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Economic News Release
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Employer Costs for Employee Compensation News Release


For release 10:00 a.m. (ET) Thursday, March 18, 2021				       USDL-21-0437

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 – DECEMBER 2020
			
Employer costs for employee compensation for civilian workers averaged $38.60 per hour worked in
December 2020, the U.S. Bureau of Labor Statistics reported today. Wages and salaries cost
employers $26.53 and accounted for 68.7 percent of total costs, while benefits cost $12.07 and
accounted for the remaining 31.3 percent. (See table 1.)

State and local government employer costs averaged $53.47 per hour worked. Wages and salaries
averaged $33.08 per hour worked and represented 61.9 percent of total compensation costs, while
benefit costs averaged $20.39 and accounted for the remaining 38.1 percent. (See tables 1 and 3.) 

Total employer compensation costs for private industry workers averaged $36.23 per hour worked in
December 2020. Wage and salary costs averaged $25.48 and accounted for 70.3 percent of employer
costs, while benefit costs were $10.74 and accounted for 29.7 percent. (See tables 1 and 4.)

Within total benefits, supplemental pay costs averaged $1.15 per hour worked or 3.0 percent of
total compensation for civilian workers, $1.25 per hour worked (3.5 percent) for private industry
workers, and $0.54 per hour worked (1.0 percent) for workers in state and local government.
(See table 1.)

Supplemental pay includes employer costs for employee shift differentials (extra payments for
working a non-traditional work schedule), overtime and premium pay (pay in addition to the regular 
work schedules, and pay for work on weekends and holidays), and nonproduction bonuses (such as 
holiday bonuses or end-of-year bonuses which are given at the discretion of the employer and are 
not tied to a production formula).   

For private industry workers, nonproduction bonuses cost employers $0.84 per employee hour worked
or 2.3 percent of total compensation, overtime and premium pay cost $0.33 per hour worked
(0.9 percent), and shift differentials cost $0.08 per hour worked (0.2 percent). (See table 1.)

Supplemental pay costs by occupational group ranged from $0.38 per employee hour worked or 2.1
percent of total compensation in service occupations to $2.28 (3.7 percent) in management,
professional, and related occupations. (See table 4.)

Nonproduction bonus costs ranged from $0.14 per employee hour worked or 0.8 percent of total
compensation in service occupations to $1.97 (3.2 percent) in management, professional, and related
occupations, while overtime and premium pay costs ranged from $0.17 (1.0 percent) in service
occupations to $0.94 (2.4 percent) in natural resources, construction, and maintenance occupations.

Supplemental pay costs varied by bargaining unit status. Supplemental pay costs for union workers
were $1.86 per hour worked or 3.6 percent of total compensation, while costs for nonunion workers
were $1.20 (3.4 percent). (See table 5.) Overtime and premium costs was the largest component of 
supplemental pay costs for union workers at $0.94 per hour worked, while for nonunion workers the 
largest component was nonproduction bonus costs at $0.86.

Estimates for supplemental pay components are available through the database query tool at
www.bls.gov/ncs/ect/data.htm.
 _________________________________________________________________________________________________
|               Coronavirus (COVID-19) Pandemic Impact on December 2020 ECEC Data                 |
|The Employer Costs for Employee Compensation (ECEC) reference date was December 12, 2020.        |
|Response rates for December were comparable with prior releases, and no changes in estimation    |
|procedures were necessary. Additional information is available at www.bls.gov/covid19/effects-of-|
|covid-19-on-workplace-injuries-and-illnesses-compensation-and-occupational-requirements.htm#ECEC.|
|_________________________________________________________________________________________________|

Employer Costs for Employee Compensation for March 2021 is scheduled to be released on Thursday,
June 17, 2021, at 10:00 a.m. (ET).


                                          TECHNICAL NOTE

Employer Costs for Employee Compensation (ECEC), a product of the National Compensation Survey,
provides the average employer cost for wages and salaries as well as benefits per employee hour
worked. The ECEC covers the civilian economy, which includes data from both private industry and
state and local government. Excluded from private industry are the self-employed, agricultural
workers, and private household workers. Federal government workers are excluded from the public
sector.

All workers are included in the benefit cost estimates including those that do not have plan access
or do not participate. Costs are also affected by other factors such as cost sharing between
employers and employees, plan features, and plan generosity. For the latest information on the
percentage of workers with access to and participating in employer-sponsored benefit plans,
including health care and retirement and savings plans, see www.bls.gov/ebs.

The “National Compensation Measures” provides additional details on the sample design, calculation
methodology, and resources explaining changes over time. (See www.bls.gov/opub/hom/ncs/home.htm.)
 
Additional ECEC estimates, including historical data, are available in the ECEC database query tool
at www.bls.gov/ncs/ect/data.htm.

Sample size:
Data for this reference period were collected from a probability sample of approximately 24,600
occupational observations selected from a sample of about 6,000 private industry establishments
and approximately 7,800 occupational observations selected from a sample of about 1,400 state and
local government establishments that provided data at the initial interview.

Measures of reliability:
Relative standard errors (RSEs) provide users a tool to ascertain the quality of an estimate to
ensure that it is within an acceptable range for their intended purpose. RSEs are available at
www.bls.gov/ncs/ect/ecec-rse.htm and database query tool at www.bls.gov/ncs/ect/data.htm.

Comparisons:
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.

Area definitions:
Metropolitan area definitions have been updated based on Office of Management and Budget Bulletin
No. 13-01, dated February 28, 2013. (See www.census.gov/programs-surveys/metro-micro.html.)

Publication focus:
Topics of news releases for the upcoming reference periods are as follows:
* March 2021 – compensation costs by wage percentile and 15 metropolitan areas in private industry
* June 2021 – benefits costs in private industry
* September 2021 – compensation costs in state and local government


The 2021 ECEC release dates are available at www.bls.gov/schedule/news_release/ecec.htm.


Table 1. Employer Costs for Employee Compensation by ownership [Dec. 2020]
Compensation component Civilian workers(1) Private industry
workers
State and local
government workers
Cost ($) Percent of
compensation
Cost ($) Percent of
compensation
Cost ($) Percent of
compensation

Total compensation(2)

38.60 100.0 36.23 100.0 53.47 100.0

Wages and salaries

26.53 68.7 25.48 70.3 33.08 61.9

Total benefits

12.07 31.3 10.74 29.7 20.39 38.1

Paid leave

2.87 7.4 2.69 7.4 4.04 7.6

Vacation

1.40 3.6 1.38 3.8 1.52 2.9

Holiday

0.85 2.2 0.80 2.2 1.14 2.1

Sick

0.46 1.2 0.37 1.0 1.03 1.9

Personal

0.17 0.4 0.14 0.4 0.35 0.7

Supplemental pay

1.15 3.0 1.25 3.5 0.54 1.0

Overtime and premium(3)

0.32 0.8 0.33 0.9 0.23 0.4

Shift differentials

0.07 0.2 0.08 0.2 0.05 0.1

Nonproduction bonuses

0.76 2.0 0.84 2.3 0.25 0.5

Insurance

3.28 8.5 2.81 7.8 6.23 11.7

Life

0.05 0.1 0.04 0.1 0.07 0.1

Health

3.12 8.1 2.65 7.3 6.07 11.4

Short-term disability

0.07 0.2 0.07 0.2 0.03 0.1

Long-term disability

0.05 0.1 0.04 0.1 0.05 0.1

Retirement and savings

1.99 5.2 1.25 3.4 6.65 12.4

Defined benefit

1.21 3.1 0.42 1.2 6.18 11.6

Defined contribution

0.78 2.0 0.82 2.3 0.47 0.9

Legally Required benefits

2.77 7.2 2.75 7.6 2.94 5.5

Social Security and Medicare

2.16 5.6 2.14 5.9 2.29 4.3

Social Security(4)

1.72 4.5 1.71 4.7 1.75 3.3

Medicare

0.44 1.1 0.42 1.2 0.54 1.0

Federal unemployment insurance

0.02 0.1 0.03 0.1 (5)- (6)-

State unemployment insurance

0.13 0.3 0.14 0.4 0.06 0.1

Workers' compensation

0.47 1.2 0.45 1.2 0.58 1.1

Footnotes
(1) Includes workers in the private nonfarm economy except those in private households, and workers in the public sector, except the federal government.
(2) Includes costs for wages and salaries and benefits.
(3) Includes premium pay for work (such as overtime, weekends, and holidays) in addition to the regular work schedule.
(4) Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
(5) Cost per hour worked is $0.01 or less.
(6) Less than .05 percent.


Table 2. Employer Costs for Employee Compensation for civilian workers by occupational and industry group [Dec. 2020]
Series Total compensation(1) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

Civilian workers(2)

38.60 100.0 26.53 68.7 12.07 31.3 2.87 7.4 1.15 3.0 3.28 8.5 1.99 5.2 2.77 7.2

Occupational group

Management, professional, and related

62.29 100.0 42.47 68.2 19.82 31.8 5.46 8.8 1.82 2.9 5.00 8.0 3.70 5.9 3.85 6.2

Management, business and financial

72.43 100.0 49.58 68.5 22.85 31.5 7.03 9.7 2.98 4.1 4.97 6.9 3.45 4.8 4.43 6.1

Professional and related

57.71 100.0 39.27 68.0 18.45 32.0 4.75 8.2 1.29 2.2 5.01 8.7 3.81 6.6 3.59 6.2

Teachers(3)

65.04 100.0 44.20 68.0 20.84 32.0 3.42 5.3 0.25 0.4 6.35 9.8 7.45 11.5 3.37 5.2

Primary, secondary, and special education school teachers

63.78 100.0 42.35 66.4 21.43 33.6 2.95 4.6 0.21 0.3 6.91 10.8 8.30 13.0 3.06 4.8

Registered nurses

59.30 100.0 38.58 65.1 20.72 34.9 6.07 10.2 2.20 3.7 5.47 9.2 3.02 5.1 3.96 6.7

Sales and office

28.33 100.0 19.98 70.5 8.35 29.5 1.91 6.7 0.76 2.7 2.63 9.3 1.00 3.5 2.06 7.3

Sales and related

27.34 100.0 20.78 76.0 6.56 24.0 1.55 5.7 0.80 2.9 1.54 5.6 0.59 2.2 2.08 7.6

Office and administrative support

28.98 100.0 19.45 67.1 9.53 32.9 2.14 7.4 0.73 2.5 3.35 11.5 1.26 4.4 2.05 7.1

Service

20.71 100.0 14.84 71.7 5.87 28.3 1.10 5.3 0.44 2.1 1.62 7.8 0.94 4.5 1.76 8.5

Natural resources, construction, and maintenance

38.97 100.0 26.12 67.0 12.85 33.0 2.22 5.7 1.38 3.5 3.38 8.7 2.33 6.0 3.55 9.1

Construction, extraction, farming, fishing, and forestry

39.92 100.0 26.40 66.1 13.51 33.9 1.84 4.6 1.46 3.6 3.49 8.8 2.87 7.2 3.85 9.6

Installation, maintenance, and repair

37.91 100.0 25.80 68.1 12.11 31.9 2.64 7.0 1.30 3.4 3.25 8.6 1.71 4.5 3.21 8.5

Production, transportation, and material moving

30.70 100.0 20.43 66.5 10.27 33.5 1.90 6.2 1.30 4.3 3.10 10.1 1.29 4.2 2.68 8.7

Production

28.89 100.0 19.25 66.7 9.63 33.3 1.79 6.2 1.43 5.0 3.09 10.7 0.90 3.1 2.42 8.4

Transportation and material moving

32.27 100.0 21.45 66.4 10.83 33.6 1.99 6.2 1.20 3.7 3.11 9.6 1.63 5.1 2.90 9.0

Industry group

Education and health services

43.57 100.0 29.54 67.8 14.03 32.2 3.38 7.8 0.67 1.5 4.22 9.7 3.02 6.9 2.74 6.3

Educational services

55.53 100.0 36.69 66.1 18.84 33.9 3.58 6.4 0.28 0.5 5.94 10.7 6.07 10.9 2.97 5.3

Elementary and secondary schools

54.29 100.0 35.47 65.3 18.82 34.7 2.84 5.2 0.22 0.4 6.23 11.5 6.79 12.5 2.74 5.0

Junior colleges, colleges, and universities

61.42 100.0 40.60 66.1 20.82 33.9 5.36 8.7 0.39 0.6 6.05 9.9 5.58 9.1 3.44 5.6

Health care and social assistance

36.87 100.0 25.54 69.3 11.33 30.7 3.27 8.9 0.89 2.4 3.26 8.8 1.31 3.5 2.61 7.1

Hospitals

51.61 100.0 33.47 64.9 18.14 35.1 5.07 9.8 1.81 3.5 5.32 10.3 2.64 5.1 3.31 6.4

Footnotes
(1) Includes costs for wages and salaries and benefits.
(2) Includes workers in the private nonfarm economy except those in private households, and workers in the public sector, except the federal government.
(3) Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.


Table 3. Employer Costs for Employee Compensation for state and local government workers by occupational and industry group [Dec. 2020]
Series Total compensation(1) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

State and local government workers

53.47 100.0 33.08 61.9 20.39 38.1 4.04 7.6 0.54 1.0 6.23 11.7 6.65 12.4 2.94 5.5

Occupational group

Management, professional, and related

64.02 100.0 41.02 64.1 23.00 35.9 4.55 7.1 0.42 0.7 6.79 10.6 7.94 12.4 3.30 5.2

Professional and related

62.20 100.0 40.17 64.6 22.03 35.4 4.05 6.5 0.40 0.6 6.75 10.8 7.66 12.3 3.19 5.1

Teachers(2)

70.59 100.0 46.92 66.5 23.67 33.5 3.52 5.0 0.27 0.4 7.29 10.3 9.22 13.1 3.38 4.8

Primary, secondary, and special education school teachers

70.13 100.0 45.98 65.6 24.15 34.4 3.14 4.5 0.24 0.3 7.77 11.1 9.80 14.0 3.19 4.5

Sales and office

37.14 100.0 21.25 57.2 15.89 42.8 3.26 8.8 0.34 0.9 5.88 15.8 4.22 11.4 2.20 5.9

Office and administrative support

37.29 100.0 21.29 57.1 16.00 42.9 3.27 8.8 0.34 0.9 5.95 16.0 4.24 11.4 2.20 5.9

Service

39.53 100.0 22.47 56.8 17.06 43.2 3.35 8.5 0.87 2.2 4.97 12.6 5.43 13.7 2.44 6.2

Industry group

Education and health services

55.77 100.0 35.80 64.2 19.97 35.8 3.68 6.6 0.37 0.7 6.36 11.4 6.70 12.0 2.86 5.1

Educational services

57.31 100.0 37.02 64.6 20.29 35.4 3.52 6.1 0.27 0.5 6.49 11.3 7.15 12.5 2.86 5.0

Elementary and secondary schools

55.69 100.0 36.02 64.7 19.67 35.3 2.87 5.2 0.23 0.4 6.54 11.7 7.32 13.1 2.71 4.9

Junior colleges, colleges, and universities

61.69 100.0 39.73 64.4 21.96 35.6 5.31 8.6 0.37 0.6 6.34 10.3 6.68 10.8 3.25 5.3

Health care and social assistance

47.09 100.0 28.91 61.4 18.18 38.6 4.59 9.7 0.92 2.0 5.65 12.0 4.17 8.8 2.86 6.1

Hospitals

49.83 100.0 31.14 62.5 18.69 37.5 4.87 9.8 1.07 2.2 5.65 11.3 4.10 8.2 3.00 6.0

Public administration

51.54 100.0 29.54 57.3 22.00 42.7 4.86 9.4 0.81 1.6 6.20 12.0 7.02 13.6 3.11 6.0

Footnotes
(1) Includes costs for wages and salaries and benefits.
(2) Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.


Table 4. Employer Costs for Employee Compensation for private industry workers by occupational and industry group [Dec. 2020]
Series Total compensation(1) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

Private industry workers

36.23 100.0 25.48 70.3 10.74 29.7 2.69 7.4 1.25 3.5 2.81 7.8 1.25 3.4 2.75 7.6

Occupational group

Management, professional, and related

61.72 100.0 42.95 69.6 18.77 30.4 5.76 9.3 2.28 3.7 4.41 7.1 2.30 3.7 4.03 6.5

Management, business, and financial

72.15 100.0 50.07 69.4 22.09 30.6 6.98 9.7 3.29 4.6 4.70 6.5 2.63 3.6 4.49 6.2

Professional and related

55.73 100.0 38.87 69.7 16.86 30.3 5.06 9.1 1.69 3.0 4.24 7.6 2.11 3.8 3.76 6.8

Sales and office

27.56 100.0 19.87 72.1 7.69 27.9 1.79 6.5 0.79 2.9 2.34 8.5 0.71 2.6 2.05 7.4

Sales and related

27.31 100.0 20.78 76.1 6.53 23.9 1.54 5.6 0.81 3.0 1.53 5.6 0.57 2.1 2.08 7.6

Office and administrative support

27.74 100.0 19.18 69.1 8.56 30.9 1.97 7.1 0.78 2.8 2.96 10.7 0.82 3.0 2.03 7.3

Service

17.88 100.0 13.70 76.6 4.18 23.4 0.76 4.3 0.38 2.1 1.12 6.2 0.26 1.5 1.66 9.3

Natural resources, construction, and maintenance

38.43 100.0 26.06 67.8 12.37 32.2 2.07 5.4 1.42 3.7 3.17 8.2 2.12 5.5 3.60 9.4

Construction, extraction, farming, fishing, and forestry

39.50 100.0 26.42 66.9 13.09 33.1 1.67 4.2 1.52 3.8 3.27 8.3 2.71 6.9 3.92 9.9

Installation, maintenance, and repair

37.24 100.0 25.66 68.9 11.58 31.1 2.52 6.8 1.32 3.5 3.05 8.2 1.46 3.9 3.23 8.7

Production, transportation, and material moving

30.25 100.0 20.28 67.1 9.96 32.9 1.85 6.1 1.32 4.4 2.98 9.8 1.14 3.8 2.67 8.8

Production

28.58 100.0 19.12 66.9 9.46 33.1 1.75 6.1 1.43 5.0 3.04 10.6 0.83 2.9 2.42 8.5

Transportation and material moving

31.76 100.0 21.35 67.2 10.41 32.8 1.95 6.1 1.22 3.8 2.92 9.2 1.43 4.5 2.90 9.1

Industry group

Goods-producing(2)

40.32 100.0 27.22 67.5 13.09 32.5 2.61 6.5 1.75 4.3 3.61 8.9 1.80 4.5 3.33 8.3

Construction

40.61 100.0 28.29 69.7 12.32 30.3 1.85 4.6 1.44 3.5 3.06 7.5 2.12 5.2 3.86 9.5

Manufacturing

40.02 100.0 26.56 66.4 13.46 33.6 3.03 7.6 1.89 4.7 3.91 9.8 1.61 4.0 3.01 7.5

Aircraft manufacturing

75.58 100.0 47.07 62.3 28.51 37.7 7.19 9.5 4.01 5.3 7.29 9.6 5.19 6.9 4.82 6.4

Service-providing(3)

35.39 100.0 25.13 71.0 10.27 29.0 2.70 7.6 1.15 3.2 2.65 7.5 1.13 3.2 2.63 7.4

Trade, transportation, and utilities

30.66 100.0 21.72 70.8 8.94 29.2 2.02 6.6 0.94 3.1 2.38 7.8 1.14 3.7 2.46 8.0

Wholesale trade

41.21 100.0 29.18 70.8 12.02 29.2 3.19 7.8 1.50 3.6 2.97 7.2 1.32 3.2 3.04 7.4

Retail trade

21.65 100.0 16.45 76.0 5.20 24.0 1.09 5.0 0.53 2.5 1.34 6.2 0.42 1.9 1.83 8.4

Transportation and warehousing

40.24 100.0 26.45 65.7 13.78 34.3 2.94 7.3 1.35 3.4 4.00 9.9 2.21 5.5 3.28 8.2

Utilities

67.62 100.0 41.64 61.6 25.98 38.4 5.99 8.9 2.27 3.4 6.31 9.3 6.64 9.8 4.77 7.0

Information

56.03 100.0 37.13 66.3 18.90 33.7 5.10 9.1 2.88 5.1 4.89 8.7 2.37 4.2 3.66 6.5

Financial activities

50.85 100.0 33.93 66.7 16.92 33.3 4.53 8.9 3.01 5.9 4.42 8.7 1.75 3.4 3.21 6.3

Financial and insurance

56.47 100.0 37.25 66.0 19.22 34.0 5.18 9.2 3.65 6.5 4.89 8.7 2.09 3.7 3.41 6.0

Credit intermediation and related activities

51.16 100.0 33.95 66.4 17.21 33.6 4.74 9.3 2.88 5.6 4.70 9.2 1.76 3.4 3.13 6.1

Insurance carriers and related activities

51.36 100.0 33.88 66.0 17.48 34.0 4.56 8.9 2.79 5.4 4.76 9.3 2.09 4.1 3.27 6.4

Real estate and rental and leasing

32.67 100.0 23.18 70.9 9.50 29.1 2.45 7.5 0.93 2.8 2.91 8.9 0.65 2.0 2.56 7.8

Professional and business services

44.39 100.0 31.94 72.0 12.45 28.0 3.59 8.1 1.54 3.5 2.86 6.4 1.28 2.9 3.18 7.2

Professional and technical services

58.74 100.0 42.06 71.6 16.68 28.4 5.21 8.9 1.95 3.3 3.79 6.5 1.80 3.1 3.93 6.7

Administrative and waste services

24.05 100.0 18.27 75.9 5.79 24.1 1.19 5.0 0.63 2.6 1.42 5.9 0.37 1.5 2.17 9.0

Education and health services

37.55 100.0 26.45 70.5 11.10 29.5 3.23 8.6 0.82 2.2 3.16 8.4 1.20 3.2 2.67 7.1

Educational services

49.17 100.0 35.49 72.2 13.68 27.8 3.81 7.7 0.33 0.7 3.96 8.1 2.24 4.6 3.34 6.8

Junior colleges, colleges, universities and professional schools

60.85 100.0 42.45 69.8 18.40 30.2 5.46 9.0 0.44 0.7 5.43 8.9 3.25 5.3 3.83 6.3

Health care and social assistance

36.00 100.0 25.25 70.1 10.75 29.9 3.16 8.8 0.89 2.5 3.06 8.5 1.07 3.0 2.59 7.2

Leisure and hospitality

15.46 100.0 12.46 80.6 3.00 19.4 0.44 2.8 0.22 1.4 0.66 4.2 0.14 0.9 1.54 10.0

Accommodation and food services

14.84 100.0 11.96 80.6 2.88 19.4 0.39 2.6 0.22 1.5 0.63 4.3 0.14 0.9 1.50 10.1

Other services

29.54 100.0 21.97 74.4 7.57 25.6 1.87 6.3 0.50 1.7 1.76 5.9 1.03 3.5 2.40 8.1

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


Table 5. Employer Costs for Employee Compensation for private industry workers by bargaining and work status [Dec. 2020]
Series Total compensation(1) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

Union

All workers

50.90 100.0 30.25 59.4 20.65 40.6 3.64 7.1 1.86 3.6 6.99 13.7 4.41 8.7 3.75 7.4

Goods-producing(2)

53.19 100.0 30.40 57.2 22.79 42.8 2.91 5.5 2.47 4.6 7.64 14.4 5.53 10.4 4.24 8.0

Service-providing(3)

49.85 100.0 30.18 60.5 19.68 39.5 3.97 8.0 1.58 3.2 6.70 13.4 3.90 7.8 3.53 7.1

Nonunion

All workers

34.99 100.0 25.08 71.7 9.91 28.3 2.61 7.5 1.20 3.4 2.46 7.0 0.98 2.8 2.66 7.6

Goods-producing(2)

38.16 100.0 26.69 69.9 11.47 30.1 2.56 6.7 1.63 4.3 2.93 7.7 1.17 3.1 3.18 8.3

Service-providing(3)

34.40 100.0 24.78 72.0 9.62 28.0 2.62 7.6 1.12 3.3 2.38 6.9 0.94 2.7 2.57 7.5

Full-time

All workers

42.02 100.0 28.99 69.0 13.03 31.0 3.36 8.0 1.56 3.7 3.50 8.3 1.56 3.7 3.05 7.3

Occupational group

Management, professional and related

64.20 100.0 44.36 69.1 19.84 30.9 6.11 9.5 2.44 3.8 4.73 7.4 2.45 3.8 4.12 6.4

Management, business, and financial

73.19 100.0 50.70 69.3 22.50 30.7 7.13 9.7 3.35 4.6 4.80 6.6 2.69 3.7 4.53 6.2

Professional and related

58.25 100.0 40.16 68.9 18.09 31.1 5.43 9.3 1.84 3.2 4.68 8.0 2.29 3.9 3.84 6.6

Sales and office

32.20 100.0 22.63 70.3 9.57 29.7 2.34 7.3 1.02 3.2 3.00 9.3 0.92 2.9 2.28 7.1

Sales and related

36.91 100.0 27.28 73.9 9.63 26.1 2.51 6.8 1.25 3.4 2.38 6.4 0.90 2.4 2.59 7.0

Office and administrative support

29.74 100.0 20.20 67.9 9.54 32.1 2.26 7.6 0.90 3.0 3.33 11.2 0.93 3.1 2.12 7.1

Service

21.68 100.0 15.70 72.4 5.98 27.6 1.24 5.7 0.60 2.7 1.89 8.7 0.43 2.0 1.82 8.4

Natural resources, construction, and maintenance

39.03 100.0 26.36 67.6 12.66 32.4 2.14 5.5 1.46 3.7 3.25 8.3 2.19 5.6 3.63 9.3

Construction, extraction, farming, fishing, and forestry

39.87 100.0 26.61 66.7 13.26 33.3 1.71 4.3 1.54 3.9 3.30 8.3 2.76 6.9 3.94 9.9

Installation, maintenance, and repair

38.08 100.0 26.09 68.5 11.99 31.5 2.62 6.9 1.37 3.6 3.20 8.4 1.53 4.0 3.27 8.6

Production, transportation, and material moving

32.29 100.0 21.36 66.2 10.92 33.8 2.12 6.6 1.47 4.6 3.33 10.3 1.27 3.9 2.74 8.5

Production

29.65 100.0 19.64 66.2 10.01 33.8 1.87 6.3 1.53 5.2 3.26 11.0 0.89 3.0 2.47 8.3

Transportation and material moving

35.24 100.0 23.29 66.1 11.95 33.9 2.40 6.8 1.41 4.0 3.40 9.7 1.70 4.8 3.04 8.6

Industry group

Goods-producing(2)

40.77 100.0 27.47 67.4 13.30 32.6 2.67 6.5 1.78 4.4 3.67 9.0 1.83 4.5 3.35 8.2

Construction

41.14 100.0 28.55 69.4 12.59 30.6 1.90 4.6 1.48 3.6 3.15 7.7 2.18 5.3 3.88 9.4

Manufacturing

40.43 100.0 26.80 66.3 13.63 33.7 3.09 7.6 1.91 4.7 3.96 9.8 1.63 4.0 3.03 7.5

Service-providing(3)

42.37 100.0 29.42 69.4 12.95 30.6 3.55 8.4 1.49 3.5 3.45 8.1 1.48 3.5 2.97 7.0

Trade, transportation, and utilities

37.35 100.0 25.81 69.1 11.54 30.9 2.80 7.5 1.26 3.4 3.11 8.3 1.53 4.1 2.84 7.6

Information

61.32 100.0 40.37 65.8 20.96 34.2 5.64 9.2 3.26 5.3 5.44 8.9 2.67 4.4 3.94 6.4

Financial activities

52.85 100.0 35.10 66.4 17.76 33.6 4.78 9.1 3.18 6.0 4.65 8.8 1.85 3.5 3.30 6.2

Professional and business services

49.02 100.0 34.93 71.3 14.09 28.7 4.15 8.5 1.75 3.6 3.30 6.7 1.50 3.1 3.39 6.9

Education and health services

40.42 100.0 27.88 69.0 12.54 31.0 3.71 9.2 0.88 2.2 3.79 9.4 1.39 3.4 2.76 6.8

Leisure and hospitality

21.15 100.0 16.09 76.0 5.07 24.0 1.04 4.9 0.47 2.2 1.40 6.6 0.32 1.5 1.84 8.7

Other services

34.56 100.0 24.85 71.9 9.71 28.1 2.54 7.3 0.65 1.9 2.42 7.0 1.45 4.2 2.64 7.7

Part-time

All workers

19.16 100.0 15.14 79.0 4.02 21.0 0.71 3.7 0.35 1.8 0.80 4.2 0.32 1.6 1.84 9.6

Occupational group

Management, professional and related

41.40 100.0 31.43 75.9 9.97 24.1 2.91 7.0 0.93 2.2 1.78 4.3 1.05 2.5 3.30 8.0

Professional and related

42.07 100.0 31.84 75.7 10.23 24.3 3.05 7.2 0.89 2.1 1.85 4.4 1.10 2.6 3.34 7.9

Sales and office

16.91 100.0 13.53 80.0 3.38 20.0 0.51 3.0 0.27 1.6 0.83 4.9 0.25 1.5 1.53 9.0

Sales and related

15.22 100.0 12.60 82.8 2.62 17.2 0.33 2.1 0.24 1.6 0.45 3.0 0.16 1.0 1.44 9.5

Office and administrative support

19.73 100.0 15.08 76.4 4.65 23.6 0.82 4.1 0.31 1.6 1.45 7.3 0.40 2.0 1.67 8.5

Service

14.36 100.0 11.84 82.5 2.52 17.5 0.31 2.2 0.18 1.3 0.40 2.8 0.11 0.8 1.51 10.5

Production, transportation, and material moving

20.32 100.0 15.05 74.0 5.28 26.0 0.57 2.8 0.59 2.9 1.27 6.2 0.52 2.5 2.33 11.5

Transportation and material moving

21.46 100.0 15.59 72.6 5.87 27.4 0.61 2.9 0.67 3.1 1.48 6.9 0.63 2.9 2.48 11.5

Industry group

Service-providing(3)

19.06 100.0 15.08 79.1 3.98 20.9 0.72 3.8 0.34 1.8 0.79 4.1 0.31 1.6 1.82 9.6

Trade, transportation, and utilities

17.81 100.0 13.85 77.8 3.95 22.2 0.52 2.9 0.33 1.9 0.99 5.5 0.39 2.2 1.72 9.7

Professional and business services

20.21 100.0 16.33 80.8 3.89 19.2 0.66 3.2 0.47 2.3 0.54 2.7 0.13 0.6 2.10 10.4

Education and health services

29.38 100.0 22.39 76.2 6.99 23.8 1.88 6.4 0.64 2.2 1.36 4.6 0.67 2.3 2.44 8.3

Leisure and hospitality

12.66 100.0 10.68 84.3 1.99 15.7 0.15 1.2 0.10 0.8 0.29 2.3 0.06 0.5 1.39 11.0

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


Table 6. Employer Costs for Employee Compensation for private industry workers by establishment size and industry group [Dec. 2020]
Series Total compensation(1) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

All workers

1-99 workers

29.99 100.0 22.21 74.0 7.78 26.0 1.88 6.3 0.75 2.5 1.95 6.5 0.74 2.5 2.46 8.2

1-49 workers

29.05 100.0 21.75 74.9 7.31 25.1 1.77 6.1 0.71 2.4 1.77 6.1 0.64 2.2 2.42 8.3

50-99 workers

33.46 100.0 23.92 71.5 9.55 28.5 2.31 6.9 0.91 2.7 2.63 7.9 1.08 3.2 2.62 7.8

100 workers or more

44.23 100.0 29.68 67.1 14.55 32.9 3.72 8.4 1.89 4.3 3.92 8.9 1.90 4.3 3.11 7.0

100-499 workers

37.14 100.0 25.80 69.5 11.34 30.5 2.85 7.7 1.28 3.4 3.13 8.4 1.29 3.5 2.80 7.5

500 workers or more

53.83 100.0 34.94 64.9 18.88 35.1 4.91 9.1 2.73 5.1 4.99 9.3 2.72 5.1 3.54 6.6

Goods-producing(2)

1-99 workers

34.82 100.0 24.68 70.9 10.13 29.1 1.78 5.1 1.21 3.5 2.64 7.6 1.33 3.8 3.18 9.1

1-49 workers

33.00 100.0 23.74 71.9 9.26 28.1 1.62 4.9 1.07 3.3 2.28 6.9 1.14 3.4 3.15 9.6

50-99 workers

39.80 100.0 27.27 68.5 12.52 31.5 2.21 5.6 1.59 4.0 3.62 9.1 1.84 4.6 3.26 8.2

100 workers or more

45.51 100.0 29.62 65.1 15.89 34.9 3.40 7.5 2.26 5.0 4.52 9.9 2.24 4.9 3.47 7.6

100-499 workers

42.38 100.0 28.11 66.3 14.27 33.7 2.93 6.9 1.89 4.5 4.09 9.6 1.95 4.6 3.41 8.0

500 workers or more

50.61 100.0 32.07 63.4 18.53 36.6 4.16 8.2 2.86 5.6 5.24 10.3 2.71 5.4 3.57 7.1

Service-providing(3)

1-99 workers

29.17 100.0 21.79 74.7 7.38 25.3 1.90 6.5 0.67 2.3 1.84 6.3 0.64 2.2 2.34 8.0

1-49 workers

28.43 100.0 21.43 75.4 7.00 24.6 1.79 6.3 0.65 2.3 1.69 5.9 0.57 2.0 2.30 8.1

50-99 workers

32.04 100.0 23.16 72.3 8.88 27.7 2.33 7.3 0.76 2.4 2.41 7.5 0.90 2.8 2.47 7.7

100 workers or more

43.91 100.0 29.70 67.6 14.21 32.4 3.80 8.7 1.80 4.1 3.77 8.6 1.81 4.1 3.02 6.9

100-499 workers

35.71 100.0 25.16 70.5 10.54 29.5 2.82 7.9 1.11 3.1 2.87 8.0 1.11 3.1 2.63 7.4

500 workers or more

54.52 100.0 35.57 65.2 18.96 34.8 5.08 9.3 2.70 5.0 4.93 9.0 2.72 5.0 3.53 6.5

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


Table 7. Employer Costs for Employee Compensation for private industry workers by census region and division [Dec. 2020]
Area(1) Total compensation(2) Wages and salaries Total benefits Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits
Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent

Northeast

40.62 100.0 27.89 68.7 12.72 31.3 3.20 7.9 1.48 3.6 3.35 8.3 1.56 3.8 3.14 7.7

New England

40.63 100.0 28.23 69.5 12.40 30.5 3.29 8.1 1.26 3.1 3.26 8.0 1.49 3.7 3.10 7.6

Middle Atlantic

40.61 100.0 27.77 68.4 12.84 31.6 3.16 7.8 1.55 3.8 3.39 8.3 1.59 3.9 3.15 7.8

South

32.34 100.0 23.39 72.3 8.95 27.7 2.32 7.2 1.08 3.3 2.18 6.7 0.98 3.0 2.39 7.4

South Atlantic

34.00 100.0 24.53 72.1 9.47 27.9 2.54 7.5 1.05 3.1 2.28 6.7 1.07 3.2 2.53 7.4

East South Central

29.55 100.0 21.30 72.1 8.25 27.9 2.08 7.0 0.85 2.9 2.20 7.5 0.96 3.3 2.16 7.3

West South Central

30.68 100.0 22.35 72.8 8.34 27.2 2.03 6.6 1.25 4.1 1.97 6.4 0.83 2.7 2.26 7.4

Midwest

34.76 100.0 24.01 69.1 10.75 30.9 2.50 7.2 1.30 3.7 3.05 8.8 1.31 3.8 2.59 7.5

East North Central

35.70 100.0 24.63 69.0 11.07 31.0 2.56 7.2 1.38 3.9 3.05 8.6 1.45 4.1 2.64 7.4

West North Central

32.82 100.0 22.73 69.3 10.08 30.7 2.39 7.3 1.13 3.5 3.03 9.2 1.03 3.2 2.50 7.6

West

40.19 100.0 28.28 70.4 11.91 29.6 3.04 7.6 1.28 3.2 3.12 7.8 1.33 3.3 3.14 7.8

Mountain

33.80 100.0 23.61 69.8 10.19 30.2 2.38 7.0 1.25 3.7 2.85 8.4 1.16 3.4 2.55 7.5

Pacific

42.81 100.0 30.19 70.5 12.62 29.5 3.31 7.7 1.29 3.0 3.24 7.6 1.40 3.3 3.38 7.9

Footnotes
(1) The census divisions are defined as follows: New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont; Middle Atlantic: New Jersey, New York, and Pennsylvania; South Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South Carolina, Virginia, and West Virginia; East South Central: Alabama, Kentucky, Mississippi, and Tennessee; West South Central: Arkansas, Louisiana, Oklahoma, and Texas; East North Central: Illinois, Indiana, Michigan, Ohio, and Wisconsin; West North Central: Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, and South Dakota; Mountain: Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, and Wyoming; and Pacific: Alaska, California, Hawaii, Oregon, and Washington.
(2) Includes costs for wages and salaries and benefits.


Last Modified Date: March 18, 2021