 .15 5.79 4.01 2.69
Sales and office......................... 26.64 16.47 10.17 2.41 .20 3.99 1.90 1.67
Office and administrative support...... 26.83 16.55 10.29 2.44 .20 4.06 1.93 1.67
Service.................................. 28.49 17.27 11.22 2.55 .55 3.58 2.68 1.86
Industry group
Education and health services............ 41.72 28.33 13.39 3.13 .21 4.63 3.10 2.32
Educational services................... 42.08 28.74 13.34 3.02 .15 4.73 3.14 2.30
Elementary and secondary schools..... 41.41 28.60 12.82 2.27 .15 4.94 3.21 2.24
Junior colleges, colleges, and
universities....................... 44.64 29.49 15.15 5.45 .15 4.09 2.95 2.52
Health care and social assistance...... 39.31 25.55 13.76 3.86 .59 4.02 2.84 2.45
Hospitals............................ 35.42 22.91 12.51 3.41 .73 4.15 1.94 2.28
Public administration.................... 36.37 22.48 13.89 3.49 .56 4.22 3.27 2.36
Percent of total compensation
State and local government workers............. 100.0 65.9 34.1 8.2 0.9 11.3 7.8 5.9
Occupational group
Management, professional, and related.... 100.0 68.2 31.8 7.9 .5 10.2 7.6 5.6
Professional and related............... 100.0 68.4 31.6 7.5 .5 10.3 7.7 5.5
Teachers(1).......................... 100.0 70.0 30.0 6.7 .3 10.0 7.7 5.3
Primary, secondary, and special
education school teachers......... 100.0 71.0 29.0 4.8 .3 11.1 7.7 5.2
Sales and office......................... 100.0 61.8 38.2 9.0 .7 15.0 7.1 6.3
Office and administrative support...... 100.0 61.7 38.3 9.1 .7 15.1 7.2 6.2
Service.................................. 100.0 60.6 39.4 9.0 1.9 12.6 9.4 6.5
Industry group
Education and health services............ 100.0 67.9 32.1 7.5 .5 11.1 7.4 5.6
Educational services................... 100.0 68.3 31.7 7.2 .4 11.2 7.5 5.5
Elementary and secondary schools..... 100.0 69.1 30.9 5.5 .4 11.9 7.8 5.4
Junior colleges, colleges, and
universities....................... 100.0 66.1 33.9 12.2 .3 9.2 6.6 5.6
Health care and social assistance...... 100.0 65.0 35.0 9.8 1.5 10.2 7.2 6.2
Hospitals............................ 100.0 64.7 35.3 9.6 2.1 11.7 5.5 6.4
Public administration.................... 100.0 61.8 38.2 9.6 1.5 11.6 9.0 6.5
1 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and
instructors.
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 unit status, December
2008
Occupational group Bargaining unit 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............................. $27.35 100.0 $48.62 100.0 $21.31 100.0 $13.40 100.0 $30.83 100.0 $23.11 100.0 $36.22 100.0 $26.31 100.0
Wages and salaries........................... 19.37 70.8 34.58 71.1 15.32 71.9 10.09 75.3 21.07 68.4 15.49 67.0 22.53 62.2 19.00 72.2
Total benefits............................... 7.98 29.2 14.04 28.9 5.98 28.1 3.32 24.7 9.75 31.6 7.62 33.0 13.69 37.8 7.31 27.8
Paid leave................................. 1.85 6.8 4.09 8.4 1.35 6.3 .57 4.3 1.50 4.9 1.38 6.0 2.65 7.3 1.76 6.7
Vacation................................. .95 3.5 2.13 4.4 .67 3.1 .30 2.2 .80 2.6 .71 3.1 1.36 3.8 .91 3.4
Holiday.................................. .60 2.2 1.29 2.7 .44 2.1 .18 1.3 .49 1.6 .49 2.1 .79 2.2 .58 2.2
Sick..................................... .23 .8 .52 1.1 .18 .9 .08 .6 .14 .5 .14 .6 .36 1.0 .21 .8
Personal................................. .07 .2 .15 .3 .05 .3 .02 .1 .06 .2 .04 .2 .13 .4 .06 .2
Supplemental pay........................... .81 3.0 1.54 3.2 .52 2.5 .24 1.8 1.02 3.3 .87 3.7 1.20 3.3 .77 2.9
Overtime and premium(1).................. .28 1.0 .20 .4 .15 .7 .14 1.0 .69 2.2 .53 2.3 .77 2.1 .22 .8
Shift differentials...................... .07 .2 .13 .3 .02 .1 .04 .3 .05 .2 .10 .4 .17 .5 .05 .2
Nonproduction bonuses.................... .47 1.7 1.21 2.5 .35 1.7 .06 .5 .29 .9 .24 1.0 .25 .7 .50 1.9
Insurance.................................. 2.09 7.6 3.12 6.4 1.79 8.4 .93 6.9 2.55 8.3 2.32 10.1 4.27 11.8 1.83 7.0
Life..................................... .05 .2 .09 .2 .03 .2 (2) (3) .06 .2 .04 .2 .08 .2 .04 .2
Health................................... 1.95 7.1 2.85 5.9 1.70 8.0 .89 6.7 2.37 7.7 2.18 9.4 3.99 11.0 1.71 6.5
Short-term disability.................... .05 .2 .09 .2 .04 .2 (2) (3) .09 .3 .06 .3 .14 .4 .04 .2
Long-term disability..................... .04 .1 .09 .2 .03 .1 (2) (3) .03 .1 .04 .2 .07 .2 .04 .1
Retirement and savings..................... .96 3.5 1.91 3.9 .61 2.9 .21 1.6 1.51 4.9 .86 3.7 2.46 6.8 .79 3.0
Defined benefit.......................... .42 1.5 .70 1.4 .20 .9 .08 .6 .99 3.2 .47 2.0 1.74 4.8 .26 1.0
Defined contribution..................... .55 2.0 1.21 2.5 .41 1.9 .13 1.0 .52 1.7 .39 1.7 .73 2.0 .53 2.0
Legally required benefits.................. 2.26 8.3 3.38 7.0 1.71 8.0 1.36 10.2 3.18 10.3 2.20 9.5 3.11 8.6 2.16 8.2
Social Security and Medicare............. 1.62 5.9 2.82 5.8 1.29 6.0 .89 6.6 1.78 5.8 1.33 5.7 1.96 5.4 1.58 6.0
Social Security(4)..................... 1.30 4.8 2.24 4.6 1.04 4.9 .72 5.4 1.44 4.7 1.07 4.6 1.58 4.4 1.27 4.8
Medicare............................... .32 1.2 .58 1.2 .25 1.2 .17 1.3 .34 1.1 .26 1.1 .38 1.1 .31 1.2
Federal unemployment insurance........... .03 .1 .03 .1 .03 .2 .04 .3 .03 .1 .03 .1 .03 .1 .03 .1
State unemployment insurance............. .15 .5 .16 .3 .14 .6 .12 .9 .19 .6 .16 .7 .22 .6 .14 .5
Workers' compensation.................... .46 1.7 .37 .8 .25 1.2 .32 2.4 1.18 3.8 .67 2.9 .90 2.5 .40 1.5
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.
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 2008
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(3) 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............................. $32.14 100.0 $31.20 100.0 $31.87 100.0 $26.22 100.0 $22.80 100.0 $40.47 100.0 $36.12 100.0 $33.00 100.0 $29.28 100.0 $11.86 100.0 $24.38 100.0
Wages and salaries........................... 21.54 67.0 21.62 69.3 21.10 66.2 18.86 71.9 16.19 71.0 27.82 68.7 24.56 68.0 24.15 73.2 21.07 72.0 9.36 78.9 18.05 74.0
Total benefits............................... 10.59 33.0 9.58 30.7 10.77 33.8 7.36 28.1 6.61 29.0 12.65 31.3 11.57 32.0 8.85 26.8 8.21 28.0 2.50 21.1 6.33 26.0
Paid leave................................. 2.05 6.4 1.12 3.6 2.43 7.6 1.81 6.9 1.38 6.0 3.67 9.1 3.00 8.3 2.33 7.1 2.22 7.6 .38 3.2 1.53 6.3
Vacation................................. 1.09 3.4 .62 2.0 1.28 4.0 .92 3.5 .71 3.1 1.86 4.6 1.54 4.3 1.18 3.6 1.12 3.8 .21 1.8 .72 3.0
Holiday.................................. .74 2.3 .39 1.3 .88 2.8 .57 2.2 .43 1.9 .99 2.5 .92 2.6 .80 2.4 .68 2.3 .12 1.0 .56 2.3
Sick..................................... .18 .6 .08 .3 .22 .7 .24 .9 .19 .8 .49 1.2 .41 1.1 .29 .9 .32 1.1 .04 .3 .19 .8
Personal................................. .05 .1 .03 .1 .06 .2 .07 .3 .04 .2 .33 .8 .12 .3 .07 .2 .10 .3 .02 .1 .04 .2
Supplemental pay........................... 1.27 3.9 1.07 3.4 1.29 4.1 .71 2.7 .58 2.6 1.11 2.8 1.90 5.3 .95 2.9 .56 1.9 .14 1.2 .52 2.1
Overtime and premium(4).................. .58 1.8 .61 2.0 .54 1.7 .20 .8 .27 1.2 .38 .9 .15 .4 .20 .6 .22 .7 .07 .6 .15 .6
Shift differentials...................... .09 .3 (5) (6) .14 .4 .06 .2 .02 .1 .06 .1 (5) (6) .04 .1 .20 .7 (5) (6) (5) (6)
Nonproduction bonuses.................... .60 1.9 .45 1.5 .62 1.9 .44 1.7 .29 1.3 .68 1.7 1.74 4.8 .72 2.2 .15 .5 .06 .5 .36 1.5
Insurance.................................. 2.91 9.0 2.28 7.3 3.13 9.8 1.90 7.2 1.83 8.0 3.34 8.2 2.80 7.8 2.04 6.2 2.25 7.7 .62 5.2 1.53 6.3
Life..................................... .07 .2 .06 .2 .06 .2 .04 .2 .03 .1 .05 .1 .07 .2 .06 .2 .04 .1 (5) (6) .07 .3
Health................................... 2.71 8.4 2.14 6.9 2.92 9.2 1.77 6.8 1.73 7.6 3.04 7.5 2.60 7.2 1.87 5.7 2.12 7.2 .59 5.0 1.39 5.7
Short-term disability.................... .09 .3 .07 .2 .10 .3 .05 .2 .04 .2 .18 .5 .08 .2 .06 .2 .04 .1 (5) (6) .03 .1
Long-term disability..................... .04 .1 .02 .1 .05 .2 .04 .2 .03 .1 .07 .2 .06 .2 .05 .2 .05 .2 (5) (6) .03 .1
Retirement and savings..................... 1.47 4.6 1.61 5.2 1.31 4.1 .85 3.2 .82 3.6 1.67 4.1 1.48 4.1 .99 3.0 .93 3.2 .11 .9 .65 2.7
Defined benefit.......................... .83 2.6 1.05 3.4 .66 2.1 .32 1.2 .37 1.6 .87 2.1 .55 1.5 .35 1.1 .27 .9 .02 .2 .22 .9
Defined contribution..................... .64 2.0 .56 1.8 .65 2.0 .53 2.0 .44 2.0 .80 2.0 .94 2.6 .64 1.9 .65 2.2 .09 .8 .43 1.8
Legally required benefits.................. 2.90 9.0 3.48 11.2 2.60 8.2 2.11 8.0 2.00 8.8 2.86 7.1 2.38 6.6 2.53 7.7 2.25 7.7 1.26 10.6 2.11 8.7
Social Security and Medicare............. 1.83 5.7 1.79 5.7 1.82 5.7 1.57 6.0 1.35 5.9 2.37 5.8 2.01 5.6 1.96 6.0 1.76 6.0 .84 7.1 1.50 6.2
Social Security(7)..................... 1.48 4.6 1.45 4.6 1.47 4.6 1.26 4.8 1.08 4.8 1.89 4.7 1.59 4.4 1.57 4.8 1.42 4.8 .68 5.8 1.21 5.0
Medicare............................... .36 1.1 .34 1.1 .36 1.1 .31 1.2 .26 1.2 .47 1.2 .42 1.2 .40 1.2 .34 1.2 .16 1.4 .29 1.2
Federal unemployment insurance........... .03 .1 .03 .1 .03 .1 .03 .1 .04 .2 .03 .1 .03 .1 .03 .1 .03 .1 .04 .3 .03 .1
State unemployment insurance............. .20 .6 .24 .8 .18 .6 .14 .5 .14 .6 .19 .5 .14 .4 .17 .5 .13 .4 .12 1.0 .13 .5
Workers' compensation.................... .84 2.6 1.42 4.5 .57 1.8 .36 1.4 .49 2.1 .27 .7 .20 .5 .36 1.1 .34 1.2 .25 2.1 .45 1.8
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; other services, except public administration; and public administration.
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.
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, December 2008
Census region and division(1)
Northeast Northeast divisions South South divisions Midwest Midwest divisions West West divisions
Compensation
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
Total compensation............................. $31.77 100.0 $32.28 100.0 $31.57 100.0 $24.23 100.0 $25.24 100.0 $20.79 100.0 $24.38 100.0 $26.48 100.0 $27.04 100.0 $25.26 100.0 $29.23 100.0 $26.06 100.0 $30.59 100.0
Wages and salaries........................... 22.15 69.7 22.87 70.8 21.87 69.3 17.44 72.0 18.16 72.0 14.87 71.6 17.61 72.2 18.57 70.1 18.86 69.8 17.93 71.0 20.79 71.1 18.89 72.5 21.61 70.6
Total benefits............................... 9.62 30.3 9.41 29.2 9.70 30.7 6.79 28.0 7.08 28.0 5.91 28.4 6.77 27.8 7.91 29.9 8.18 30.2 7.33 29.0 8.44 28.9 7.18 27.5 8.98 29.4
Paid leave................................. 2.40 7.6 2.47 7.7 2.38 7.5 1.56 6.5 1.66 6.6 1.26 6.1 1.57 6.4 1.74 6.6 1.79 6.6 1.65 6.5 1.93 6.6 1.59 6.1 2.07 6.8
Vacation................................. 1.20 3.8 1.26 3.9 1.18 3.7 .81 3.3 .85 3.4 .68 3.3 .80 3.3 .92 3.5 .93 3.4 .92 3.6 .99 3.4 .83 3.2 1.06 3.5
Holiday.................................. .77 2.4 .82 2.5 .75 2.4 .51 2.1 .54 2.1 .40 1.9 .52 2.1 .57 2.1 .59 2.2 .51 2.0 .63 2.2 .53 2.0 .67 2.2
Sick..................................... .32 1.0 .28 .9 .33 1.1 .19 .8 .21 .8 .13 .6 .19 .8 .19 .7 .19 .7 .18 .7 .26 .9 .19 .7 .28 .9
Personal................................. .11 .4 .11 .3 .11 .4 .05 .2 .06 .2 .05 .2 .05 .2 .06 .2 .07 .3 .04 .2 .05 .2 .04 .2 .05 .2
Supplemental pay........................... 1.05 3.3 .89 2.8 1.11 3.5 .68 2.8 .67 2.6 .52 2.5 .78 3.2 .79 3.0 .84 3.1 .68 2.7 .84 2.9 .77 3.0 .87 2.9
Overtime and premium(2).................. .29 .9 .28 .9 .29 .9 .26 1.1 .25 1.0 .23 1.1 .28 1.1 .29 1.1 .30 1.1 .27 1.0 .28 1.0 .22 .9 .30 1.0
Shift differentials...................... .07 .2 .06 .2 .07 .2 .06 .3 .07 .3 .07 .4 .05 .2 .08 .3 .09 .3 .07 .3 .05 .2 .05 .2 .06 .2
Nonproduction bonuses.................... .69 2.2 .55 1.7 .74 2.4 .36 1.5 .35 1.4 .22 1.1 .45 1.8 .41 1.6 .44 1.6 .35 1.4 .51 1.8 .51 1.9 .51 1.7
Insurance.................................. 2.39 7.5 2.36 7.3 2.41 7.6 1.79 7.4 1.85 7.3 1.79 8.6 1.71 7.0 2.23 8.4 2.32 8.6 2.04 8.1 2.12 7.2 1.83 7.0 2.24 7.3
Life..................................... .05 .1 .05 .2 .05 .1 .05 .2 .05 .2 .05 .2 .05 .2 .05 .2 .05 .2 .04 .2 .04 .1 .04 .2 .04 .1
Health................................... 2.23 7.0 2.21 6.8 2.24 7.1 1.66 6.9 1.71 6.8 1.66 8.0 1.58 6.5 2.08 7.9 2.17 8.0 1.91 7.6 2.00 6.8 1.71 6.6 2.12 6.9
Short-term disability.................... .08 .2 .06 .2 .08 .3 .05 .2 .05 .2 .05 .2 .04 .2 .06 .2 .07 .2 .04 .2 .04 .1 .03 .1 .04 .1
Long-term disability..................... .04 .1 .04 .1 .04 .1 .04 .2 .04 .2 .03 .2 .04 .2 .04 .2 .04 .2 .05 .2 .04 .1 .04 .2 .04 .1
Retirement and savings..................... 1.20 3.8 1.12 3.5 1.23 3.9 .80 3.3 .86 3.4 .56 2.7 .81 3.3 .97 3.7 1.00 3.7 .90 3.6 1.00 3.4 .82 3.2 1.08 3.5
Defined benefit.......................... .53 1.7 .46 1.4 .56 1.8 .31 1.3 .33 1.3 .20 1.0 .34 1.4 .44 1.6 .48 1.8 .34 1.4 .45 1.5 .27 1.0 .52 1.7
Defined contribution..................... .67 2.1 .66 2.1 .67 2.1 .48 2.0 .53 2.1 .36 1.7 .47 1.9 .54 2.0 .52 1.9 .56 2.2 .55 1.9 .55 2.1 .55 1.8
Legally required benefits.................. 2.58 8.1 2.57 8.0 2.58 8.2 1.95 8.1 2.04 8.1 1.78 8.5 1.91 7.8 2.18 8.2 2.23 8.2 2.06 8.1 2.55 8.7 2.16 8.3 2.71 8.9
Social Security and Medicare............. 1.85 5.8 1.91 5.9 1.83 5.8 1.46 6.0 1.52 6.0 1.31 6.3 1.45 5.9 1.56 5.9 1.59 5.9 1.49 5.9 1.73 5.9 1.56 6.0 1.80 5.9
Social Security(3)..................... 1.48 4.7 1.53 4.7 1.46 4.6 1.18 4.9 1.22 4.8 1.06 5.1 1.16 4.8 1.25 4.7 1.28 4.7 1.19 4.7 1.39 4.7 1.26 4.8 1.44 4.7
Medicare............................... .37 1.2 .38 1.2 .37 1.2 .29 1.2 .30 1.2 .25 1.2 .29 1.2 .31 1.2 .31 1.2 .29 1.2 .34 1.2 .31 1.2 .36 1.2
Federal unemployment insurance........... .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .03 .2 .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .03 .1 .03 .1
State unemployment insurance............. .22 .7 .23 .7 .22 .7 .09 .4 .09 .4 .08 .4 .08 .3 .16 .6 .17 .6 .14 .6 .17 .6 .12 .5 .20 .6
Workers' compensation.................... .47 1.5 .40 1.2 .50 1.6 .37 1.5 .40 1.6 .35 1.7 .34 1.4 .43 1.6 .44 1.6 .40 1.6 .61 2.1 .45 1.7 .68 2.2
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.
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 2008
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............................. $22.65 100.0 $21.89 100.0 $24.87 100.0 $32.41 100.0 $27.79 100.0 $38.26 100.0
Wages and salaries........................... 16.76 74.0 16.35 74.7 17.93 72.1 22.18 68.4 19.44 69.9 25.66 67.1
Total benefits............................... 5.89 26.0 5.53 25.3 6.94 27.9 10.23 31.6 8.35 30.1 12.61 32.9
Paid leave................................. 1.24 5.5 1.16 5.3 1.45 5.8 2.52 7.8 1.90 6.8 3.30 8.6
Vacation................................. .62 2.8 .59 2.7 .72 2.9 1.31 4.0 .98 3.5 1.73 4.5
Holiday.................................. .43 1.9 .40 1.8 .49 2.0 .79 2.4 .63 2.3 1.00 2.6
Sick..................................... .14 .6 .13 .6 .18 .7 .32 1.0 .23 .8 .44 1.1
Personal................................. .04 .2 .04 .2 .06 .2 .09 .3 .07 .2 .13 .3
Supplemental pay........................... .58 2.6 .53 2.4 .71 2.9 1.07 3.3 .83 3.0 1.37 3.6
Overtime and premium(1).................. .20 .9 .18 .8 .27 1.1 .35 1.1 .33 1.2 .39 1.0
Shift differentials...................... .02 .1 (2) (3) .04 .1 .12 .4 .07 .2 .19 .5
Nonproduction bonuses.................... .36 1.6 .34 1.6 .41 1.6 .59 1.8 .43 1.6 .80 2.1
Insurance.................................. 1.48 6.5 1.36 6.2 1.84 7.4 2.75 8.5 2.31 8.3 3.30 8.6
Life..................................... .03 .1 .03 .1 .04 .2 .06 .2 .05 .2 .07 .2
Health................................... 1.39 6.1 1.28 5.8 1.72 6.9 2.55 7.9 2.16 7.8 3.05 8.0
Short-term disability.................... .03 .1 .03 .1 .05 .2 .08 .2 .06 .2 .10 .3
Long-term disability..................... .02 .1 .02 .1 .03 .1 .06 .2 .04 .1 .08 .2
Retirement and savings..................... .56 2.5 .50 2.3 .74 3.0 1.39 4.3 1.01 3.7 1.88 4.9
Defined benefit.......................... .20 .9 .17 .8 .30 1.2 .65 2.0 .44 1.6 .91 2.4
Defined contribution..................... .36 1.6 .33 1.5 .44 1.8 .75 2.3 .57 2.1 .97 2.5
Legally required benefits.................. 2.03 9.0 1.97 9.0 2.20 8.8 2.50 7.7 2.29 8.3 2.77 7.2
Social Security and Medicare............. 1.39 6.1 1.35 6.2 1.50 6.0 1.87 5.8 1.62 5.8 2.20 5.7
Social Security(4)..................... 1.12 4.9 1.09 5.0 1.20 4.8 1.50 4.6 1.30 4.7 1.75 4.6
Medicare............................... .27 1.2 .26 1.2 .29 1.2 .37 1.2 .32 1.2 .44 1.2
Federal unemployment insurance........... .04 .2 .04 .2 .04 .1 .03 .1 .03 .1 .03 .1
State unemployment insurance............. .15 .7 .15 .7 .15 .6 .15 .5 .15 .6 .14 .4
Workers' compensation.................... .46 2.0 .44 2.0 .51 2.1 .45 1.4 .49 1.8 .40 1.0
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.
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 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
All workers in private industry...................... $27.35 $19.37 $7.98 $1.85 $0.81 $2.09 $0.96 $2.26
Management, professional, and related.......... 48.62 34.58 14.04 4.09 1.54 3.12 1.91 3.38
Management, business, and financial.......... 55.19 38.57 16.62 5.02 2.23 3.45 2.29 3.63
Professional and related..................... 45.47 32.67 12.80 3.64 1.21 2.96 1.72 3.26
Sales and office............................... 21.31 15.32 5.98 1.35 .52 1.79 .61 1.71
Sales and related............................ 20.09 15.06 5.03 1.06 .55 1.26 .47 1.69
Office and administrative support............ 22.14 15.50 6.64 1.54 .50 2.16 .71 1.72
Service........................................ 13.40 10.09 3.32 .57 .24 .93 .21 1.36
Natural resources, construction, and
maintenance................................... 30.83 21.07 9.75 1.50 1.02 2.55 1.51 3.18
Construction, extraction, farming, fishing,
and forestry(1)............................. 31.16 21.15 10.01 1.08 1.05 2.50 1.82 3.57
Installation, maintenance, and repair........ 30.45 20.98 9.47 1.96 1.00 2.60 1.16 2.75
Production, transportation, and material moving 23.11 15.49 7.62 1.38 .87 2.32 .86 2.20
Production................................... 23.78 15.81 7.97 1.53 1.01 2.52 .74 2.18
Transportation and material moving........... 22.42 15.16 7.26 1.22 .72 2.12 .98 2.22
All workers, goods-producing industries(2)....... 32.14 21.54 10.59 2.05 1.27 2.91 1.47 2.90
Management, professional, and related.......... 56.91 38.66 18.25 5.09 2.20 4.02 3.06 3.88
Sales and office............................... 27.49 19.15 8.34 1.90 .88 2.48 .91 2.17
Natural resources, construction, and
maintenance................................... 31.72 21.49 10.24 1.22 1.13 2.61 1.75 3.52
Production, transportation, and material moving 25.10 16.31 8.78 1.62 1.13 2.86 .86 2.32
All workers, service-providing industries(3)..... 26.22 18.86 7.36 1.81 .71 1.90 .85 2.11
Management, professional, and related.......... 47.44 34.01 13.44 3.95 1.45 2.99 1.74 3.31
Sales and office............................... 20.86 15.05 5.81 1.30 .50 1.74 .59 1.67
Service........................................ 13.31 10.04 3.27 .56 .23 .92 .21 1.35
Natural resources, construction, and
maintenance................................... 29.53 20.47 9.06 1.90 .86 2.45 1.15 2.69
Production, transportation, and material moving 21.30 14.75 6.56 1.15 .62 1.84 .85 2.09
Percent of total compensation
All workers in private industry...................... 100.0 70.8 29.2 6.8 3.0 7.6 3.5 8.3
Management, professional, and related.......... 100.0 71.1 28.9 8.4 3.2 6.4 3.9 7.0
Management, business, and financial.......... 100.0 69.9 30.1 9.1 4.0 6.2 4.1 6.6
Professional and related..................... 100.0 71.9 28.1 8.0 2.7 6.5 3.8 7.2
Sales and office............................... 100.0 71.9 28.1 6.3 2.5 8.4 2.9 8.0
Sales and related............................ 100.0 75.0 25.0 5.3 2.7 6.2 2.4 8.4
Office and administrative support............ 100.0 70.0 30.0 7.0 2.3 9.8 3.2 7.8
Service........................................ 100.0 75.3 24.7 4.3 1.8 6.9 1.6 10.2
Natural resources, construction, and
maintenance................................... 100.0 68.4 31.6 4.9 3.3 8.3 4.9 10.3
Construction, extraction, farming, fishing,
and forestry(1)............................. 100.0 67.9 32.1 3.5 3.4 8.0 5.8 11.5
Installation, maintenance, and repair........ 100.0 68.9 31.1 6.5 3.3 8.5 3.8 9.0
Production, transportation, and material moving 100.0 67.0 33.0 6.0 3.7 10.1 3.7 9.5
Production................................... 100.0 66.5 33.5 6.4 4.2 10.6 3.1 9.2
Transportation and material moving........... 100.0 67.6 32.4 5.4 3.2 9.5 4.4 9.9
All workers, goods-producing industries(2)....... 100.0 67.0 33.0 6.4 3.9 9.0 4.6 9.0
Management, professional, and related.......... 100.0 67.9 32.1 8.9 3.9 7.1 5.4 6.8
Sales and office............................... 100.0 69.7 30.3 6.9 3.2 9.0 3.3 7.9
Natural resources, construction, and
maintenance................................... 100.0 67.7 32.3 3.8 3.6 8.2 5.5 11.1
Production, transportation, and material moving 100.0 65.0 35.0 6.5 4.5 11.4 3.4 9.2
All workers, service-providing industries(3)..... 100.0 71.9 28.1 6.9 2.7 7.2 3.2 8.0
Management, professional, and related.......... 100.0 71.7 28.3 8.3 3.1 6.3 3.7 7.0
Sales and office............................... 100.0 72.1 27.9 6.3 2.4 8.4 2.8 8.0
Service........................................ 100.0 75.4 24.6 4.2 1.8 6.9 1.6 10.2
Natural resources, construction, and
maintenance................................... 100.0 69.3 30.7 6.4 2.9 8.3 3.9 9.1
Production, transportation, and material moving 100.0 69.2 30.8 5.4 2.9 8.6 4.0 9.8
1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of
December 2006.
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.
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 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
All workers, goods-producing industries(1)....... $32.14 $21.54 $10.59 $2.05 $1.27 $2.91 $1.47 $2.90
Construction................................... 31.20 21.62 9.58 1.12 1.07 2.28 1.61 3.48
Manufacturing.................................. 31.87 21.10 10.77 2.43 1.29 3.13 1.31 2.60
Aircraft manufacturing(2).................... 57.98 36.32 21.66 5.54 3.51 5.36 3.30 3.95
All workers, service-providing industries(3)..... 26.22 18.86 7.36 1.81 .71 1.90 .85 2.11
Trade, transportation, and utilities........... 22.80 16.19 6.61 1.38 .58 1.83 .82 2.00
Wholesale trade.............................. 29.68 20.84 8.84 2.00 .97 2.49 .96 2.42
Retail trade................................. 16.77 12.63 4.14 .78 .32 1.12 .36 1.56
Transportation and warehousing............... 31.63 20.81 10.82 2.21 .84 3.18 1.76 2.83
Utilities.................................... 51.40 32.18 19.22 4.83 1.92 4.50 4.29 3.68
Information.................................... 40.47 27.82 12.65 3.67 1.11 3.34 1.67 2.86
Financial activities........................... 36.12 24.56 11.57 3.00 1.90 2.80 1.48 2.38
Finance and insurance........................ 39.28 26.39 12.89 3.37 2.25 3.08 1.74 2.46
Credit intermediation and related
activities................................ 33.66 22.72 10.94 2.85 1.59 2.79 1.53 2.17
Insurance carriers and related activities.. 37.80 25.78 12.02 3.20 1.30 3.22 1.78 2.52
Real estate and rental and leasing........... 24.97 18.07 6.91 1.69 .69 1.84 .58 2.11
Professional and business services............. 33.00 24.15 8.85 2.33 .95 2.04 .99 2.53
Professional and technical services.......... 43.63 31.87 11.76 3.44 1.36 2.67 1.26 3.04
Administrative and waste services............ 20.04 15.20 4.84 .91 .46 1.12 .45 1.91
Education and health services.................. 29.28 21.07 8.21 2.22 .56 2.25 .93 2.25
Educational services......................... 39.27 28.89 10.38 2.76 .13 2.99 1.70 2.80
Junior colleges, colleges, and universities 45.57 32.67 12.90 3.63 .16 3.69 2.37 3.04
Health care and social assistance............ 27.72 19.85 7.87 2.14 .63 2.13 .80 2.17
Leisure and hospitality........................ 11.86 9.36 2.50 .38 .14 .62 .11 1.26
Accommodation and food services.............. 11.06 8.77 2.30 .32 .11 .57 .09 1.20
Other services................................. 24.38 18.05 6.33 1.53 .52 1.53 .65 2.11
Percent of total compensation
All workers, goods-producing industries(1)....... 100.0 67.0 33.0 6.4 3.9 9.0 4.6 9.0
Construction................................... 100.0 69.3 30.7 3.6 3.4 7.3 5.2 11.2
Manufacturing.................................. 100.0 66.2 33.8 7.6 4.1 9.8 4.1 8.2
Aircraft manufacturing(2).................... 100.0 62.6 37.4 9.5 6.1 9.2 5.7 6.8
All workers, service-providing industries(3)..... 100.0 71.9 28.1 6.9 2.7 7.2 3.2 8.0
Trade, transportation, and utilities........... 100.0 71.0 29.0 6.0 2.6 8.0 3.6 8.8
Wholesale trade.............................. 100.0 70.2 29.8 6.7 3.3 8.4 3.2 8.2
Retail trade................................. 100.0 75.3 24.7 4.7 1.9 6.7 2.1 9.3
Transportation and warehousing............... 100.0 65.8 34.2 7.0 2.7 10.0 5.6 9.0
Utilities.................................... 100.0 62.6 37.4 9.4 3.7 8.8 8.3 7.2
Information.................................... 100.0 68.7 31.3 9.1 2.8 8.2 4.1 7.1
Financial activities........................... 100.0 68.0 32.0 8.3 5.3 7.8 4.1 6.6
Finance and insurance........................ 100.0 67.2 32.8 8.6 5.7 7.8 4.4 6.3
Credit intermediation and related
activities................................ 100.0 67.5 32.5 8.5 4.7 8.3 4.6 6.4
Insurance carriers and related activities.. 100.0 68.2 31.8 8.5 3.4 8.5 4.7 6.7
Real estate and rental and leasing........... 100.0 72.3 27.7 6.8 2.8 7.4 2.3 8.4
Professional and business services............. 100.0 73.2 26.8 7.1 2.9 6.2 3.0 7.7
Professional and technical services.......... 100.0 73.0 27.0 7.9 3.1 6.1 2.9 7.0
Administrative and waste services............ 100.0 75.8 24.2 4.5 2.3 5.6 2.3 9.5
Education and health services.................. 100.0 72.0 28.0 7.6 1.9 7.7 3.2 7.7
Educational services......................... 100.0 73.6 26.4 7.0 .3 7.6 4.3 7.1
Junior colleges, colleges, and universities 100.0 71.7 28.3 8.0 .4 8.1 5.2 6.7
Health care and social assistance............ 100.0 71.6 28.4 7.7 2.3 7.7 2.9 7.8
Leisure and hospitality........................ 100.0 78.9 21.1 3.2 1.2 5.2 .9 10.6
Accommodation and food services.............. 100.0 79.3 20.7 2.9 1.0 5.2 .8 10.8
Other services................................. 100.0 74.0 26.0 6.3 2.1 6.3 2.7 8.7
1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
2 Data are available beginning with December 2006.
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.
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 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
All full-time workers in private industry.......... $31.07 $21.64 $9.43 $2.28 $0.98 $2.51 $1.18 $2.47
Management, professional, and related.......... 50.12 35.32 14.81 4.40 1.61 3.32 2.06 3.42
Management, business, and financial.......... 55.74 38.86 16.88 5.12 2.28 3.50 2.33 3.65
Professional and related..................... 46.97 33.33 13.64 4.00 1.24 3.21 1.90 3.28
Sales and office............................... 24.47 17.27 7.20 1.72 .67 2.20 .76 1.85
Sales and related............................ 26.30 19.31 7.00 1.66 .85 1.78 .70 2.00
Office and administrative support............ 23.56 16.26 7.30 1.75 .57 2.41 .79 1.78
Service........................................ 16.05 11.48 4.57 .91 .37 1.46 .33 1.50
Natural resources, construction, and
maintenance................................... 31.14 21.16 9.98 1.56 1.06 2.61 1.56 3.19
Construction, extraction, farming, fishing,
and forestry(1)............................. 31.36 21.19 10.17 1.11 1.08 2.54 1.88 3.56
Installation, maintenance, and repair........ 30.89 21.13 9.76 2.06 1.04 2.68 1.20 2.77
Production, transportation, and material moving 24.74 16.42 8.31 1.56 .96 2.55 .95 2.29
Production................................... 24.54 16.18 8.36 1.61 1.06 2.68 .79 2.22
Transportation and material moving........... 24.99 16.74 8.26 1.50 .83 2.39 1.16 2.38
All part-time workers in private industry.......... 15.32 12.04 3.28 .47 .26 .73 .25 1.57
Management, professional, and related.......... 37.74 29.27 8.47 1.82 1.03 1.66 .82 3.14
Professional and related..................... 37.98 29.38 8.61 1.87 1.06 1.69 .83 3.16
Sales and office............................... 13.10 10.28 2.82 .38 .15 .73 .23 1.33
Sales and related............................ 11.25 9.02 2.23 .21 .11 .51 .16 1.23
Office and administrative support............ 15.92 12.20 3.72 .63 .21 1.07 .34 1.48
Service........................................ 10.35 8.48 1.87 .19 .10 .32 .07 1.20
Production, transportation, and material moving 14.27 10.43 3.84 .36 .35 1.09 .33 1.71
Transportation and material moving........... 14.61 10.39 4.22 .38 .38 1.33 .41 1.74
Percent of total compensation
All full-time workers in private industry.......... 100.0 69.6 30.4 7.3 3.2 8.1 3.8 8.0
Management, professional, and related.......... 100.0 70.5 29.5 8.8 3.2 6.6 4.1 6.8
Management, business, and financial.......... 100.0 69.7 30.3 9.2 4.1 6.3 4.2 6.5
Professional and related..................... 100.0 71.0 29.0 8.5 2.6 6.8 4.0 7.0
Sales and office............................... 100.0 70.6 29.4 7.0 2.7 9.0 3.1 7.6
Sales and related............................ 100.0 73.4 26.6 6.3 3.2 6.8 2.7 7.6
Office and administrative support............ 100.0 69.0 31.0 7.4 2.4 10.2 3.4 7.5
Service........................................ 100.0 71.5 28.5 5.6 2.3 9.1 2.1 9.4
Natural resources, construction, and
maintenance................................... 100.0 68.0 32.0 5.0 3.4 8.4 5.0 10.2
Construction, extraction, farming, fishing,
and forestry(1)............................. 100.0 67.6 32.4 3.6 3.4 8.1 6.0 11.3
Installation, maintenance, and repair........ 100.0 68.4 31.6 6.7 3.4 8.7 3.9 9.0
Production, transportation, and material moving 100.0 66.4 33.6 6.3 3.9 10.3 3.8 9.2
Production................................... 100.0 65.9 34.1 6.6 4.3 10.9 3.2 9.0
Transportation and material moving........... 100.0 67.0 33.0 6.0 3.3 9.6 4.7 9.5
All part-time workers in private industry.......... 100.0 78.6 21.4 3.1 1.7 4.8 1.6 10.3
Management, professional, and related.......... 100.0 77.6 22.4 4.8 2.7 4.4 2.2 8.3
Professional and related..................... 100.0 77.3 22.7 4.9 2.8 4.4 2.2 8.3
Sales and office............................... 100.0 78.5 21.5 2.9 1.2 5.6 1.7 10.1
Sales and related............................ 100.0 80.2 19.8 1.9 1.0 4.5 1.4 10.9
Office and administrative support............ 100.0 76.6 23.4 3.9 1.3 6.7 2.1 9.3
Service........................................ 100.0 81.9 18.1 1.8 .9 3.1 .7 11.6
Production, transportation, and material moving 100.0 73.1 26.9 2.6 2.4 7.6 2.3 12.0
Transportation and material moving........... 100.0 71.1 28.9 2.6 2.6 9.1 2.8 11.9
1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of
December 2006.
Note: The sum of individual items may not equal totals due to rounding.
Table 12. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:
Private industry workers, by industry group and full-time and part-time status, December 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
All full-time workers in private industry.... $31.07 $21.64 $9.43 $2.28 $0.98 $2.51 $1.18 $2.47
Goods-producing(1)......................... 32.51 21.71 10.80 2.11 1.30 2.98 1.51 2.91
Construction............................. 31.51 21.70 9.81 1.16 1.11 2.36 1.67 3.50
Manufacturing............................ 32.26 21.30 10.95 2.48 1.32 3.20 1.34 2.61
Service-providing(2)....................... 30.60 21.61 8.99 2.34 .88 2.36 1.08 2.33
Trade, transportation, and utilities..... 27.25 19.05 8.20 1.85 .76 2.25 1.06 2.26
Information.............................. 43.72 29.77 13.96 4.12 1.21 3.74 1.87 3.02
Financial activities..................... 38.68 26.12 12.56 3.31 2.11 3.01 1.63 2.50
Professional and business services....... 36.28 26.31 9.97 2.75 1.01 2.35 1.17 2.69
Education and health services............ 30.62 21.65 8.98 2.53 .60 2.54 1.04 2.26
Leisure and hospitality.................. 14.96 11.20 3.76 .73 .23 1.16 .20 1.43
Other services........................... 27.99 20.01 7.98 2.00 .69 2.08 .89 2.33
All part-time workers in private industry.... 15.32 12.04 3.28 .47 .26 .73 .25 1.57
Service-providing(2)....................... 15.20 11.93 3.26 .47 .26 .73 .25 1.55
Trade, transportation, and utilities..... 13.08 9.93 3.14 .33 .19 .90 .28 1.44
Professional and business services....... 17.72 14.11 3.62 .41 .68 .59 .17 1.77
Education and health services............ 25.36 19.39 5.97 1.30 .44 1.41 .60 2.23
Leisure and hospitality.................. 9.11 7.72 1.39 .07 .05 .13 .03 1.10
Percent of total compensation
All full-time workers in private industry.... 100.0 69.6 30.4 7.3 3.2 8.1 3.8 8.0
Goods-producing(1)......................... 100.0 66.8 33.2 6.5 4.0 9.2 4.6 9.0
Construction............................. 100.0 68.9 31.1 3.7 3.5 7.5 5.3 11.1
Manufacturing............................ 100.0 66.0 34.0 7.7 4.1 9.9 4.1 8.1
Service-providing(2)....................... 100.0 70.6 29.4 7.6 2.9 7.7 3.5 7.6
Trade, transportation, and utilities..... 100.0 69.9 30.1 6.8 2.8 8.3 3.9 8.3
Information.............................. 100.0 68.1 31.9 9.4 2.8 8.5 4.3 6.9
Financial activities..................... 100.0 67.5 32.5 8.6 5.5 7.8 4.2 6.5
Professional and business services....... 100.0 72.5 27.5 7.6 2.8 6.5 3.2 7.4
Education and health services............ 100.0 70.7 29.3 8.3 2.0 8.3 3.4 7.4
Leisure and hospitality.................. 100.0 74.9 25.1 4.9 1.6 7.8 1.3 9.6
Other services........................... 100.0 71.5 28.5 7.1 2.5 7.4 3.2 8.3
All part-time workers in private industry.... 100.0 78.6 21.4 3.1 1.7 4.8 1.6 10.3
Service-providing(2)....................... 100.0 78.5 21.5 3.1 1.7 4.8 1.7 10.2
Trade, transportation, and utilities..... 100.0 76.0 24.0 2.6 1.4 6.9 2.1 11.0
Professional and business services....... 100.0 79.6 20.4 2.3 3.8 3.3 1.0 10.0
Education and health services............ 100.0 76.4 23.6 5.1 1.7 5.6 2.3 8.8
Leisure and hospitality.................. 100.0 84.8 15.2 .8 .6 1.5 .3 12.1
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.
Table 13. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:
Private industry workers, by major industry group and establishment employment size and bargaining unit status,
December 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
All workers, goods-producing industries(1) $32.14 $21.54 $10.59 $2.05 $1.27 $2.91 $1.47 $2.90
1-99 workers............................... 27.04 19.07 7.97 1.20 .88 2.11 .95 2.83
1-49 workers............................. 26.04 18.72 7.31 1.09 .79 1.87 .76 2.81
50-99 workers............................ 29.33 19.86 9.47 1.45 1.11 2.67 1.38 2.86
100 workers or more........................ 36.33 23.58 12.75 2.76 1.58 3.56 1.89 2.96
100-499 workers.......................... 31.17 20.52 10.65 2.00 1.21 3.16 1.52 2.76
500 workers or more...................... 43.31 27.71 15.60 3.78 2.08 4.11 2.40 3.23
Union...................................... 38.89 23.40 15.49 2.27 1.66 4.82 3.10 3.64
Nonunion................................... 30.48 21.09 9.39 2.00 1.17 2.44 1.07 2.72
All workers, service-providing
industries(2)............................. 26.22 18.86 7.36 1.81 .71 1.90 .85 2.11
1-99 workers............................... 21.77 16.30 5.48 1.24 .52 1.35 .49 1.87
1-49 workers............................. 21.12 15.92 5.20 1.18 .49 1.26 .46 1.82
50-99 workers............................ 23.77 17.46 6.31 1.44 .61 1.63 .58 2.03
100 workers or more........................ 31.32 21.80 9.53 2.45 .92 2.52 1.26 2.38
100-499 workers.......................... 26.81 19.12 7.69 1.87 .72 2.07 .87 2.16
500 workers or more...................... 36.93 25.11 11.81 3.17 1.18 3.08 1.74 2.65
Union...................................... 34.73 22.05 12.68 2.86 .94 3.97 2.11 2.81
Nonunion................................... 25.44 18.57 6.88 1.71 .68 1.71 .73 2.04
Percent of total compensation
All workers, goods-producing industries(1) 100.0 67.0 33.0 6.4 3.9 9.0 4.6 9.0
1-99 workers............................... 100.0 70.5 29.5 4.4 3.3 7.8 3.5 10.5
1-49 workers............................. 100.0 71.9 28.1 4.2 3.0 7.2 2.9 10.8
50-99 workers............................ 100.0 67.7 32.3 5.0 3.8 9.1 4.7 9.8
100 workers or more........................ 100.0 64.9 35.1 7.6 4.4 9.8 5.2 8.1
100-499 workers.......................... 100.0 65.8 34.2 6.4 3.9 10.1 4.9 8.9
500 workers or more...................... 100.0 64.0 36.0 8.7 4.8 9.5 5.5 7.4
Union...................................... 100.0 60.2 39.8 5.8 4.3 12.4 8.0 9.4
Nonunion................................... 100.0 69.2 30.8 6.6 3.8 8.0 3.5 8.9
All workers, service-providing
industries(2)............................. 100.0 71.9 28.1 6.9 2.7 7.2 3.2 8.0
1-99 workers............................... 100.0 74.9 25.1 5.7 2.4 6.2 2.2 8.6
1-49 workers............................. 100.0 75.4 24.6 5.6 2.3 6.0 2.2 8.6
50-99 workers............................ 100.0 73.5 26.5 6.1 2.6 6.9 2.5 8.6
100 workers or more........................ 100.0 69.6 30.4 7.8 2.9 8.1 4.0 7.6
100-499 workers.......................... 100.0 71.3 28.7 7.0 2.7 7.7 3.2 8.1
500 workers or more...................... 100.0 68.0 32.0 8.6 3.2 8.4 4.7 7.2
Union...................................... 100.0 63.5 36.5 8.2 2.7 11.4 6.1 8.1
Nonunion................................... 100.0 73.0 27.0 6.7 2.7 6.7 2.9 8.0
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.
Table 14. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:
Private industry health care and social assistance workers, by industry and occupational group, December 2008
Benefit costs
Total Wages
Series compen- and Supple- Retire- Legally
sation salaries Total Paid mental Insurance ment required
leave pay and benefits
savings
Cost per hour worked
Health care and social assistance............ $27.72 $19.85 $7.87 $2.14 $0.63 $2.13 $0.80 $2.17
Management, professional, and related.... 39.83 28.69 11.14 3.29 .94 2.69 1.25 2.96
Registered nurses...................... 46.30 32.57 13.73 3.92 1.68 3.03 1.62 3.48
Sales and office......................... 20.98 14.75 6.23 1.57 .36 2.04 .63 1.64
Service.................................. 15.98 11.37 4.61 .98 .38 1.49 .33 1.43
Hospitals.................................. 35.14 23.99 11.15 3.06 1.14 3.14 1.24 2.58
Management, professional, and related.... 43.34 30.01 13.32 3.90 1.47 3.28 1.52 3.15
Registered nurses...................... 47.13 32.39 14.74 4.23 1.96 3.37 1.71 3.47
Service.................................. 19.97 12.87 7.10 1.43 .66 2.76 .68 1.57
Nursing and residential care facilities.... 19.62 14.29 5.33 1.30 .45 1.46 .30 1.81
Management, professional, and related.... 30.60 22.51 8.09 2.27 .69 1.93 .57 2.62
Service.................................. 14.78 10.65 4.13 .86 .36 1.26 .18 1.46
Nursing care facilities(1)............... 21.12 15.44 5.69 1.45 .53 1.46 .31 1.93
Management, professional, and related.... 33.60 25.00 8.60 2.46 .86 1.83 .57 2.87
Service.................................. 15.47 11.09 4.38 .97 .42 1.29 .19 1.51
Percent of total compensation
Health care and social assistance............ 100.0 71.6 28.4 7.7 2.3 7.7 2.9 7.8
Management, professional, and related.... 100.0 72.0 28.0 8.3 2.4 6.7 3.1 7.4
Registered nurses...................... 100.0 70.3 29.7 8.5 3.6 6.5 3.5 7.5
Sales and office......................... 100.0 70.3 29.7 7.5 1.7 9.7 3.0 7.8
Service.................................. 100.0 71.2 28.8 6.1 2.4 9.3 2.1 9.0
Hospitals.................................. 100.0 68.3 31.7 8.7 3.2 8.9 3.5 7.3
Management, professional, and related.... 100.0 69.3 30.7 9.0 3.4 7.6 3.5 7.3
Registered nurses...................... 100.0 68.7 31.3 9.0 4.2 7.2 3.6 7.4
Service.................................. 100.0 64.4 35.6 7.2 3.3 13.8 3.4 7.8
Nursing and residential care facilities.... 100.0 72.8 27.2 6.6 2.3 7.5 1.5 9.2
Management, professional, and related.... 100.0 73.6 26.4 7.4 2.3 6.3 1.9 8.6
Service.................................. 100.0 72.1 27.9 5.8 2.5 8.5 1.2 9.9
Nursing care facilities(1)............... 100.0 73.1 26.9 6.9 2.5 6.9 1.5 9.1
Management, professional, and related.... 100.0 74.4 25.6 7.3 2.6 5.5 1.7 8.5
Service.................................. 100.0 71.7 28.3 6.3 2.7 8.3 1.2 9.8
1 Data are available beginning with December 2006.
Note: The sum of individual items may not equal totals due to rounding.
TECHNICAL NOTE
Employer Costs for Employee Compensation (ECEC) measures the average cost to employers for wages and salaries
and benefits per employee hour worked.
Wages and salaries are defined as the hourly straight-time wage rate or, for workers not paid on an hourly
basis, straight-time earnings divided by the corresponding hours. Straight-time wage and salary rates are total
earnings before payroll deductions and include production bonuses, incentive earnings, commission payments, and
cost-of-living adjustments. Not included in straight-time earnings are nonproduction bonuses such as end-of-year
payments, shift differentials, and premium pay for overtime and for work on weekends and holidays; these payments
are included in the benefits component.
Benefits include: Paid leave--vacations, holidays, sick leave, and personal leave; supplemental pay--
premium pay for work in addition to the regular work schedule (such as overtime, weekends and holidays), shift
differentials, and nonproduction bonuses (such as referral bonuses and attendance bonuses); insurance benefits--
life, health, short-term disability, and long-term disability; retirement and savings benefits--defined benefit
and defined contribution plans; and legally required benefits--Social Security, Medicare, federal and state
unemployment insurance, and workers’ compensation.
In June 2008, the former other leave benefit was changed to include only paid personal leave. Paid personal
leave accounts for the majority of the cost of the prior other leave benefit category. The National Compensation
Survey will no longer collect costs for paid military leave, paid funeral leave, paid jury leave, and paid family
leave (access data will still be available on these benefits).
Employer Costs for Employee Compensation includes data for the civilian economy, which includes data from
both private industry and state and local government. Excluded from private industry are the self-employed and
farm and private household workers. Federal government workers are excluded from the public sector. The private
industry series and the state and local government series provide data for the two sectors separately.
The cost levels for this quarter were collected from a probability sample of approximately 64,700 occupations
selected from a sample of about 13,600 establishments in private industry and approximately 11,800 occupations
from a sample of about 1,900 establishments in state and local governments. The state and local government sample,
which is replaced less frequently than the private industry sample, was replaced in its entirety in September 2007.
The private industry sample is rotated over approximately 5 years, which makes the sample more representative of
the economy and reduces respondent burden. Data are collected for the pay period including the 12th day of the
survey months of March, June, September, and December. The sample is replaced on a cross-area, cross-industry basis.
When respondents do not provide all the data needed, a procedure for assigning missing values is used. This
imputation procedure is comparable to that used for the Employment Cost Index (ECI). For a description, see
"Accounting for missing data in the Employment Cost Index," in the April 2006 issue of the Monthly Labor Review at
http://www.bls.gov/opub/mlr/2006/04/art4abs.htm.
The ECEC percent of total compensation estimates are calculated from cost aggregates and then rounded to the
published level of precision. This method provides the most precise estimates of the percent of total compensation;
however, estimates of the percentage of total compensation calculated from the published cost estimates may differ
slightly from those calculated from the unpublished cost aggregates.
Sample establishments are classified by the industry categories based on the 2007 North American Industry
Classification System (NAICS). Prior to December 2007, the 2002 NAICS classification system was used. Differences
between the two NAICS systems did not affect any of the published series. Within a sample establishment, specific
job categories are selected and classified into about 800 occupational classifications according to the 2000 Standard
Occupational Classification (SOC) system. Individual occupations are combined to represent one of ten intermediate
aggregations, such as professional and related occupations, or one of five higher-level aggregations such as
management, professional, and related occupations. Both the NAICS and the SOC classification systems are defined
by the U.S. Office of Management and Budget (OMB). For more detailed information on NAICS and SOC, including
background definitions, see the BLS Web sites: www.bls.gov/bls/naics.htm and www.bls.gov/soc/home.htm.
To be included in the ECEC, employees in occupations must receive cash payments from the establishment for
services performed and the establishment must pay the employer’s portion of Medicare taxes on that individual’s
wages. Major exclusions from the survey are the self-employed, individuals who set their own pay (for example,
proprietors, owners, major stockholders, and partners in unincorporated firms), volunteers, unpaid workers, family
members being paid token wages, individuals receiving long-term disability compensation, and U.S. citizens working
overseas.
The state and local government sample consists of 152 areas that represent the Nation’s 361 metropolitan
statistical areas and 573 micropolitan statistical areas as defined by OMB in December 2003 and the remaining
portions of the 50 states. The private industry estimates started the conversion to December 2003 OMB area
definitions this quarter with replacement of one-fifth of the sample under the new area definitions.
Current employment weights are used to calculate cost levels. These weights are derived from two BLS programs:
the Quarterly Census of Employment and Wages (QCEW) and the Current Employment Statistics (CES). Combined, these
programs provide the appropriate industry coverage and currency of data needed to match the ECEC. For more
information on these changes, see "Changes in Calculations for the BLS Employer Costs for Employee Compensation
Data, March 2007," at http://www.bls.gov/ncs/ect/sp/ececcalc.pdf. In most instances, private industry employment
weights used in the ECEC were total employment estimates for 2-digit industry groups, such as utilities (NAICS 22)
or wholesale trade (NAICS 42). In a few cases, more detailed private industry employment weights were used.
These include 4-digit educational establishments--elementary and secondary schools (6111), junior colleges (6112),
and colleges and universities (6113)--as well as the 6-digit aircraft manufacturing industry (336411). For state
and local governments, a more aggregated level was used reflecting the level of detail published by the CES
program. For both private and government establishments, the employment data were apportioned based on the
sampling weights assigned to the Employment Cost Index (ECI) sample.
The ECI, which measures the change in employer costs for employee compensation, is calculated with fixed
2002 employment counts to prevent employment shifts among occupations and industries from influencing the changes.
Therefore, changes over time in the Employer Costs for Employee Compensation survey will differ from those in
the ECI.
Historical ECEC data are available in three listings, all available at: http://www.bls.gov/ect/#tables.
The first historical listing covers data for the March references periods from 1986 to 2001. These data use
the Standard Industrial Classification (SIC) and Census of Population classification systems. The second
listing contains data for the March, June, September, and December reference periods from March 2002 to
December 2003. These data also are based on the SIC and Census of Population classification systems. The
final listing includes data for March 2004 to the current reference period. These are based on the NAICS and
SOC classification systems. Also, data and related articles are included in the bulletin, Employer Costs for
Employee Compensation, 1986-99 (Bulletin 2526), available upon request by calling (202) 691-6199 or by email
to: NCSinfo@bls.gov.
Beginning with the March 2004 quarter, historical data are available based on the North American Industry
Classification System and the 2000 Standard Occupational Classification. The new historical tables are available
on the Internet site http://www.bls.gov/ncs/ect/home.htm or upon request. Information on how costs are calculated
appears in "Measuring Trends in the Structure and Levels of Employer Costs for Employee Compensation,"
Compensation and Working Conditions, Summer 1997, at http://www.bls.gov/opub/cwc/archive/summer1997art1.pdf.
An article on changes in employer compensation costs, "Tracking Changes in Benefit Costs," appears in
Compensation and Working Conditions, Spring 1999, at http://www.bls.gov/opub/cwc/archive/spring1999brief3.pdf.
Relative Standard Errors
Because the ECEC is a sample survey, it is subject to sampling errors. Sampling errors are differences
that occur between the results computed from a sample of observations and those computed from all observations in
the population. The estimates derived from different samples selected using the same sample design may differ
from one another. A measure of the variation among these differing estimates is the standard error. It can be
used to measure the precision with which an estimate from a particular sample approximates the expected result
of all possible samples. For more information on the calculation procedure, see "Changes in Variance Estimation
Calculations for the BLS Employer Costs for Employee Compensation Data, March 2007," at
http://www.bls.gov/ncs/ect/sp/ececvmet.pdf. The chances are about 68 out of 100 that an estimate from the
survey differs from a complete population figure by less than the standard error. The chances are about 90 out
of 100 that this difference would be less than 1.6 times the standard error. All the statements of comparisons
appearing in this publication are significant at a 1.6 standard error level or better, unless otherwise
indicated. This means that for differences cited, the estimated difference is greater than 1.6 times the
standard error of the difference. The relative standard errors (RSE) for all estimates are available shortly
after the release is issued at http://www.bls.gov/ncs/ect/#tables.
For a more detailed explanation of relative standard errors, see "Measuring Trends in the Structure and
Levels of Employer Costs for Employee Compensation," Compensation and Working Conditions, Summer 1997, at
http://www.bls.gov/opub/cwc/archive/summer1997art1.pdf. For a detailed explanation of how to use standard error
data to analyze differences in changes over time, see "Analyzing Year-to-Year Changes in Employer Costs for
Employee Compensation," Compensation and Working Conditions, Spring 1998, at
http://www.bls.gov/opub/cwc/archive/spring1998art3.pdf. This article supplements an article from the Summer
1997 issue of Compensation and Working Conditions, "Explaining the Differential Growth Rates of the ECI and
ECEC," available at http://www.bls.gov/opub/cwc/archive/summer1997art2.pdf, which examined how differences
in the construction of these measures contribute to differing trends.
Standard errors relate to differences that occur from sampling errors, but not from nonsampling errors.
Nonsampling errors are not measured and include survey nonresponse and data collection and processing errors.
Survey nonresponse occurs when sample members are unwilling or unable to participate in the survey. Data
collection errors include inaccurate data by respondents and definitional difficulties. Processing errors
include errors in recording, coding, and entering data. Although nonsampling errors are not measured, BLS
quality assurance programs include procedures for reducing such errors. These procedures include data collection
reinterviews, observed interviews, computer data edits, and systematic review of reports on which data are
recorded. Extensive field economist training also is conducted to maintain high data collection standards.
Comparing private and public sector data
Aggregate compensation cost levels in state and local government should not be directly compared with
those in private industry. Differences between these sectors stem from factors such as variation in work
activities and occupational structures. Manufacturing and sales, for example, make up a large part of private
industry work activities but are rare in state and local government. Professional and administrative support
occupations (including teachers) account for two-thirds of the state and local government workforce, compared
with one-half of private industry.
A detailed examination of differences in compensation levels and trends between private industry and state
and local government may be found in "Cost of Employee Compensation in Public and Private Sectors," Monthly
Labor Review, May 1993, on the BLS Internet site http://www.bls.gov/opub/mlr/1993/05/contents.htm and
"Compensation Cost Trends in Private Industry and State and Local Governments," Compensation and Working
Conditions, Fall 1999, at http://www.bls.gov/opub/cwc/archive/fall1999art2.pdf.
Obtaining information
Articles, bulletins, and other information may be obtained by calling (202) 691-6199, sending e-mail to
NCSinfo@bls.gov, or visiting the Internet site http://www.bls.gov/ect. Information in this release will be
made available to sensory impaired individuals upon request. Voice phone: (202) 691-5200; Federal Relay
Service Number: 1-800-877-8339.
United States Department of Labor
