Employer Costs for Employee Compensation News Release


FOR RELEASE 10:00 A.M. (EST) WEDNESDAY, DECEMBER 10, 2014                                   USDL-14-2208

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 2014


Employer costs for employee compensation for civilian workers averaged $32.20 per hour worked in 
September 2014, the U.S. Bureau of Labor Statistics reported today. Wages and salaries averaged 
$22.13 per hour worked and accounted for 68.7 percent of these costs, while benefits averaged $10.07 
and accounted for the remaining 31.3 percent. Total employer compensation costs for private industry 
workers averaged $30.32 per hour worked in September 2014.  

Employer Costs for Employee Compensation (ECEC), a product of the National Compensation Survey, 
measures employer costs for wages and 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 $43.56 per hour worked for employee 
compensation in September 2014. Wages and salaries averaged $27.89 per hour and accounted for 64.0 
percent of compensation costs, while benefits averaged $15.67 per hour worked and accounted for the 
remaining 36.0 percent. Total compensation costs for management, professional, and related workers 
averaged $52.88 per hour worked. This major occupational group includes teachers, averaging $59.42 
per hour worked. Total compensation for sales and office workers averaged $30.00 per hour worked and 
service workers averaged $32.82. (See chart 1 and table 4.)

For state and local government employees, employer costs for insurance benefits averaged $5.21 per 
hour, or 12.0 percent of total compensation. The largest component of insurance costs in September 
2014 was health insurance, which averaged $5.09, or 11.7 percent of total compensation. In September 
2004, employer costs for health insurance averaged $3.49 per hour worked, or 10.0 percent of total 
compensation. (See chart 2 and table 3.)  

In September 2014, the average cost for retirement and savings benefits was $4.34 per hour worked in 
state and local government, or 10.0 percent of total compensation. Included in this amount were 
employer costs for defined benefit plans, which averaged $3.98 per hour (9.1 percent of total 
compensation), and defined contribution plans, which averaged 36 cents (0.8 percent). In September 
2004, employer costs for retirement and savings averaged $2.23 per hour worked, or 6.4 percent of total 
compensation. (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.

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 $3.18 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 $2.58 per hour worked. (See table 3.)

The National Compensation Survey 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.


Table A.  Relative importance of employer costs for employee compensation, September 2014
____________________________________________________________________________________________
Compensation                            Civilian       Private      State and local
  component                             workers        industry       government
____________________________________________________________________________________________
Wages and salaries                       68.7%          69.8%            64.0%
Benefits                                 31.3           30.2             36.0
   Paid leave                             7.0            6.9              7.3
   Supplemental pay                       2.4            2.8              0.8
   Insurance                              9.0            8.3             12.0
     Health benefits                      8.5            7.8             11.7
   Retirement and savings                 5.2            4.1             10.0
     Defined benefit                      3.3            1.9              9.1
     Defined contribution                 1.9            2.1              0.8
   Legally required                       7.7            8.1              5.9
____________________________________________________________________________________________


The Employer Costs for Employee Compensation for December 2014 is scheduled to be released 
on Wednesday, March 11, 2015, 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. Selected metropolitan area data were included in the March 2014 news release published in June 
2014. For further information about metropolitan area ECEC estimates see: “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/ecsuphst.pdf and www.bls.gov/ncs/ect/sp/ecsuptc32.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/ecsuprse.pdf.  

Historical ECEC data are available in three listings, all available at www.bls.gov/ect/#tables.  The first 
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 for March 2004 to the current 
reference period. These are based on the North American Industry Classification System (NAICS) and 
Standard Occupational Classification (SOC) systems. 

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.

The cost levels for this quarter were collected from a probability sample of approximately 43,400 
occupations selected from a sample of about 8,800 establishments in private industry and approximately 
9,000 occupations from a sample of about 1,400 establishments in state and local government.  

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 worked 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 2014—Paid leave and legally required benefit costs in private industry
          *  March 2015—Health benefit costs in private industry
          *  June 2015—Retirement and savings benefit costs in private industry

ECEC detailed information and measures

For detailed information on the Employer Costs for Employee Compensation series, see National 
Compensation Measures, Chapter 8, 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 2014
                                                                                                                                                                                               
                                                                                                                                                                                               
                                                                                             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.............................  $32.20    100.0   $53.38    100.0   $24.02    100.0   $16.80    100.0   $34.03    100.0   $26.75    100.0   $36.37    100.0   $31.46    100.0 
                                                                                                                                                                                               
  Wages and salaries...........................   22.13     68.7    36.74     68.8    16.83     70.1    11.97     71.2    22.54     66.2    17.54     65.6    24.04     66.1    21.79     69.3 
                                                                                                                                                                                               
  Total benefits...............................   10.07     31.3    16.65     31.2     7.19     29.9     4.83     28.8    11.49     33.8     9.21     34.4    12.32     33.9     9.67     30.7 
                                                                                                                                                                                               
    Paid leave.................................    2.25      7.0     4.32      8.1     1.54      6.4     0.88      5.2     1.91      5.6     1.64      6.1     2.38      6.6     2.23      7.1 
      Vacation.................................    1.11      3.4     2.10      3.9     0.77      3.2     0.41      2.5     0.96      2.8     0.84      3.2     1.26      3.5     1.08      3.4 
      Holiday..................................    0.68      2.1     1.25      2.3     0.48      2.0     0.28      1.7     0.62      1.8     0.54      2.0     0.82      2.3     0.65      2.1 
      Sick.....................................    0.34      1.0     0.71      1.3     0.21      0.9     0.14      0.8     0.21      0.6     0.19      0.7     0.22      0.6     0.36      1.1 
      Personal.................................    0.13      0.4     0.26      0.5     0.09      0.4     0.05      0.3     0.11      0.3     0.06      0.2     0.08      0.2     0.14      0.4 
                                                                                                                                                                                               
    Supplemental pay...........................    0.79      2.4     1.26      2.4     0.53      2.2     0.29      1.7     0.97      2.8     0.95      3.5     1.41      3.9     0.68      2.1 
      Overtime and premium(4)..................    0.25      0.8     0.13      0.2     0.14      0.6     0.16      0.9     0.67      2.0     0.55      2.1     0.57      1.6     0.19      0.6 
      Shift differentials......................    0.06      0.2     0.09      0.2     0.02      0.1     0.05      0.3     0.05      0.1     0.08      0.3     0.08      0.2     0.06      0.2 
      Nonproduction bonuses....................    0.48      1.5     1.04      1.9     0.36      1.5     0.08      0.5     0.25      0.7     0.31      1.2     0.76      2.1     0.43      1.4 
                                                                                                                                                                                               
    Insurance..................................    2.89      9.0     4.36      8.2     2.39      9.9     1.37      8.1     3.19      9.4     2.99     11.2     3.46      9.5     2.79      8.9 
      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     0.07      0.2     0.04      0.1 
      Health...................................    2.75      8.5     4.12      7.7     2.29      9.5     1.33      7.9     3.03      8.9     2.83     10.6     3.25      8.9     2.66      8.5 
      Short-term disability....................    0.05      0.2     0.08      0.1     0.04      0.2     (5)      (6)      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)      0.04      0.1     0.07      0.3     0.05      0.1     0.04      0.1 
                                                                                                                                                                                               
    Retirement and savings.....................    1.67      5.2     3.28      6.1     0.87      3.6     0.71      4.2     2.17      6.4     1.10      4.1     1.95      5.4     1.62      5.2 
      Defined benefit..........................    1.06      3.3     2.06      3.9     0.43      1.8     0.58      3.5     1.59      4.7     0.64      2.4     1.12      3.1     1.05      3.3 
      Defined contribution.....................    0.61      1.9     1.22      2.3     0.43      1.8     0.13      0.8     0.58      1.7     0.46      1.7     0.83      2.3     0.57      1.8 
                                                                                                                                                                                               
    Legally required benefits..................    2.47      7.7     3.44      6.5     1.87      7.8     1.59      9.4     3.25      9.5     2.53      9.4     3.12      8.6     2.36      7.5 
      Social Security and Medicare.............    1.79      5.6     2.87      5.4     1.40      5.8     0.98      5.9     1.90      5.6     1.50      5.6     2.05      5.6     1.74      5.5 
        Social Security(7).....................    1.43      4.4     2.26      4.2     1.13      4.7     0.79      4.7     1.54      4.5     1.21      4.5     1.65      4.5     1.39      4.4 
        Medicare...............................    0.36      1.1     0.61      1.1     0.27      1.1     0.19      1.2     0.37      1.1     0.29      1.1     0.40      1.1     0.36      1.1 
      Federal unemployment insurance...........    0.03      0.1     0.03     (6)      0.04      0.2     0.04      0.2     0.03      0.1     0.04      0.1     0.03      0.1     0.03      0.1 
      State unemployment insurance.............    0.20      0.6     0.18      0.3     0.19      0.8     0.18      1.0     0.27      0.8     0.23      0.9     0.27      0.8     0.19      0.6 
      Workers' compensation....................    0.45      1.4     0.37      0.7     0.24      1.0     0.39      2.3     1.04      3.1     0.76      2.8     0.76      2.1     0.39      1.3 

  1 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government.
  2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical
services; management of companies and enterprises; administrative and waste services; educational services;  health care and social assistance; arts, entertainment and recreation;
accommodation and food services; other services, except public administration; and public administration.
  4 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  5 Cost per hour worked is $0.01 or less.
  6 Less than .05 percent.
  7 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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



Table 2.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation:
Civilian workers, by occupational and industry group, September 2014
                                                                                                                       
                                                                                                                       
                                                                                      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)............................  $32.20   $22.13   $10.07    $2.25    $0.79    $2.89    $1.67    $2.47 
                                                                                                                       
              Occupational group                                                                                       
                                                                                                                       
      Management, professional, and related....   53.38    36.74    16.65     4.32     1.26     4.36     3.28     3.44 
        Management, business, and financial....   62.39    42.66    19.73     5.68     2.04     4.52     3.48     4.00 
        Professional and related...............   49.58    34.24    15.35     3.74     0.93     4.28     3.19     3.21 
          Teachers(2)..........................   55.97    39.45    16.52     2.73     0.18     5.46     5.05     3.09 
            Primary, secondary, and special                                                                            
             education school teachers.........   55.92    38.62    17.31     2.46     0.18     6.27     5.57     2.82 
          Registered nurses....................   49.22    34.27    14.95     3.96     1.47     3.90     2.07     3.55 
      Sales and office.........................   24.02    16.83     7.19     1.54     0.53     2.39     0.87     1.87 
        Sales and related......................   22.76    17.04     5.72     1.23     0.53     1.57     0.54     1.85 
        Office and administrative support......   24.76    16.71     8.05     1.72     0.53     2.86     1.06     1.88 
      Service..................................   16.80    11.97     4.83     0.88     0.29     1.37     0.71     1.59 
      Natural resources, construction, and                                                                             
       maintenance.............................   34.03    22.54    11.49     1.91     0.97     3.19     2.17     3.25 
        Construction, extraction, farming,                                                                             
         fishing, and forestry(3)..............   34.03    22.41    11.62     1.48     0.93     3.14     2.50     3.57 
        Installation, maintenance, and repair..   34.03    22.66    11.37     2.31     1.01     3.24     1.87     2.95 
      Production, transportation, and material                                                                         
       moving..................................   26.75    17.54     9.21     1.64     0.95     2.99     1.10     2.53 
        Production.............................   26.83    17.66     9.17     1.71     1.14     2.97     0.92     2.43 
        Transportation and material moving.....   26.68    17.44     9.24     1.58     0.78     3.01     1.26     2.61 
                                                                                                                       
                Industry group                                                                                         
                                                                                                                       
      Education and health services............   36.63    25.28    11.34     2.59     0.46     3.64     2.22     2.43 
        Educational services...................   45.20    30.83    14.37     2.72     0.18     4.98     3.92     2.58 
          Elementary and secondary schools.....   44.66    30.22    14.44     2.29     0.17     5.34     4.25     2.38 
          Junior colleges, colleges, and                                                                               
            universities.......................   49.51    33.91    15.60     3.95     0.17     4.61     3.80     3.06 
        Health care and social assistance......   31.11    21.72     9.39     2.50     0.64     2.77     1.14     2.34 
          Hospitals............................   41.38    27.50    13.88     3.66     1.20     4.27     1.91     2.84 
                                                
                                                                     Percent of total compensation
                                                

                                                                                                                       
                                                                                                                       
                                                                                                                       
Civilian workers(1)............................   100.0     68.7     31.3      7.0      2.4      9.0      5.2      7.7 
                                                                                                                       
              Occupational group                                                                                       
                                                                                                                       
      Management, professional, and related....   100.0     68.8     31.2      8.1      2.4      8.2      6.1      6.5 
        Management, business, and financial....   100.0     68.4     31.6      9.1      3.3      7.3      5.6      6.4 
        Professional and related...............   100.0     69.0     31.0      7.5      1.9      8.6      6.4      6.5 
          Teachers(2)..........................   100.0     70.5     29.5      4.9      0.3      9.8      9.0      5.5 
            Primary, secondary, and special                                                                            
             education school teachers.........   100.0     69.1     30.9      4.4      0.3     11.2     10.0      5.0 
          Registered nurses....................   100.0     69.6     30.4      8.0      3.0      7.9      4.2      7.2 
      Sales and office.........................   100.0     70.1     29.9      6.4      2.2      9.9      3.6      7.8 
        Sales and related......................   100.0     74.9     25.1      5.4      2.3      6.9      2.4      8.1 
        Office and administrative support......   100.0     67.5     32.5      7.0      2.1     11.5      4.3      7.6 
      Service..................................   100.0     71.2     28.8      5.2      1.7      8.1      4.2      9.4 
      Natural resources, construction, and                                                                             
       maintenance.............................   100.0     66.2     33.8      5.6      2.8      9.4      6.4      9.5 
        Construction, extraction, farming,                                                                             
         fishing, and forestry(3)..............   100.0     65.9     34.1      4.3      2.7      9.2      7.3     10.5 
        Installation, maintenance, and repair..   100.0     66.6     33.4      6.8      3.0      9.5      5.5      8.7 
      Production, transportation, and material                                                                         
       moving..................................   100.0     65.6     34.4      6.1      3.5     11.2      4.1      9.4 
        Production.............................   100.0     65.8     34.2      6.4      4.3     11.1      3.4      9.0 
        Transportation and material moving.....   100.0     65.4     34.6      5.9      2.9     11.3      4.7      9.8 
                                                                                                                       
                Industry group                                                                                         
                                                                                                                       
      Education and health services............   100.0     69.0     31.0      7.1      1.3      9.9      6.1      6.6 
        Educational services...................   100.0     68.2     31.8      6.0      0.4     11.0      8.7      5.7 
          Elementary and secondary schools.....   100.0     67.7     32.3      5.1      0.4     12.0      9.5      5.3 
          Junior colleges, colleges, and                                                                               
            universities.......................   100.0     68.5     31.5      8.0      0.3      9.3      7.7      6.2 
        Health care and social assistance......   100.0     69.8     30.2      8.1      2.1      8.9      3.7      7.5 
          Hospitals............................   100.0     66.5     33.5      8.8      2.9     10.3      4.6      6.9 

  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.

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



Table 3.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and local
government workers, by major occupational and industry group, September 2014
                                                                                                                                         
                                                                                                                                         
                                                                         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.............................  $43.56    100.0   $52.88    100.0   $30.00    100.0   $32.82    100.0   $43.61    100.0 
                                                                                                                                         
  Wages and salaries...........................   27.89     64.0    35.26     66.7    17.91     59.7    19.12     58.3    27.95     64.1 
                                                                                                                                         
  Total benefits...............................   15.67     36.0    17.62     33.3    12.09     40.3    13.69     41.7    15.65     35.9 
                                                                                                                                         
    Paid leave.................................    3.18      7.3     3.52      6.7     2.60      8.7     2.84      8.6     3.17      7.3 
      Vacation.................................    1.18      2.7     1.17      2.2     1.15      3.8     1.22      3.7     1.18      2.7 
      Holiday..................................    0.93      2.1     0.99      1.9     0.81      2.7     0.90      2.7     0.93      2.1 
      Sick.....................................    0.83      1.9     1.05      2.0     0.51      1.7     0.58      1.8     0.83      1.9 
      Personal.................................    0.23      0.5     0.31      0.6     0.12      0.4     0.14      0.4     0.23      0.5 
                                                                                                                                         
    Supplemental pay...........................    0.36      0.8     0.27      0.5     0.20      0.7     0.60      1.8     0.36      0.8 
      Overtime and premium(3)..................    0.19      0.4     0.08      0.2     0.12      0.4     0.41      1.2     0.19      0.4 
      Shift differentials......................    0.05      0.1     0.03      0.1     0.02      0.1     0.09      0.3     0.05      0.1 
      Nonproduction bonuses....................    0.12      0.3     0.15      0.3     0.07      0.2     0.11      0.3     0.12      0.3 
                                                                                                                                         
    Insurance..................................    5.21     12.0     5.71     10.8     4.74     15.8     4.36     13.3     5.21     12.0 
      Life.....................................    0.06      0.1     0.06      0.1     0.05      0.2     0.05      0.2     0.06      0.1 
      Health...................................    5.09     11.7     5.57     10.5     4.64     15.5     4.26     13.0     5.09     11.7 
      Short-term disability....................    0.03      0.1     0.03      0.1     0.02      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.....................    4.34     10.0     5.17      9.8     2.66      8.9     3.77     11.5     4.34      9.9 
      Defined benefit..........................    3.98      9.1     4.68      8.8     2.43      8.1     3.56     10.8     3.97      9.1 
      Defined contribution.....................    0.36      0.8     0.49      0.9     0.23      0.8     0.21      0.6     0.37      0.8 
                                                                                                                                         
    Legally required benefits..................    2.58      5.9     2.95      5.6     1.89      6.3     2.13      6.5     2.57      5.9 
      Social Security and Medicare.............    1.94      4.4     2.35      4.4     1.41      4.7     1.38      4.2     1.93      4.4 
        Social Security(4).....................    1.49      3.4     1.79      3.4     1.11      3.7     1.06      3.2     1.49      3.4 
        Medicare...............................    0.45      1.0     0.56      1.1     0.30      1.0     0.32      1.0     0.45      1.0 
      Federal unemployment insurance...........    (5)      (6)      (5)      (6)      (5)      (6)      (5)      (6)      (5)      (6)  
      State unemployment insurance.............    0.09      0.2     0.09      0.2     0.08      0.3     0.09      0.3     0.09      0.2 
      Workers' compensation....................    0.55      1.3     0.51      1.0     0.39      1.3     0.66      2.0     0.54      1.2 

  1 This table presents data for the three major occupational groups in State and local government: management, professional, and related
occupations, including teachers; sales and office occupations, including clerical workers; and service occupations, including police and
firefighters.
  2 Service-providing industries, which include health and educational services, employ a large part of the State and local government
workforce.
  3 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  5 Cost per hour worked is $0.01 or less.
  6 Less than .05 percent.

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



Table 4.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State
and local government workers, by occupational and industry group, September 2014
                                                                                                                       
                                                                                                                       
                                                                                      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.............  $43.56   $27.89   $15.67    $3.18    $0.36    $5.21    $4.34    $2.58 
                                                                                                                       
              Occupational group                                                                                       
                                                                                                                       
      Management, professional, and related....   52.88    35.26    17.62     3.52     0.27     5.71     5.17     2.95 
        Professional and related...............   51.86    34.83    17.03     3.17     0.26     5.66     5.11     2.82 
          Teachers(1)..........................   59.42    41.25    18.17     2.85     0.15     6.12     5.97     3.07 
            Primary, secondary, and special                                                                            
             education school teachers.........   59.68    40.94    18.74     2.57     0.18     6.78     6.32     2.89 
      Sales and office.........................   30.00    17.91    12.09     2.60     0.20     4.74     2.66     1.89 
        Office and administrative support......   30.18    17.98    12.20     2.63     0.20     4.80     2.68     1.89 
      Service..................................   32.82    19.12    13.69     2.84     0.60     4.36     3.77     2.13 
                                                                                                                       
                Industry group                                                                                         
                                                                                                                       
      Education and health services............   45.43    30.26    15.17     2.83     0.23     5.32     4.28     2.50 
        Educational services...................   46.20    30.99    15.21     2.67     0.16     5.41     4.49     2.48 
          Elementary and secondary schools.....   45.56    30.60    14.96     2.32     0.17     5.56     4.54     2.36 
          Junior colleges, colleges, and                                                                               
            universities.......................   48.73    32.67    16.06     3.89     0.13     4.76     4.40     2.88 
        Health care and social assistance......   40.86    25.98    14.89     3.75     0.60     4.81     3.06     2.67 
          Hospitals............................   45.80    29.45    16.35     4.29     0.76     5.12     3.37     2.81 
      Public administration....................   41.89    24.85    17.04     3.88     0.59     5.17     4.66     2.74 
                                                
                                                                     Percent of total compensation
                                                

                                                                                                                       
                                                                                                                       
                                                                                                                       
State and local government workers.............   100.0     64.0     36.0      7.3      0.8     12.0     10.0      5.9 
                                                                                                                       
              Occupational group                                                                                       
                                                                                                                       
      Management, professional, and related....   100.0     66.7     33.3      6.7      0.5     10.8      9.8      5.6 
        Professional and related...............   100.0     67.2     32.8      6.1      0.5     10.9      9.9      5.4 
          Teachers(1)..........................   100.0     69.4     30.6      4.8      0.3     10.3     10.0      5.2 
            Primary, secondary, and special                                                                            
             education school teachers.........   100.0     68.6     31.4      4.3      0.3     11.4     10.6      4.8 
      Sales and office.........................   100.0     59.7     40.3      8.7      0.7     15.8      8.9      6.3 
        Office and administrative support......   100.0     59.6     40.4      8.7      0.7     15.9      8.9      6.3 
      Service..................................   100.0     58.3     41.7      8.6      1.8     13.3     11.5      6.5 
                                                                                                                       
                Industry group                                                                                         
                                                                                                                       
      Education and health services............   100.0     66.6     33.4      6.2      0.5     11.7      9.4      5.5 
        Educational services...................   100.0     67.1     32.9      5.8      0.4     11.7      9.7      5.4 
          Elementary and secondary schools.....   100.0     67.2     32.8      5.1      0.4     12.2     10.0      5.2 
          Junior colleges, colleges, and                                                                               
            universities.......................   100.0     67.0     33.0      8.0      0.3      9.8      9.0      5.9 
        Health care and social assistance......   100.0     63.6     36.4      9.2      1.5     11.8      7.5      6.5 
          Hospitals............................   100.0     64.3     35.7      9.4      1.7     11.2      7.4      6.1 
      Public administration....................   100.0     59.3     40.7      9.3      1.4     12.3     11.1      6.5 

  1 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and
instructors.

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



Table 5.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major occupational group and bargaining unit status, September
2014
                                                                                                                                                                                                               
                                                                                                                                                                                                               
                                                                                                   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.............................   $30.32    100.0     $53.56    100.0     $23.51    100.0     $14.21    100.0     $33.65    100.0     $26.52    100.0     $44.09    100.0     $28.95    100.0  
                                                                                                                                                                                                               
  Wages and salaries...........................    21.18     69.8      37.26     69.6      16.74     71.2      10.81     76.1      22.56     67.0      17.48     65.9      26.22     59.5      20.68     71.4  
                                                                                                                                                                                                               
  Total benefits...............................     9.14     30.2      16.30     30.4       6.78     28.8       3.40     23.9      11.09     33.0       9.04     34.1      17.87     40.5       8.28     28.6  
                                                                                                                                                                                                               
    Paid leave.................................     2.10      6.9       4.60      8.6       1.45      6.2       0.56      3.9       1.77      5.2       1.61      6.1       3.15      7.2       1.99      6.9  
      Vacation.................................     1.09      3.6       2.43      4.5       0.74      3.1       0.28      2.0       0.91      2.7       0.84      3.2       1.61      3.6       1.04      3.6  
      Holiday..................................     0.64      2.1       1.34      2.5       0.45      1.9       0.18      1.3       0.58      1.7       0.53      2.0       0.93      2.1       0.61      2.1  
      Sick.....................................     0.26      0.8       0.59      1.1       0.18      0.8       0.07      0.5       0.17      0.5       0.18      0.7       0.46      1.0       0.24      0.8  
      Personal.................................     0.11      0.4       0.24      0.4       0.09      0.4       0.03      0.2       0.10      0.3       0.06      0.2       0.16      0.4       0.11      0.4  
                                                                                                                                                                                                               
    Supplemental pay...........................     0.86      2.8       1.61      3.0       0.55      2.4       0.24      1.7       1.01      3.0       0.97      3.6       1.34      3.0       0.81      2.8  
      Overtime and premium(1)..................     0.25      0.8       0.15      0.3       0.15      0.6       0.12      0.8       0.70      2.1       0.56      2.1       0.77      1.7       0.20      0.7  
      Shift differentials......................     0.06      0.2       0.11      0.2       0.02      0.1       0.05      0.3       0.04      0.1       0.09      0.3       0.18      0.4       0.05      0.2  
      Nonproduction bonuses....................     0.54      1.8       1.35      2.5       0.38      1.6       0.08      0.5       0.27      0.8       0.32      1.2       0.39      0.9       0.55      1.9  
                                                                                                                                                                                                               
    Insurance..................................     2.50      8.3       3.87      7.2       2.19      9.3       0.89      6.2       3.00      8.9       2.91     11.0       5.91     13.4       2.17      7.5  
      Life.....................................     0.04      0.1       0.08      0.2       0.03      0.1      (2)       (3)        0.04      0.1       0.04      0.1       0.07      0.2       0.04      0.1  
      Health...................................     2.36      7.8       3.61      6.7       2.09      8.9       0.85      6.0       2.84      8.4       2.74     10.3       5.56     12.6       2.04      7.1  
      Short-term disability....................     0.06      0.2       0.10      0.2       0.04      0.2      (2)       (3)        0.09      0.3       0.06      0.2       0.16      0.4       0.04      0.2  
      Long-term disability.....................     0.05      0.2       0.09      0.2       0.03      0.1      (2)       (3)        0.03      0.1       0.07      0.3       0.11      0.3       0.04      0.1  
                                                                                                                                                                                                               
    Retirement and savings.....................     1.23      4.1       2.60      4.9       0.72      3.0       0.22      1.5       2.00      5.9       1.02      3.8       3.90      8.8       0.97      3.3  
      Defined benefit..........................     0.58      1.9       1.13      2.1       0.26      1.1       0.10      0.7       1.38      4.1       0.55      2.1       2.90      6.6       0.35      1.2  
      Defined contribution.....................     0.65      2.1       1.47      2.8       0.45      1.9       0.12      0.8       0.62      1.8       0.47      1.8       1.00      2.3       0.62      2.1  
                                                                                                                                                                                                               
    Legally required benefits..................     2.45      8.1       3.62      6.8       1.87      7.9       1.50     10.5       3.32      9.9       2.53      9.6       3.57      8.1       2.34      8.1  
      Social Security and Medicare.............     1.77      5.8       3.05      5.7       1.40      6.0       0.92      6.5       1.92      5.7       1.50      5.6       2.25      5.1       1.72      5.9  
        Social Security(4).....................     1.42      4.7       2.42      4.5       1.13      4.8       0.75      5.2       1.55      4.6       1.21      4.6       1.80      4.1       1.38      4.8  
        Medicare...............................     0.35      1.2       0.63      1.2       0.27      1.2       0.17      1.2       0.37      1.1       0.29      1.1       0.44      1.0       0.34      1.2  
      Federal unemployment insurance...........     0.04      0.1       0.03      0.1       0.04      0.2       0.04      0.3       0.03      0.1       0.04      0.1       0.04      0.1       0.04      0.1  
      State unemployment insurance.............     0.22      0.7       0.22      0.4       0.20      0.9       0.19      1.3       0.29      0.9       0.24      0.9       0.31      0.7       0.21      0.7  
      Workers' compensation....................     0.43      1.4       0.32      0.6       0.22      0.9       0.35      2.4       1.08      3.2       0.76      2.9       0.97      2.2       0.38      1.3  

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

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



Table 6.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major industry group, September 2014
                                                                                                                                                                                                                                                                           
                                                                                                                                                                                                                                                                           
                                                                     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.............................   $36.34    100.0     $35.27    100.0     $35.90    100.0     $29.07    100.0     $25.51    100.0     $51.77    100.0     $42.39    100.0     $36.10    100.0     $31.69    100.0     $13.12    100.0     $25.84    100.0  
                                                                                                                                                                                                                                                                           
  Wages and salaries...........................    24.06     66.2      24.35     69.0      23.36     65.1      20.58     70.8      17.97     70.4      32.60     63.0      28.49     67.2      25.88     71.7      22.49     71.0      10.32     78.6      18.68     72.3  
                                                                                                                                                                                                                                                                           
  Total benefits...............................    12.27     33.8      10.92     31.0      12.54     34.9       8.50     29.2       7.54     29.6      19.17     37.0      13.90     32.8      10.21     28.3       9.20     29.0       2.80     21.4       7.16     27.7  
                                                                                                                                                                                                                                                                           
    Paid leave.................................     2.37      6.5       1.51      4.3       2.70      7.5       2.04      7.0       1.57      6.1       4.54      8.8       3.56      8.4       2.68      7.4       2.45      7.7       0.44      3.4       1.54      6.0  
      Vacation.................................     1.25      3.4       0.79      2.2       1.42      4.0       1.06      3.6       0.83      3.3       2.37      4.6       1.84      4.4       1.40      3.9       1.25      3.9       0.24      1.9       0.74      2.8  
      Holiday..................................     0.82      2.3       0.54      1.5       0.93      2.6       0.60      2.1       0.46      1.8       1.13      2.2       1.03      2.4       0.83      2.3       0.70      2.2       0.13      1.0       0.51      2.0  
      Sick.....................................     0.22      0.6       0.13      0.4       0.25      0.7       0.26      0.9       0.20      0.8       0.54      1.0       0.49      1.2       0.30      0.8       0.36      1.1       0.05      0.4       0.20      0.8  
      Personal.................................     0.08      0.2       0.06      0.2       0.09      0.3       0.12      0.4       0.07      0.3       0.49      0.9       0.20      0.5       0.15      0.4       0.15      0.5       0.02      0.2       0.09      0.4  
                                                                                                                                                                                                                                                                           
    Supplemental pay...........................     1.42      3.9       1.02      2.9       1.54      4.3       0.74      2.5       0.58      2.3       1.85      3.6       2.26      5.3       0.90      2.5       0.59      1.9       0.15      1.1       0.33      1.3  
      Overtime and premium(3)..................     0.57      1.6       0.61      1.7       0.54      1.5       0.19      0.6       0.27      1.1       0.33      0.6       0.16      0.4       0.16      0.5       0.20      0.6       0.07      0.6       0.12      0.5  
      Shift differentials......................     0.08      0.2      (4)       (5)        0.12      0.3       0.06      0.2       0.02      0.1       0.05      0.1       0.02     (5)        0.02      0.1       0.20      0.6      (4)       (5)        0.02      0.1  
      Nonproduction bonuses....................     0.77      2.1       0.40      1.1       0.89      2.5       0.49      1.7       0.29      1.1       1.47      2.8       2.08      4.9       0.71      2.0       0.20      0.6       0.07      0.5       0.19      0.8  
                                                                                                                                                                                                                                                                           
    Insurance..................................     3.44      9.5       2.79      7.9       3.70     10.3       2.31      7.9       2.28      8.9       5.00      9.7       3.60      8.5       2.45      6.8       2.69      8.5       0.65      4.9       1.97      7.6  
      Life.....................................     0.07      0.2       0.04      0.1       0.06      0.2       0.04      0.1       0.03      0.1       0.06      0.1       0.05      0.1       0.05      0.1       0.04      0.1      (4)       (5)        0.03      0.1  
      Health...................................     3.24      8.9       2.68      7.6       3.48      9.7       2.18      7.5       2.15      8.4       4.62      8.9       3.37      7.9       2.28      6.3       2.57      8.1       0.63      4.8       1.90      7.4  
      Short-term disability....................     0.08      0.2       0.05      0.1       0.09      0.3       0.05      0.2       0.04      0.1       0.24      0.5       0.11      0.3       0.06      0.2       0.04      0.1      (4)       (5)        0.03      0.1  
      Long-term disability.....................     0.05      0.1       0.03      0.1       0.06      0.2       0.05      0.2       0.05      0.2       0.07      0.1       0.06      0.1       0.06      0.2       0.05      0.1      (4)       (5)        0.02      0.1  
                                                                                                                                                                                                                                                                           
    Retirement and savings.....................     1.92      5.3       1.92      5.4       1.77      4.9       1.09      3.7       0.91      3.6       4.39      8.5       1.69      4.0       1.39      3.8       1.07      3.4       0.18      1.3       1.08      4.2  
      Defined benefit..........................     1.08      3.0       1.23      3.5       0.92      2.6       0.48      1.6       0.44      1.7       3.09      6.0       0.45      1.1       0.61      1.7       0.34      1.1       0.08      0.6       0.62      2.4  
      Defined contribution.....................     0.84      2.3       0.69      2.0       0.85      2.4       0.61      2.1       0.47      1.8       1.30      2.5       1.24      2.9       0.78      2.2       0.73      2.3       0.09      0.7       0.47      1.8  
                                                                                                                                                                                                                                                                           
    Legally required benefits..................     3.12      8.6       3.68     10.4       2.83      7.9       2.31      8.0       2.21      8.7       3.39      6.5       2.80      6.6       2.79      7.7       2.39      7.5       1.38     10.5       2.23      8.6  
      Social Security and Medicare.............     2.05      5.6       2.02      5.7       2.02      5.6       1.71      5.9       1.48      5.8       2.82      5.4       2.34      5.5       2.13      5.9       1.87      5.9       0.89      6.8       1.55      6.0  
        Social Security(6).....................     1.65      4.5       1.63      4.6       1.63      4.5       1.37      4.7       1.19      4.7       2.26      4.4       1.85      4.4       1.70      4.7       1.50      4.7       0.72      5.5       1.25      4.8  
        Medicare...............................     0.40      1.1       0.39      1.1       0.40      1.1       0.34      1.2       0.29      1.1       0.56      1.1       0.49      1.2       0.42      1.2       0.37      1.2       0.17      1.3       0.30      1.2  
      Federal unemployment insurance...........     0.04      0.1       0.03      0.1       0.04      0.1       0.04      0.1       0.04      0.2       0.04      0.1       0.04      0.1       0.04      0.1       0.03      0.1       0.05      0.4       0.04      0.1  
      State unemployment insurance.............     0.28      0.8       0.36      1.0       0.24      0.7       0.20      0.7       0.19      0.7       0.24      0.5       0.22      0.5       0.25      0.7       0.18      0.6       0.18      1.4       0.25      1.0  
      Workers' compensation....................     0.76      2.1       1.26      3.6       0.53      1.5       0.36      1.3       0.50      1.9       0.29      0.6       0.20      0.5       0.38      1.0       0.32      1.0       0.27      2.0       0.40      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 for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  4 Cost per hour worked is $0.01 or less.
  5 Less than .05 percent.
  6 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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



Table 7.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by census region and division, September 2014
                                                                                                                                                                                                                                                                                                                   
                                                                                                                                                                                                                                                                                                                   
                                                                                                                                                                   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.............................   $34.95    100.0     $35.27    100.0     $34.82    100.0     $27.38    100.0     $28.09    100.0     $24.29    100.0     $27.62    100.0      29.27    100.0      29.48    100.0      28.84    100.0      32.00    100.0      28.66    100.0      33.57    100.0  
                                                                                                                                                                                                                                                                                                                   
  Wages and salaries...........................    23.95     68.5      24.88     70.5      23.60     67.8      19.46     71.1      20.02     71.3      17.25     71.0      19.56     70.8      20.27     69.3      20.28     68.8      20.27     70.3      22.41     70.0      20.50     71.5      23.30     69.4  
                                                                                                                                                                                                                                                                                                                   
  Total benefits...............................    11.00     31.5      10.39     29.5      11.23     32.2       7.91     28.9       8.07     28.7       7.03     29.0       8.06     29.2       9.00     30.7       9.20     31.2       8.57     29.7       9.59     30.0       8.17     28.5      10.26     30.6  
                                                                                                                                                                                                                                                                                                                   
    Paid leave.................................     2.60      7.5       2.43      6.9       2.67      7.7       1.83      6.7       1.95      7.0       1.55      6.4       1.76      6.4       2.01      6.9       2.00      6.8       2.03      7.0       2.16      6.8       1.91      6.7       2.28      6.8  
      Vacation.................................     1.31      3.8       1.25      3.6       1.33      3.8       0.95      3.5       1.01      3.6       0.79      3.3       0.91      3.3       1.09      3.7       1.08      3.7       1.11      3.8       1.13      3.5       1.04      3.6       1.18      3.5  
      Holiday..................................     0.78      2.2       0.75      2.1       0.79      2.3       0.57      2.1       0.60      2.1       0.51      2.1       0.56      2.0       0.61      2.1       0.61      2.1       0.61      2.1       0.65      2.0       0.52      1.8       0.71      2.1  
      Sick.....................................     0.35      1.0       0.29      0.8       0.37      1.1       0.22      0.8       0.24      0.8       0.17      0.7       0.20      0.7       0.21      0.7       0.20      0.7       0.23      0.8       0.28      0.9       0.23      0.8       0.31      0.9  
      Personal.................................     0.17      0.5       0.14      0.4       0.18      0.5       0.10      0.4       0.11      0.4       0.08      0.3       0.09      0.3       0.10      0.3       0.10      0.3       0.09      0.3       0.09      0.3       0.12      0.4       0.08      0.2  
                                                                                                                                                                                                                                                                                                                   
    Supplemental pay...........................     1.05      3.0       0.96      2.7       1.08      3.1       0.80      2.9       0.74      2.6       0.67      2.8       0.96      3.5       0.79      2.7       0.86      2.9       0.63      2.2       0.85      2.6       0.76      2.7       0.89      2.6  
      Overtime and premium(2)..................     0.25      0.7       0.25      0.7       0.25      0.7       0.28      1.0       0.24      0.9       0.31      1.3       0.34      1.2       0.25      0.9       0.27      0.9       0.20      0.7       0.22      0.7       0.21      0.7       0.22      0.7  
      Shift differentials......................     0.08      0.2       0.10      0.3       0.07      0.2       0.06      0.2       0.06      0.2       0.04      0.2       0.05      0.2       0.07      0.2       0.08      0.3       0.05      0.2       0.05      0.1       0.03      0.1       0.05      0.2  
      Nonproduction bonuses....................     0.72      2.1       0.62      1.7       0.76      2.2       0.46      1.7       0.44      1.6       0.32      1.3       0.57      2.1       0.47      1.6       0.51      1.7       0.38      1.3       0.58      1.8       0.52      1.8       0.61      1.8  
                                                                                                                                                                                                                                                                                                                   
    Insurance..................................     3.05      8.7       2.76      7.8       3.16      9.1       2.11      7.7       2.16      7.7       2.04      8.4       2.06      7.5       2.65      9.1       2.72      9.2       2.50      8.7       2.48      7.8       2.12      7.4       2.65      7.9  
      Life.....................................     0.05      0.1       0.04      0.1       0.05      0.1       0.04      0.1       0.04      0.1       0.04      0.2       0.05      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  
      Health...................................     2.86      8.2       2.60      7.4       2.95      8.5       1.98      7.2       2.03      7.2       1.91      7.9       1.94      7.0       2.51      8.6       2.57      8.7       2.37      8.2       2.36      7.4       1.99      6.9       2.54      7.6  
      Short-term disability....................     0.09      0.3       0.07      0.2       0.09      0.3       0.05      0.2       0.05      0.2       0.05      0.2       0.04      0.1       0.06      0.2       0.06      0.2       0.05      0.2       0.04      0.1       0.03      0.1       0.04      0.1  
      Long-term disability.....................     0.05      0.2       0.05      0.1       0.06      0.2       0.04      0.2       0.04      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       0.05      0.2       0.04      0.1  
                                                                                                                                                                                                                                                                                                                   
    Retirement and savings.....................     1.46      4.2       1.42      4.0       1.48      4.2       1.02      3.7       1.02      3.6       0.79      3.3       1.12      4.1       1.20      4.1       1.24      4.2       1.13      3.9       1.40      4.4       1.09      3.8       1.55      4.6  
      Defined benefit..........................     0.69      2.0       0.66      1.9       0.70      2.0       0.45      1.6       0.42      1.5       0.37      1.5       0.53      1.9       0.59      2.0       0.66      2.2       0.45      1.6       0.69      2.2       0.36      1.2       0.85      2.5  
      Defined contribution.....................     0.77      2.2       0.77      2.2       0.78      2.2       0.57      2.1       0.60      2.1       0.42      1.7       0.59      2.1       0.61      2.1       0.58      2.0       0.67      2.3       0.71      2.2       0.74      2.6       0.70      2.1  
                                                                                                                                                                                                                                                                                                                   
    Legally required benefits..................     2.84      8.1       2.81      8.0       2.85      8.2       2.15      7.9       2.20      7.8       1.98      8.2       2.16      7.8       2.35      8.0       2.38      8.1       2.27      7.9       2.70      8.4       2.28      7.9       2.90      8.6  
      Social Security and Medicare.............     1.98      5.7       2.03      5.8       1.95      5.6       1.64      6.0       1.68      6.0       1.47      6.1       1.65      6.0       1.71      5.8       1.71      5.8       1.69      5.9       1.85      5.8       1.69      5.9       1.92      5.7  
        Social Security(3).....................     1.58      4.5       1.63      4.6       1.56      4.5       1.32      4.8       1.35      4.8       1.19      4.9       1.33      4.8       1.37      4.7       1.38      4.7       1.36      4.7       1.48      4.6       1.35      4.7       1.54      4.6  
        Medicare...............................     0.40      1.1       0.41      1.2       0.40      1.1       0.32      1.2       0.33      1.2       0.28      1.2       0.32      1.2       0.33      1.1       0.33      1.1       0.33      1.2       0.37      1.2       0.34      1.2       0.38      1.1  
      Federal unemployment insurance...........     0.04      0.1       0.03      0.1       0.04      0.1       0.03      0.1       0.04      0.1       0.03      0.1       0.03      0.1       0.04      0.1       0.04      0.2       0.04      0.1       0.04      0.1       0.03      0.1       0.05      0.2  
      State unemployment insurance.............     0.32      0.9       0.33      0.9       0.32      0.9       0.15      0.5       0.15      0.5       0.12      0.5       0.15      0.5       0.21      0.7       0.22      0.8       0.19      0.6       0.24      0.7       0.17      0.6       0.27      0.8  
      Workers' compensation....................     0.50      1.4       0.41      1.2       0.53      1.5       0.34      1.2       0.33      1.2       0.36      1.5       0.33      1.2       0.39      1.3       0.40      1.4       0.35      1.2       0.57      1.8       0.39      1.4       0.66      2.0  

  1 The States that comprise the census divisions are: New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont; Middle Atlantic: New Jersey, New York, and Pennsylvania; South Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South
Carolina, Virginia, and West Virginia; East South Central: Alabama, Kentucky, Mississippi, and Tennessee; West South Central: Arkansas, Louisiana, Oklahoma, and Texas; East North Central: Illinois, Indiana, Michigan, Ohio, and Wisconsin; West North Central: Iowa, Kansas, Minnesota, Missouri, Nebraska,
North Dakota, and South Dakota; Mountain: Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, and Wyoming; and Pacific: Alaska, California, Hawaii, Oregon, and Washington.
  2 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  3 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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



Table 8.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by establishment employment
size, September 2014
                                                                                                                                                                       
                                                                                                                                                                       
                                                                        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.............................   $25.22    100.0     $24.17    100.0     $28.46    100.0     $36.29    100.0     $30.51    100.0     $44.60    100.0  
                                                                                                                                                                       
  Wages and salaries...........................    18.58     73.7      17.99     74.4      20.41     71.7      24.22     66.7      20.94     68.6      28.93     64.9  
                                                                                                                                                                       
  Total benefits...............................     6.64     26.3       6.18     25.6       8.05     28.3      12.07     33.3       9.57     31.4      15.67     35.1  
                                                                                                                                                                       
    Paid leave.................................     1.48      5.9       1.36      5.6       1.85      6.5       2.82      7.8       2.18      7.1       3.75      8.4  
      Vacation.................................     0.76      3.0       0.69      2.9       0.96      3.4       1.49      4.1       1.15      3.8       1.97      4.4  
      Holiday..................................     0.48      1.9       0.44      1.8       0.58      2.0       0.83      2.3       0.65      2.1       1.08      2.4  
      Sick.....................................     0.17      0.7       0.16      0.7       0.22      0.8       0.35      1.0       0.25      0.8       0.50      1.1  
      Personal.................................     0.07      0.3       0.06      0.3       0.10      0.3       0.16      0.4       0.13      0.4       0.20      0.4  
                                                                                                                                                                       
    Supplemental pay...........................     0.51      2.0       0.49      2.0       0.58      2.0       1.26      3.5       0.87      2.9       1.81      4.1  
      Overtime and premium(1)..................     0.18      0.7       0.16      0.7       0.25      0.9       0.34      0.9       0.30      1.0       0.39      0.9  
      Shift differentials......................    (2)       (3)       (2)       (3)        0.02      0.1       0.12      0.3       0.06      0.2       0.20      0.4  
      Nonproduction bonuses....................     0.31      1.2       0.31      1.3       0.32      1.1       0.80      2.2       0.51      1.7       1.22      2.7  
                                                                                                                                                                       
    Insurance..................................     1.73      6.9       1.59      6.6       2.17      7.6       3.41      9.4       2.79      9.1       4.31      9.7  
      Life.....................................     0.03      0.1       0.03      0.1       0.03      0.1       0.06      0.2       0.05      0.2       0.06      0.1  
      Health...................................     1.64      6.5       1.51      6.2       2.06      7.2       3.20      8.8       2.62      8.6       4.04      9.1  
      Short-term disability....................     0.03      0.1       0.03      0.1       0.04      0.2       0.08      0.2       0.07      0.2       0.11      0.2  
      Long-term disability.....................     0.03      0.1       0.02      0.1       0.03      0.1       0.07      0.2       0.05      0.2       0.10      0.2  
                                                                                                                                                                       
    Retirement and savings.....................     0.71      2.8       0.59      2.4       1.07      3.8       1.85      5.1       1.29      4.2       2.66      6.0  
      Defined benefit..........................     0.29      1.1       0.23      1.0       0.45      1.6       0.93      2.6       0.60      2.0       1.40      3.1  
      Defined contribution.....................     0.42      1.7       0.35      1.5       0.62      2.2       0.92      2.5       0.69      2.3       1.26      2.8  
                                                                                                                                                                       
    Legally required benefits..................     2.22      8.8       2.17      9.0       2.37      8.3       2.73      7.5       2.45      8.0       3.14      7.0  
      Social Security and Medicare.............     1.52      6.0       1.48      6.1       1.66      5.8       2.05      5.7       1.76      5.8       2.47      5.5  
        Social Security(4).....................     1.22      4.8       1.19      4.9       1.33      4.7       1.64      4.5       1.42      4.6       1.97      4.4  
        Medicare...............................     0.30      1.2       0.29      1.2       0.33      1.2       0.41      1.1       0.35      1.1       0.50      1.1  
      Federal unemployment insurance...........     0.04      0.2       0.04      0.2       0.04      0.1       0.04      0.1       0.04      0.1       0.03      0.1  
      State unemployment insurance.............     0.22      0.9       0.21      0.9       0.24      0.8       0.21      0.6       0.21      0.7       0.21      0.5  
      Workers' compensation....................     0.44      1.7       0.44      1.8       0.44      1.5       0.43      1.2       0.43      1.4       0.42      1.0  

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

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



Table 9.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private
industry workers, goods-producing and service-providing industries, by occupational group, September 2014
                                                                                                                             
                                                                                                                             
                                                                                            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......................  $30.32   $21.18    $9.14    $2.10    $0.86    $2.50    $1.23    $2.45 
                                                                                                                             
      Management, professional, and related..........   53.56    37.26    16.30     4.60     1.61     3.87     2.60     3.62 
        Management, business, and financial..........   62.99    43.45    19.54     5.72     2.31     4.30     3.17     4.05 
        Professional and related.....................   48.53    33.96    14.57     4.00     1.24     3.65     2.30     3.39 
      Sales and office...............................   23.51    16.74     6.78     1.45     0.55     2.19     0.72     1.87 
        Sales and related............................   22.72    17.04     5.68     1.22     0.53     1.55     0.52     1.85 
        Office and administrative support............   24.03    16.54     7.49     1.60     0.57     2.60     0.84     1.88 
      Service........................................   14.21    10.81     3.40     0.56     0.24     0.89     0.22     1.50 
      Natural resources, construction, and                                                                                   
       maintenance...................................   33.65    22.56    11.09     1.77     1.01     3.00     2.00     3.32 
        Construction, extraction, farming, fishing,                                                                          
         and forestry(1).............................   33.71    22.53    11.18     1.29     0.97     2.93     2.30     3.69 
        Installation, maintenance, and repair........   33.60    22.59    11.01     2.20     1.04     3.06     1.73     2.99 
      Production, transportation, and material moving   26.52    17.48     9.04     1.61     0.97     2.91     1.02     2.53 
        Production...................................   26.63    17.57     9.06     1.68     1.14     2.93     0.88     2.42 
        Transportation and material moving...........   26.41    17.39     9.01     1.54     0.80     2.88     1.15     2.64 
                                                                                                                             
    All workers, goods-producing industries(2).......   36.34    24.06    12.27     2.37     1.42     3.44     1.92     3.12 
                                                                                                                             
      Management, professional, and related..........   65.62    43.57    22.05     5.63     2.71     4.76     4.62     4.32 
      Sales and office...............................   29.90    20.80     9.09     2.03     0.75     3.03     0.90     2.39 
      Natural resources, construction, and                                                                                   
       maintenance...................................   34.65    22.99    11.65     1.45     1.15     3.12     2.23     3.70 
      Production, transportation, and material moving   27.59    17.92     9.67     1.72     1.25     3.23     0.95     2.52 
                                                                                                                             
    All workers, service-providing industries(3).....   29.07    20.58     8.50     2.04     0.74     2.31     1.09     2.31 
                                                                                                                             
      Management, professional, and related..........   51.91    36.40    15.51     4.46     1.46     3.75     2.32     3.52 
      Sales and office...............................   23.03    16.43     6.60     1.41     0.54     2.12     0.70     1.83 
      Service........................................   14.15    10.77     3.37     0.56     0.24     0.88     0.21     1.49 
      Natural resources, construction, and                                                                                   
       maintenance...................................   32.46    22.05    10.41     2.15     0.84     2.84     1.72     2.87 
      Production, transportation, and material moving   25.61    17.11     8.50     1.52     0.73     2.63     1.08     2.54 
                                                      
                                                                           Percent of total compensation
                                                      

                                                                                                                             
                                                                                                                             
                                                                                                                             
All workers in private industry......................   100.0     69.8     30.2      6.9      2.8      8.3      4.1      8.1 
                                                                                                                             
      Management, professional, and related..........   100.0     69.6     30.4      8.6      3.0      7.2      4.9      6.8 
        Management, business, and financial..........   100.0     69.0     31.0      9.1      3.7      6.8      5.0      6.4 
        Professional and related.....................   100.0     70.0     30.0      8.2      2.5      7.5      4.7      7.0 
      Sales and office...............................   100.0     71.2     28.8      6.2      2.4      9.3      3.0      7.9 
        Sales and related............................   100.0     75.0     25.0      5.4      2.3      6.8      2.3      8.1 
        Office and administrative support............   100.0     68.8     31.2      6.7      2.4     10.8      3.5      7.8 
      Service........................................   100.0     76.1     23.9      3.9      1.7      6.2      1.5     10.5 
      Natural resources, construction, and                                                                                   
       maintenance...................................   100.0     67.0     33.0      5.2      3.0      8.9      5.9      9.9 
        Construction, extraction, farming, fishing,                                                                          
         and forestry(1).............................   100.0     66.8     33.2      3.8      2.9      8.7      6.8     10.9 
        Installation, maintenance, and repair........   100.0     67.2     32.8      6.5      3.1      9.1      5.1      8.9 
      Production, transportation, and material moving   100.0     65.9     34.1      6.1      3.6     11.0      3.8      9.6 
        Production...................................   100.0     66.0     34.0      6.3      4.3     11.0      3.3      9.1 
        Transportation and material moving...........   100.0     65.9     34.1      5.8      3.0     10.9      4.4     10.0 
                                                                                                                             
    All workers, goods-producing industries(2).......   100.0     66.2     33.8      6.5      3.9      9.5      5.3      8.6 
                                                                                                                             
      Management, professional, and related..........   100.0     66.4     33.6      8.6      4.1      7.3      7.0      6.6 
      Sales and office...............................   100.0     69.6     30.4      6.8      2.5     10.1      3.0      8.0 
      Natural resources, construction, and                                                                                   
       maintenance...................................   100.0     66.4     33.6      4.2      3.3      9.0      6.4     10.7 
      Production, transportation, and material moving   100.0     64.9     35.1      6.2      4.5     11.7      3.4      9.2 
                                                                                                                             
    All workers, service-providing industries(3).....   100.0     70.8     29.2      7.0      2.5      7.9      3.7      8.0 
                                                                                                                             
      Management, professional, and related..........   100.0     70.1     29.9      8.6      2.8      7.2      4.5      6.8 
      Sales and office...............................   100.0     71.3     28.7      6.1      2.3      9.2      3.0      7.9 
      Service........................................   100.0     76.2     23.8      3.9      1.7      6.2      1.5     10.6 
      Natural resources, construction, and                                                                                   
       maintenance...................................   100.0     67.9     32.1      6.6      2.6      8.8      5.3      8.8 
      Production, transportation, and material moving   100.0     66.8     33.2      6.0      2.8     10.3      4.2      9.9 

  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.

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



Table 10.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private
industry workers, by industry group, September 2014
                                                                                                                             
                                                                                                                             
                                                                                            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).......  $36.34   $24.06   $12.27    $2.37    $1.42    $3.44    $1.92    $3.12 
                                                                                                                             
      Construction...................................   35.27    24.35    10.92     1.51     1.02     2.79     1.92     3.68 
      Manufacturing..................................   35.90    23.36    12.54     2.70     1.54     3.70     1.77     2.83 
        Aircraft manufacturing(2)....................   69.01    40.76    28.25     6.00     4.87     6.88     6.23     4.27 
                                                                                                                             
    All workers, service-providing industries(3).....   29.07    20.58     8.50     2.04     0.74     2.31     1.09     2.31 
                                                                                                                             
      Trade, transportation, and utilities...........   25.51    17.97     7.54     1.57     0.58     2.28     0.91     2.21 
        Wholesale trade..............................   33.04    23.39     9.65     2.30     0.86     2.89     0.96     2.65 
        Retail trade.................................   18.02    13.59     4.43     0.82     0.27     1.32     0.39     1.63 
        Transportation and warehousing...............   36.75    23.48    13.27     2.67     1.09     4.23     1.92     3.36 
        Utilities....................................   61.73    38.05    23.68     5.47     2.19     5.93     5.91     4.17 
      Information....................................   51.77    32.60    19.17     4.54     1.85     5.00     4.39     3.39 
      Financial activities...........................   42.39    28.49    13.90     3.56     2.26     3.60     1.69     2.80 
        Finance and insurance........................   46.14    30.65    15.50     4.02     2.70     3.94     1.94     2.90 
          Credit intermediation and related                                                                                  
           activities................................   38.28    25.67    12.61     3.37     1.68     3.49     1.55     2.53 
          Insurance carriers and related activities..   43.94    29.10    14.84     3.87     1.81     4.12     2.13     2.90 
        Real estate and rental and leasing...........   30.17    21.45     8.71     2.05     0.81     2.50     0.87     2.47 
      Professional and business services.............   36.10    25.88    10.21     2.68     0.90     2.45     1.39     2.79 
        Professional and technical services..........   47.94    34.09    13.85     4.03     1.18     3.35     1.95     3.33 
        Administrative and waste services............   21.84    16.52     5.32     1.04     0.40     1.23     0.51     2.15 
      Education and health services..................   31.69    22.49     9.20     2.45     0.59     2.69     1.07     2.39 
        Educational services.........................   41.57    30.25    11.32     2.88     0.23     3.43     1.83     2.94 
          Junior colleges, colleges, and universities   50.89    36.11    14.78     4.07     0.24     4.35     2.73     3.39 
        Health care and social assistance............   30.19    21.32     8.87     2.39     0.65     2.58     0.95     2.31 
      Leisure and hospitality........................   13.12    10.32     2.80     0.44     0.15     0.65     0.18     1.38 
        Accommodation and food services..............   11.74     9.35     2.39     0.31     0.13     0.55     0.12     1.28 
      Other services.................................   25.84    18.68     7.16     1.54     0.33     1.97     1.08     2.23 
                                                      
                                                                           Percent of total compensation
                                                      

                                                                                                                             
                                                                                                                             
                                                                                                                             
    All workers, goods-producing industries(1).......   100.0     66.2     33.8      6.5      3.9      9.5      5.3      8.6 
                                                                                                                             
      Construction...................................   100.0     69.0     31.0      4.3      2.9      7.9      5.4     10.4 
      Manufacturing..................................   100.0     65.1     34.9      7.5      4.3     10.3      4.9      7.9 
        Aircraft manufacturing(2)....................   100.0     59.1     40.9      8.7      7.1     10.0      9.0      6.2 
                                                                                                                             
    All workers, service-providing industries(3).....   100.0     70.8     29.2      7.0      2.5      7.9      3.7      8.0 
                                                                                                                             
      Trade, transportation, and utilities...........   100.0     70.4     29.6      6.1      2.3      8.9      3.6      8.7 
        Wholesale trade..............................   100.0     70.8     29.2      7.0      2.6      8.7      2.9      8.0 
        Retail trade.................................   100.0     75.4     24.6      4.6      1.5      7.3      2.2      9.0 
        Transportation and warehousing...............   100.0     63.9     36.1      7.3      3.0     11.5      5.2      9.1 
        Utilities....................................   100.0     61.6     38.4      8.9      3.5      9.6      9.6      6.8 
      Information....................................   100.0     63.0     37.0      8.8      3.6      9.7      8.5      6.5 
      Financial activities...........................   100.0     67.2     32.8      8.4      5.3      8.5      4.0      6.6 
        Finance and insurance........................   100.0     66.4     33.6      8.7      5.9      8.5      4.2      6.3 
          Credit intermediation and related                                                                                  
           activities................................   100.0     67.1     32.9      8.8      4.4      9.1      4.0      6.6 
          Insurance carriers and related activities..   100.0     66.2     33.8      8.8      4.1      9.4      4.9      6.6 
        Real estate and rental and leasing...........   100.0     71.1     28.9      6.8      2.7      8.3      2.9      8.2 
      Professional and business services.............   100.0     71.7     28.3      7.4      2.5      6.8      3.8      7.7 
        Professional and technical services..........   100.0     71.1     28.9      8.4      2.5      7.0      4.1      6.9 
        Administrative and waste services............   100.0     75.6     24.4      4.8      1.8      5.6      2.3      9.8 
      Education and health services..................   100.0     71.0     29.0      7.7      1.9      8.5      3.4      7.5 
        Educational services.........................   100.0     72.8     27.2      6.9      0.5      8.2      4.4      7.1 
          Junior colleges, colleges, and universities   100.0     71.0     29.0      8.0      0.5      8.6      5.4      6.7 
        Health care and social assistance............   100.0     70.6     29.4      7.9      2.1      8.5      3.2      7.6 
      Leisure and hospitality........................   100.0     78.6     21.4      3.4      1.1      4.9      1.3     10.5 
        Accommodation and food services..............   100.0     79.6     20.4      2.6      1.1      4.7      1.1     10.9 
      Other services.................................   100.0     72.3     27.7      6.0      1.3      7.6      4.2      8.6 

  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.

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



Table 11.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private
industry workers, by occupational group and full-time and part-time status, September 2014
                                                                                                                             
                                                                                                                             
                                                                                            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..........  $35.34   $24.19   $11.15    $2.66    $1.08    $3.12    $1.56    $2.72 
                                                                                                                             
      Management, professional, and related..........   55.99    38.52    17.48     4.99     1.75     4.20     2.84     3.69 
        Management, business, and financial..........   63.54    43.72    19.82     5.80     2.35     4.37     3.23     4.07 
        Professional and related.....................   51.26    35.26    16.01     4.49     1.37     4.10     2.59     3.46 
      Sales and office...............................   27.52    19.10     8.42     1.92     0.73     2.81     0.91     2.05 
        Sales and related............................   30.72    22.47     8.25     1.99     0.87     2.32     0.80     2.27 
        Office and administrative support............   26.03    17.53     8.50     1.89     0.66     3.03     0.97     1.95 
      Service........................................   17.10    12.29     4.81     0.93     0.37     1.51     0.34     1.66 
      Natural resources, construction, and                                                                                   
       maintenance...................................   34.41    22.97    11.44     1.84     1.04     3.12     2.07     3.37 
        Construction, extraction, farming, fishing,                                                                          
         and forestry(1).............................   34.51    22.98    11.54     1.34     1.01     3.06     2.38     3.75 
        Installation, maintenance, and repair........   34.32    22.96    11.36     2.29     1.07     3.18     1.79     3.02 
      Production, transportation, and material moving   28.39    18.60     9.79     1.82     1.10     3.15     1.09     2.62 
        Production...................................   27.35    17.92     9.43     1.77     1.20     3.08     0.92     2.46 
        Transportation and material moving...........   29.65    19.43    10.22     1.89     0.98     3.23     1.30     2.82 
                                                                                                                             
  All part-time workers in private industry..........   15.82    12.47     3.35     0.46     0.20     0.71     0.30     1.67 
                                                                                                                             
      Management, professional, and related..........   35.74    28.05     7.69     1.70     0.60     1.47     0.85     3.06 
        Professional and related.....................   35.21    27.64     7.57     1.64     0.58     1.46     0.85     3.04 
      Sales and office...............................   13.90    11.06     2.83     0.33     0.14     0.70     0.24     1.43 
        Sales and related............................   12.19     9.89     2.30     0.21     0.09     0.55     0.16     1.29 
        Office and administrative support............   16.24    12.68     3.56     0.48     0.20     0.92     0.35     1.62 
      Service........................................   11.40     9.36     2.03     0.20     0.12     0.28     0.09     1.34 
      Production, transportation, and material moving   17.20    11.90     5.30     0.56     0.30     1.70     0.65     2.08 
        Transportation and material moving...........   17.60    11.87     5.74     0.60     0.32     1.94     0.76     2.13 
                                                      
                                                                           Percent of total compensation
                                                      

                                                                                                                             
                                                                                                                             
                                                                                                                             
  All full-time workers in private industry..........   100.0     68.4     31.6      7.5      3.1      8.8      4.4      7.7 
                                                                                                                             
      Management, professional, and related..........   100.0     68.8     31.2      8.9      3.1      7.5      5.1      6.6 
        Management, business, and financial..........   100.0     68.8     31.2      9.1      3.7      6.9      5.1      6.4 
        Professional and related.....................   100.0     68.8     31.2      8.7      2.7      8.0      5.1      6.8 
      Sales and office...............................   100.0     69.4     30.6      7.0      2.6     10.2      3.3      7.4 
        Sales and related............................   100.0     73.2     26.8      6.5      2.8      7.5      2.6      7.4 
        Office and administrative support............   100.0     67.4     32.6      7.3      2.5     11.6      3.7      7.5 
      Service........................................   100.0     71.9     28.1      5.4      2.2      8.8      2.0      9.7 
      Natural resources, construction, and                                                                                   
       maintenance...................................   100.0     66.7     33.3      5.4      3.0      9.1      6.0      9.8 
        Construction, extraction, farming, fishing,                                                                          
         and forestry(1).............................   100.0     66.6     33.4      3.9      2.9      8.9      6.9     10.9 
        Installation, maintenance, and repair........   100.0     66.9     33.1      6.7      3.1      9.3      5.2      8.8 
      Production, transportation, and material moving   100.0     65.5     34.5      6.4      3.9     11.1      3.8      9.2 
        Production...................................   100.0     65.5     34.5      6.5      4.4     11.3      3.4      9.0 
        Transportation and material moving...........   100.0     65.5     34.5      6.4      3.3     10.9      4.4      9.5 
                                                                                                                             
  All part-time workers in private industry..........   100.0     78.8     21.2      2.9      1.3      4.5      1.9     10.6 
                                                                                                                             
      Management, professional, and related..........   100.0     78.5     21.5      4.8      1.7      4.1      2.4      8.6 
        Professional and related.....................   100.0     78.5     21.5      4.7      1.7      4.2      2.4      8.6 
      Sales and office...............................   100.0     79.6     20.4      2.4      1.0      5.1      1.7     10.3 
        Sales and related............................   100.0     81.1     18.9      1.8      0.7      4.5      1.4     10.6 
        Office and administrative support............   100.0     78.1     21.9      3.0      1.2      5.6      2.1     10.0 
      Service........................................   100.0     82.2     17.8      1.8      1.0      2.4      0.8     11.8 
      Production, transportation, and material moving   100.0     69.2     30.8      3.3      1.8      9.9      3.8     12.1 
        Transportation and material moving...........   100.0     67.4     32.6      3.4      1.8     11.0      4.3     12.1 

  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 2014
                                                                                                                       
                                                                                                                       
                                                                                      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....  $35.34   $24.19   $11.15    $2.66    $1.08    $3.12    $1.56    $2.72 
                                                                                                                       
    Goods-producing(1).........................   36.90    24.37    12.54     2.44     1.45     3.53     1.97     3.15 
      Construction.............................   35.95    24.73    11.22     1.57     1.04     2.92     1.98     3.70 
      Manufacturing............................   36.40    23.63    12.77     2.76     1.57     3.78     1.81     2.85 
                                                                                                                       
    Service-providing(2).......................   34.89    24.14    10.75     2.73     0.98     3.01     1.44     2.60 
      Trade, transportation, and utilities.....   31.40    21.72     9.68     2.20     0.81     2.90     1.20     2.57 
      Information..............................   54.86    34.34    20.53     4.86     2.00     5.37     4.76     3.55 
      Financial activities.....................   44.40    29.74    14.66     3.80     2.39     3.79     1.79     2.88 
      Professional and business services.......   40.08    28.31    11.77     3.18     1.04     2.91     1.67     2.96 
      Education and health services............   33.99    23.57    10.43     2.88     0.64     3.23     1.24     2.43 
      Leisure and hospitality..................   17.65    13.04     4.61     0.95     0.30     1.36     0.36     1.64 
      Other services...........................   29.92    20.98     8.94     2.15     0.45     2.62     1.31     2.41 
                                                                                                                       
  All part-time workers in private industry....   15.82    12.47     3.35     0.46     0.20     0.71     0.30     1.67 
                                                                                                                       
    Service-providing(2).......................   15.71    12.40     3.31     0.46     0.19     0.71     0.29     1.65 
      Trade, transportation, and utilities.....   14.36    10.86     3.50     0.37     0.15     1.08     0.36     1.53 
      Professional and business services.......   18.00    14.86     3.14     0.40     0.23     0.36     0.12     2.03 
      Education and health services............   25.21    19.47     5.73     1.23     0.45     1.17     0.59     2.29 
      Leisure and hospitality..................    9.85     8.35     1.50     0.08     0.04     0.14     0.04     1.20 
                                                
                                                                     Percent of total compensation
                                                

                                                                                                                       
                                                                                                                       
                                                                                                                       
  All full-time workers in private industry....   100.0     68.4     31.6      7.5      3.1      8.8      4.4      7.7 
                                                                                                                       
    Goods-producing(1).........................   100.0     66.0     34.0      6.6      3.9      9.6      5.3      8.5 
      Construction.............................   100.0     68.8     31.2      4.4      2.9      8.1      5.5     10.3 
      Manufacturing............................   100.0     64.9     35.1      7.6      4.3     10.4      5.0      7.8 
                                                                                                                       
    Service-providing(2).......................   100.0     69.2     30.8      7.8      2.8      8.6      4.1      7.5 
      Trade, transportation, and utilities.....   100.0     69.2     30.8      7.0      2.6      9.3      3.8      8.2 
      Information..............................   100.0     62.6     37.4      8.9      3.6      9.8      8.7      6.5 
      Financial activities.....................   100.0     67.0     33.0      8.5      5.4      8.5      4.0      6.5 
      Professional and business services.......   100.0     70.6     29.4      7.9      2.6      7.3      4.2      7.4 
      Education and health services............   100.0     69.3     30.7      8.5      1.9      9.5      3.7      7.1 
      Leisure and hospitality..................   100.0     73.9     26.1      5.4      1.7      7.7      2.1      9.3 
      Other services...........................   100.0     70.1     29.9      7.2      1.5      8.8      4.4      8.1 
                                                                                                                       
  All part-time workers in private industry....   100.0     78.8     21.2      2.9      1.3      4.5      1.9     10.6 
                                                                                                                       
    Service-providing(2).......................   100.0     78.9     21.1      2.9      1.2      4.5      1.9     10.5 
      Trade, transportation, and utilities.....   100.0     75.6     24.4      2.6      1.0      7.6      2.5     10.7 
      Professional and business services.......   100.0     82.5     17.5      2.2      1.3      2.0      0.7     11.3 
      Education and health services............   100.0     77.3     22.7      4.9      1.8      4.6      2.3      9.1 
      Leisure and hospitality..................   100.0     84.8     15.2      0.8      0.4      1.4      0.4     12.2 

  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.

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



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 2014
                                                                                                                       
                                                                                                                       
                                                                                      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)   $36.34   $24.06   $12.27    $2.37    $1.42    $3.44    $1.92    $3.12 
                                                                                                                       
    1-99 workers...............................   30.66    21.53     9.13     1.56     0.91     2.48     1.18     3.01 
      1-49 workers.............................   29.26    20.76     8.50     1.36     0.91     2.16     1.10     2.99 
      50-99 workers............................   34.20    23.47    10.73     2.08     0.91     3.29     1.39     3.06 
    100 workers or more........................   41.22    26.24    14.98     3.07     1.86     4.27     2.56     3.22 
      100-499 workers..........................   35.80    23.49    12.31     2.43     1.36     3.82     1.61     3.10 
      500 workers or more......................   48.75    30.06    18.69     3.96     2.56     4.89     3.88     3.40 
                                                                                                                       
    Union......................................   45.21    26.39    18.82     2.53     1.74     6.12     4.48     3.94 
    Nonunion...................................   34.44    23.56    10.88     2.34     1.35     2.87     1.37     2.95 
                                                                                                                       
    All workers, service-providing                                                                                     
     industries(2).............................   29.07    20.58     8.50     2.04     0.74     2.31     1.09     2.31 
                                                                                                                       
    1-99 workers...............................   24.28    18.07     6.21     1.46     0.44     1.60     0.62     2.08 
      1-49 workers.............................   23.34    17.53     5.81     1.36     0.42     1.49     0.50     2.03 
      50-99 workers............................   27.29    19.78     7.50     1.81     0.52     1.94     1.01     2.23 
    100 workers or more........................   35.05    23.71    11.34     2.76     1.11     3.20     1.67     2.61 
      100-499 workers..........................   29.21    20.31     8.90     2.12     0.76     2.53     1.20     2.29 
      500 workers or more......................   43.53    28.64    14.89     3.70     1.61     4.16     2.35     3.07 
                                                                                                                       
    Union......................................   43.52    26.13    17.39     3.47     1.14     5.80     3.61     3.38 
    Nonunion...................................   27.94    20.14     7.80     1.93     0.71     2.04     0.89     2.23 
                                                
                                                                     Percent of total compensation
                                                

                                                                                                                       
                                                                                                                       
                                                                                                                       
    All workers, goods-producing industries(1)    100.0     66.2     33.8      6.5      3.9      9.5      5.3      8.6 
                                                                                                                       
    1-99 workers...............................   100.0     70.2     29.8      5.1      3.0      8.1      3.8      9.8 
      1-49 workers.............................   100.0     70.9     29.1      4.6      3.1      7.4      3.7     10.2 
      50-99 workers............................   100.0     68.6     31.4      6.1      2.7      9.6      4.1      8.9 
    100 workers or more........................   100.0     63.7     36.3      7.4      4.5     10.3      6.2      7.8 
      100-499 workers..........................   100.0     65.6     34.4      6.8      3.8     10.7      4.5      8.6 
      500 workers or more......................   100.0     61.7     38.3      8.1      5.2     10.0      8.0      7.0 
                                                                                                                       
    Union......................................   100.0     58.4     41.6      5.6      3.9     13.5      9.9      8.7 
    Nonunion...................................   100.0     68.4     31.6      6.8      3.9      8.3      4.0      8.6 
                                                                                                                       
    All workers, service-providing                                                                                     
     industries(2).............................   100.0     70.8     29.2      7.0      2.5      7.9      3.7      8.0 
                                                                                                                       
    1-99 workers...............................   100.0     74.4     25.6      6.0      1.8      6.6      2.6      8.6 
      1-49 workers.............................   100.0     75.1     24.9      5.8      1.8      6.4      2.2      8.7 
      50-99 workers............................   100.0     72.5     27.5      6.6      1.9      7.1      3.7      8.2 
    100 workers or more........................   100.0     67.6     32.4      7.9      3.2      9.1      4.8      7.4 
      100-499 workers..........................   100.0     69.5     30.5      7.2      2.6      8.7      4.1      7.8 
      500 workers or more......................   100.0     65.8     34.2      8.5      3.7      9.6      5.4      7.1 
                                                                                                                       
    Union......................................   100.0     60.0     40.0      8.0      2.6     13.3      8.3      7.8 
    Nonunion...................................   100.0     72.1     27.9      6.9      2.5      7.3      3.2      8.0 

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

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



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 2014
                                                                                                                       
                                                                                                                       
                                                                                      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............  $30.19   $21.32    $8.87    $2.39    $0.65    $2.58    $0.95    $2.31 
                                                                                                                       
      Management, professional, and related....   42.83    30.16    12.67     3.71     0.92     3.41     1.59     3.03 
        Registered nurses......................   48.97    34.17    14.80     4.00     1.56     3.83     1.85     3.56 
      Sales and office.........................   21.93    15.36     6.57     1.53     0.33     2.47     0.55     1.68 
      Service..................................   17.52    12.56     4.96     1.04     0.44     1.54     0.31     1.63 
                                                                                                                       
    Hospitals..................................   40.49    27.11    13.38     3.53     1.29     4.10     1.62     2.85 
                                                                                                                       
      Management, professional, and related....   49.38    33.59    15.78     4.45     1.56     4.36     2.00     3.41 
        Registered nurses......................   51.72    35.14    16.58     4.45     1.91     4.42     2.15     3.65 
      Service..................................   22.47    14.12     8.34     1.59     0.89     3.30     0.81     1.76 
                                                                                                                       
    Nursing and residential care facilities....   20.90    15.08     5.82     1.39     0.42     1.77     0.30     1.93 
                                                                                                                       
      Management, professional, and related....   31.64    23.07     8.57     2.33     0.56     2.45     0.56     2.67 
      Service..................................   15.87    11.35     4.53     0.94     0.37     1.44     0.19     1.59 
                                                                                                                       
      Nursing care facilities(1)...............   22.61    16.27     6.34     1.53     0.50     1.90     0.35     2.06 
                                                                                                                       
      Management, professional, and related....   34.49    25.28     9.21     2.49     0.66     2.50     0.64     2.91 
      Service..................................   16.72    11.81     4.92     1.03     0.44     1.59     0.21     1.64 
                                                
                                                                     Percent of total compensation
                                                
                                                                                                                       
                                                                                                                       
  Health care and social assistance............   100.0     70.6     29.4      7.9      2.1      8.5      3.2      7.6 
                                                                                                                       
      Management, professional, and related....   100.0     70.4     29.6      8.7      2.1      8.0      3.7      7.1 
        Registered nurses......................   100.0     69.8     30.2      8.2      3.2      7.8      3.8      7.3 
      Sales and office.........................   100.0     70.1     29.9      7.0      1.5     11.3      2.5      7.7 
      Service..................................   100.0     71.7     28.3      5.9      2.5      8.8      1.8      9.3 
                                                                                                                       
    Hospitals..................................   100.0     67.0     33.0      8.7      3.2     10.1      4.0      7.0 
                                                                                                                       
      Management, professional, and related....   100.0     68.0     32.0      9.0      3.2      8.8      4.1      6.9 
        Registered nurses......................   100.0     67.9     32.1      8.6      3.7      8.6      4.2      7.1 
      Service..................................   100.0     62.9     37.1      7.1      3.9     14.7      3.6      7.8 
                                                                                                                       
    Nursing and residential care facilities....   100.0     72.2     27.8      6.7      2.0      8.5      1.4      9.3 
                                                                                                                       
      Management, professional, and related....   100.0     72.9     27.1      7.4      1.8      7.7      1.8      8.4 
      Service..................................   100.0     71.5     28.5      6.0      2.3      9.1      1.2     10.0 
                                                                                                                       
      Nursing care facilities(1)...............   100.0     72.0     28.0      6.8      2.2      8.4      1.5      9.1 
                                                                                                                       
      Management, professional, and related....   100.0     73.3     26.7      7.2      1.9      7.3      1.8      8.4 
      Service..................................   100.0     70.6     29.4      6.1      2.7      9.5      1.3      9.8 

  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 10, 2014