Employer Costs for Employee Compensation News Release

FOR RELEASE 10:00 A.M. (EST) THURSDAY, DECEMBER 8, 2016											USDL-16-2255

Technical information:	(202) 691-6199  ncsinfo@bls.gov  www.bls.gov/ect
Media contact:		(202) 691-5902  pressoffice@bls.gov


						EMPLOYER COSTS FOR EMPLOYEE COMPENSATION – SEPTEMBER 2016


Employer costs for employee compensation averaged $34.15 per hour worked in September 2016, the U.S. Bureau of Labor Statistics reported today. 
Wages and salaries averaged $23.42 per hour worked and accounted for 68.6 percent of these costs, while benefits averaged $10.73 and accounted 
for the remaining 31.4 percent. Total employer compensation costs for private industry workers averaged $32.27 per hour worked in September 2016. 
Total employer compensation costs for state and local government workers averaged $45.93 per hour worked in September 2016.  

Employer Costs for Employee Compensation (ECEC), a product of the National Compensation Survey, measures employer costs for wages, salaries, and 
employee benefits for nonfarm private and state and local government workers. 

Compensation costs in state and local government

State and local government employers spent an average of $45.93 per hour worked for employee compensation in September 2016. Wages and salaries 
averaged $29.06 per hour and accounted for 63.3 percent of compensation costs, while benefits averaged $16.87 per hour worked and accounted for 
the remaining 36.7 percent. Total compensation costs for management, professional, and related workers averaged $55.25 per hour worked. This major 
occupational group includes teachers, averaging $62.39 per hour worked. Total compensation for sales and office workers averaged $32.05 per hour 
worked and service workers averaged $35.16. (See table 3 and 4.)

In September 2016, the average cost for retirement and savings benefits was $4.98 per hour worked in state and local government, or 10.9 percent of 
total compensation. Retirement and savings costs for management, professional, and related workers averaged $5.94 per hour worked, sales and office 
workers averaged $3.09, and service workers averaged $4.32. (See chart 1 and table 3.) Included in retirement and savings benefits were employer 
costs for defined benefit plans, which averaged $4.61 per hour (10.0 percent of total compensation), and defined contribution plans, which averaged 
37 cents (0.8 percent). (See chart 2 and table 3.) Defined benefit plans specify a formula for determining future benefits, while defined 
contribution plans specify employer contributions but do not guarantee the amount of future benefits.

For state and local government employees, employer costs for insurance benefits averaged $5.55 per hour, or 12.1 percent of total compensation. 
Insurance benefit costs include life insurance, health insurance, and short-term and long-term disability. The largest component of insurance costs 
in September 2016 was health insurance, which averaged $5.41, or 11.8 percent of total compensation. (See chart 2 and table 3.)
  
Two components of benefit costs are paid leave and legally required benefits. Paid leave benefit costs include vacation, holiday, sick leave, and 
personal leave. The average cost for paid leave was $3.28 per hour worked for state and local government employees. Costs for legally required 
benefits, including Social Security, Medicare, unemployment insurance (both state and federal), and workers’ compensation, averaged $2.67 per hour 
worked. (See table 3.)

The National Compensation Survey also produces data on the percentage of state and local government workers with access to and participation in 
employee benefit plans, including health and retirement and savings plans. Detailed data on health and retirement plan provisions are available at 
www.bls.gov/ebs.

Benefit costs in private industry

Private industry employer costs for paid leave averaged $2.21 per hour worked or 6.9 percent of total compensation, supplemental pay averaged $1.16 
or 3.6 percent, insurance benefits averaged $2.59 or 8.0 percent, retirement and savings averaged $1.25 or 3.9 percent, and legally required 
benefits averaged $2.54 per hour worked or 7.9 percent.  (See table A and table 5.)

Table A.  Relative importance of employer costs for employee compensation, September 2016

Compensation                            Civilian       Private      State and local
  component                             workers(1)     industry       government
____________________________________________________________________________________________
Wages and salaries                       68.6%          69.8%            63.3%
Benefits                                 31.4           30.2             36.7
   Paid leave                             6.9            6.9              7.1
   Supplemental pay                       3.1            3.6              0.8
   Insurance                              8.8            8.0             12.1
     Health benefits                      8.4            7.6             11.8
   Retirement and savings                 5.2            3.9             10.9
     Defined benefit                      3.2            1.7             10.0
     Defined contribution                 1.9            2.2              0.8
   Legally required                       7.5            7.9              5.8
____________________________________________________________________________________________
   1 Includes workers in the private nonfarm economy except those in private households, and 
     workers in the public sector, except the federal government.

____________
Employer Costs for Employee Compensation for December 2016 is scheduled to be released on Friday, March 17, 2017, at 10:00 a.m. (EDT).


Employer Costs for Employee Compensation data on total compensation, wages and salaries, and benefits in private industry are produced annually in 
the March reference period for 15 metropolitan areas. For further information about metropolitan area ECEC estimates see the September 2009 article: 
“BLS Introduces New Employer Costs for Employee Compensation Data for Private Industry Workers in 15 Metropolitan Areas,” at 
www.bls.gov/opub/mlr/cwc/bls-introduces-new-employer-costs-for-employee-compensation-data-for-private-industry-workers-in-15-metropolitan-areas.pdf.

Supplemental tables with occupational, establishment size, and bargaining status series by industry group are available at 
www.bls.gov/ncs/ect/sp/ecsuptc40.pdf and www.bls.gov/ncs/ect/sp/ecsuphst.pdf.

Relative standard errors for all cost estimates in the most recent news release and supplementary tables are available at 
www.bls.gov/ncs/ect/sp/ececrse.pdf and www.bls.gov/ncs/ect/sp/ecsuprse.pdf.  

Historical ECEC data are available in three listings, all available at www.bls.gov/ect/#tables. The earliest historical listing covers data for the 
March reference periods from 1986 to 2001. These data use the Standard Industrial Classification (SIC) and Census of Population occupational 
classification systems. A second listing contains data for the March, June, September, and December reference periods from March 2002 to December 
2003. These data are also based on the SIC and Census of Population occupational classification systems. The most recent listing includes data from 
March 2004 to the current reference period. These are based on the North American Industry Classification System (NAICS) and Standard Occupational 
Classification (SOC) systems. 

The Consolidated Statistical Areas (CSAs) and Metropolitan Statistical Areas (MSAs) are defined by the Office of Management and Budget (OMB) 2003 
area definitions. For more information on the area definitions, visit www.census.gov/population/metro/data/pastmetro.html.

Information in this release will be made available to sensory impaired individuals upon request—
Telephone:  (202) 691-5200; Federal Relay Service:  (800) 877-8339.

BLS news releases, including the ECEC, are available through an e-mail subscription service at: www.bls.gov/bls/list.htm.

								TECHNICAL NOTE

Employer Costs for Employee Compensation (ECEC) measures the average cost to employers for wages and salaries and benefits per employee hour worked.

ECEC includes 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.

Sample size

Data for the September 2016 reference period were collected from a probability sample of approximately 28,400 occupational observations selected 
from a sample of about 6,800 private industry establishments and approximately 8,800 occupational observations selected from a sample of about 
1,500 state and local government establishments that provided data at the initial interview.  

ECEC benchmarking by establishment size and industry

Beginning with this release, the benchmarking methodology has been enhanced to include establishment size, in addition to industry, to adjust the 
ECEC sample weights to current employment.  For additional information on benchmarking by industry, see the BLS research paper: “The Weighting 
Process Used in the Employer Costs for Employee Compensation Series for the National Compensation Survey,” at www.bls.gov/osmr/pdf/st110220.pdf.

Comparing private and public sector data

Compensation cost levels in state and local government should not be directly compared with levels 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.

ECEC quarterly publication focus

ECEC news releases are published quarterly, providing civilian, private industry, and state and local government cost per hour estimates as well as 
additional detail on a specific compensation cost topic of interest. This quarter focuses on compensation costs in state and local government. 
Topics of news releases for the upcoming reference periods are as follows:
	*  December 2016—Supplemental pay benefits in private industry
	*  March 2017—Compensation costs in selected metropolitan areas and health benefit costs in private industry

ECEC detailed information and measures

For detailed information on Employer Costs for Employee Compensation, see Chapter 8, ”National Compensation Measures,” of the BLS Handbook of Methods 
at: www.bls.gov/opub/hom/pdf/homch8.pdf.  

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, September 2016
                                                                                                                                                                                               
                                                                                                                                                                                               
                                                                                             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.............................  $34.15    100.0   $56.67    100.0   $24.95    100.0   $17.79    100.0   $34.94    100.0   $27.45    100.0   $39.02    100.0   $33.30    100.0 
                                                                                                                                                                                               
  Wages and salaries...........................   23.42     68.6    38.65     68.2    17.56     70.4    12.72     71.5    23.34     66.8    18.07     65.8    25.88     66.3    22.99     69.0 
                                                                                                                                                                                               
  Total benefits...............................   10.73     31.4    18.01     31.8     7.38     29.6     5.07     28.5    11.61     33.2     9.38     34.2    13.14     33.7    10.31     31.0 
                                                                                                                                                                                               
    Paid leave.................................    2.36      6.9     4.49      7.9     1.65      6.6     0.89      5.0     1.86      5.3     1.64      6.0     2.53      6.5     2.33      7.0 
      Vacation.................................    1.15      3.4     2.17      3.8     0.82      3.3     0.42      2.4     0.94      2.7     0.82      3.0     1.31      3.4     1.13      3.4 
      Holiday..................................    0.71      2.1     1.30      2.3     0.50      2.0     0.28      1.6     0.61      1.8     0.55      2.0     0.88      2.2     0.68      2.0 
      Sick.....................................    0.35      1.0     0.72      1.3     0.21      0.9     0.14      0.8     0.21      0.6     0.20      0.7     0.25      0.6     0.37      1.1 
      Personal.................................    0.14      0.4     0.29      0.5     0.11      0.4     0.05      0.3     0.10      0.3     0.07      0.3     0.10      0.3     0.15      0.5 
                                                                                                                                                                                               
    Supplemental pay...........................    1.05      3.1     2.02      3.6     0.58      2.3     0.29      1.6     1.03      3.0     0.99      3.6     1.49      3.8     0.97      2.9 
      Overtime and premium(4)..................    0.26      0.8     0.17      0.3     0.15      0.6     0.15      0.8     0.71      2.0     0.55      2.0     0.58      1.5     0.20      0.6 
      Shift differentials......................    0.06      0.2     0.08      0.1     0.02      0.1     0.05      0.3     0.05      0.1     0.08      0.3     0.08      0.2     0.05      0.2 
      Nonproduction bonuses....................    0.74      2.2     1.77      3.1     0.42      1.7     0.09      0.5     0.27      0.8     0.36      1.3     0.84      2.1     0.72      2.2 
                                                                                                                                                                                               
    Insurance..................................    3.00      8.8     4.60      8.1     2.37      9.5     1.41      7.9     3.26      9.3     2.98     10.8     3.67      9.4     2.88      8.7 
      Life.....................................    0.04      0.1     0.08      0.1     0.03      0.1     0.02      0.1     0.04      0.1     0.04      0.1     0.06      0.2     0.04      0.1 
      Health...................................    2.85      8.4     4.36      7.7     2.27      9.1     1.37      7.7     3.11      8.9     2.82     10.3     3.47      8.9     2.75      8.2 
      Short-term disability....................    0.05      0.2     0.09      0.2     0.04      0.2     0.02      0.1     0.08      0.2     0.06      0.2     0.08      0.2     0.05      0.1 
      Long-term disability.....................    0.05      0.1     0.08      0.1     0.03      0.1     (5)      (6)      0.03      0.1     0.06      0.2     0.05      0.1     0.04      0.1 
                                                                                                                                                                                               
    Retirement and savings.....................    1.76      5.2     3.35      5.9     0.90      3.6     0.79      4.4     2.10      6.0     1.22      4.5     2.16      5.5     1.69      5.1 
      Defined benefit..........................    1.11      3.2     2.08      3.7     0.44      1.8     0.64      3.6     1.49      4.3     0.72      2.6     1.21      3.1     1.09      3.3 
      Defined contribution.....................    0.66      1.9     1.27      2.2     0.45      1.8     0.15      0.9     0.61      1.7     0.50      1.8     0.95      2.4     0.60      1.8 
                                                                                                                                                                                               
    Legally required benefits..................    2.56      7.5     3.55      6.3     1.88      7.5     1.69      9.5     3.35      9.6     2.55      9.3     3.29      8.4     2.43      7.3 
      Social Security and Medicare.............    1.89      5.5     3.00      5.3     1.46      5.8     1.06      5.9     1.96      5.6     1.53      5.6     2.19      5.6     1.83      5.5 
        Social Security(7).....................    1.50      4.4     2.35      4.1     1.17      4.7     0.85      4.8     1.59      4.5     1.23      4.5     1.76      4.5     1.45      4.4 
        Medicare...............................    0.39      1.1     0.65      1.1     0.29      1.1     0.21      1.2     0.38      1.1     0.30      1.1     0.43      1.1     0.38      1.1 
      Federal unemployment insurance...........    0.03      0.1     0.02     (6)      0.04      0.1     0.04      0.2     0.03      0.1     0.03      0.1     0.03      0.1     0.03      0.1 
      State unemployment insurance.............    0.17      0.5     0.16      0.3     0.16      0.6     0.15      0.9     0.25      0.7     0.18      0.7     0.23      0.6     0.16      0.5 
      Workers' compensation....................    0.47      1.4     0.37      0.7     0.23      0.9     0.44      2.5     1.11      3.2     0.80      2.9     0.84      2.1     0.41      1.2 

  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 (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
  5 Cost per hour worked is $0.01 or less.
  6 Less than .05 percent.
  7 Social Security refers to 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, September 2016
                                                                                                                       
                                                                                                                       
                                                                                      Benefit costs                    
                                                                                                                       
                                                  Total    Wages                                                       
                    Series                       compen-    and                      Supple-           Retire-  Legally
                                                 sation  salaries   Total    Paid    mental  Insuran-   ment   required
                                                                             leave     pay      ce       and   benefits
                                                                                                       savings         
                                                                                                                       
                                                                                                                       
                                                
                                                                         Cost per hour worked
                                                
                                                                                                                       
                                                                                                                       
                                                                                                                       
Civilian workers(1)............................  $34.15   $23.42   $10.73    $2.36    $1.05    $3.00    $1.76    $2.56 
                                                                                                                       
              Occupational group                                                                                       
                                                                                                                       
      Management, professional, and related....   56.67    38.65    18.01     4.49     2.02     4.60     3.35     3.55 
        Management, business, and financial....   68.73    45.96    22.77     6.10     4.34     4.74     3.42     4.17 
        Professional and related...............   51.56    35.56    16.00     3.81     1.04     4.54     3.33     3.29 
          Teachers(2)..........................   57.18    40.02    17.17     2.60     0.17     5.60     5.69     3.11 
            Primary, secondary, and special                                                                            
             education school teachers.........   57.99    39.57    18.42     2.49     0.18     6.43     6.46     2.86 
          Registered nurses....................   52.28    35.05    17.23     4.60     1.61     4.70     2.71     3.60 
      Sales and office.........................   24.95    17.56     7.38     1.65     0.58     2.37     0.90     1.88 
        Sales and related......................   24.19    18.13     6.06     1.41     0.62     1.55     0.62     1.85 
        Office and administrative support......   25.40    17.22     8.18     1.80     0.56     2.87     1.06     1.89 
      Service..................................   17.79    12.72     5.07     0.89     0.29     1.41     0.79     1.69 
      Natural resources, construction, and                                                                             
       maintenance.............................   34.94    23.34    11.61     1.86     1.03     3.26     2.10     3.35 
        Construction, extraction, farming,                                                                             
         fishing, and forestry(3)..............   36.31    23.99    12.32     1.55     0.99     3.28     2.67     3.83 
        Installation, maintenance, and repair..   33.55    22.67    10.89     2.19     1.08     3.23     1.52     2.87 
      Production, transportation, and material                                                                         
       moving..................................   27.45    18.07     9.38     1.64     0.99     2.98     1.22     2.55 
        Production.............................   26.83    17.87     8.96     1.63     1.15     2.88     0.93     2.37 
        Transportation and material moving.....   28.01    18.25     9.76     1.64     0.84     3.07     1.49     2.71 
                                                                                                                       
                Industry group                                                                                         
                                                                                                                       
      Education and health services............   38.36    26.29    12.07     2.68     0.50     3.88     2.50     2.51 
        Educational services...................   48.03    32.46    15.58     2.85     0.19     5.31     4.54     2.69 
          Elementary and secondary schools.....   47.02    31.42    15.60     2.38     0.18     5.67     4.89     2.47 
          Junior colleges, colleges, and                                                                               
            universities.......................   53.29    36.28    17.00     4.19     0.21     5.05     4.35     3.20 
        Health care and social assistance......   32.28    22.41     9.87     2.57     0.70     2.99     1.22     2.40 
          Hospitals............................   44.43    28.92    15.51     4.11     1.38     4.79     2.24     2.99 
                                                
                                                                     Percent of total compensation
                                                
                                                                                                                       
                                                                                                                       
                                                                                                                       
Civilian workers(1)............................   100.0     68.6     31.4      6.9      3.1      8.8      5.2      7.5 
                                                                                                                       
              Occupational group                                                                                       
                                                                                                                       
      Management, professional, and related....   100.0     68.2     31.8      7.9      3.6      8.1      5.9      6.3 
        Management, business, and financial....   100.0     66.9     33.1      8.9      6.3      6.9      5.0      6.1 
        Professional and related...............   100.0     69.0     31.0      7.4      2.0      8.8      6.5      6.4 
          Teachers(2)..........................   100.0     70.0     30.0      4.5      0.3      9.8     10.0      5.4 
            Primary, secondary, and special                                                                            
             education school teachers.........   100.0     68.2     31.8      4.3      0.3     11.1     11.1      4.9 
          Registered nurses....................   100.0     67.0     33.0      8.8      3.1      9.0      5.2      6.9 
      Sales and office.........................   100.0     70.4     29.6      6.6      2.3      9.5      3.6      7.5 
        Sales and related......................   100.0     74.9     25.1      5.8      2.6      6.4      2.6      7.7 
        Office and administrative support......   100.0     67.8     32.2      7.1      2.2     11.3      4.2      7.4 
      Service..................................   100.0     71.5     28.5      5.0      1.6      7.9      4.4      9.5 
      Natural resources, construction, and                                                                             
       maintenance.............................   100.0     66.8     33.2      5.3      3.0      9.3      6.0      9.6 
        Construction, extraction, farming,                                                                             
         fishing, and forestry(3)..............   100.0     66.1     33.9      4.3      2.7      9.0      7.3     10.5 
        Installation, maintenance, and repair..   100.0     67.6     32.4      6.5      3.2      9.6      4.5      8.5 
      Production, transportation, and material                                                                         
       moving..................................   100.0     65.8     34.2      6.0      3.6     10.8      4.5      9.3 
        Production.............................   100.0     66.6     33.4      6.1      4.3     10.7      3.5      8.8 
        Transportation and material moving.....   100.0     65.2     34.8      5.9      3.0     11.0      5.3      9.7 
                                                                                                                       
                Industry group                                                                                         
                                                                                                                       
      Education and health services............   100.0     68.5     31.5      7.0      1.3     10.1      6.5      6.5 
        Educational services...................   100.0     67.6     32.4      5.9      0.4     11.0      9.4      5.6 
          Elementary and secondary schools.....   100.0     66.8     33.2      5.1      0.4     12.1     10.4      5.3 
          Junior colleges, colleges, and                                                                               
            universities.......................   100.0     68.1     31.9      7.9      0.4      9.5      8.2      6.0 
        Health care and social assistance......   100.0     69.4     30.6      8.0      2.2      9.3      3.8      7.4 
          Hospitals............................   100.0     65.1     34.9      9.2      3.1     10.8      5.0      6.7 

  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, September 2016
                                                                                                                                         
                                                                                                                                         
                                                                         Occupational group(1)                            Industry group 
                                                                                                                                         
                                                                                                                                         
                                                                     Management,          Sales                                          
                 Compensation                          All          professional,          and             Service      Service-providin-
                   component                         workers             and              office                               g(2)      
                                                                       related                                                           
                                                                                                                                         
                                                                                                                                         
                                                  Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent
                                                                                                                                         
                                                                                                                                         
Total compensation.............................  $45.93    100.0   $55.25    100.0   $32.05    100.0   $35.16    100.0   $45.97    100.0 
                                                                                                                                         
  Wages and salaries...........................   29.06     63.3    36.43     65.9    18.83     58.8    20.23     57.5    29.12     63.3 
                                                                                                                                         
  Total benefits...............................   16.87     36.7    18.83     34.1    13.22     41.2    14.93     42.5    16.85     36.7 
                                                                                                                                         
    Paid leave.................................    3.28      7.1     3.56      6.4     2.78      8.7     3.04      8.6     3.28      7.1 
      Vacation.................................    1.20      2.6     1.14      2.1     1.23      3.8     1.31      3.7     1.20      2.6 
      Holiday..................................    0.95      2.1     0.98      1.8     0.86      2.7     0.95      2.7     0.95      2.1 
      Sick.....................................    0.87      1.9     1.09      2.0     0.55      1.7     0.62      1.8     0.87      1.9 
      Personal.................................    0.26      0.6     0.34      0.6     0.14      0.4     0.16      0.5     0.26      0.6 
                                                                                                                                         
    Supplemental pay...........................    0.38      0.8     0.28      0.5     0.22      0.7     0.64      1.8     0.38      0.8 
      Overtime and premium(3)..................    0.21      0.4     0.08      0.1     0.13      0.4     0.44      1.3     0.20      0.4 
      Shift differentials......................    0.05      0.1     0.04      0.1     0.02      0.1     0.09      0.3     0.05      0.1 
      Nonproduction bonuses....................    0.13      0.3     0.16      0.3     0.07      0.2     0.10      0.3     0.13      0.3 
                                                                                                                                         
    Insurance..................................    5.55     12.1     6.03     10.9     5.15     16.1     4.71     13.4     5.55     12.1 
      Life.....................................    0.06      0.1     0.07      0.1     0.05      0.2     0.06      0.2     0.06      0.1 
      Health...................................    5.41     11.8     5.87     10.6     5.03     15.7     4.61     13.1     5.42     11.8 
      Short-term disability....................    0.03      0.1     0.04      0.1     0.03      0.1     0.02      0.1     0.03      0.1 
      Long-term disability.....................    0.04      0.1     0.05      0.1     0.03      0.1     0.02      0.1     0.04      0.1 
                                                                                                                                         
    Retirement and savings.....................    4.98     10.9     5.94     10.7     3.09      9.7     4.32     12.3     4.98     10.8 
      Defined benefit..........................    4.61     10.0     5.43      9.8     2.86      8.9     4.11     11.7     4.60     10.0 
      Defined contribution.....................    0.37      0.8     0.50      0.9     0.23      0.7     0.21      0.6     0.38      0.8 
                                                                                                                                         
    Legally required benefits..................    2.67      5.8     3.03      5.5     1.97      6.2     2.23      6.3     2.67      5.8 
      Social Security and Medicare.............    2.00      4.4     2.41      4.4     1.48      4.6     1.43      4.1     2.00      4.4 
        Social Security(4).....................    1.54      3.3     1.84      3.3     1.17      3.6     1.09      3.1     1.53      3.3 
        Medicare...............................    0.47      1.0     0.57      1.0     0.31      1.0     0.34      1.0     0.47      1.0 
      Federal unemployment insurance...........    (5)      (6)      (5)      (6)      (5)      (6)      (5)      (6)      (5)      (6)  
      State unemployment insurance.............    0.08      0.2     0.08      0.1     0.06      0.2     0.07      0.2     0.08      0.2 
      Workers' compensation....................    0.58      1.3     0.53      1.0     0.43      1.3     0.72      2.1     0.58      1.3 

  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 (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
  4 Social Security refers to 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, September 2016
                                                                                                                       
                                                                                                                       
                                                                                      Benefit costs                    
                                                                                                                       
                                                  Total    Wages                                                       
                    Series                       compen-    and                      Supple-           Retire-  Legally
                                                 sation  salaries   Total    Paid    mental  Insuran-   ment   required
                                                                             leave     pay      ce       and   benefits
                                                                                                       savings         
                                                                                                                       
                                                                                                                       
                                                
                                                                         Cost per hour worked
                                                
                                                                                                                       
                                                                                                                       
                                                                                                                       
State and local government workers.............  $45.93   $29.06   $16.87    $3.28    $0.38    $5.55    $4.98    $2.67 
                                                                                                                       
              Occupational group                                                                                       
                                                                                                                       
      Management, professional, and related....   55.25    36.43    18.83     3.56     0.28     6.03     5.94     3.03 
        Professional and related...............   54.18    35.93    18.25     3.18     0.27     6.03     5.89     2.89 
          Teachers(1)..........................   62.39    42.76    19.62     2.81     0.17     6.50     6.99     3.15 
            Primary, secondary, and special                                                                            
             education school teachers.........   62.91    42.44    20.47     2.68     0.20     7.18     7.45     2.97 
      Sales and office.........................   32.05    18.83    13.22     2.78     0.22     5.15     3.09     1.97 
        Office and administrative support......   32.22    18.88    13.34     2.81     0.22     5.21     3.13     1.97 
      Service..................................   35.16    20.23    14.93     3.04     0.64     4.71     4.32     2.23 
                                                                                                                       
                Industry group                                                                                         
                                                                                                                       
      Education and health services............   48.00    31.57    16.44     2.89     0.25     5.73     4.98     2.58 
        Educational services...................   49.27    32.68    16.59     2.77     0.18     5.80     5.26     2.58 
          Elementary and secondary schools.....   48.22    31.91    16.31     2.42     0.19     5.96     5.30     2.45 
          Junior colleges, colleges, and                                                                               
            universities.......................   53.05    35.49    17.56     4.03     0.15     5.18     5.17     3.03 
        Health care and social assistance......   40.08    24.61    15.47     3.65     0.64     5.35     3.21     2.62 
          Hospitals............................   42.52    26.26    16.26     3.90     0.79     5.68     3.23     2.66 
      Public administration....................   43.84    25.79    18.05     4.02     0.61     5.41     5.22     2.80 
                                                
                                                                     Percent of total compensation
                                                
                                                                                                                       
                                                                                                                       
                                                                                                                       
State and local government workers.............   100.0     63.3     36.7      7.1      0.8     12.1     10.9      5.8 
                                                                                                                       
              Occupational group                                                                                       
                                                                                                                       
      Management, professional, and related....   100.0     65.9     34.1      6.4      0.5     10.9     10.7      5.5 
        Professional and related...............   100.0     66.3     33.7      5.9      0.5     11.1     10.9      5.3 
          Teachers(1)..........................   100.0     68.5     31.5      4.5      0.3     10.4     11.2      5.0 
            Primary, secondary, and special                                                                            
             education school teachers.........   100.0     67.5     32.5      4.3      0.3     11.4     11.8      4.7 
      Sales and office.........................   100.0     58.8     41.2      8.7      0.7     16.1      9.7      6.2 
        Office and administrative support......   100.0     58.6     41.4      8.7      0.7     16.2      9.7      6.1 
      Service..................................   100.0     57.5     42.5      8.6      1.8     13.4     12.3      6.3 
                                                                                                                       
                Industry group                                                                                         
                                                                                                                       
      Education and health services............   100.0     65.8     34.2      6.0      0.5     11.9     10.4      5.4 
        Educational services...................   100.0     66.3     33.7      5.6      0.4     11.8     10.7      5.2 
          Elementary and secondary schools.....   100.0     66.2     33.8      5.0      0.4     12.4     11.0      5.1 
          Junior colleges, colleges, and                                                                               
            universities.......................   100.0     66.9     33.1      7.6      0.3      9.8      9.7      5.7 
        Health care and social assistance......   100.0     61.4     38.6      9.1      1.6     13.3      8.0      6.5 
          Hospitals............................   100.0     61.8     38.2      9.2      1.9     13.4      7.6      6.3 
      Public administration....................   100.0     58.8     41.2      9.2      1.4     12.3     11.9      6.4 

  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, September
2016
                                                                                                                                                                                                               
                                                                                                                                                                                                               
                                                                                                   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.............................   $32.27    100.0     $57.14    100.0     $24.34    100.0     $15.09    100.0     $34.51    100.0     $27.17    100.0     $45.70    100.0     $31.00    100.0  
                                                                                                                                                                                                               
  Wages and salaries...........................    22.52     69.8      39.40     68.9      17.45     71.7      11.55     76.5      23.38     67.7      17.99     66.2      27.38     59.9      22.06     71.2  
                                                                                                                                                                                                               
  Total benefits...............................     9.75     30.2      17.74     31.1       6.89     28.3       3.54     23.5      11.13     32.3       9.18     33.8      18.31     40.1       8.94     28.8  
                                                                                                                                                                                                               
    Paid leave.................................     2.21      6.9       4.80      8.4       1.56      6.4       0.56      3.7       1.71      4.9       1.60      5.9       3.12      6.8       2.13      6.9  
      Vacation.................................     1.15      3.6       2.52      4.4       0.79      3.2       0.28      1.9       0.88      2.5       0.82      3.0       1.60      3.5       1.10      3.6  
      Holiday..................................     0.67      2.1       1.41      2.5       0.47      1.9       0.17      1.1       0.57      1.6       0.54      2.0       0.92      2.0       0.65      2.1  
      Sick.....................................     0.27      0.8       0.60      1.0       0.19      0.8       0.07      0.5       0.17      0.5       0.18      0.7       0.44      1.0       0.25      0.8  
      Personal.................................     0.13      0.4       0.27      0.5       0.11      0.4       0.04      0.2       0.09      0.3       0.07      0.2       0.16      0.3       0.12      0.4  
                                                                                                                                                                                                               
    Supplemental pay...........................     1.16      3.6       2.60      4.6       0.62      2.5       0.23      1.6       1.07      3.1       1.01      3.7       1.52      3.3       1.12      3.6  
      Overtime and premium(1)..................     0.27      0.8       0.19      0.3       0.15      0.6       0.10      0.7       0.73      2.1       0.55      2.0       0.92      2.0       0.21      0.7  
      Shift differentials......................     0.06      0.2       0.09      0.2       0.02      0.1       0.05      0.3       0.04      0.1       0.08      0.3       0.19      0.4       0.05      0.1  
      Nonproduction bonuses....................     0.83      2.6       2.31      4.0       0.45      1.8       0.09      0.6       0.29      0.8       0.37      1.4       0.41      0.9       0.87      2.8  
                                                                                                                                                                                                               
    Insurance..................................     2.59      8.0       4.13      7.2       2.14      8.8       0.90      5.9       3.06      8.9       2.88     10.6       6.25     13.7       2.25      7.2  
      Life.....................................     0.04      0.1       0.08      0.1       0.03      0.1      (2)       (3)        0.04      0.1       0.04      0.1       0.08      0.2       0.04      0.1  
      Health...................................     2.44      7.6       3.85      6.7       2.04      8.4       0.86      5.7       2.91      8.4       2.72     10.0       5.90     12.9       2.12      6.8  
      Short-term disability....................     0.06      0.2       0.10      0.2       0.04      0.2      (2)       (3)        0.08      0.2       0.06      0.2       0.16      0.3       0.05      0.2  
      Long-term disability.....................     0.05      0.1       0.09      0.2       0.03      0.1      (2)       (3)        0.03      0.1       0.06      0.2       0.11      0.2       0.04      0.1  
                                                                                                                                                                                                               
    Retirement and savings.....................     1.25      3.9       2.49      4.4       0.71      2.9       0.24      1.6       1.87      5.4       1.14      4.2       3.82      8.4       1.00      3.2  
      Defined benefit..........................     0.54      1.7       0.96      1.7       0.24      1.0       0.10      0.7       1.23      3.6       0.62      2.3       2.83      6.2       0.33      1.1  
      Defined contribution.....................     0.70      2.2       1.53      2.7       0.47      1.9       0.14      1.0       0.64      1.9       0.52      1.9       0.99      2.2       0.67      2.2  
                                                                                                                                                                                                               
    Legally required benefits..................     2.54      7.9       3.73      6.5       1.87      7.7       1.60     10.6       3.42      9.9       2.55      9.4       3.61      7.9       2.44      7.9  
      Social Security and Medicare.............     1.87      5.8       3.19      5.6       1.45      6.0       1.00      6.6       1.98      5.7       1.53      5.6       2.31      5.1       1.83      5.9  
        Social Security(4).....................     1.49      4.6       2.52      4.4       1.17      4.8       0.81      5.4       1.60      4.6       1.23      4.5       1.85      4.0       1.46      4.7  
        Medicare...............................     0.38      1.2       0.67      1.2       0.28      1.2       0.19      1.3       0.38      1.1       0.30      1.1       0.46      1.0       0.37      1.2  
      Federal unemployment insurance...........     0.04      0.1       0.03      0.1       0.04      0.2       0.05      0.3       0.03      0.1       0.03      0.1       0.03      0.1       0.04      0.1  
      State unemployment insurance.............     0.18      0.6       0.19      0.3       0.16      0.7       0.17      1.1       0.26      0.7       0.18      0.7       0.24      0.5       0.18      0.6  
      Workers' compensation....................     0.46      1.4       0.32      0.6       0.21      0.9       0.39      2.6       1.15      3.3       0.80      2.9       1.02      2.2       0.40      1.3  

  1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.
  4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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, September 2016
                                                                                                                                                                                                                                                                           
                                                                                                                                                                                                                                                                           
                                                                     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.............................   $38.99    100.0     $38.34    100.0     $39.22    100.0     $30.87    100.0     $26.80    100.0     $53.20    100.0     $46.89    100.0     $39.64    100.0     $33.25    100.0     $13.95    100.0     $26.37    100.0  
                                                                                                                                                                                                                                                                           
  Wages and salaries...........................    25.90     66.4      26.65     69.5      25.53     65.1      21.82     70.7      18.83     70.3      35.35     66.5      30.84     65.8      28.33     71.5      23.49     70.6      10.99     78.8      19.18     72.7  
                                                                                                                                                                                                                                                                           
  Total benefits...............................    13.09     33.6      11.69     30.5      13.69     34.9       9.06     29.3       7.97     29.7      17.85     33.5      16.05     34.2      11.31     28.5       9.76     29.4       2.96     21.2       7.19     27.3  
                                                                                                                                                                                                                                                                           
    Paid leave.................................     2.52      6.5       1.67      4.4       2.96      7.5       2.15      7.0       1.68      6.3       4.83      9.1       3.96      8.5       2.83      7.1       2.57      7.7       0.41      2.9       1.60      6.1  
      Vacation.................................     1.31      3.4       0.88      2.3       1.53      3.9       1.11      3.6       0.89      3.3       2.49      4.7       2.07      4.4       1.50      3.8       1.28      3.9       0.21      1.5       0.76      2.9  
      Holiday..................................     0.87      2.2       0.57      1.5       1.03      2.6       0.63      2.0       0.49      1.8       1.29      2.4       1.13      2.4       0.85      2.1       0.75      2.3       0.11      0.8       0.54      2.1  
      Sick.....................................     0.24      0.6       0.13      0.3       0.30      0.8       0.27      0.9       0.21      0.8       0.56      1.1       0.52      1.1       0.31      0.8       0.36      1.1       0.05      0.4       0.20      0.7  
      Personal.................................     0.10      0.3       0.09      0.2       0.11      0.3       0.13      0.4       0.09      0.3       0.48      0.9       0.24      0.5       0.16      0.4       0.16      0.5       0.03      0.2       0.10      0.4  
                                                                                                                                                                                                                                                                           
    Supplemental pay...........................     1.50      3.8       1.02      2.7       1.68      4.3       1.09      3.5       0.72      2.7       2.39      4.5       3.42      7.3       1.95      4.9       0.64      1.9       0.13      0.9       0.33      1.2  
      Overtime and premium(3)..................     0.58      1.5       0.61      1.6       0.53      1.4       0.20      0.7       0.28      1.0       0.30      0.6       0.19      0.4       0.24      0.6       0.18      0.6       0.07      0.5       0.14      0.5  
      Shift differentials......................     0.08      0.2       0.02     (4)        0.12      0.3       0.05      0.2       0.02      0.1       0.04      0.1      (5)       (4)       (5)       (4)        0.18      0.6      (5)       (4)        0.02      0.1  
      Nonproduction bonuses....................     0.84      2.2       0.39      1.0       1.03      2.6       0.83      2.7       0.42      1.6       2.04      3.8       3.22      6.9       1.70      4.3       0.27      0.8       0.05      0.4       0.17      0.6  
                                                                                                                                                                                                                                                                           
    Insurance..................................     3.65      9.4       3.02      7.9       3.97     10.1       2.37      7.7       2.27      8.5       4.99      9.4       3.89      8.3       2.41      6.1       2.90      8.7       0.73      5.2       2.01      7.6  
      Life.....................................     0.06      0.2       0.04      0.1       0.07      0.2       0.04      0.1       0.03      0.1       0.07      0.1       0.06      0.1       0.05      0.1       0.04      0.1      (5)       (4)        0.03      0.1  
      Health...................................     3.46      8.9       2.89      7.5       3.75      9.6       2.23      7.2       2.14      8.0       4.58      8.6       3.64      7.8       2.25      5.7       2.76      8.3       0.71      5.1       1.93      7.3  
      Short-term disability....................     0.08      0.2       0.04      0.1       0.09      0.2       0.05      0.2       0.04      0.2       0.25      0.5       0.13      0.3       0.06      0.2       0.05      0.1      (5)       (4)        0.03      0.1  
      Long-term disability.....................     0.05      0.1       0.04      0.1       0.06      0.2       0.04      0.1       0.05      0.2       0.08      0.2       0.06      0.1       0.06      0.1       0.05      0.2      (5)       (4)        0.02      0.1  
                                                                                                                                                                                                                                                                           
    Retirement and savings.....................     2.12      5.4       2.04      5.3       2.13      5.4       1.06      3.4       1.04      3.9       2.17      4.1       1.86      4.0       1.22      3.1       1.19      3.6       0.20      1.4       1.06      4.0  
      Defined benefit..........................     1.17      3.0       1.27      3.3       1.09      2.8       0.41      1.3       0.49      1.8       0.67      1.3       0.57      1.2       0.49      1.2       0.38      1.2       0.09      0.7       0.57      2.2  
      Defined contribution.....................     0.95      2.4       0.78      2.0       1.03      2.6       0.65      2.1       0.56      2.1       1.50      2.8       1.29      2.7       0.73      1.8       0.80      2.4       0.11      0.8       0.48      1.8  
                                                                                                                                                                                                                                                                           
    Legally required benefits..................     3.29      8.4       3.94     10.3       2.95      7.5       2.39      7.7       2.27      8.5       3.48      6.5       2.92      6.2       2.91      7.3       2.47      7.4       1.49     10.7       2.20      8.3  
      Social Security and Medicare.............     2.19      5.6       2.20      5.7       2.18      5.6       1.80      5.8       1.56      5.8       2.98      5.6       2.50      5.3       2.27      5.7       1.97      5.9       0.97      7.0       1.58      6.0  
        Social Security(6).....................     1.76      4.5       1.77      4.6       1.75      4.5       1.44      4.7       1.25      4.7       2.37      4.5       1.95      4.2       1.79      4.5       1.58      4.8       0.79      5.7       1.28      4.8  
        Medicare...............................     0.43      1.1       0.42      1.1       0.43      1.1       0.36      1.2       0.31      1.1       0.61      1.1       0.55      1.2       0.48      1.2       0.39      1.2       0.19      1.3       0.31      1.2  
      Federal unemployment insurance...........     0.03      0.1       0.03      0.1       0.03      0.1       0.04      0.1       0.04      0.1       0.03      0.1       0.04      0.1       0.04      0.1       0.03      0.1       0.05      0.4       0.03      0.1  
      State unemployment insurance.............     0.24      0.6       0.33      0.9       0.19      0.5       0.17      0.6       0.15      0.6       0.19      0.3       0.17      0.4       0.22      0.5       0.17      0.5       0.16      1.1       0.17      0.6  
      Workers' compensation....................     0.84      2.2       1.38      3.6       0.55      1.4       0.38      1.2       0.52      2.0       0.28      0.5       0.21      0.4       0.39      1.0       0.31      0.9       0.31      2.2       0.42      1.6  

  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 (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
  4 Less than .05 percent.
  5 Cost per hour worked is $0.01 or less.
  6 Social Security refers to 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, September 2016
                                                                                                                                                                                                                                                                                                                   
                                                                                                                                                                                                                                                                                                                   
                                                                                                                                                                   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.............................   $39.06    100.0     $38.92    100.0     $39.12    100.0     $29.46    100.0     $30.43    100.0     $25.28    100.0     $29.91    100.0      29.90    100.0      30.06    100.0      29.55    100.0      33.61    100.0      29.15    100.0      35.79    100.0  
                                                                                                                                                                                                                                                                                                                   
  Wages and salaries...........................    26.13     66.9      27.33     70.2      25.72     65.8      20.96     71.1      21.52     70.7      17.87     70.7      21.55     72.0      20.81     69.6      20.89     69.5      20.65     69.9      23.83     70.9      21.13     72.5      25.15     70.3  
                                                                                                                                                                                                                                                                                                                   
  Total benefits...............................    12.93     33.1      11.59     29.8      13.39     34.2       8.50     28.9       8.91     29.3       7.41     29.3       8.37     28.0       9.09     30.4       9.17     30.5       8.91     30.1       9.78     29.1       8.02     27.5      10.64     29.7  
                                                                                                                                                                                                                                                                                                                   
    Paid leave.................................     2.85      7.3       2.86      7.3       2.85      7.3       1.99      6.8       2.16      7.1       1.65      6.5       1.89      6.3       2.03      6.8       2.05      6.8       1.99      6.7       2.22      6.6       1.81      6.2       2.41      6.7  
      Vacation.................................     1.46      3.7       1.50      3.8       1.44      3.7       1.02      3.4       1.12      3.7       0.83      3.3       0.94      3.2       1.11      3.7       1.12      3.7       1.09      3.7       1.13      3.4       0.94      3.2       1.22      3.4  
      Holiday..................................     0.84      2.1       0.85      2.2       0.83      2.1       0.62      2.1       0.64      2.1       0.55      2.2       0.61      2.0       0.60      2.0       0.61      2.0       0.59      2.0       0.69      2.1       0.54      1.9       0.77      2.1  
      Sick.....................................     0.37      0.9       0.34      0.9       0.38      1.0       0.23      0.8       0.26      0.9       0.18      0.7       0.22      0.7       0.22      0.7       0.21      0.7       0.22      0.8       0.29      0.9       0.22      0.8       0.32      0.9  
      Personal.................................     0.19      0.5       0.17      0.4       0.20      0.5       0.13      0.4       0.14      0.5       0.09      0.3       0.12      0.4       0.10      0.3       0.10      0.3       0.09      0.3       0.10      0.3       0.11      0.4       0.10      0.3  
                                                                                                                                                                                                                                                                                                                   
    Supplemental pay...........................     2.44      6.2       1.10      2.8       2.90      7.4       0.90      3.1       0.83      2.7       0.70      2.8       1.12      3.7       0.83      2.8       0.85      2.8       0.79      2.7       0.86      2.6       0.75      2.6       0.91      2.6  
      Overtime and premium(2)..................     0.25      0.6       0.25      0.6       0.25      0.6       0.31      1.0       0.24      0.8       0.31      1.2       0.41      1.4       0.27      0.9       0.28      0.9       0.23      0.8       0.22      0.7       0.21      0.7       0.23      0.6  
      Shift differentials......................     0.08      0.2       0.09      0.2       0.07      0.2       0.06      0.2       0.07      0.2       0.04      0.2       0.05      0.2       0.06      0.2       0.06      0.2       0.07      0.2       0.03      0.1       0.03      0.1       0.03      0.1  
      Nonproduction bonuses....................     2.11      5.4       0.76      1.9       2.58      6.6       0.53      1.8       0.51      1.7       0.35      1.4       0.66      2.2       0.50      1.7       0.51      1.7       0.49      1.7       0.60      1.8       0.50      1.7       0.65      1.8  
                                                                                                                                                                                                                                                                                                                   
    Insurance..................................     3.21      8.2       3.22      8.3       3.21      8.2       2.25      7.6       2.38      7.8       2.24      8.9       2.04      6.8       2.64      8.8       2.69      9.0       2.54      8.6       2.54      7.5       2.13      7.3       2.74      7.6  
      Life.....................................     0.05      0.1       0.04      0.1       0.05      0.1       0.05      0.2       0.05      0.2       0.04      0.2       0.04      0.1       0.04      0.1       0.04      0.1       0.04      0.1       0.04      0.1       0.04      0.1       0.04      0.1  
      Health...................................     3.02      7.7       3.03      7.8       3.02      7.7       2.11      7.2       2.23      7.3       2.13      8.4       1.92      6.4       2.49      8.3       2.54      8.4       2.40      8.1       2.43      7.2       2.01      6.9       2.63      7.4  
      Short-term disability....................     0.09      0.2       0.09      0.2       0.09      0.2       0.05      0.2       0.06      0.2       0.04      0.2       0.04      0.1       0.06      0.2       0.07      0.2       0.06      0.2       0.03      0.1       0.04      0.1       0.03      0.1  
      Long-term disability.....................     0.05      0.1       0.06      0.2       0.05      0.1       0.04      0.1       0.05      0.2       0.04      0.2       0.04      0.1       0.05      0.2       0.05      0.2       0.05      0.2       0.04      0.1       0.04      0.2       0.04      0.1  
                                                                                                                                                                                                                                                                                                                   
    Retirement and savings.....................     1.42      3.6       1.53      3.9       1.38      3.5       1.12      3.8       1.25      4.1       0.86      3.4       1.03      3.5       1.19      4.0       1.17      3.9       1.23      4.2       1.36      4.1       0.99      3.4       1.55      4.3  
      Defined benefit..........................     0.63      1.6       0.61      1.6       0.63      1.6       0.49      1.7       0.56      1.8       0.38      1.5       0.42      1.4       0.47      1.6       0.52      1.7       0.37      1.3       0.65      1.9       0.30      1.0       0.81      2.3  
      Defined contribution.....................     0.79      2.0       0.92      2.4       0.75      1.9       0.63      2.1       0.68      2.2       0.49      1.9       0.62      2.1       0.72      2.4       0.65      2.2       0.86      2.9       0.72      2.1       0.68      2.3       0.73      2.0  
                                                                                                                                                                                                                                                                                                                   
    Legally required benefits..................     3.01      7.7       2.88      7.4       3.06      7.8       2.24      7.6       2.29      7.5       1.96      7.7       2.29      7.7       2.39      8.0       2.41      8.0       2.36      8.0       2.80      8.3       2.34      8.0       3.03      8.5  
      Social Security and Medicare.............     2.14      5.5       2.19      5.6       2.13      5.4       1.75      5.9       1.80      5.9       1.52      6.0       1.78      5.9       1.77      5.9       1.77      5.9       1.77      6.0       1.94      5.8       1.75      6.0       2.02      5.7  
        Social Security(3).....................     1.69      4.3       1.74      4.5       1.67      4.3       1.40      4.8       1.44      4.7       1.23      4.8       1.42      4.8       1.43      4.8       1.43      4.8       1.43      4.8       1.55      4.6       1.41      4.8       1.61      4.5  
        Medicare...............................     0.46      1.2       0.45      1.2       0.46      1.2       0.35      1.2       0.36      1.2       0.29      1.2       0.36      1.2       0.34      1.2       0.34      1.1       0.34      1.2       0.39      1.2       0.34      1.2       0.41      1.2  
      Federal unemployment insurance...........     0.03      0.1       0.04      0.1       0.02      0.1       0.02      0.1       0.03      0.1       0.02      0.1       0.02      0.1       0.04      0.1       0.04      0.1       0.03      0.1       0.06      0.2       0.03      0.1       0.08      0.2  
      State unemployment insurance.............     0.30      0.8       0.26      0.7       0.31      0.8       0.11      0.4       0.11      0.4       0.09      0.3       0.11      0.4       0.18      0.6       0.19      0.6       0.14      0.5       0.21      0.6       0.16      0.5       0.24      0.7  
      Workers' compensation....................     0.54      1.4       0.39      1.0       0.59      1.5       0.36      1.2       0.36      1.2       0.33      1.3       0.38      1.3       0.41      1.4       0.41      1.3       0.41      1.4       0.59      1.8       0.40      1.4       0.69      1.9  

  1 The Census divisions are defined as follows: 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 (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
  3 Social Security refers to 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, September 2016
                                                                                                                                                                       
                                                                                                                                                                       
                                                                        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.............................   $27.01    100.0     $26.71    100.0     $27.97    100.0     $38.60    100.0     $32.62    100.0     $47.73    100.0  
                                                                                                                                                                       
  Wages and salaries...........................    19.70     72.9      19.69     73.7      19.73     70.5      25.91     67.1      22.51     69.0      31.12     65.2  
                                                                                                                                                                       
  Total benefits...............................     7.31     27.1       7.02     26.3       8.24     29.5      12.68     32.9      10.11     31.0      16.61     34.8  
                                                                                                                                                                       
    Paid leave.................................     1.53      5.6       1.47      5.5       1.69      6.0       3.04      7.9       2.34      7.2       4.10      8.6  
      Vacation.................................     0.78      2.9       0.75      2.8       0.88      3.2       1.59      4.1       1.23      3.8       2.13      4.5  
      Holiday..................................     0.49      1.8       0.48      1.8       0.52      1.9       0.89      2.3       0.71      2.2       1.17      2.5  
      Sick.....................................     0.18      0.7       0.17      0.6       0.19      0.7       0.38      1.0       0.26      0.8       0.54      1.1  
      Personal.................................     0.08      0.3       0.08      0.3       0.09      0.3       0.18      0.5       0.14      0.4       0.24      0.5  
                                                                                                                                                                       
    Supplemental pay...........................     1.02      3.8       0.93      3.5       1.28      4.6       1.33      3.4       0.95      2.9       1.90      4.0  
      Overtime and premium(1)..................     0.21      0.8       0.19      0.7       0.25      0.9       0.34      0.9       0.32      1.0       0.38      0.8  
      Shift differentials......................    (2)       (3)       (2)       (3)        0.03      0.1       0.11      0.3       0.06      0.2       0.19      0.4  
      Nonproduction bonuses....................     0.80      3.0       0.74      2.8       1.00      3.6       0.87      2.3       0.57      1.7       1.33      2.8  
                                                                                                                                                                       
    Insurance..................................     1.77      6.5       1.68      6.3       2.05      7.3       3.58      9.3       2.93      9.0       4.57      9.6  
      Life.....................................     0.03      0.1       0.03      0.1       0.04      0.1       0.06      0.1       0.05      0.1       0.07      0.1  
      Health...................................     1.68      6.2       1.59      6.0       1.94      7.0       3.37      8.7       2.77      8.5       4.28      9.0  
      Short-term disability....................     0.03      0.1       0.03      0.1       0.04      0.1       0.09      0.2       0.07      0.2       0.12      0.3  
      Long-term disability.....................     0.03      0.1       0.02      0.1       0.03      0.1       0.07      0.2       0.05      0.1       0.10      0.2  
                                                                                                                                                                       
    Retirement and savings.....................     0.69      2.6       0.62      2.3       0.91      3.3       1.91      5.0       1.32      4.0       2.82      5.9  
      Defined benefit..........................     0.25      0.9       0.21      0.8       0.38      1.4       0.89      2.3       0.57      1.8       1.39      2.9  
      Defined contribution.....................     0.44      1.6       0.41      1.5       0.53      1.9       1.02      2.6       0.75      2.3       1.43      3.0  
                                                                                                                                                                       
    Legally required benefits..................     2.31      8.6       2.31      8.7       2.31      8.3       2.83      7.3       2.56      7.9       3.23      6.8  
      Social Security and Medicare.............     1.61      6.0       1.61      6.0       1.63      5.8       2.18      5.6       1.88      5.8       2.63      5.5  
        Social Security(4).....................     1.29      4.8       1.28      4.8       1.30      4.6       1.74      4.5       1.51      4.6       2.09      4.4  
        Medicare...............................     0.33      1.2       0.32      1.2       0.33      1.2       0.44      1.1       0.37      1.1       0.53      1.1  
      Federal unemployment insurance...........     0.04      0.2       0.04      0.2       0.04      0.1       0.03      0.1       0.04      0.1       0.03      0.1  
      State unemployment insurance.............     0.18      0.7       0.19      0.7       0.18      0.6       0.18      0.5       0.20      0.6       0.16      0.3  
      Workers' compensation....................     0.48      1.8       0.48      1.8       0.47      1.7       0.44      1.1       0.45      1.4       0.42      0.9  

  1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.
  4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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, September 2016
                                                                                                                             
                                                                                                                             
                                                                                            Benefit costs                    
                                                                                                                             
                                                        Total    Wages                                                       
                       Series                          compen-    and                      Supple-           Retire-  Legally
                                                       sation  salaries   Total    Paid    mental  Insuran-   ment   required
                                                                                   leave     pay      ce       and   benefits
                                                                                                             savings         
                                                                                                                             
                                                                                                                             
                                                      
                                                                               Cost per hour worked
                                                      
                                                                                                                             
                                                                                                                             
                                                                                                                             
All workers in private industry......................  $32.27   $22.52    $9.75    $2.21    $1.16    $2.59    $1.25    $2.54 
                                                                                                                             
      Management, professional, and related..........   57.14    39.40    17.74     4.80     2.60     4.13     2.49     3.73 
        Management, business, and financial..........   69.82    46.95    22.87     6.15     4.92     4.56     3.01     4.23 
        Professional and related.....................   50.43    35.40    15.03     4.08     1.37     3.90     2.21     3.47 
      Sales and office...............................   24.34    17.45     6.89     1.56     0.62     2.14     0.71     1.87 
        Sales and related............................   24.16    18.14     6.02     1.40     0.63     1.53     0.61     1.85 
        Office and administrative support............   24.47    16.99     7.48     1.66     0.61     2.55     0.78     1.88 
      Service........................................   15.09    11.55     3.54     0.56     0.23     0.90     0.24     1.60 
      Natural resources, construction, and                                                                                   
       maintenance...................................   34.51    23.38    11.13     1.71     1.07     3.06     1.87     3.42 
        Construction, extraction, farming, fishing,                                                                          
         and forestry(1).............................   36.16    24.27    11.89     1.36     1.02     3.11     2.44     3.96 
        Installation, maintenance, and repair........   32.88    22.50    10.39     2.05     1.11     3.02     1.32     2.89 
      Production, transportation, and material moving   27.17    17.99     9.18     1.60     1.01     2.88     1.14     2.55 
        Production...................................   26.61    17.78     8.84     1.60     1.15     2.83     0.89     2.36 
        Transportation and material moving...........   27.70    18.20     9.50     1.60     0.86     2.92     1.38     2.73 
                                                                                                                             
    All workers, goods-producing industries(2).......   38.99    25.90    13.09     2.52     1.50     3.65     2.12     3.29 
                                                                                                                             
      Management, professional, and related..........   69.14    46.31    22.83     5.96     2.53     5.15     4.72     4.47 
      Sales and office...............................   33.30    22.94    10.35     2.31     1.03     3.21     1.21     2.59 
      Natural resources, construction, and                                                                                   
       maintenance...................................   37.02    24.60    12.42     1.52     1.22     3.39     2.38     3.91 
      Production, transportation, and material moving   28.42    18.48     9.93     1.72     1.35     3.31     1.02     2.53 
                                                                                                                             
    All workers, service-providing industries(3).....   30.87    21.82     9.06     2.15     1.09     2.37     1.06     2.39 
                                                                                                                             
      Management, professional, and related..........   55.44    38.42    17.02     4.63     2.61     3.98     2.17     3.63 
      Sales and office...............................   23.74    17.08     6.65     1.51     0.59     2.06     0.68     1.82 
      Service........................................   15.06    11.54     3.52     0.56     0.23     0.89     0.24     1.60 
      Natural resources, construction, and                                                                                   
       maintenance...................................   31.06    21.69     9.36     1.96     0.86     2.62     1.18     2.74 
      Production, transportation, and material moving   26.24    17.63     8.61     1.51     0.75     2.56     1.23     2.56 
                                                      
                                                                           Percent of total compensation
                                                      
                                                                                                                             
                                                                                                                             
                                                                                                                             
All workers in private industry......................   100.0     69.8     30.2      6.9      3.6      8.0      3.9      7.9 
                                                                                                                             
      Management, professional, and related..........   100.0     68.9     31.1      8.4      4.6      7.2      4.4      6.5 
        Management, business, and financial..........   100.0     67.2     32.8      8.8      7.1      6.5      4.3      6.1 
        Professional and related.....................   100.0     70.2     29.8      8.1      2.7      7.7      4.4      6.9 
      Sales and office...............................   100.0     71.7     28.3      6.4      2.5      8.8      2.9      7.7 
        Sales and related............................   100.0     75.1     24.9      5.8      2.6      6.3      2.5      7.7 
        Office and administrative support............   100.0     69.4     30.6      6.8      2.5     10.4      3.2      7.7 
      Service........................................   100.0     76.5     23.5      3.7      1.6      5.9      1.6     10.6 
      Natural resources, construction, and                                                                                   
       maintenance...................................   100.0     67.7     32.3      4.9      3.1      8.9      5.4      9.9 
        Construction, extraction, farming, fishing,                                                                          
         and forestry(1).............................   100.0     67.1     32.9      3.8      2.8      8.6      6.8     10.9 
        Installation, maintenance, and repair........   100.0     68.4     31.6      6.2      3.4      9.2      4.0      8.8 
      Production, transportation, and material moving   100.0     66.2     33.8      5.9      3.7     10.6      4.2      9.4 
        Production...................................   100.0     66.8     33.2      6.0      4.3     10.6      3.4      8.9 
        Transportation and material moving...........   100.0     65.7     34.3      5.8      3.1     10.6      5.0      9.9 
                                                                                                                             
    All workers, goods-producing industries(2).......   100.0     66.4     33.6      6.5      3.8      9.4      5.4      8.4 
                                                                                                                             
      Management, professional, and related..........   100.0     67.0     33.0      8.6      3.7      7.4      6.8      6.5 
      Sales and office...............................   100.0     68.9     31.1      6.9      3.1      9.6      3.6      7.8 
      Natural resources, construction, and                                                                                   
       maintenance...................................   100.0     66.5     33.5      4.1      3.3      9.1      6.4     10.6 
      Production, transportation, and material moving   100.0     65.0     35.0      6.1      4.7     11.7      3.6      8.9 
                                                                                                                             
    All workers, service-providing industries(3).....   100.0     70.7     29.3      7.0      3.5      7.7      3.4      7.7 
                                                                                                                             
      Management, professional, and related..........   100.0     69.3     30.7      8.4      4.7      7.2      3.9      6.5 
      Sales and office...............................   100.0     72.0     28.0      6.3      2.5      8.7      2.8      7.7 
      Service........................................   100.0     76.6     23.4      3.7      1.5      5.9      1.6     10.6 
      Natural resources, construction, and                                                                                   
       maintenance...................................   100.0     69.8     30.2      6.3      2.8      8.4      3.8      8.8 
      Production, transportation, and material moving   100.0     67.2     32.8      5.8      2.9      9.8      4.7      9.7 

  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, September 2016
                                                                                                                             
                                                                                                                             
                                                                                            Benefit costs                    
                                                                                                                             
                                                        Total    Wages                                                       
                       Series                          compen-    and                      Supple-           Retire-  Legally
                                                       sation  salaries   Total    Paid    mental  Insuran-   ment   required
                                                                                   leave     pay      ce       and   benefits
                                                                                                             savings         
                                                                                                                             
                                                                                                                             
                                                      
                                                                               Cost per hour worked
                                                      
                                                                                                                             
                                                                                                                             
                                                                                                                             
    All workers, goods-producing industries(1).......  $38.99   $25.90   $13.09    $2.52    $1.50    $3.65    $2.12    $3.29 
                                                                                                                             
      Construction...................................   38.34    26.65    11.69     1.67     1.02     3.02     2.04     3.94 
      Manufacturing..................................   39.22    25.53    13.69     2.96     1.68     3.97     2.13     2.95 
        Aircraft manufacturing(2)....................   69.24    42.48    26.77     6.25     3.82     7.36     5.01     4.32 
                                                                                                                             
    All workers, service-providing industries(3).....   30.87    21.82     9.06     2.15     1.09     2.37     1.06     2.39 
                                                                                                                             
      Trade, transportation, and utilities...........   26.80    18.83     7.97     1.68     0.72     2.27     1.04     2.27 
        Wholesale trade..............................   35.79    25.29    10.50     2.59     1.05     2.95     1.14     2.78 
        Retail trade.................................   18.48    13.98     4.50     0.88     0.38     1.24     0.39     1.62 
        Transportation and warehousing...............   38.96    24.88    14.08     2.77     1.23     4.23     2.35     3.50 
        Utilities....................................   60.98    36.43    24.55     5.29     2.45     6.29     6.25     4.28 
      Information....................................   53.20    35.35    17.85     4.83     2.39     4.99     2.17     3.48 
      Financial activities...........................   46.89    30.84    16.05     3.96     3.42     3.89     1.86     2.92 
        Finance and insurance........................   52.39    33.96    18.43     4.60     4.23     4.30     2.23     3.08 
          Credit intermediation and related                                                                                  
           activities................................   41.37    27.64    13.73     3.67     1.79     3.84     1.77     2.65 
          Insurance carriers and related activities..   47.57    31.76    15.82     4.17     2.04     4.30     2.30     3.01 
        Real estate and rental and leasing...........   29.98    21.23     8.75     2.00     0.94     2.63     0.73     2.44 
      Professional and business services.............   39.64    28.33    11.31     2.83     1.95     2.41     1.22     2.91 
        Professional and technical services..........   50.93    36.59    14.33     4.27     1.31     3.50     1.78     3.47 
        Administrative and waste services............   22.15    17.27     4.88     0.88     0.53     1.04     0.27     2.16 
      Education and health services..................   33.25    23.49     9.76     2.57     0.64     2.90     1.19     2.47 
        Educational services.........................   43.81    31.70    12.11     3.12     0.23     3.63     2.05     3.07 
          Junior colleges, colleges, and universities   53.69    37.65    16.04     4.45     0.32     4.81     2.95     3.50 
        Health care and social assistance............   31.62    22.22     9.40     2.48     0.70     2.79     1.05     2.38 
      Leisure and hospitality........................   13.95    10.99     2.96     0.41     0.13     0.73     0.20     1.49 
        Accommodation and food services..............   12.37     9.88     2.49     0.30     0.12     0.60     0.12     1.36 
      Other services.................................   26.37    19.18     7.19     1.60     0.33     2.01     1.06     2.20 
                                                      
                                                                           Percent of total compensation
                                                      
                                                                                                                             
                                                                                                                             
                                                                                                                             
    All workers, goods-producing industries(1).......   100.0     66.4     33.6      6.5      3.8      9.4      5.4      8.4 
                                                                                                                             
      Construction...................................   100.0     69.5     30.5      4.4      2.7      7.9      5.3     10.3 
      Manufacturing..................................   100.0     65.1     34.9      7.5      4.3     10.1      5.4      7.5 
        Aircraft manufacturing(2)....................   100.0     61.3     38.7      9.0      5.5     10.6      7.2      6.2 
                                                                                                                             
    All workers, service-providing industries(3).....   100.0     70.7     29.3      7.0      3.5      7.7      3.4      7.7 
                                                                                                                             
      Trade, transportation, and utilities...........   100.0     70.3     29.7      6.3      2.7      8.5      3.9      8.5 
        Wholesale trade..............................   100.0     70.7     29.3      7.2      2.9      8.2      3.2      7.8 
        Retail trade.................................   100.0     75.6     24.4      4.8      2.0      6.7      2.1      8.7 
        Transportation and warehousing...............   100.0     63.9     36.1      7.1      3.1     10.9      6.0      9.0 
        Utilities....................................   100.0     59.7     40.3      8.7      4.0     10.3     10.2      7.0 
      Information....................................   100.0     66.5     33.5      9.1      4.5      9.4      4.1      6.5 
      Financial activities...........................   100.0     65.8     34.2      8.5      7.3      8.3      4.0      6.2 
        Finance and insurance........................   100.0     64.8     35.2      8.8      8.1      8.2      4.2      5.9 
          Credit intermediation and related                                                                                  
           activities................................   100.0     66.8     33.2      8.9      4.3      9.3      4.3      6.4 
          Insurance carriers and related activities..   100.0     66.7     33.3      8.8      4.3      9.0      4.8      6.3 
        Real estate and rental and leasing...........   100.0     70.8     29.2      6.7      3.1      8.8      2.4      8.1 
      Professional and business services.............   100.0     71.5     28.5      7.1      4.9      6.1      3.1      7.3 
        Professional and technical services..........   100.0     71.9     28.1      8.4      2.6      6.9      3.5      6.8 
        Administrative and waste services............   100.0     78.0     22.0      4.0      2.4      4.7      1.2      9.8 
      Education and health services..................   100.0     70.6     29.4      7.7      1.9      8.7      3.6      7.4 
        Educational services.........................   100.0     72.4     27.6      7.1      0.5      8.3      4.7      7.0 
          Junior colleges, colleges, and universities   100.0     70.1     29.9      8.3      0.6      9.0      5.5      6.5 
        Health care and social assistance............   100.0     70.3     29.7      7.8      2.2      8.8      3.3      7.5 
      Leisure and hospitality........................   100.0     78.8     21.2      2.9      0.9      5.2      1.4     10.7 
        Accommodation and food services..............   100.0     79.9     20.1      2.4      0.9      4.8      1.0     11.0 
      Other services.................................   100.0     72.7     27.3      6.1      1.2      7.6      4.0      8.3 

  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, September 2016
                                                                                                                             
                                                                                                                             
                                                                                            Benefit costs                    
                                                                                                                             
                                                        Total    Wages                                                       
                       Series                          compen-    and                      Supple-           Retire-  Legally
                                                       sation  salaries   Total    Paid    mental  Insuran-   ment   required
                                                                                   leave     pay      ce       and   benefits
                                                                                                             savings         
                                                                                                                             
                                                                                                                             
                                                      
                                                                               Cost per hour worked
                                                      
                                                                                                                             
                                                                                                                             
                                                                                                                             
  All full-time workers in private industry..........  $38.10   $25.97   $12.14    $2.87    $1.50    $3.31    $1.60    $2.85 
                                                                                                                             
      Management, professional, and related..........   59.62    40.54    19.08     5.22     2.84     4.49     2.72     3.80 
        Management, business, and financial..........   70.34    47.18    23.15     6.23     5.01     4.62     3.06     4.24 
        Professional and related.....................   52.85    36.35    16.50     4.58     1.47     4.42     2.50     3.53 
      Sales and office...............................   29.21    20.36     8.85     2.13     0.82     2.84     0.94     2.11 
        Sales and related............................   34.89    25.36     9.53     2.48     1.06     2.52     1.03     2.44 
        Office and administrative support............   26.67    18.13     8.54     1.97     0.72     2.98     0.90     1.97 
      Service........................................   18.63    13.36     5.27     1.03     0.40     1.64     0.43     1.77 
      Natural resources, construction, and                                                                                   
       maintenance...................................   35.34    23.76    11.58     1.80     1.13     3.23     1.96     3.46 
        Construction, extraction, farming, fishing,                                                                          
         and forestry(1).............................   37.03    24.68    12.35     1.43     1.09     3.27     2.55     4.01 
        Installation, maintenance, and repair........   33.71    22.88    10.83     2.16     1.16     3.19     1.39     2.94 
      Production, transportation, and material moving   29.30    19.23    10.07     1.84     1.16     3.21     1.20     2.64 
        Production...................................   27.79    18.34     9.44     1.73     1.25     3.09     0.97     2.41 
        Transportation and material moving...........   31.11    20.30    10.81     1.98     1.06     3.37     1.48     2.93 
                                                                                                                             
  All part-time workers in private industry..........   16.77    13.36     3.41     0.46     0.24     0.67     0.32     1.73 
                                                                                                                             
      Management, professional, and related..........   39.48    31.25     8.24     1.77     0.87     1.51     0.86     3.22 
        Professional and related.....................   39.22    31.01     8.20     1.75     0.89     1.50     0.88     3.19 
      Sales and office...............................   14.05    11.31     2.74     0.35     0.17     0.65     0.22     1.35 
        Sales and related............................   12.68    10.41     2.27     0.25     0.17     0.48     0.15     1.23 
        Office and administrative support............   16.18    12.71     3.47     0.51     0.19     0.91     0.32     1.55 
      Service........................................   12.18    10.07     2.11     0.17     0.10     0.28     0.09     1.47 
      Production, transportation, and material moving   17.36    12.29     5.08     0.49     0.29     1.35     0.85     2.10 
        Transportation and material moving...........   18.24    12.38     5.86     0.57     0.32     1.69     1.10     2.19 
                                                      
                                                                           Percent of total compensation
                                                      
                                                                                                                             
                                                                                                                             
                                                                                                                             
  All full-time workers in private industry..........   100.0     68.2     31.8      7.5      3.9      8.7      4.2      7.5 
                                                                                                                             
      Management, professional, and related..........   100.0     68.0     32.0      8.8      4.8      7.5      4.6      6.4 
        Management, business, and financial..........   100.0     67.1     32.9      8.9      7.1      6.6      4.3      6.0 
        Professional and related.....................   100.0     68.8     31.2      8.7      2.8      8.4      4.7      6.7 
      Sales and office...............................   100.0     69.7     30.3      7.3      2.8      9.7      3.2      7.2 
        Sales and related............................   100.0     72.7     27.3      7.1      3.0      7.2      2.9      7.0 
        Office and administrative support............   100.0     68.0     32.0      7.4      2.7     11.2      3.4      7.4 
      Service........................................   100.0     71.7     28.3      5.5      2.2      8.8      2.3      9.5 
      Natural resources, construction, and                                                                                   
       maintenance...................................   100.0     67.2     32.8      5.1      3.2      9.1      5.5      9.8 
        Construction, extraction, farming, fishing,                                                                          
         and forestry(1).............................   100.0     66.6     33.4      3.9      2.9      8.8      6.9     10.8 
        Installation, maintenance, and repair........   100.0     67.9     32.1      6.4      3.4      9.5      4.1      8.7 
      Production, transportation, and material moving   100.0     65.6     34.4      6.3      4.0     11.0      4.1      9.0 
        Production...................................   100.0     66.0     34.0      6.2      4.5     11.1      3.5      8.7 
        Transportation and material moving...........   100.0     65.2     34.8      6.4      3.4     10.8      4.8      9.4 
                                                                                                                             
  All part-time workers in private industry..........   100.0     79.7     20.3      2.7      1.4      4.0      1.9     10.3 
                                                                                                                             
      Management, professional, and related..........   100.0     79.1     20.9      4.5      2.2      3.8      2.2      8.2 
        Professional and related.....................   100.0     79.1     20.9      4.5      2.3      3.8      2.2      8.1 
      Sales and office...............................   100.0     80.5     19.5      2.5      1.2      4.6      1.5      9.6 
        Sales and related............................   100.0     82.1     17.9      1.9      1.3      3.8      1.2      9.7 
        Office and administrative support............   100.0     78.5     21.5      3.2      1.1      5.6      2.0      9.6 
      Service........................................   100.0     82.7     17.3      1.4      0.8      2.3      0.8     12.0 
      Production, transportation, and material moving   100.0     70.8     29.2      2.8      1.6      7.7      4.9     12.1 
        Transportation and material moving...........   100.0     67.9     32.1      3.1      1.7      9.3      6.0     12.0 

  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, September 2016
                                                                                                                       
                                                                                                                       
                                                                                      Benefit costs                    
                                                                                                                       
                                                  Total    Wages                                                       
                    Series                       compen-    and                      Supple-           Retire-  Legally
                                                 sation  salaries   Total    Paid    mental  Insuran-   ment   required
                                                                             leave     pay      ce       and   benefits
                                                                                                       savings         
                                                                                                                       
                                                                                                                       
                                                
                                                                         Cost per hour worked
                                                
                                                                                                                       
                                                                                                                       
                                                                                                                       
  All full-time workers in private industry....  $38.10   $25.97   $12.14    $2.87    $1.50    $3.31    $1.60    $2.85 
                                                                                                                       
    Goods-producing(1).........................   39.62    26.21    13.41     2.60     1.54     3.76     2.19     3.31 
      Construction.............................   39.44    27.23    12.21     1.78     1.07     3.20     2.17     3.99 
      Manufacturing............................   39.62    25.74    13.88     3.01     1.70     4.04     2.16     2.97 
                                                                                                                       
    Service-providing(2).......................   37.66    25.90    11.76     2.95     1.49     3.18     1.42     2.71 
      Trade, transportation, and utilities.....   33.89    23.29    10.60     2.43     1.01     3.06     1.39     2.71 
      Information..............................   56.18    37.13    19.05     5.17     2.56     5.36     2.33     3.63 
      Financial activities.....................   49.71    32.51    17.20     4.29     3.74     4.15     1.99     3.03 
      Professional and business services.......   43.36    30.38    12.98     3.36     2.24     2.87     1.45     3.05 
      Education and health services............   35.96    24.74    11.23     3.04     0.73     3.52     1.41     2.52 
      Leisure and hospitality..................   19.07    13.90     5.17     1.00     0.29     1.70     0.47     1.71 
      Other services...........................   31.67    22.45     9.23     2.29     0.45     2.76     1.26     2.48 
                                                                                                                       
  All part-time workers in private industry....   16.77    13.36     3.41     0.46     0.24     0.67     0.32     1.73 
                                                                                                                       
    Service-providing(2).......................   16.63    13.25     3.38     0.46     0.23     0.66     0.32     1.71 
      Trade, transportation, and utilities.....   14.44    11.06     3.39     0.38     0.21     0.88     0.43     1.49 
      Professional and business services.......   22.47    18.84     3.62     0.37     0.59     0.33     0.11     2.22 
      Education and health services............   25.96    20.13     5.83     1.28     0.40     1.25     0.58     2.33 
      Leisure and hospitality..................   10.99     9.30     1.68     0.06     0.04     0.17     0.04     1.36 
                                                
                                                                     Percent of total compensation
                                                
                                                                                                                       
                                                                                                                       
                                                                                                                       
  All full-time workers in private industry....   100.0     68.2     31.8      7.5      3.9      8.7      4.2      7.5 
                                                                                                                       
    Goods-producing(1).........................   100.0     66.2     33.8      6.6      3.9      9.5      5.5      8.4 
      Construction.............................   100.0     69.0     31.0      4.5      2.7      8.1      5.5     10.1 
      Manufacturing............................   100.0     65.0     35.0      7.6      4.3     10.2      5.5      7.5 
                                                                                                                       
    Service-providing(2).......................   100.0     68.8     31.2      7.8      4.0      8.4      3.8      7.2 
      Trade, transportation, and utilities.....   100.0     68.7     31.3      7.2      3.0      9.0      4.1      8.0 
      Information..............................   100.0     66.1     33.9      9.2      4.6      9.5      4.1      6.5 
      Financial activities.....................   100.0     65.4     34.6      8.6      7.5      8.3      4.0      6.1 
      Professional and business services.......   100.0     70.1     29.9      7.7      5.2      6.6      3.4      7.0 
      Education and health services............   100.0     68.8     31.2      8.5      2.0      9.8      3.9      7.0 
      Leisure and hospitality..................   100.0     72.9     27.1      5.2      1.5      8.9      2.5      9.0 
      Other services...........................   100.0     70.9     29.1      7.2      1.4      8.7      4.0      7.8 
                                                                                                                       
  All part-time workers in private industry....   100.0     79.7     20.3      2.7      1.4      4.0      1.9     10.3 
                                                                                                                       
    Service-providing(2).......................   100.0     79.7     20.3      2.8      1.4      4.0      1.9     10.3 
      Trade, transportation, and utilities.....   100.0     76.6     23.4      2.6      1.5      6.1      3.0     10.3 
      Professional and business services.......   100.0     83.9     16.1      1.6      2.6      1.5      0.5      9.9 
      Education and health services............   100.0     77.5     22.5      4.9      1.5      4.8      2.2      9.0 
      Leisure and hospitality..................   100.0     84.7     15.3      0.6      0.3      1.6      0.4     12.4 

  1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is
excluded.
  2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and
insurance; real estate and rental and leasing; professional and technical services; management of companies and
enterprises; administrative and waste services; educational services; health care and social assistance; arts,
entertainment and recreation; accommodation and food services; and other services, except public administration.

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,
September 2016
                                                                                                                       
                                                                                                                       
                                                                                      Benefit costs                    
                                                                                                                       
                                                  Total    Wages                                                       
                    Series                       compen-    and                      Supple-           Retire-  Legally
                                                 sation  salaries   Total    Paid    mental  Insuran-   ment   required
                                                                             leave     pay      ce       and   benefits
                                                                                                       savings         
                                                                                                                       
                                                                                                                       
                                                
                                                                         Cost per hour worked
                                                
                                                                                                                       
                                                                                                                       
                                                                                                                       
    All workers, goods-producing industries(1)   $38.99   $25.90   $13.09    $2.52    $1.50    $3.65    $2.12    $3.29 
                                                                                                                       
    1-99 workers...............................   32.32    22.80     9.52     1.59     0.94     2.56     1.21     3.23 
      1-49 workers.............................   31.31    22.42     8.89     1.45     0.87     2.27     1.08     3.22 
      50-99 workers............................   35.18    23.89    11.29     1.97     1.14     3.37     1.55     3.25 
    100 workers or more........................   44.72    28.56    16.15     3.32     1.98     4.59     2.91     3.35 
      100-499 workers..........................   39.22    25.66    13.57     2.67     1.45     4.17     2.05     3.23 
      500 workers or more......................   53.46    33.19    20.27     4.36     2.82     5.26     4.29     3.53 
                                                                                                                       
    Union......................................   48.33    28.08    20.25     2.51     1.94     6.82     4.77     4.21 
    Nonunion...................................   37.20    25.48    11.72     2.52     1.41     3.04     1.62     3.12 
                                                                                                                       
    All workers, service-providing                                                                                     
     industries(2).............................   30.87    21.82     9.06     2.15     1.09     2.37     1.06     2.39 
                                                                                                                       
    1-99 workers...............................   26.11    19.17     6.94     1.51     1.03     1.63     0.61     2.15 
      1-49 workers.............................   25.96    19.24     6.71     1.48     0.95     1.58     0.55     2.16 
      50-99 workers............................   26.62    18.95     7.67     1.63     1.30     1.81     0.80     2.13 
    100 workers or more........................   37.03    25.24    11.79     2.96     1.16     3.32     1.65     2.69 
      100-499 workers..........................   30.90    21.69     9.21     2.26     0.82     2.61     1.13     2.39 
      500 workers or more......................   46.31    30.60    15.70     4.03     1.67     4.40     2.45     3.16 
                                                                                                                       
    Union......................................   44.45    27.05    17.40     3.40     1.33     5.98     3.37     3.32 
    Nonunion...................................   29.85    21.42     8.42     2.05     1.07     2.10     0.89     2.32 
                                                
                                                                     Percent of total compensation
                                                
                                                                                                                       
                                                                                                                       
                                                                                                                       
    All workers, goods-producing industries(1)    100.0     66.4     33.6      6.5      3.8      9.4      5.4      8.4 
                                                                                                                       
    1-99 workers...............................   100.0     70.6     29.4      4.9      2.9      7.9      3.7     10.0 
      1-49 workers.............................   100.0     71.6     28.4      4.6      2.8      7.3      3.5     10.3 
      50-99 workers............................   100.0     67.9     32.1      5.6      3.2      9.6      4.4      9.2 
    100 workers or more........................   100.0     63.9     36.1      7.4      4.4     10.3      6.5      7.5 
      100-499 workers..........................   100.0     65.4     34.6      6.8      3.7     10.6      5.2      8.2 
      500 workers or more......................   100.0     62.1     37.9      8.2      5.3      9.8      8.0      6.6 
                                                                                                                       
    Union......................................   100.0     58.1     41.9      5.2      4.0     14.1      9.9      8.7 
    Nonunion...................................   100.0     68.5     31.5      6.8      3.8      8.2      4.4      8.4 
                                                                                                                       
    All workers, service-providing                                                                                     
     industries(2).............................   100.0     70.7     29.3      7.0      3.5      7.7      3.4      7.7 
                                                                                                                       
    1-99 workers...............................   100.0     73.4     26.6      5.8      3.9      6.3      2.3      8.2 
      1-49 workers.............................   100.0     74.1     25.9      5.7      3.6      6.1      2.1      8.3 
      50-99 workers............................   100.0     71.2     28.8      6.1      4.9      6.8      3.0      8.0 
    100 workers or more........................   100.0     68.2     31.8      8.0      3.1      9.0      4.5      7.3 
      100-499 workers..........................   100.0     70.2     29.8      7.3      2.7      8.4      3.6      7.7 
      500 workers or more......................   100.0     66.1     33.9      8.7      3.6      9.5      5.3      6.8 
                                                                                                                       
    Union......................................   100.0     60.9     39.1      7.7      3.0     13.4      7.6      7.5 
    Nonunion...................................   100.0     71.8     28.2      6.9      3.6      7.0      3.0      7.8 

  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; 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, September 2016
                                                                                                                       
                                                                                                                       
                                                                                      Benefit costs                    
                                                                                                                       
                                                  Total    Wages                                                       
                    Series                       compen-    and                      Supple-           Retire-  Legally
                                                 sation  salaries   Total    Paid    mental  Insuran-   ment   required
                                                                             leave     pay      ce       and   benefits
                                                                                                       savings         
                                                                                                                       
                                                                                                                       
                                                
                                                                         Cost per hour worked
                                                
                                                                                                                       
                                                                                                                       
  Health care and social assistance............  $31.62   $22.22    $9.40    $2.48    $0.70    $2.79    $1.05    $2.38 
                                                                                                                       
      Management, professional, and related....   44.19    30.87    13.32     3.78     1.02     3.72     1.72     3.09 
        Registered nurses......................   52.44    35.13    17.30     4.72     1.73     4.65     2.56     3.64 
      Sales and office.........................   22.91    15.93     6.98     1.66     0.35     2.67     0.58     1.72 
      Service..................................   18.67    13.47     5.21     1.09     0.43     1.61     0.37     1.70 
                                                                                                                       
    Hospitals..................................   44.81    29.45    15.36     4.15     1.50     4.61     2.04     3.06 
                                                                                                                       
      Management, professional, and related....   54.04    35.82    18.22     5.21     1.78     5.07     2.55     3.63 
        Registered nurses......................   56.63    37.21    19.42     5.33     2.14     5.29     2.80     3.86 
      Service..................................   23.82    15.12     8.70     1.68     1.08     3.22     0.91     1.81 
                                                                                                                       
    Nursing and residential care facilities....   22.45    16.19     6.26     1.49     0.49     1.96     0.35     1.97 
                                                                                                                       
      Management, professional, and related....   34.49    25.24     9.26     2.46     0.70     2.71     0.66     2.73 
      Service..................................   17.02    12.15     4.87     1.03     0.41     1.57     0.21     1.64 
                                                                                                                       
      Nursing care facilities(1)...............   25.25    18.12     7.13     1.73     0.60     2.20     0.50     2.10 
                                                                                                                       
      Management, professional, and related....   38.89    28.42    10.46     2.81     0.85     2.93     0.86     3.01 
      Service..................................   18.26    12.86     5.40     1.15     0.50     1.80     0.32     1.64 
                                                
                                                                     Percent of total compensation
                                                
                                                                                                                       
                                                                                                                       
  Health care and social assistance............   100.0     70.3     29.7      7.8      2.2      8.8      3.3      7.5 
                                                                                                                       
      Management, professional, and related....   100.0     69.9     30.1      8.6      2.3      8.4      3.9      7.0 
        Registered nurses......................   100.0     67.0     33.0      9.0      3.3      8.9      4.9      6.9 
      Sales and office.........................   100.0     69.5     30.5      7.3      1.5     11.6      2.5      7.5 
      Service..................................   100.0     72.1     27.9      5.8      2.3      8.6      2.0      9.1 
                                                                                                                       
    Hospitals..................................   100.0     65.7     34.3      9.3      3.4     10.3      4.6      6.8 
                                                                                                                       
      Management, professional, and related....   100.0     66.3     33.7      9.6      3.3      9.4      4.7      6.7 
        Registered nurses......................   100.0     65.7     34.3      9.4      3.8      9.3      4.9      6.8 
      Service..................................   100.0     63.5     36.5      7.1      4.5     13.5      3.8      7.6 
                                                                                                                       
    Nursing and residential care facilities....   100.0     72.1     27.9      6.7      2.2      8.7      1.6      8.8 
                                                                                                                       
      Management, professional, and related....   100.0     73.2     26.8      7.1      2.0      7.9      1.9      7.9 
      Service..................................   100.0     71.4     28.6      6.1      2.4      9.2      1.3      9.6 
                                                                                                                       
      Nursing care facilities(1)...............   100.0     71.8     28.2      6.8      2.4      8.7      2.0      8.3 
                                                                                                                       
      Management, professional, and related....   100.0     73.1     26.9      7.2      2.2      7.5      2.2      7.7 
      Service..................................   100.0     70.4     29.6      6.3      2.7      9.8      1.8      9.0 

  1 Data are available beginning with December 2006.

Note: The sum of individual items may not equal totals due to rounding.

Last Modified Date: December 08, 2016