Technical Contact:                                                                   USDL: 97-246

             EBS Staff                (202) 606-6222                                 

                                                                                                

Media Contact:                                                                        FOR RELEASE:  10:00 A.M. EDT

             Kathyrn Hoyle         (202) 606-5902                           Friday,  July 25, 1997

Internet:        http://stats.bls.gov/ebshome.htm

BLS REPORTS ON EMPLOYEE BENEFITS IN MEDIUM AND LARGE PRIVATE 
ESTABLISHMENTS, 1995 

Retirement plan participation by employees in medium and large private establishments (those with 100 
workers or more) has remained fairly constant, but there has been a shift in the types of plans providing 
coverage, according to a 1995 survey conducted by the U.S. Department of Labor's Bureau of Labor 
Statistics.  Data from the Employee Benefits Survey show that, in 1995, 80 percent of full-time 
employees in medium and large private establishments participated in one or more retirement income 
plans, up from the 78 percent reported in 1993.  In 1995, 52 percent of all full-time workers participated 
in defined benefit plans, which use predetermined formulas to calculate retirement benefits, down from 56 
percent in 1993.  On the other hand, 55 percent of all full-time workers participated in defined 
contribution plans, which specify the employer's contribution but not the eventual benefit, up from 49 
percent in 1993.

Starting in the mid-eighties, employers increasingly added 401(k) tax-deferred provisions to their defined 
contribution plans or established new plans with 401(k) provisions.  In 1995, 54 percent of full-time 
workers were in plans with 401(k) provisions, double the 26 percent recorded in 1985.

Medical care coverage among full-time employees declined from 82 percent in 1993 to 77 percent in 
1995.  Fee-for-service plans, once the predominant way of providing medical care benefits, covered 37 
percent of full-time employees participating in a medical care plan compared with one-half in 1993.  
Enrollment in alternative health care delivery plans, including health maintenance organizations (HMOs) 
and preferred provider organizations (PPOs), increased from 50 percent in 1993 to 63 percent in 1995. 

The 1995 Employee Benefits Survey provides information on the incidence and characteristics of benefit 
plans for an estimated 40 million workers in private industry establishments of 100 or more workers.  Of 
that total, 33 million were full-time and 7 million were part-time employees.

BENEFITS FOR FULL-TIME EMPLOYEES 

In 1995, benefits often provided to full-time employees in medium and 
large private establishments included vacations and holidays, life insurance, 
medical care, and retirement benefits. (See table 1.)  Far less prevalent 
were paid family leave, flexible workplace programs, and supplemental 
unemployment benefits. (See table 3.)

Defined Benefit Plans

Defined benefit plans covered 52 percent of all full-time employees in 
1995. Participation in defined benefit plans has gradually declined from the 
63 percent recorded in 1988.  

Although 65 is the normal retirement age for current Social Security 
recipients, 52 percent of defined benefit  plan participants could retire 
before age 65 and receive normal (unreduced) benefits.  Almost all 
participants (96 percent) were in plans providing for early retirement with 
reduced benefits.

The majority (58 percent) of participants were in terminal earnings-based 
plans.  These plans compute benefits as a percent of the last few or the 
highest years of earnings multiplied by years of service.  For most 
participants in these plans, terminal earnings were defined as the average 
over a five-year period.

Defined Contribution Plans

In 1995, 55 percent of all full-time employees participated in one or more 
defined contribution plans with employer contributions, a figure that has 
steadily risen from the 45 percent reported in 1988.  In a defined 
contribution plan, an account is established for each participant.  Generally 
the employer, and often the employee as well, makes predetermined (or 
defined) contributions to the account.  Benefits at retirement are not 
predetermined, but depend on contributed amounts and any investment 
earnings.  

Savings and thrift plans were the most prevalent form of defined 
contribution plan, with 41 percent of full-time employees participating, up 
sharply from 29 percent in 1993.  In these plans, employees contribute a 
predetermined portion of earnings, all or part of which the employer 
matches.

The proportion of employees participating in deferred profit sharing plans 
was 13 percent, the same as in 1993. Seven percent of full-time employees 
participated in money purchase pension plans, an insignificant difference 
from the 8 percent reported in 1993.  In money purchase plans, employers 
typically contribute a fixed percentage of the employee's salary.  In 1995, 5 
percent of full-time employees participated in employee stock ownership 
plans, compared with 3 percent in 1993.

Defined contribution plans may have cash or deferred arrangements, 
commonly called 401(k) plans.  These arrangements allow participants to 
choose between receiving currently taxable income or to defer taxation by 
placing pretax income in a retirement account.  In 1995, 54 percent of full-
time workers were in 401(k) plans, up from 43 percent in 1993.  Most of 
these workers (83 percent) were in plans with an employer contribution.  A 
savings and thrift plan was the vehicle most often used for 401(k) pretax 
savings, but for some employees it was a deferred profit sharing plan.

Medical Care Benefits

In 1995, 77 percent of full-time employees were covered by a medical care 
plan compared with 82 percent in 1993.  Fee-for-service plans covered 37 
percent of medical care participants, down from one-half in 1993, two-
thirds in 1991, and three-quarters in 1988. (See table 2.)  Under such plans, 
covered individuals receive medical care from the providers they choose. 
The plan reimburses either the provider or the individual for some or all of 
the cost of care received.   

Preferred provider organizations (PPOs) covered 34 percent of full-time 
workers with medical care coverage, rising from 26 percent in 1993, 16 
percent in 1991, and 7 percent in 1988.  PPOs are fee-for service plans in 
the sense that the service provider receives no reimbursement unless a 
covered individual is treated.  They differ from traditional fee-for-service 
plans in that benefits are more generous if covered individuals use a 
provider in a chosen network (preferred provider) than if they use a non-
network provider.  For example, a PPO might pay 90 percent of charges 
for hospital services when received from a preferred provider, but only 80 
percent for the same services received outside the network.

In 1995, 27 percent of full-time employees with medical care coverage 
were enrolled in health maintenance organizations (HMOs) compared with 
23 percent in 1993, 17 percent in 1991, and 19 percent in 1988.  HMOs 
provide a fixed set of medical services for a prepaid fee.  Coverage is often 
in full, but minimal copayments may be required for some services.  
Copayments of $5 or $10 for a doctor's office visit or for filling a drug 
prescription are typical.

Disability Benefits

Protection against loss of income due to illness or injury was available to 
many full-time workers in 1995.  Paid sick leave and short-term disability 
plans provide short-term protection.  Paid sick leave, available to 58 
percent of all employees, provides a worker with a number of fully paid 
days per year to cover absences due to illness or injury.  Short-term 
disability, available to  53 percent of all workers, provides partial salary 
replacement for a 6- to 12-month period.  Long-term disability insurance, 
provided to 42 percent of all full-time employees, also replaces a portion of 
an employee's salary, but for a longer period than short-term disability 
plans.  Long-term disability benefits are generally paid until the disability 
ends or until retirement.

Other Benefits

Among the other benefits studied, job-related educational assistance was 
the most frequently offered.  (See table 3.)  Although this benefit was 
available to 65 percent of all full-time workers in 1995, non-job-related 
educational assistance also was available to 18 percent of all full-time 
workers.

Two employer-subsidized health improvement benefits - employee 
assistance programs and wellness programs - were offered to 58 percent 
and 34 percent, respectively, of all full-time workers.  Employee assistance 
programs generally provide counseling and referral services for acute 
conditions, such as alcohol and drug abuse and emotional and financial 
problems, that affect job performance.  Wellness programs, which include 
physical fitness, smoking cessation, stress management, and weight loss 
seminars and programs, emphasize prevention of problems that can lead to 
poor health.

Few workers (less than 5 percent each) were eligible for supplemental 
unemployment benefits and flexible workplace programs.

BENEFITS FOR PART-TIME EMPLOYEES

The Employee Benefits Survey also collects information on the incidence 
of benefits provided to part-time employees. (See table 4.)  Part-time 
workers are less likely to be offered benefits than are full-time workers.  

Paid vacations and holidays are among the most prevalent benefits available 
to part-time workers.  When these benefits are available, they are usually 
similar to those provided to full-time workers, but are prorated based on 
the part-time worker's schedule.  In 1995, half of all part-time workers had 
paid vacations and 44 percent had paid holidays compared with 96 percent 
and 89 percent, respectively, of their full-time counterparts.  Retirement 
benefits were provided to 37 percent of part-time workers and around one-
fifth were provided life insurance, medical care, and paid sick leave 
benefits.

COMPARISONS WITH SMALL PRIVATE ESTABLISHMENTS

The incidence of benefits in medium and large private establishments in 
1995 was generally higher than in small private establishments (those with 
fewer than 100 workers) surveyed in 1994. (See table 5.) For example, 80 
percent of full-time employees in medium and large private establishments 
participated in one or more retirement income plans compared with 42 
percent of full-time employees in small private establishments.  Although 
the incidence of benefits was higher for full-time employees in medium and 
large private establishments, the differential was narrower for holidays and 
vacations.  

                                       6

 Table 1.  Percent of full-time employees participating in selected employee
 benefit programs,(1) medium and large private establishments, 1995
                                                                              
                                                                              
                                                  Professional,  Clerical and 
     Employee benefit program      All employees technical, and      sales    
                                                     related     employees(3) 
                                                  employees(2)                
                                                                              
                                  
                                  Paid time off
                                                                                                               
                                                                              
 Holidays........................        89             88             93     
 Vacations.......................        96             97             99     
 Personal leave..................        22             24             34     
 Funeral leave...................        80             83             85     
 Jury duty leave.................        85             91             89     
 Military leave..................        44             59             45     
 Sick leave(5)...................        58             74             78     
 Family leave....................         2              3              2     
                                                                                                                                                            
                                  
                                   Unpaid time
                                       off
                                                                                                                
                                                                              
 Family leave....................        84             89             86     
                                                                                                                                                            
                                  
                                    Insurance
                                                                                                               
                                                                              
 Short-term disability(5)........        53             48             52     
 Long-term disability insurance..        42             60             53     
 Medical care....................        77             80             76     
 Dental care.....................        57             66             57     
 Life Insurance..................        87             93             89     
                                                                              
                                  
                                    Retirement
                                                                                                                
                                                                              
 All retirement(6)...............        80             87             85     
 Defined benefit.................        52             53             55     
 Defined contribution(7).........        55             67             64     
  Types of plans:                                                             
   Savings and thrift............        41             50             47     
   Deferred profit sharing.......        13             14             15     
   Employee stock ownership......         5              5              7     
   Money purchase pension........         7             13              6     
                                                                              
  401(k) plans:                                                               
    With employer contribution...        45             55             50     
    Without employer contribution         9             13              8     

 See footnotes at end of table.

                                       7

                                                               
                                                               
                                                   Blue-collar 
                    Employee benefit program       and service 
                                                  employees(4) 
                                                               
                                                                                                                            
                                                 
                                                 Paid time off
                                                
                                                               
                Holidays........................        88     
                Vacations.......................        94     
                Personal leave..................        15     
                Funeral leave...................        75     
                Jury duty leave.................        79     
                Military leave..................        35     
                Sick leave(5)...................        39     
                Family leave....................         1     
                                                                                                                              
                                                 
                                                  Unpaid time
                                                      off
                                                                                                                
                                                               
                Family leave....................        80     
                                                                                                                             
                                                 
                                                   Insurance
                                                                                                                
                                                               
                Short-term disability(5)........        57     
                Long-term disability insurance..        26     
                Medical care....................        75     
                Dental care.....................        51     
                Life Insurance..................        83     
                                                                                                                             
                                                 
                                                   Retirement
                                                                                                                
                                                               
                All retirement(6)...............        73     
                Defined benefit.................        50     
                Defined contribution(7).........        45     
                 Types of plans:                               
                  Savings and thrift............        32     
                  Deferred profit sharing.......        10     
                  Employee stock ownership......         4     
                  Money purchase pension........         5     
                                                               
                 401(k) plans:                                 
                   With employer contribution...        37     
                   Without employer contribution         7     

                  1 Except for family leave, benefits paid for
                entirely by the employee were excluded from the
                tabulations.
                  2 Includes professional, technical,
                executive, and administrative occupations.
                  3 Includes clerical, administrative support,
                and sales occupations.
                  4 Includes production, craft, repair,
                laborer, and service occupations.
                  5 The definitions for paid sick leave and
                short-term disability (previously, sickness and
                accident insurance) were changed for the 1995
                survey.  Paid sick leave now includes only
                plans that either specify a maximum number of
                days per year or unlimited days.  Short-term
                disability now includes all insured,
                self-insured, and state-mandated plans
                available on a per disability basis as well as
                the unfunded per disability plans previously
                reported as sick leave.  Sickness and accident
                insurance, reported in years prior to this
                survey, only included insured, self-insured,
                and state-mandated plans providing per
                disability benefits at less than full pay.
                  6 Includes defined benefit and defined
                contribution retirement plans.  Some employees
                participated in both types of plans.
                  7 The total is less than the sum of the
                individual items because some employees
                participated in more than one type of plan.
                
                NOTE:  Workers reported in family leave plans
                are eligible for these benefits, but may not
                participate.  For all other benefits reported,
                workers participate in the plans.
                                       7
 Table 2.  Medical care benefits:  Percent of participants by fee arrangement,
 full-time employees, medium and large private establishments, 1993 and 1995
                                                                              
                                                                              
                                                  Professional,  Clerical and 
     Type of fee arrangement       All employees   technical,        sales    
                                                   and related     employees  
                                                    employees                 
                                                                              
                                                                              
                                  
                                       1993
                                  
                                                                              
                                                                              
 Total...........................       100            100            100     
 Fee-for-service.................        50             41             42     
 Health maintenance organization.        23             28             27     
 Preferred provider organization.        26             29             30     
 Exclusive provider                                                           
    organization(1)..............         1              2              1     
                                                                              
                                                                              
                                  
                                       1995
                                  
                                                                              
                                                                              
 Total...........................       100            100            100     
 Fee-for-service.................        37             29             30     
 Health maintenance organization.        27             33             32     
 Preferred provider organization.        34             36             36     
 Exclusive provider                                                           
    organization(1)..............         1              1              2     

 See footnotes at end of table.
                                       8
                                                               
                                                               
                                                   Blue-collar 
                    Type of fee arrangement        and service 
                                                    employees  
                                                               
                                                               
                                                               
                                                 
                                                      1993
                                                 
                                                               
                                                               
                Total...........................       100     
                Fee-for-service.................        59     
                Health maintenance organization.        18     
                Preferred provider organization.        22     
                Exclusive provider                             
                   organization(1)..............         1     
                                                               
                                                               
                                                 
                                                      1995
                                                 
                                                               
                                                               
                Total...........................       100     
                Fee-for-service.................        45     
                Health maintenance organization.        21     
                Preferred provider organization.        33     
                Exclusive provider                             
                   organization(1)..............         1     

                  1 Plans having arrangements with specific
                providers to offer medical services at lower
                prices similar to PPOs.  Medical care received
                from other providers is not paid for by the
                plan.
                
                NOTE:  Because of rounding, sums of individual
                items may not equal totals.  Where applicable,
                dashes indicate no employees in this category.

                                       8

 Table 3.  Other benefits: Eligibility for specified benefits, full-time
 employees, medium and large private establishments 1995
 (In percent)
                                                                              
                                                                              
                                                  Professional,  Clerical and 
     Employee benefit program      All employees technical, and      sales    
                                                     related     employees(2) 
                                                  employees(1)                
                                                                              
                                                                              
                                  
                                      Income
                                  continuation
                                      plans
                                  
                                                                              
                                                                              
 Severance pay...................        35             47             43     
 Supplemental unemployment                                                    
    benefits.....................         4              1              1     
                                                                              
                                                                              
                                  
                                      Family
                                    benefits
                                  
                                                                              
                                                                              
 Employer assistance for child                                                
    care.........................         8             15              7     
   Employer provided funds.......         4              7              4     
   On-site child care............         3              8              2     
   Off-site child care...........         1              2              1     
 Adoption assistance.............        11             18             12     
 Long-term care insurance........         6              8              9     
 Flexible workplace..............         2              5              2     
                                                                              
                                                                              
                                  
                                      Health
                                    promotion
                                    programs
                                  
                                                                              
                                                                              
 Wellness programs...............        34             47             32     
 Employee assistance programs....        58             72             60     
 Fitness center..................        19             31             16     
                                                                              
                                                                              
                                  
                                  Miscellaneous
                                    benefits
                                  
                                                                              
                                                                              
 Job-related travel accident                                                  
    insurance....................        41             58             47     
 Nonproduction bonuses...........        39             40             37     
 Subsidized commuting............         5              8              5     
                                                                              
 Educational assistance:                                                      
   Job-related...................        65             79             65     
   Non-job-related...............        18             25             17     

                                       9

                                                               
                                                               
                                                   Blue-collar 
                    Employee benefit program       and service 
                                                  employees(3) 
                                                               
                                                               
                                                               
                                                 
                                                     Income
                                                 continuation
                                                     plans
                                                 
                                                               
                                                               
                Severance pay...................        24     
                Supplemental unemployment                      
                   benefits.....................         6     
                                                               
                                                               
                                                 
                                                     Family
                                                   benefits
                                                 
                                                               
                                                               
                Employer assistance for child                  
                   care.........................         3     
                  Employer provided funds.......         2     
                  On-site child care............         1     
                  Off-site child care...........       (4)     
                Adoption assistance.............         6     
                Long-term care insurance........         4     
                Flexible workplace..............         1     
                                                               
                                                               
                                                 
                                                     Health
                                                   promotion
                                                   programs
                                                 
                                                               
                                                               
                Wellness programs...............        27     
                Employee assistance programs....        49     
                Fitness center..................        13     
                                                               
                                                               
                                                 
                                                 Miscellaneous
                                                   benefits
                                                 
                                                               
                                                               
                Job-related travel accident                    
                   insurance....................        28     
                Nonproduction bonuses...........        38     
                Subsidized commuting............         3     
                                                               
                Educational assistance:                        
                  Job-related...................        56     
                  Non-job-related...............        15     
                                                                              
 Section 125 cafeteria                                                        
    benefits(5)..................        55             77             66     
     Flexible benefit plans......        12             20             15     
     Reimbursement plans.........        38             53             46     
     Premium conversion plans....         5              4              5     

 See footnotes at end of table.
                                                               
                Section 125 cafeteria                          
                   benefits(5)..................        37     
                    Flexible benefit plans......         7     
                    Reimbursement plans.........        25     
                    Premium conversion plans....         5     

                  1 Includes professional, technical,
                executive, and administrative occupations.
                  2 Includes clerical, administrative support,
                and sales occupations.
                  3 Includes production, craft, repair,
                laborer, and service occupations.
                  4 Less than 0.5 percent.
                  5 Includes all types of plans under Internal
                Revenue Service Code Section 125.  Flexible
                benefits plans may include reimbursement
                account features.
                
                NOTE:  Because of rounding, sums of individual
                items may not equal totals.

                                       9

 Table 4.  Percent of part-time(1) employees participating in selected
 employee benefit programs,(2) medium and large private establishments, 1995
                                                                              
                                                                              
                                                  Professional,  Clerical and 
     Employee benefit program      All employees technical, and      sales    
                                                     related     employees(4) 
                                                  employees(3)                
                                                                              
                                                                              
                                  
                                  Paid time off
                                  
                                                                              
                                                                              
 Holidays........................        44             26             54     
 Vacations.......................        50             47             50     
 Personal leave..................        13              5             22     
 Funeral leave...................        37             41             44     
 Jury duty leave.................        42             50             40     
 Military leave..................        14             16             16     
 Sick leave(6)...................        19             25             21     
 Family leave....................       (7)            (7)              1     
                                                                              
                                                                              
                                  
                                   Unpaid time
                                       off
                                  
                                                                              
                                                                              
 Family leave....................        42             42             44     
                                                                              
                                                                              
                                  
                                    Insurance
                                  
                                                                              
                                                                              
 Short-term disability(6)........        16             11             14     
 Long-term disability insurance..         7             16             10     
 Medical care....................        19             31             20     
 Dental care.....................        13             24             12     
 Life Insurance..................        20             33             21     
                                                                              
                                                                              
                                  
                                    Retirement
                                  
                                                                              
                                                                              
 All retirement(8)...............        37             53             45     
 Defined benefit.................        22             24             28     
 Defined contribution(9).........        24             33             32     
  Types of plans:                                                             
   Savings and thrift............        15             20             23     
   Deferred profit sharing.......         6              1              9     
   Employee stock ownership......       (7)            (7)            (7)     
   Money purchase pension........         4             13              3     
                                                                              
  401(k) plans:                                                               
    With employer contribution...        17             22             27     
    Without employer contribution         5             10              4     

 See footnotes at end of table.

                                       10

                                                               
                                                               
                                                   Blue-collar 
                    Employee benefit program       and service 
                                                  employees(5) 
                                                               
                                                               
                                                               
                                                 
                                                 Paid time off
                                                 
                                                               
                                                               
                Holidays........................        40     
                Vacations.......................        50     
                Personal leave..................         8     
                Funeral leave...................        30     
                Jury duty leave.................        41     
                Military leave..................        11     
                Sick leave(6)...................        14     
                Family leave....................       (7)     
                                                               
                                                               
                                                 
                                                  Unpaid time
                                                      off
                                                 
                                                               
                                                               
                Family leave....................        39     
                                                               
                                                               
                                                 
                                                   Insurance
                                                 
                                                               
                                                               
                Short-term disability(6)........        19     
                Long-term disability insurance..         1     
                Medical care....................        15     
                Dental care.....................        10     
                Life Insurance..................        15     
                                                               
                                                               
                                                 
                                                   Retirement
                                                 
                                                               
                                                               
                All retirement(8)...............        23     
                Defined benefit.................        15     
                Defined contribution(9).........        13     
                 Types of plans:                               
                  Savings and thrift............         6     
                  Deferred profit sharing.......         5     
                  Employee stock ownership......       (7)     
                  Money purchase pension........         3     
                                                               
                 401(k) plans:                                 
                   With employer contribution...         7     
                   Without employer contribution         3     

                  1 Employees are classified as part time in
                accordance with practices of surveyed
                establishments.
                  2 Except for family leave and reimbursement
                accounts, benefits paid for entirely by the
                employee were excluded from the tabulations.
                  3 Includes professional, technical,
                executive, and administrative occupations.
                  4 Includes clerical, administrative support,
                and sales occupations.


                  5 Includes production, craft, repair,
                laborer, and service occupations.
                  6 The definitions for paid sick leave and
                short-term disability (previously, sickness and
                accident insurance) were changed for the 1995
                survey.  Paid sick leave now includes only
                plans that either specify a maximum number of
                days per year or unlimited days.  Short-term
                disability now includes all insured,
                self-insured, and state-mandated plans
                available on a per disability basis as well as
                the unfunded per disability plans previously
                reported as sick leave.  Sickness and accident
                insurance, reported in years prior to this
                survey, only included insured, self-insured,
                and state-mandated plans providing per
                disability benefits at less than full pay.
                  7 Less than 0.5 percent.
                  8 Includes defined benefit and defined
                contribution retirement plans.  Some employees
                participated in both types of plans.
                  9 The total is less than the sum of the
                individual items because some employees
                participated in more than one type of plan.
                
                NOTE:  Workers reported in family leave plans
                are eligible for these benefits, but may not
                participate.  For all other benefits reported,
                workers participate in the plans.  Where
                applicable, dashes indicate no employees in
                this category.

                                       10

         Table 5.  Percent of full-time employees participating in
         selected employee benefit programs,(1) medium and large
         private establishments, 1995, and small private
         establishments, 1994
                                                                       
                                                                       
                                            Medium and    Small private
             Employee benefit program      large private establishment-
                                          establishment-     s, 1994   
                                              s, 1995                  
                                                                       
                                                                       
                                          
                                                  Paid time off
                                          
                                                                       
                                                                       
         Holidays........................        89             82     
         Vacations.......................        96             88     
         Personal leave..................        22             13     
         Funeral leave...................        80             50     
         Jury duty leave.................        85             58     
         Military leave..................        44             17     
         Sick leave(2)...................        58             50     
         Family leave....................         2              2     
                                                                       
                                                                       
                                          
                                                 Unpaid time off
                                          
                                                                       
                                                                       
         Family leave....................        84             47     
                                                                       
                                                                       
                                          
                                                    Insurance
                                          
                                                                       
                                                                       
         Short-term disability(2)........        53                   
         Long-term disability insurance..        42             20     
         Medical care....................        77             66     
         Dental care.....................        57             28     
         Life Insurance..................        87             61     
                                                                       
                                                                       
                                          
                                                   Retirement
                                          
                                                                       
                                                                       
         All retirement(3)...............        80             42     
         Defined benefit.................        52             15     
         Defined contribution(4).........        55             34     
          Types of plans:                                              
           Savings and thrift............        41             17     
           Deferred profit sharing.......        13             13     
           Employee stock ownership......         5              1     
           Money purchase pension........         7              5     
                                                                       
          401(k) plans:                                                
            With employer contribution...        45             20     
            Without employer contribution         9              3     

           1 Except for family leave, benefits paid for entirely by the
         employee were excluded from the tabulations.


           2 The definitions for paid sick leave and short-term
         disability (previously, sickness and accident insurance) were
         changed for the 1995 survey.  Paid sick leave now includes
         only plans that either specify a maximum number of days per
         year or unlimited days.  Short-term disability now includes
         all insured, self-insured, and state-mandated plans available
         on a per disability basis as well as the unfunded per
         disability plans previously reported as sick leave.  Sickness
         and accident insurance, reported in years prior to this
         survey, only included insured, self-insured, and
         state-mandated plans providing per disability benefits at less
         than full pay.
           3 Includes defined benefit and defined contribution
         retirement plans.  Some employees participated in both types
         of plans.
           4 The total is less than the sum of the individual items
         because some employees participated in more than one type of
         plan.
         
         NOTE:  Workers reported in family leave plans are eligible for
         these benefits, but may not participate.  For all other
         benefits reported, workers participate in the plans.  Where
         applicable, dash indicates no employees in this category or
         data not available.

TECHNICAL NOTE 

 

Employee Benefits Survey (EBS) data are jointly collected with 
Employment Cost Index (ECI) data.  The ECI, reported quarterly, 
measures changes in compensation costs, which include wages, salaries, 
and employer costs for employee benefits.  ECI data are used to compute 
the costs per hour worked of compensation components which are 
published annually.

The establishment sample from which EBS and ECI data are collected is 
periodically updated.  Prior to 1997, new establishments in selected 
industries were added to the sample each year while older establishments 
were removed. In addition, a group of newly opened establishments in all 
industries was included in the EBS sample to ensure representation of new 
businesses.  (In 1997, a new, cross-industry sample replacement program 
was introduced.) Benchmark adjustments are applied to the data to 
estimate current employment in each industry.  A detailed explanation of 
sampling and estimation procedures will be provided in the forthcoming 
bulletin - Employee Benefits in Medium and Large Private Establishments, 
1995.

Benefits data are available for full-time and part-time employees.  Benefits 
data are further classified by three broad occupational groups: professional, 
technical, and related employees; clerical and sales employees; and blue-
collar and service employees.  Definitions of these occupational groups are 
found in the tables at the end of this release.

AVAILABILITY OF EBS DATA

More detailed data from the 1995 survey will appear in Employee Benefits 
in Medium and Large Private Establishments, 1995, currently under 
preparation.  The bulletin will be published this summer.

Benefits data for small private establishments (those employing fewer than 
100 workers)are currently available in Employee Benefits in Small Private 
Establishments, 1994, Bulletin 2475, Bureau of Labor Statistics, 1996.  

Benefits data for state and local government employees are currently 
available in Employee Benefits in State and Local Governments, 1994, 
Bulletin 2477, Bureau of Labor Statistics, 1996.

For combined 1993-94 data on benefits provided to all private industry and 
state and local government workers see Ann C. Foster, "Employee Benefits 
in the United States, 1993-94," Compensation and Working Conditions, 
Spring 1997, pp. 46-50.

The Employee Benefits Survey of Small Private Establishments was 
conducted again in 1996.  A news release providing summary data is being 
planned for the fall of 1997.  The Employee Benefits Survey of Medium 
and Large Private Establishments is underway again in 1997.