# For release 10:00 a.m. (EDT) Tuesday, March 12, 2013 USDL-13-0421 Technical information: (202) 691-6199 • NCSinfo@bls.gov • www.bls.gov/ect Media contact: (202) 691-5902 • PressOffice@bls.gov (Note: Employer Costs for Employee Compensati on data for September 2012 and December 2012 contained errors in several seri es and have been corrected in th e public database and historical listings available on the BLS website. This news release will not be corrected. The primary errors are in benefits data for privat e industry. Some additional series were also corrected. For further information see www.bls.gov/eci_corrections_043013.htm.)



# E MPLOYER 

# C OSTS FOR 

# E MPLOYEE 

# C OMPENSATION



# – D ECEMBER 

# 2012
Private industry employers spent an average of $28.89 per hour worked for total employee compensation in December 2012, the U.S. Bureau of Labor Statistics reported today. Wages and salaries averaged $20.32 per hour worked and accounted for 70.3 percent of these costs, while benefits averaged $8.57 and accounted for the remaining 29.7 pe rcent. Total compensation costs for state and local government workers averaged $41.94 per hour worked in December 2012. Total employer compensation costs for civilian workers, which include private indus try and state and local government workers, averaged $30.84 per hour worked in December 2012. Employer Costs for Employee Compensation (ECEC), a product of the National Compensation Survey, measures employer costs for wages, salaries, and employee benefits for nonfarm private and state and local government workers.

Cost per hour worked 

## Chart 2. Employer costs per hour worked: paid leave and legally required benefit costs, full-time, part-time, bargaining unit status, private industry, December 2012 Cost per hour worked 

## Chart 1. Employer costs per hour worked: paid leave and legally required benefit costs, selected major industry groups, private industry, December 2012

## - 2 - 

# Paid leave costs in private industry Private industry employer costs for paid leave benefits in December 2012 averaged $1.98 per hour worked, or 6.9 percent of total compensation. Paid leave benefit co sts by major private industry group were highest for the information industry at $4.12 per hour, or 8.9 percent of total compensation. Costs were lowest for the leisure and hospitality industry at 39 cents, or 3.1 percen t of total compensation. (See chart 1 and table 6.) Included in this amount were employer costs for vacations, holidays, sick leave, and personal leave. Paid leave benefit costs ar e often directly linked to wages; therefore, higher paid occupations or industries will typically show higher estimates fo r this compensation component. Employer costs for paid leave were primarily from vacation, holiday, and sick leave benefits. In December 2012, vacationcosts averaged $1.03 per hour (3.6 percent of total compensation) while holiday costs were 61 cents pe r hour (2.1 percent) and sick leave costs were 25 cents per hour (0.9 percent). (See table 5.) Paid leave costs varied widely by full-time and part -time status and bargaini ng unit status. Paid leave costs for all full-time workers inprivate industry were $2.52 per hourworked (7.5 percent of total compensation), significantly higher than part-time workers at just 42 cents (2.8 percent). Paid leave costs for union workers were $2.82 per hour worked ( 7.1 percent of total compensation) versus $1.90 (6.8 percent) for nonunion workers. (See chart 2, and table 5 and 12.) For information on paid leave provisions, see National Compensation Survey: Employee Benefits in the United States, March 2012, at http://www.bls.gov/ncs/eb s/benefits/2012/benefits.htm. Legally required benefits costs in private industry The average cost for legally required benefits was $2.37 per hour worked in private industry (8.2 percent of total compensation) in December 2012. SocialSecurity comprises the largest legally required benefit cost component at $1.36 per hour or 4.7 percent of total compen sation. Legally required benefits such as Social Security and Medicare can be directly linked to wages; therefore, higher paid occupations or industries will typically show higher cost estimates for this compensation component. (See table 5.) Costs for other legally required benefits include workers’ compensation , which averaged 41 cents per hour worked (1.4 percent of total compensation); Medicare , which averaged 33 cents per hour worked (1.2 percent); state unemployment insurance , which averaged 23 cents per hour worked (0.8 percent); and federal unemployment insurance , which averaged 3 cents per hour worked (0.1 percent). (See table 5.) Employer costs for legally required benefits varied by major industry group. The average cost per hour worked for legally required benefits ranged from $3.45 for construction to $1.34 pe r hour for the leisure and hospitality industry. (See ch art 1 and table 6.) Workers’ compensation employer costs for construction industry workers were significantly higher than other major industry groups, averaging $1.12 per hour worked in December 2012. (See table 6.) Legally required benefit costs also varied by full-time versus part-time status and bargaining unit status. Legally required benefit costs fo r full-time workers were $2.62 per hour worked versus $1.65 for parttime workers. Legally required benefit cost s were $3.34 for union workers and $2.28 for nonunion workers. (See chart 2, and table 5 and 12.)

## - 3 - 

# Other benefit categorie s in private industry Private industry employer costs averaged $2.36 per hour worked for insurancebenefits (life, health, and disability insurance), or 8.2 percen t of total compensation. In addition to insurance, the other benefit categories were: retirement and savings (defined benefit and defined contribution), which averaged $1.04 per hour worked (3.6 percent); and supplemental pay(overtime and premium, shift differentials, and nonproduction bonuses), which averag ed 82 cents per hour (2.8 percent) . (See table A and table 5.) Table A. Relative importance of employer costs for employee compensation, December 2012

Compensation

component Civilian workers Private industry State and local government Wages and salaries 69.2% 70.3% 65.0% Benefits 30.8 29.7 35.0 Paid leave 7.0 6.9 7.4 Supplemental pay 2.4 2.8 0.8 Insurance 8.9 8.2 12.0 Health benefits 8.5 7.7 11.6 Retirement and savings 4.7 3.6 8.8 Defined benefit 2.9 1.5 8.0 Defined contribution 1.8 2.1 0.8 Legally required 7.8 8.2 6.1



# _____________ The Employer Costs for Employee Compensation fo r March 2013 is scheduled to be released on Wednesday, June 12, 2013, 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 for 15 metropolitan areas. Metropolitan area data will be included in the March 2013 news release on June 12, 2013. For further information about metropolitan area ECEC estimates see the September 2009 article: “BLS Introduces New Employer Costs for Employee Compensation Data for Private Industry Workers in 15 Me tropolitan Areas,” at http://www.bls.gov/opub/cwc/cm20090921ar01p1.htm. Supplemental tables with occupational, establishment size, and bargaining status series for detailed industries are available at http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf and http://www.bls.gov/ncs/ect/sp/ecsuptc25.pdf. Relative standard errors for all cost estimates in th e most recent news release and supplementary tables are available at ftp://ftp.bls.gov/pub/sp ecial.requests/ocwc/ect/ececrse.pdf and http://www.bls.gov/ncs/ect/sp/ecsuprse.pdf. Historical ECEC data are availabl e in three listings, all available at http://www.bls.go v/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. The 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 Ce nsus of Population occupational classification systems. The final li sting 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.

## - 4 - 

# 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) meas ures 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 i ndustry and state and local government. Excluded from private industry are the self-employed and farm and private household workers. Federal government workers are excluded fr om the public sector. The private industry series and the state and local government series pr ovide data for the two sectors separately. The cost levels for this quarter were collectedfrom a probability sample of approximately 46,300 occupations selected from a sample of about 9,300 establishments in private industry and approximately 9,200 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 governmen t 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. Manufac turing 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 teac hers) 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, providi ng estimates on civilian, private industry, and state and local government cost per hour worked as well as additional detail on a specific compensation cost topic of interest. This quarter focuses on paid leave and legall y required benefits costs in private industry. Topics of news releases for the upcoming reference periods are as follows:

 March 2013—Health benefit co sts in private industry

 June 2013—Retirement and savings be nefit costs in private industry

 September 2013—Compensation costs in state and local government
ECEC detailed information and measures For detailed information on the Employer Costs fo r Employee Compensation, see Chapter 8, “National Compensation Measures ,” of the BLS Handbook of Methods at: http://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, December 2012**

Compensation

component Occupational group

All workers 1 Management, professional, and related Sales and office Service

Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $30.84 100.0 $51.03 100.0 $23.11 100.0 $16.62 100.0

Wages and salaries .............................................. 21.35 69.2 35.46 69.5 16.24 70.3 11.81 71.0
Total benefits ........................................................ 9.49 30.8 15.56 30.5 6.88 29.7 4.81 29.0

Paid leave ......................................................... 2.15 7.0 4.10 8.0 1.48 6.4 0.89 5.4

Vacation ........................................................ 1.05 3.4 1.97 3.9 0.73 3.2 0.42 2.5 Holiday .......................................................... 0.65 2.1 1.19 2.3 0.46 2.0 0.28 1.7 Sick ............................................................... 0.33 1.1 0.69 1.4 0.20 0.9 0.15 0.9 Personal ....................................................... 0.12 0.4 0.25 0.5 0.08 0.4 0.05 0.3 Supplemental pay ............................................. 0.74 2.4 1.22 2.4 0.47 2.0 0.31 1.9

Overtime and premium 4 ............................... 0.23 0.8 0.14 0.3 0.14 0.6 0.16 1.0 Shift differentials ........................................... 0.06 0.2 0.09 0.2 0.02 0.1 0.05 0.3 Nonproduction bonuses ................................ 0.45 1.5 0.99 1.9 0.31 1.4 0.10 0.6
Insurance .......................................................... 2.76 8.9 4.16 8.1 2.30 10.0 1.39 8.4

Life ................................................................ 0.05 0.1 0.09 0.2 0.03 0.1 0.02 0.1 Health ........................................................... 2.62 8.5 3.92 7.7 2.21 9.6 1.35 8.1 Short-term disability ...................................... 0.05 0.2 0.07 0.1 0.03 0.1 5 ( ) 6 ( ) Long-term disability ...................................... 0.04 0.1 0.08 0.2 0.03 0.1 5 ( ) 6 ( ) Retirement and savings .................................... 1.44 4.7 2.74 5.4 0.79 3.4 0.66 4.0

Defined benefit ............................................. 0.88 2.9 1.64 3.2 0.38 1.7 0.52 3.1 Defined contribution ...................................... 0.56 1.8 1.10 2.2 0.41 1.8 0.14 0.8 Legally required benefits .................................. 2.40 7.8 3.35 6.6 1.83 7.9 1.56 9.4

Social Security and Medicare ....................... 1.73 5.6 2.76 5.4 1.35 5.8 0.98 5.9

Social Security 7 ........................................ 1.38 4.5 2.18 4.3 1.09 4.7 0.78 4.7 Medicare ................................................... 0.35 1.1 0.59 1.1 0.26 1.1 0.19 1.2 Federal unemployment insurance ................ 0.03 0.1 0.02 6 ( ) 0.03 0.1 0.03 0.2 State unemployment insurance .................... 0.22 0.7 0.20 0.4 0.21 0.9 0.19 1.1 Workers’ compensation ................................ 0.43 1.4 0.36 0.7 0.24 1.0 0.36 2.2

See footnotes at end of table.



## - 5 -

### Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Civilian workers, by major occupational and industry group, December 2012 — Continued**

Compensation

component Occupational group Industry group
Natural resources, construction, and maintenance Production, transportation, and material moving Goodsproducing 2 Serviceproviding 3

Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $32.36 100.0 $24.97 100.0 $34.18 100.0 $30.28 100.0

Wages and salaries .............................................. 21.68 67.0 16.54 66.2 22.84 66.8 21.10 69.7
Total benefits ........................................................ 10.68 33.0 8.43 33.8 11.34 33.2 9.17 30.3

Paid leave ......................................................... 1.85 5.7 1.48 5.9 2.25 6.6 2.13 7.0

Vacation ........................................................ 0.93 2.9 0.76 3.1 1.18 3.5 1.02 3.4 Holiday .......................................................... 0.61 1.9 0.49 2.0 0.78 2.3 0.63 2.1 Sick ............................................................... 0.21 0.6 0.17 0.7 0.20 0.6 0.35 1.2 Personal ....................................................... 0.10 0.3 0.06 0.2 0.08 0.2 0.13 0.4 Supplemental pay ............................................. 0.90 2.8 0.86 3.5 1.34 3.9 0.64 2.1

Overtime and premium 4 ............................... 0.62 1.9 0.51 2.1 0.55 1.6 0.18 0.6 Shift differentials ........................................... 0.05 0.1 0.08 0.3 0.08 0.2 0.05 0.2 Nonproduction bonuses ................................ 0.23 0.7 0.27 1.1 0.70 2.1 0.41 1.3
Insurance .......................................................... 2.96 9.1 2.74 11.0 3.23 9.5 2.68 8.8

Life ................................................................ 0.05 0.1 0.04 0.1 0.06 0.2 0.04 0.1 Health ........................................................... 2.79 8.6 2.59 10.4 3.05 8.9 2.55 8.4 Short-term disability ...................................... 0.08 0.3 0.05 0.2 0.08 0.2 0.04 0.1 Long-term disability ...................................... 0.04 0.1 0.05 0.2 0.05 0.1 0.04 0.1 Retirement and savings .................................... 1.88 5.8 0.94 3.8 1.54 4.5 1.42 4.7

Defined benefit ............................................. 1.36 4.2 0.56 2.2 0.83 2.4 0.89 2.9 Defined contribution ...................................... 0.53 1.6 0.38 1.5 0.71 2.1 0.53 1.8 Legally required benefits .................................. 3.08 9.5 2.41 9.7 2.98 8.7 2.30 7.6

Social Security and Medicare ....................... 1.83 5.7 1.41 5.6 1.94 5.7 1.69 5.6

Social Security 7 ........................................ 1.48 4.6 1.14 4.6 1.56 4.6 1.35 4.4 Medicare ................................................... 0.35 1.1 0.27 1.1 0.38 1.1 0.34 1.1 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.27 0.8 0.26 1.0 0.31 0.9 0.20 0.7 Workers’ compensation ................................ 0.96 3.0 0.71 2.9 0.71 2.1 0.38 1.2

1 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government.

2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.

3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; other services, except public administration; and public administration. 4 Includes premium pay 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.



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### Table 2. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Civilian workers, by occupational and industry group, December 2012**

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked

Civilian workers 1 ....................................................... $30.84 $21.35 $9.49 $2.15 $0.74 $2.76 $1.44 $2.40 **Occupational group** Management, professional, and related ....... 51.03 35.46 15.56 4.10 1.22 4.16 2.74 3.35

Management, business, and financial ...... 58.33 40.17 18.16 5.33 2.01 4.19 2.81 3.82 Professional and related ........................... 47.96 33.49 14.47 3.59 0.88 4.14 2.71 3.16

Teachers 2 ............................................. 55.08 39.20 15.88 2.74 0.15 5.40 4.43 3.16

Primary, secondary, and special education school teachers .............. 54.87 38.33 16.54 2.43 0.16 6.27 4.75 2.92 Registered nurses ................................ 48.34 33.92 14.41 3.81 1.40 3.79 1.86 3.55 Sales and office ............................................ 23.11 16.24 6.88 1.48 0.47 2.30 0.79 1.83

Sales and related ...................................... 21.39 15.97 5.43 1.13 0.47 1.52 0.51 1.79 Office and administrative support ............. 24.12 16.39 7.73 1.69 0.47 2.76 0.95 1.86 Service .......................................................... 16.62 11.81 4.81 0.89 0.31 1.39 0.66 1.56 Natural resources, construction, and maintenance ............................................... 32.36 21.68 10.68 1.85 0.90 2.96 1.88 3.08 Construction, extraction, farming, fishing, and forestry 3 ........................................... 32.85 21.83 11.02 1.47 0.91 2.93 2.33 3.38 Installation, maintenance, and repair ........ 31.92 21.54 10.38 2.19 0.89 2.99 1.50 2.82 Production, transportation, and material moving ........................................................ 24.97 16.54 8.43 1.48 0.86 2.74 0.94 2.41 Production ................................................ 25.47 16.78 8.69 1.60 1.08 2.82 0.80 2.38 Transportation and material moving ......... 24.52 16.32 8.20 1.37 0.67 2.66 1.07 2.44 **Industry group**
Education and health services ...................... 35.57 24.77 10.80 2.48 0.43 3.49 1.98 2.42

Educational services ................................. 43.69 30.10 13.59 2.67 0.16 4.82 3.37 2.57

Elementary and secondary schools ...... 43.31 29.60 13.71 2.22 0.16 5.28 3.63 2.41 Junior colleges, colleges, and universities ......................................... 47.37 32.82 14.55 3.81 0.17 4.28 3.35 2.94 Health care and social assistance ............ 29.79 20.97 8.82 2.34 0.63 2.55 0.99 2.31

Hospitals ............................................... 39.87 26.72 13.16 3.48 1.12 4.02 1.73 2.80 Percent of total compensation

Civilian workers 1 ....................................................... 100.0 69.2 30.8 7.0 2.4 8.9 4.7 7.8 **Occupational group** Management, professional, and related ....... 100.0 69.5 30.5 8.0 2.4 8.1 5.4 6.6

Management, business, and financial ...... 100.0 68.9 31.1 9.1 3.5 7.2 4.8 6.5 Professional and related ........................... 100.0 69.8 30.2 7.5 1.8 8.6 5.6 6.6

Teachers 2 ............................................. 100.0 71.2 28.8 5.0 0.3 9.8 8.1 5.7

Primary, secondary, and special education school teachers .............. 100.0 69.9 30.1 4.4 0.3 11.4 8.7 5.3 Registered nurses ................................ 100.0 70.2 29.8 7.9 2.9 7.8 3.9 7.3 Sales and office ............................................ 100.0 70.3 29.7 6.4 2.0 10.0 3.4 7.9

Sales and related ...................................... 100.0 74.6 25.4 5.3 2.2 7.1 2.4 8.4 Office and administrative support ............. 100.0 68.0 32.0 7.0 1.9 11.4 3.9 7.7 Service .......................................................... 100.0 71.0 29.0 5.4 1.9 8.4 4.0 9.4 Natural resources, construction, and maintenance ............................................... 100.0 67.0 33.0 5.7 2.8 9.1 5.8 9.5 Construction, extraction, farming, fishing, and forestry 3 ........................................... 100.0 66.5 33.5 4.5 2.8 8.9 7.1 10.3 Installation, maintenance, and repair ........ 100.0 67.5 32.5 6.9 2.8 9.4 4.7 8.8 Production, transportation, and material moving ........................................................ 100.0 66.2 33.8 5.9 3.5 11.0 3.8 9.7 Production ................................................ 100.0 65.9 34.1 6.3 4.2 11.1 3.2 9.3 Transportation and material moving ......... 100.0 66.5 33.5 5.6 2.7 10.8 4.4 10.0 **Industry group**
Education and health services ...................... 100.0 69.6 30.4 7.0 1.2 9.8 5.6 6.8

Educational services ................................. 100.0 68.9 31.1 6.1 0.4 11.0 7.7 5.9

Elementary and secondary schools ...... 100.0 68.3 31.7 5.1 0.4 12.2 8.4 5.6 Junior colleges, colleges, and universities ......................................... 100.0 69.3 30.7 8.0 0.3 9.0 7.1 6.2 Health care and social assistance ............ 100.0 70.4 29.6 7.9 2.1 8.6 3.3 7.7

Hospitals ............................................... 100.0 67.0 33.0 8.7 2.8 10.1 4.3 7.0

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. 

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### Table 3. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and loc **al government workers, by major occupational and industry group, December 2012** 

Compensation

component Occupational group 1 Industry group

All workers Management, professional, and related Sales and office Service Service-providing 2

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $41.94 100.0 $51.01 100.0 $28.77 100.0 $31.17 100.0 $41.97 100.0

Wages and salaries .............................................. 27.24 65.0 34.46 67.6 17.45 60.6 18.41 59.1 27.29 65.0
Total benefits ........................................................ 14.70 35.0 16.55 32.4 11.32 39.4 12.76 40.9 14.69 35.0

Paid leave ......................................................... 3.09 7.4 3.43 6.7 2.52 8.8 2.74 8.8 3.09 7.3

Vacation ........................................................ 1.16 2.8 1.15 2.3 1.12 3.9 1.18 3.8 1.15 2.7 Holiday .......................................................... 0.91 2.2 0.97 1.9 0.79 2.8 0.87 2.8 0.91 2.2 Sick ............................................................... 0.80 1.9 1.01 2.0 0.49 1.7 0.56 1.8 0.80 1.9 Personal ....................................................... 0.23 0.5 0.30 0.6 0.12 0.4 0.13 0.4 0.23 0.5 Supplemental pay ............................................. 0.34 0.8 0.25 0.5 0.19 0.7 0.57 1.8 0.34 0.8

Overtime and premium 3 ............................... 0.18 0.4 0.07 0.1 0.12 0.4 0.39 1.2 0.18 0.4 Shift differentials ........................................... 0.04 0.1 0.03 0.1 0.02 0.1 0.09 0.3 0.04 0.1 Nonproduction bonuses ................................ 0.12 0.3 0.14 0.3 0.06 0.2 0.10 0.3 0.12 0.3
Insurance .......................................................... 5.02 12.0 5.55 10.9 4.43 15.4 4.15 13.3 5.02 12.0

Life ................................................................ 0.09 0.2 0.12 0.2 0.05 0.2 0.05 0.2 0.09 0.2 Health ........................................................... 4.86 11.6 5.35 10.5 4.33 15.0 4.05 13.0 4.86 11.6 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 .................................... 3.71 8.8 4.39 8.6 2.33 8.1 3.22 10.3 3.71 8.8

Defined benefit ............................................. 3.37 8.0 3.93 7.7 2.10 7.3 3.03 9.7 3.36 8.0 Defined contribution ...................................... 0.34 0.8 0.45 0.9 0.23 0.8 0.19 0.6 0.34 0.8 Legally required benefits .................................. 2.54 6.1 2.93 5.7 1.84 6.4 2.08 6.7 2.54 6.1

Social Security and Medicare ....................... 1.91 4.6 2.33 4.6 1.37 4.8 1.34 4.3 1.91 4.6

Social Security 4 ........................................ 1.48 3.5 1.79 3.5 1.08 3.8 1.04 3.3 1.48 3.5 Medicare ................................................... 0.44 1.0 0.54 1.1 0.29 1.0 0.30 1.0 0.44 1.0 Federal unemployment insurance ................ 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) State unemployment insurance .................... 0.12 0.3 0.13 0.2 0.11 0.4 0.11 0.4 0.12 0.3 Workers’ compensation ................................ 0.51 1.2 0.47 0.9 0.36 1.3 0.62 2.0 0.51 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.



## - 8 -

### Table 4. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: State and local government workers, by occupational and industry group, December 2012**

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked
State and local government workers ........................ $41.94 $27.24 $14.70 $3.09 $0.34 $5.02 $3.71 $2.54 **Occupational group** Management, professional, and related ....... 51.01 34.46 16.55 3.43 0.25 5.55 4.39 2.93

Professional and related ........................... 50.12 34.09 16.03 3.11 0.24 5.53 4.35 2.81

Teachers 1 ............................................. 57.45 40.37 17.08 2.80 0.14 5.99 5.04 3.10

Primary, secondary, and special education school teachers .............. 57.67 40.13 17.55 2.51 0.16 6.69 5.23 2.96 Sales and office ............................................ 28.77 17.45 11.32 2.52 0.19 4.43 2.33 1.84

Office and administrative support ............. 28.96 17.51 11.45 2.56 0.19 4.50 2.36 1.84 Service .......................................................... 31.17 18.41 12.76 2.74 0.57 4.15 3.22 2.08 **Industry group**
Education and health services ...................... 43.95 29.60 14.35 2.77 0.21 5.20 3.68 2.49

Educational services ................................. 44.65 30.26 14.39 2.63 0.16 5.30 3.83 2.47

Elementary and secondary schools ...... 44.17 29.97 14.19 2.26 0.16 5.51 3.86 2.40 Junior colleges, colleges, and universities ......................................... 46.47 31.46 15.01 3.78 0.14 4.53 3.83 2.73 Health care and social assistance ............ 39.54 25.41 14.13 3.68 0.58 4.58 2.70 2.59

Hospitals ............................................... 44.08 28.55 15.53 4.20 0.75 4.92 2.94 2.72 Public administration .................................... 39.90 24.03 15.87 3.77 0.57 4.87 4.00 2.66 Percent of total compensation
State and local government workers ........................ 100.0 65.0 35.0 7.4 0.8 12.0 8.8 6.1 **Occupational group** Management, professional, and related ....... 100.0 67.6 32.4 6.7 0.5 10.9 8.6 5.7

Professional and related ........................... 100.0 68.0 32.0 6.2 0.5 11.0 8.7 5.6

Teachers 1 ............................................. 100.0 70.3 29.7 4.9 0.3 10.4 8.8 5.4

Primary, secondary, and special education school teachers .............. 100.0 69.6 30.4 4.3 0.3 11.6 9.1 5.1 Sales and office ............................................ 100.0 60.6 39.4 8.8 0.7 15.4 8.1 6.4

Office and administrative support ............. 100.0 60.5 39.5 8.8 0.7 15.5 8.1 6.4 Service .......................................................... 100.0 59.1 40.9 8.8 1.8 13.3 10.3 6.7 **Industry group**
Education and health services ...................... 100.0 67.3 32.7 6.3 0.5 11.8 8.4 5.7

Educational services ................................. 100.0 67.8 32.2 5.9 0.3 11.9 8.6 5.5

Elementary and secondary schools ...... 100.0 67.9 32.1 5.1 0.4 12.5 8.7 5.4 Junior colleges, colleges, and universities ......................................... 100.0 67.7 32.3 8.1 0.3 9.7 8.2 5.9 Health care and social assistance ............ 100.0 64.3 35.7 9.3 1.5 11.6 6.8 6.5

Hospitals ............................................... 100.0 64.8 35.2 9.5 1.7 11.2 6.7 6.2 Public administration .................................... 100.0 60.2 39.8 9.4 1.4 12.2 10.0 6.7

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.



## - 9 -

### Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by major occupational group and bargaining unit status, December 2012** 

Compensation component Occupational group

All workers Management, professional, and related Sales and office Service

Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $28.89 100.0 $51.03 100.0 $22.61 100.0 $14.12 100.0

Wages and salaries .............................................. 20.32 70.3 35.85 70.2 16.13 71.3 10.67 75.6
Total benefits ........................................................ 8.57 29.7 15.18 29.8 6.48 28.7 3.45 24.4

Paid leave ......................................................... 1.98 6.9 4.37 8.6 1.39 6.1 0.58 4.1

Vacation ........................................................ 1.03 3.6 2.29 4.5 0.70 3.1 0.29 2.1 Holiday .......................................................... 0.61 2.1 1.28 2.5 0.44 1.9 0.18 1.3 Sick ............................................................... 0.25 0.9 0.57 1.1 0.18 0.8 0.08 0.5 Personal ....................................................... 0.10 0.4 0.22 0.4 0.08 0.3 0.03 0.2 Supplemental pay ............................................. 0.82 2.8 1.59 3.1 0.50 2.2 0.26 1.9

Overtime and premium 1 ............................... 0.24 0.8 0.16 0.3 0.14 0.6 0.12 0.9 Shift differentials ........................................... 0.06 0.2 0.11 0.2 0.02 0.1 0.04 0.3 Nonproduction bonuses ................................ 0.51 1.8 1.32 2.6 0.34 1.5 0.10 0.7
Insurance .......................................................... 2.36 8.2 3.62 7.1 2.11 9.3 0.92 6.5

Life ................................................................ 0.04 0.1 0.08 0.1 0.03 0.1 2 ( ) 3 ( ) Health ........................................................... 2.23 7.7 3.36 6.6 2.02 8.9 0.88 6.3 Short-term disability ...................................... 0.05 0.2 0.09 0.2 0.04 0.2 2 ( ) 3 ( ) Long-term disability ...................................... 0.04 0.2 0.09 0.2 0.03 0.1 2 ( ) 3 ( ) Retirement and savings .................................... 1.04 3.6 2.10 4.1 0.65 2.9 0.22 1.5

Defined benefit ............................................. 0.44 1.5 0.74 1.5 0.23 1.0 0.09 0.6 Defined contribution ...................................... 0.60 2.1 1.35 2.7 0.42 1.9 0.13 0.9 Legally required benefits .................................. 2.37 8.2 3.52 6.9 1.83 8.1 1.47 10.4

Social Security and Medicare ....................... 1.69 5.9 2.93 5.7 1.35 6.0 0.91 6.5

Social Security 4 ........................................ 1.36 4.7 2.33 4.6 1.09 4.8 0.74 5.2 Medicare ................................................... 0.33 1.2 0.60 1.2 0.26 1.2 0.17 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.04 0.2 0.04 0.3 State unemployment insurance .................... 0.23 0.8 0.24 0.5 0.22 1.0 0.20 1.4 Workers’ compensation ................................ 0.41 1.4 0.32 0.6 0.23 1.0 0.31 2.2

See footnotes at end of table.



## - 10 -

### Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by major occupational group and bargaining unit status, December 2012 — Continued** 

Compensation

component Occupational group Bargaining unit status
Natural resources, construction, and maintenance Production, transportation, and material moving Union Nonunion

Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $32.00 100.0 $24.70 100.0 $39.92 100.0 $27.80 100.0

Wages and salaries .............................................. 21.69 67.8 16.45 66.6 23.85 59.7 19.97 71.8
Total benefits ........................................................ 10.30 32.2 8.25 33.4 16.07 40.3 7.83 28.2

Paid leave ......................................................... 1.71 5.4 1.45 5.9 2.82 7.1 1.90 6.8

Vacation ........................................................ 0.87 2.7 0.76 3.1 1.46 3.7 0.98 3.5 Holiday .......................................................... 0.57 1.8 0.48 2.0 0.81 2.0 0.59 2.1 Sick ............................................................... 0.17 0.5 0.15 0.6 0.40 1.0 0.23 0.8 Personal ....................................................... 0.10 0.3 0.06 0.2 0.15 0.4 0.10 0.3 Supplemental pay ............................................. 0.94 2.9 0.88 3.6 1.29 3.2 0.77 2.8

Overtime and premium 1 ............................... 0.64 2.0 0.52 2.1 0.74 1.8 0.20 0.7 Shift differentials ........................................... 0.04 0.1 0.08 0.3 0.17 0.4 0.05 0.2 Nonproduction bonuses ................................ 0.25 0.8 0.28 1.1 0.38 1.0 0.52 1.9
Insurance .......................................................... 2.78 8.7 2.64 10.7 5.51 13.8 2.05 7.4

Life ................................................................ 0.04 0.1 0.04 0.1 0.07 0.2 0.04 0.1 Health ........................................................... 2.61 8.2 2.49 10.1 5.19 13.0 1.94 7.0 Short-term disability ...................................... 0.09 0.3 0.06 0.2 0.15 0.4 0.04 0.2 Long-term disability ...................................... 0.03 0.1 0.06 0.2 0.10 0.3 0.04 0.1 Retirement and savings .................................... 1.73 5.4 0.87 3.5 3.11 7.8 0.83 3.0

Defined benefit ............................................. 1.17 3.7 0.48 1.9 2.32 5.8 0.26 0.9 Defined contribution ...................................... 0.56 1.8 0.40 1.6 0.79 2.0 0.58 2.1 Legally required benefits .................................. 3.14 9.8 2.41 9.8 3.34 8.4 2.28 8.2

Social Security and Medicare ....................... 1.84 5.8 1.41 5.7 2.08 5.2 1.66 6.0

Social Security 4 ........................................ 1.49 4.7 1.14 4.6 1.68 4.2 1.33 4.8 Medicare ................................................... 0.35 1.1 0.27 1.1 0.40 1.0 0.33 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.29 0.9 0.26 1.1 0.32 0.8 0.22 0.8 Workers’ compensation ................................ 0.98 3.1 0.71 2.9 0.90 2.3 0.36 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.



## - 11 -

### Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus **try workers, by major industry group, December 2012** 

Compensation

component Goods-producing 1 Service-providing 2

All goodsproducing 1 Construction Manufacturing Allserviceproviding 2 Trade, transportation, and utilities Information

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $34.14 100.0 $33.82 100.0 $33.52 100.0 $27.83 100.0 $24.31 100.0 $46.30 100.0

Wages and salaries .............................................. 22.85 66.9 23.63 69.9 22.05 65.8 19.81 71.2 17.12 70.4 30.32 65.5
Total benefits ........................................................ 11.29 33.1 10.20 30.1 11.47 34.2 8.02 28.8 7.19 29.6 15.97 34.5

Paid leave ......................................................... 2.23 6.5 1.45 4.3 2.50 7.5 1.93 6.9 1.45 6.0 4.12 8.9

Vacation ........................................................ 1.18 3.4 0.75 2.2 1.32 3.9 1.00 3.6 0.76 3.1 2.13 4.6 Holiday .......................................................... 0.78 2.3 0.53 1.6 0.86 2.6 0.57 2.1 0.43 1.8 1.05 2.3 Sick ............................................................... 0.20 0.6 0.12 0.4 0.23 0.7 0.26 0.9 0.19 0.8 0.50 1.1 Personal ....................................................... 0.08 0.2 0.05 0.1 0.09 0.3 0.11 0.4 0.07 0.3 0.44 0.9 Supplemental pay ............................................. 1.35 3.9 0.95 2.8 1.44 4.3 0.71 2.5 0.57 2.3 1.50 3.2

Overtime and premium 3 ............................... 0.55 1.6 0.60 1.8 0.52 1.5 0.18 0.7 0.25 1.0 0.31 0.7 Shift differentials ........................................... 0.08 0.2 4 ( ) 5 ( ) 0.12 0.4 0.06 0.2 0.02 0.1 0.05 0.1 Nonproduction bonuses ................................ 0.71 2.1 0.34 1.0 0.81 2.4 0.47 1.7 0.30 1.2 1.14 2.5
Insurance .......................................................... 3.22 9.4 2.55 7.6 3.48 10.4 2.19 7.9 2.18 9.0 4.45 9.6

Life ................................................................ 0.06 0.2 0.04 0.1 0.06 0.2 0.04 0.1 0.03 0.1 0.06 0.1 Health ........................................................... 3.03 8.9 2.43 7.2 3.28 9.8 2.06 7.4 2.07 8.5 4.13 8.9 Short-term disability ...................................... 0.08 0.2 0.06 0.2 0.09 0.3 0.05 0.2 0.03 0.1 0.19 0.4 Long-term disability ...................................... 0.05 0.1 0.02 0.1 0.06 0.2 0.04 0.2 0.04 0.2 0.07 0.1 Retirement and savings .................................... 1.51 4.4 1.80 5.3 1.28 3.8 0.94 3.4 0.86 3.5 2.73 5.9

Defined benefit ............................................. 0.79 2.3 1.15 3.4 0.58 1.7 0.37 1.3 0.43 1.8 1.57 3.4 Defined contribution ...................................... 0.72 2.1 0.65 1.9 0.71 2.1 0.57 2.1 0.43 1.8 1.16 2.5 Legally required benefits .................................. 2.98 8.7 3.45 10.2 2.76 8.2 2.25 8.1 2.13 8.8 3.17 6.9

Social Security and Medicare ....................... 1.94 5.7 1.94 5.7 1.90 5.7 1.65 5.9 1.42 5.8 2.61 5.6

Social Security 6 ........................................ 1.56 4.6 1.56 4.6 1.53 4.6 1.32 4.7 1.14 4.7 2.09 4.5 Medicare ................................................... 0.38 1.1 0.38 1.1 0.37 1.1 0.33 1.2 0.28 1.1 0.52 1.1 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.04 0.2 0.03 0.1 State unemployment insurance .................... 0.31 0.9 0.37 1.1 0.29 0.9 0.22 0.8 0.21 0.9 0.24 0.5 Workers’ compensation ................................ 0.71 2.1 1.12 3.3 0.54 1.6 0.35 1.3 0.47 1.9 0.30 0.6

See footnotes at end of table.



## - 12 -

### Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: **Private industry workers, by major industry group, December 2012 — Continued**

Compensation

component Service-providing 2

Financial activities Professional and business services Education and health services Leisure and hospitality Other services

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $40.39 100.0 $34.83 100.0 $30.51 100.0 $12.33 100.0 $24.71 100.0

Wages and salaries .............................................. 27.16 67.2 25.15 72.2 21.85 71.6 9.74 79.0 17.90 72.4
Total benefits ........................................................ 13.23 32.8 9.68 27.8 8.66 28.4 2.59 21.0 6.81 27.6

Paid leave ......................................................... 3.39 8.4 2.61 7.5 2.30 7.5 0.39 3.1 1.47 6.0

Vacation ........................................................ 1.73 4.3 1.35 3.9 1.16 3.8 0.21 1.7 0.71 2.9 Holiday .......................................................... 1.00 2.5 0.82 2.3 0.66 2.2 0.12 0.9 0.49 2.0 Sick ............................................................... 0.48 1.2 0.32 0.9 0.34 1.1 0.04 0.3 0.20 0.8 Personal ....................................................... 0.18 0.4 0.13 0.4 0.15 0.5 0.02 0.1 0.07 0.3 Supplemental pay ............................................. 2.11 5.2 0.87 2.5 0.57 1.9 0.15 1.2 0.39 1.6

Overtime and premium 3 ............................... 0.14 0.4 0.16 0.5 0.20 0.7 0.07 0.6 0.11 0.5 Shift differentials ........................................... 0.02 5 ( ) 0.02 0.1 0.20 0.6 4 ( ) 5 ( ) 4 ( ) 5 ( ) Nonproduction bonuses ................................ 1.95 4.8 0.68 2.0 0.17 0.5 0.07 0.6 0.27 1.1
Insurance .......................................................... 3.43 8.5 2.39 6.8 2.46 8.1 0.58 4.7 1.81 7.3

Life ................................................................ 0.05 0.1 0.05 0.1 0.03 0.1 4 ( ) 5 ( ) 0.03 0.1 Health ........................................................... 3.21 7.9 2.22 6.4 2.34 7.7 0.56 4.5 1.73 7.0 Short-term disability ...................................... 0.11 0.3 0.06 0.2 0.04 0.1 4 ( ) 5 ( ) 0.02 0.1 Long-term disability ...................................... 0.07 0.2 0.06 0.2 0.05 0.2 4 ( ) 5 ( ) 0.02 0.1 Retirement and savings .................................... 1.61 4.0 1.13 3.2 0.96 3.1 0.13 1.1 0.96 3.9

Defined benefit ............................................. 0.48 1.2 0.40 1.1 0.27 0.9 0.05 0.4 0.53 2.1 Defined contribution ...................................... 1.14 2.8 0.73 2.1 0.69 2.2 0.09 0.7 0.43 1.7 Legally required benefits .................................. 2.69 6.7 2.69 7.7 2.37 7.8 1.34 10.8 2.19 8.8

Social Security and Medicare ....................... 2.24 5.5 2.06 5.9 1.82 6.0 0.84 6.8 1.49 6.0

Social Security 6 ........................................ 1.77 4.4 1.65 4.7 1.46 4.8 0.68 5.5 1.20 4.9 Medicare ................................................... 0.47 1.2 0.41 1.2 0.36 1.2 0.16 1.3 0.29 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.04 0.3 0.03 0.1 State unemployment insurance .................... 0.22 0.6 0.26 0.7 0.19 0.6 0.20 1.7 0.29 1.2 Workers’ compensation ................................ 0.20 0.5 0.33 1.0 0.34 1.1 0.25 2.0 0.38 1.5

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.



## - 13 -

### Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: **Private industry workers, by census region and division, December 2012**

Compensation

component Census region and division 1
Northeast Northeast divisions South South divisions

Cost Percent New England Middle Atlantic Cost Percent South Atlantic

Cost Percent Cost Percent Cost Percent Total compensation .................................................. $33.10 100.0 $34.77 100.0 $32.51 100.0 $26.37 100.0 $26.80 100.0

Wages and salaries .............................................. 22.85 69.0 24.29 69.9 22.34 68.7 18.90 71.7 19.33 72.1
Total benefits ........................................................ 10.25 31.0 10.48 30.1 10.17 31.3 7.47 28.3 7.47 27.9

Paid leave ......................................................... 2.47 7.5 2.53 7.3 2.45 7.5 1.74 6.6 1.82 6.8

Vacation ........................................................ 1.24 3.7 1.29 3.7 1.22 3.7 0.89 3.4 0.94 3.5 Holiday .......................................................... 0.74 2.2 0.78 2.3 0.73 2.2 0.55 2.1 0.56 2.1 Sick ............................................................... 0.33 1.0 0.31 0.9 0.34 1.0 0.21 0.8 0.22 0.8 Personal ....................................................... 0.16 0.5 0.14 0.4 0.16 0.5 0.09 0.3 0.09 0.4 Supplemental pay ............................................. 1.03 3.1 0.95 2.7 1.06 3.2 0.78 3.0 0.67 2.5

Overtime and premium 2 ............................... 0.23 0.7 0.24 0.7 0.23 0.7 0.27 1.0 0.23 0.8 Shift differentials ........................................... 0.07 0.2 0.09 0.3 0.07 0.2 0.06 0.2 0.06 0.2 Nonproduction bonuses ................................ 0.72 2.2 0.62 1.8 0.76 2.3 0.45 1.7 0.39 1.5
Insurance .......................................................... 2.81 8.5 2.85 8.2 2.80 8.6 2.01 7.6 2.00 7.5

Life ................................................................ 0.05 0.1 0.05 0.1 0.05 0.1 0.04 0.1 0.03 0.1 Health ........................................................... 2.63 7.9 2.67 7.7 2.61 8.0 1.89 7.2 1.88 7.0 Short-term disability ...................................... 0.08 0.3 0.07 0.2 0.09 0.3 0.04 0.2 0.05 0.2 Long-term disability ...................................... 0.05 0.2 0.05 0.2 0.05 0.2 0.04 0.1 0.04 0.1 Retirement and savings .................................... 1.24 3.7 1.38 4.0 1.19 3.7 0.84 3.2 0.84 3.1

Defined benefit ............................................. 0.53 1.6 0.59 1.7 0.52 1.6 0.32 1.2 0.30 1.1 Defined contribution ...................................... 0.70 2.1 0.79 2.3 0.67 2.1 0.52 2.0 0.54 2.0 Legally required benefits .................................. 2.70 8.2 2.77 8.0 2.68 8.2 2.11 8.0 2.14 8.0

Social Security and Medicare ....................... 1.90 5.7 2.01 5.8 1.86 5.7 1.59 6.0 1.61 6.0

Social Security 3 ........................................ 1.52 4.6 1.61 4.6 1.48 4.6 1.28 4.8 1.30 4.8 Medicare ................................................... 0.38 1.2 0.40 1.1 0.38 1.2 0.31 1.2 0.32 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.04 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.32 1.0 0.33 0.9 0.32 1.0 0.16 0.6 0.17 0.6 Workers’ compensation ................................ 0.45 1.4 0.40 1.2 0.47 1.4 0.33 1.2 0.32 1.2

See footnotes at end of table.



## - 14 -

### Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: **Private industry workers, by census region and division, December 2012 — Continued**

Compensation

component Census region and division 1
South divisions Midwest Midwest divisions East South

Central West South Central Cost Percent East North Central West North Central Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $24.37 100.0 $26.49 100.0 $27.77 100.0 $28.06 100.0 $27.15 100.0

Wages and salaries .............................................. 17.20 70.6 18.87 71.3 19.30 69.5 19.32 68.9 19.24 70.9
Total benefits ........................................................ 7.17 29.4 7.62 28.7 8.47 30.5 8.74 31.1 7.91 29.1

Paid leave ......................................................... 1.55 6.4 1.69 6.4 1.85 6.7 1.86 6.6 1.83 6.7

Vacation ........................................................ 0.79 3.2 0.85 3.2 0.99 3.6 0.99 3.5 0.98 3.6 Holiday .......................................................... 0.51 2.1 0.55 2.1 0.57 2.1 0.57 2.0 0.57 2.1 Sick ............................................................... 0.18 0.8 0.21 0.8 0.20 0.7 0.19 0.7 0.21 0.8 Personal ....................................................... 0.08 0.3 0.09 0.3 0.09 0.3 0.10 0.4 0.08 0.3 Supplemental pay ............................................. 0.75 3.1 0.97 3.7 0.75 2.7 0.83 2.9 0.58 2.1

Overtime and premium 2 ............................... 0.30 1.2 0.33 1.3 0.24 0.9 0.26 0.9 0.20 0.7 Shift differentials ........................................... 0.06 0.2 0.05 0.2 0.07 0.3 0.08 0.3 0.05 0.2 Nonproduction bonuses ................................ 0.39 1.6 0.58 2.2 0.43 1.6 0.48 1.7 0.33 1.2
Insurance .......................................................... 2.06 8.5 2.01 7.6 2.53 9.1 2.63 9.4 2.32 8.6

Life ................................................................ 0.04 0.2 0.03 0.1 0.04 0.1 0.04 0.1 0.04 0.1 Health ........................................................... 1.93 7.9 1.90 7.2 2.39 8.6 2.48 8.9 2.19 8.1 Short-term disability ...................................... 0.05 0.2 0.04 0.1 0.06 0.2 0.06 0.2 0.05 0.2 Long-term disability ...................................... 0.04 0.2 0.03 0.1 0.05 0.2 0.04 0.2 0.05 0.2 Retirement and savings .................................... 0.80 3.3 0.85 3.2 1.06 3.8 1.10 3.9 0.98 3.6

Defined benefit ............................................. 0.36 1.5 0.33 1.2 0.49 1.8 0.55 2.0 0.36 1.3 Defined contribution ...................................... 0.43 1.8 0.53 2.0 0.57 2.0 0.54 1.9 0.62 2.3 Legally required benefits .................................. 2.01 8.2 2.09 7.9 2.29 8.3 2.33 8.3 2.20 8.1

Social Security and Medicare ....................... 1.47 6.0 1.59 6.0 1.62 5.8 1.63 5.8 1.59 5.9

Social Security 3 ........................................ 1.19 4.9 1.28 4.8 1.30 4.7 1.31 4.7 1.28 4.7 Medicare ................................................... 0.28 1.2 0.31 1.2 0.32 1.1 0.32 1.1 0.31 1.2 Federal unemployment insurance ................ 0.03 0.1 0.02 0.1 0.04 0.1 0.04 0.2 0.03 0.1 State unemployment insurance .................... 0.15 0.6 0.16 0.6 0.25 0.9 0.26 0.9 0.22 0.8 Workers’ compensation ................................ 0.36 1.5 0.32 1.2 0.39 1.4 0.40 1.4 0.36 1.3

See footnotes at end of table.



## - 15 -

### Table 7. Employer costs per hour worked for employee compensation and costs as a **percent of total compensation: Private industry workers, by census region and division, December 2012 — Continued** 

Compensation

component Census region and division 1
West West divisions

Cost Percent Mountain Pacific

Cost Percent Cost Percent Total compensation .................................................. $30.29 100.0 $27.35 100.0 $31.63 100.0

Wages and salaries .............................................. 21.40 70.6 19.55 71.5 22.24 70.3
Total benefits ........................................................ 8.89 29.4 7.80 28.5 9.39 29.7

Paid leave ......................................................... 2.07 6.8 1.89 6.9 2.16 6.8

Vacation ........................................................ 1.09 3.6 1.03 3.8 1.12 3.5 Holiday .......................................................... 0.62 2.0 0.52 1.9 0.66 2.1 Sick ............................................................... 0.28 0.9 0.24 0.9 0.30 0.9 Personal ....................................................... 0.08 0.3 0.10 0.4 0.08 0.2 Supplemental pay ............................................. 0.76 2.5 0.73 2.7 0.77 2.4

Overtime and premium 2 ............................... 0.21 0.7 0.21 0.8 0.22 0.7 Shift differentials ........................................... 0.05 0.1 0.04 0.1 0.05 0.2 Nonproduction bonuses ................................ 0.50 1.6 0.48 1.8 0.50 1.6
Insurance .......................................................... 2.33 7.7 1.96 7.2 2.50 7.9

Life ................................................................ 0.03 0.1 0.03 0.1 0.04 0.1 Health ........................................................... 2.22 7.3 1.86 6.8 2.38 7.5 Short-term disability ...................................... 0.03 0.1 0.02 0.1 0.04 0.1 Long-term disability ...................................... 0.04 0.1 0.05 0.2 0.04 0.1 Retirement and savings .................................... 1.15 3.8 1.02 3.7 1.21 3.8

Defined benefit ............................................. 0.50 1.7 0.32 1.2 0.58 1.8 Defined contribution ...................................... 0.65 2.1 0.70 2.5 0.63 2.0 Legally required benefits .................................. 2.58 8.5 2.21 8.1 2.76 8.7

Social Security and Medicare ....................... 1.77 5.8 1.60 5.8 1.84 5.8

Social Security 3 ........................................ 1.41 4.7 1.28 4.7 1.48 4.7 Medicare ................................................... 0.35 1.2 0.32 1.2 0.36 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.04 0.1 State unemployment insurance .................... 0.25 0.8 0.19 0.7 0.28 0.9 Workers’ compensation ................................ 0.53 1.8 0.39 1.4 0.60 1.9

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.



## - 16 -

### Table 8. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus **try workers, by establishment employment size, December 2012** 

Compensation

component 1-99 workers 100 workers or more

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 .................................................. $23.78 100.0 $22.94 100.0 $26.53 100.0 $34.85 100.0 $29.27 100.0 $42.84 100.0

Wages and salaries .............................................. 17.60 74.0 17.17 74.8 19.03 71.7 23.49 67.4 20.27 69.2 28.10 65.6
Total benefits ........................................................ 6.18 26.0 5.77 25.2 7.51 28.3 11.36 32.6 9.00 30.8 14.74 34.4

Paid leave ......................................................... 1.37 5.8 1.26 5.5 1.75 6.6 2.70 7.7 2.06 7.0 3.60 8.4

Vacation ........................................................ 0.70 2.9 0.63 2.8 0.91 3.4 1.41 4.0 1.07 3.7 1.89 4.4 Holiday .......................................................... 0.44 1.9 0.42 1.8 0.54 2.0 0.80 2.3 0.63 2.2 1.04 2.4 Sick ............................................................... 0.16 0.7 0.15 0.7 0.20 0.7 0.35 1.0 0.25 0.8 0.49 1.1 Personal ....................................................... 0.07 0.3 0.06 0.3 0.10 0.4 0.14 0.4 0.11 0.4 0.18 0.4 Supplemental pay ............................................. 0.50 2.1 0.45 1.9 0.65 2.5 1.19 3.4 0.75 2.6 1.81 4.2

Overtime and premium 1 ............................... 0.17 0.7 0.15 0.7 0.24 0.9 0.33 0.9 0.29 1.0 0.38 0.9 Shift differentials ........................................... 2 ( ) 3 ( ) 2 ( ) 3 ( ) 0.03 0.1 0.12 0.3 0.06 0.2 0.20 0.5 Nonproduction bonuses ................................ 0.31 1.3 0.29 1.2 0.38 1.4 0.75 2.1 0.41 1.4 1.23 2.9
Insurance .......................................................... 1.60 6.7 1.48 6.4 2.01 7.6 3.25 9.3 2.69 9.2 4.04 9.4

Life ................................................................ 0.03 0.1 0.02 0.1 0.04 0.1 0.05 0.2 0.05 0.2 0.06 0.1 Health ........................................................... 1.52 6.4 1.41 6.1 1.90 7.2 3.05 8.7 2.54 8.7 3.78 8.8 Short-term disability ...................................... 0.03 0.1 0.03 0.1 0.04 0.2 0.08 0.2 0.06 0.2 0.10 0.2 Long-term disability ...................................... 0.02 0.1 0.02 0.1 0.03 0.1 0.07 0.2 0.04 0.1 0.10 0.2 Retirement and savings .................................... 0.58 2.4 0.51 2.2 0.82 3.1 1.57 4.5 1.12 3.8 2.21 5.2

Defined benefit ............................................. 0.21 0.9 0.19 0.8 0.29 1.1 0.71 2.0 0.47 1.6 1.05 2.4 Defined contribution ...................................... 0.37 1.6 0.32 1.4 0.53 2.0 0.86 2.5 0.65 2.2 1.17 2.7 Legally required benefits .................................. 2.13 8.9 2.08 9.1 2.27 8.6 2.66 7.6 2.37 8.1 3.07 7.2

Social Security and Medicare ....................... 1.45 6.1 1.41 6.2 1.58 5.9 1.98 5.7 1.69 5.8 2.39 5.6

Social Security 4 ........................................ 1.17 4.9 1.14 5.0 1.26 4.8 1.58 4.5 1.36 4.6 1.91 4.4 Medicare ................................................... 0.28 1.2 0.28 1.2 0.31 1.2 0.39 1.1 0.33 1.1 0.48 1.1 Federal unemployment insurance ................ 0.04 0.2 0.04 0.2 0.04 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.23 1.0 0.23 1.0 0.24 0.9 0.24 0.7 0.24 0.8 0.23 0.5 Workers’ compensation ................................ 0.40 1.7 0.40 1.7 0.42 1.6 0.42 1.2 0.42 1.4 0.43 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.



## - 17 -

### Table 9. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private **industry workers, goods-producing and service-providing industries, by occupational group, December 2012**

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked

**All workers in private industry** .................................................... $28.89 $20.32 $8.57 $1.98 $0.82 $2.36 $1.04 $2.37 Management, professional, and related ............................. 51.03 35.85 15.18 4.37 1.59 3.62 2.10 3.52

Management, business, and financial ............................ 58.72 40.77 17.95 5.34 2.30 3.94 2.51 3.86 Professional and related ................................................. 46.86 33.18 13.68 3.84 1.21 3.44 1.87 3.33 Sales and office .................................................................. 22.61 16.13 6.48 1.39 0.50 2.11 0.65 1.83

Sales and related ............................................................ 21.36 15.96 5.39 1.12 0.48 1.51 0.50 1.79 Office and administrative support ................................... 23.44 16.24 7.20 1.56 0.51 2.51 0.75 1.87 Service ................................................................................ 14.12 10.67 3.45 0.58 0.26 0.92 0.22 1.47 Natural resources, construction, and maintenance ............ 32.00 21.69 10.30 1.71 0.94 2.78 1.73 3.14

Construction, extraction, farming, fishing, and forestry 1 32.61 21.98 10.63 1.28 0.96 2.74 2.17 3.48 Installation, maintenance, and repair .............................. 31.47 21.45 10.02 2.08 0.92 2.81 1.36 2.85 Production, transportation, and material moving ................ 24.70 16.45 8.25 1.45 0.88 2.64 0.87 2.41

Production ...................................................................... 25.27 16.69 8.58 1.58 1.08 2.79 0.77 2.37 Transportation and material moving ............................... 24.15 16.22 7.93 1.32 0.68 2.50 0.97 2.46 **All workers, goods-producing industries** 2 ......................... 34.14 22.85 11.29 2.23 1.35 3.22 1.51 2.98

Management, professional, and related ............................. 61.06 41.53 19.53 5.33 2.61 4.45 3.00 4.14 Sales and office .................................................................. 27.12 19.00 8.11 1.76 0.68 2.66 0.73 2.27 Natural resources, construction, and maintenance ............ 32.94 22.10 10.84 1.39 1.07 2.90 2.04 3.44 Production, transportation, and material moving ................ 26.37 17.13 9.24 1.64 1.19 3.08 0.85 2.48 **All workers, service-providing industries** 3 ........................ 27.83 19.81 8.02 1.93 0.71 2.19 0.94 2.25

Management, professional, and related ............................. 49.69 35.09 14.60 4.24 1.45 3.50 1.98 3.43 Sales and office .................................................................. 22.27 15.91 6.36 1.36 0.48 2.07 0.64 1.80 Service ................................................................................ 14.05 10.64 3.42 0.57 0.26 0.90 0.21 1.47 Natural resources, construction, and maintenance ............ 30.96 21.25 9.71 2.07 0.78 2.65 1.40 2.81 Production, transportation, and material moving ................ 23.31 15.88 7.43 1.29 0.62 2.28 0.89 2.36 Percent of total compensation

**All workers in private industry** .................................................... 100.0 70.3 29.7 6.9 2.8 8.2 3.6 8.2 Management, professional, and related ............................. 100.0 70.2 29.8 8.6 3.1 7.1 4.1 6.9

Management, business, and financial ............................ 100.0 69.4 30.6 9.1 3.9 6.7 4.3 6.6 Professional and related ................................................. 100.0 70.8 29.2 8.2 2.6 7.3 4.0 7.1 Sales and office .................................................................. 100.0 71.3 28.7 6.1 2.2 9.3 2.9 8.1

Sales and related ............................................................ 100.0 74.8 25.2 5.2 2.2 7.1 2.3 8.4 Office and administrative support ................................... 100.0 69.3 30.7 6.7 2.2 10.7 3.2 8.0 Service ................................................................................ 100.0 75.6 24.4 4.1 1.9 6.5 1.5 10.4 Natural resources, construction, and maintenance ............ 100.0 67.8 32.2 5.4 2.9 8.7 5.4 9.8

Construction, extraction, farming, fishing, and forestry 1 100.0 67.4 32.6 3.9 2.9 8.4 6.7 10.7 Installation, maintenance, and repair .............................. 100.0 68.2 31.8 6.6 2.9 8.9 4.3 9.1 Production, transportation, and material moving ................ 100.0 66.6 33.4 5.9 3.6 10.7 3.5 9.8

Production ...................................................................... 100.0 66.0 34.0 6.2 4.3 11.0 3.0 9.4 Transportation and material moving ............................... 100.0 67.2 32.8 5.5 2.8 10.4 4.0 10.2 **All workers, goods-producing industries** 2 ......................... 100.0 66.9 33.1 6.5 3.9 9.4 4.4 8.7

Management, professional, and related ............................. 100.0 68.0 32.0 8.7 4.3 7.3 4.9 6.8 Sales and office .................................................................. 100.0 70.1 29.9 6.5 2.5 9.8 2.7 8.4 Natural resources, construction, and maintenance ............ 100.0 67.1 32.9 4.2 3.3 8.8 6.2 10.5 Production, transportation, and material moving ................ 100.0 65.0 35.0 6.2 4.5 11.7 3.2 9.4 **All workers, service-providing industries** 3 ........................ 100.0 71.2 28.8 6.9 2.5 7.9 3.4 8.1

Management, professional, and related ............................. 100.0 70.6 29.4 8.5 2.9 7.1 4.0 6.9 Sales and office .................................................................. 100.0 71.5 28.5 6.1 2.2 9.3 2.9 8.1 Service ................................................................................ 100.0 75.7 24.3 4.1 1.9 6.4 1.5 10.4 Natural resources, construction, and maintenance ............ 100.0 68.6 31.4 6.7 2.5 8.5 4.5 9.1 Production, transportation, and material moving ................ 100.0 68.1 31.9 5.5 2.6 9.8 3.8 10.1

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.



## - 18 -

### Table 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private **industry workers, by industry group, December 2012**

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked

**All workers, goods-producing industries** 1 ......................... $34.14 $22.85 $11.29 $2.23 $1.35 $3.22 $1.51 $2.98

Construction ....................................................................... 33.82 23.63 10.20 1.45 0.95 2.55 1.80 3.45 Manufacturing ..................................................................... 33.52 22.05 11.47 2.50 1.44 3.48 1.28 2.76

Aircraft manufacturing 2 ................................................... 65.63 40.41 25.21 6.02 3.55 6.48 4.98 4.18 **All workers, service-providing industries** 3 ........................ 27.83 19.81 8.02 1.93 0.71 2.19 0.94 2.25

Trade, transportation, and utilities ...................................... 24.31 17.12 7.19 1.45 0.57 2.18 0.86 2.13

Wholesale trade .............................................................. 31.45 22.13 9.31 2.19 0.93 2.64 0.97 2.59 Retail trade ..................................................................... 17.64 13.22 4.42 0.79 0.26 1.38 0.37 1.62 Transportation and warehousing .................................... 35.06 22.64 12.41 2.45 1.01 4.04 1.73 3.18 Utilities ............................................................................ 59.26 35.79 23.47 5.06 2.27 5.49 6.66 3.99 Information .......................................................................... 46.30 30.32 15.97 4.12 1.50 4.45 2.73 3.17 Financial activities .............................................................. 40.39 27.16 13.23 3.39 2.11 3.43 1.61 2.69

Finance and insurance ................................................... 43.79 29.09 14.71 3.81 2.50 3.75 1.88 2.77

Credit intermediation and related activities ................. 37.49 25.27 12.22 3.29 1.55 3.36 1.56 2.46 Insurance carriers and related activities ..................... 41.66 27.85 13.81 3.67 1.50 3.91 1.95 2.78 Real estate and rental and leasing ................................. 28.86 20.62 8.24 1.96 0.81 2.36 0.70 2.43 Professional and business services ................................... 34.83 25.15 9.68 2.61 0.87 2.39 1.13 2.69

Professional and technical services ............................... 44.70 32.16 12.54 3.77 1.05 3.03 1.52 3.17 Administrative and waste services ................................. 22.10 16.60 5.50 1.13 0.45 1.40 0.46 2.06 Education and health services ............................................ 30.51 21.85 8.66 2.30 0.57 2.46 0.96 2.37

Educational services ....................................................... 40.26 29.55 10.72 2.82 0.18 3.08 1.72 2.91

Junior colleges, colleges, and universities ................. 48.91 35.16 13.75 3.85 0.21 3.85 2.52 3.32 Health care and social assistance .................................. 28.85 20.54 8.31 2.21 0.63 2.35 0.83 2.28 Leisure and hospitality ........................................................ 12.33 9.74 2.59 0.39 0.15 0.58 0.13 1.34

Accommodation and food services ................................. 11.37 9.06 2.30 0.30 0.13 0.50 0.11 1.27 Other services .................................................................... 24.71 17.90 6.81 1.47 0.39 1.81 0.96 2.19 Percent of total compensation

**All workers, goods-producing industries** 1 ......................... 100.0 66.9 33.1 6.5 3.9 9.4 4.4 8.7

Construction ....................................................................... 100.0 69.9 30.1 4.3 2.8 7.6 5.3 10.2 Manufacturing ..................................................................... 100.0 65.8 34.2 7.5 4.3 10.4 3.8 8.2

Aircraft manufacturing 2 ................................................... 100.0 61.6 38.4 9.2 5.4 9.9 7.6 6.4 **All workers, service-providing industries** 3 ........................ 100.0 71.2 28.8 6.9 2.5 7.9 3.4 8.1

Trade, transportation, and utilities ...................................... 100.0 70.4 29.6 6.0 2.3 9.0 3.5 8.8

Wholesale trade .............................................................. 100.0 70.4 29.6 7.0 3.0 8.4 3.1 8.2 Retail trade ..................................................................... 100.0 74.9 25.1 4.5 1.5 7.8 2.1 9.2 Transportation and warehousing .................................... 100.0 64.6 35.4 7.0 2.9 11.5 4.9 9.1 Utilities ............................................................................ 100.0 60.4 39.6 8.5 3.8 9.3 11.2 6.7 Information .......................................................................... 100.0 65.5 34.5 8.9 3.2 9.6 5.9 6.9 Financial activities .............................................................. 100.0 67.2 32.8 8.4 5.2 8.5 4.0 6.7

Finance and insurance ................................................... 100.0 66.4 33.6 8.7 5.7 8.6 4.3 6.3

Credit intermediation and related activities ................. 100.0 67.4 32.6 8.8 4.1 9.0 4.2 6.6 Insurance carriers and related activities ..................... 100.0 66.8 33.2 8.8 3.6 9.4 4.7 6.7 Real estate and rental and leasing ................................. 100.0 71.4 28.6 6.8 2.8 8.2 2.4 8.4 Professional and business services ................................... 100.0 72.2 27.8 7.5 2.5 6.8 3.2 7.7

Professional and technical services ............................... 100.0 71.9 28.1 8.4 2.4 6.8 3.4 7.1 Administrative and waste services ................................. 100.0 75.1 24.9 5.1 2.0 6.3 2.1 9.3 Education and health services ............................................ 100.0 71.6 28.4 7.5 1.9 8.1 3.1 7.8

Educational services ....................................................... 100.0 73.4 26.6 7.0 0.4 7.7 4.3 7.2

Junior colleges, colleges, and universities ................. 100.0 71.9 28.1 7.9 0.4 7.9 5.1 6.8 Health care and social assistance .................................. 100.0 71.2 28.8 7.7 2.2 8.2 2.9 7.9 Leisure and hospitality ........................................................ 100.0 79.0 21.0 3.1 1.2 4.7 1.1 10.8

Accommodation and food services ................................. 100.0 79.7 20.3 2.6 1.1 4.4 0.9 11.2 Other services .................................................................... 100.0 72.4 27.6 6.0 1.6 7.3 3.9 8.8

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.



## - 19 -

### Table 11. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private **industry workers, by occupational group and full-time and part-time status, December 2012**

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked

**All full-time workers in private industry** ................................. $33.63 $23.22 $10.41 $2.52 $1.03 $2.92 $1.31 $2.62 Management, professional, and related ............................. 53.29 37.05 16.24 4.74 1.73 3.91 2.28 3.58

Management, business, and financial ............................ 59.32 41.09 18.24 5.43 2.35 4.02 2.56 3.88 Professional and related ................................................. 49.49 34.51 14.98 4.30 1.34 3.83 2.11 3.40 Sales and office .................................................................. 26.44 18.43 8.01 1.84 0.66 2.67 0.83 2.01

Sales and related ............................................................ 28.48 20.81 7.67 1.81 0.77 2.17 0.76 2.16 Office and administrative support ................................... 25.46 17.30 8.17 1.85 0.61 2.90 0.87 1.94 Service ................................................................................ 16.97 12.16 4.81 0.96 0.41 1.50 0.35 1.59 Natural resources, construction, and maintenance ............ 32.79 22.14 10.65 1.79 0.98 2.90 1.81 3.17

Construction, extraction, farming, fishing, and forestry 1 33.32 22.40 10.92 1.33 1.00 2.84 2.24 3.52 Installation, maintenance, and repair .............................. 32.33 21.92 10.41 2.18 0.96 2.95 1.44 2.88 Production, transportation, and material moving ................ 26.54 17.57 8.97 1.65 1.00 2.85 0.95 2.51

Production ...................................................................... 25.96 17.04 8.92 1.66 1.14 2.91 0.81 2.40 Transportation and material moving ............................... 27.24 18.21 9.03 1.64 0.83 2.77 1.13 2.65 **All part-time workers in private industry** ................................ 15.22 11.95 3.26 0.42 0.19 0.76 0.25 1.65 Management, professional, and related ............................. 33.85 26.70 7.15 1.52 0.56 1.40 0.67 3.01

Professional and related ................................................. 33.50 26.42 7.08 1.48 0.55 1.42 0.64 2.99 Sales and office .................................................................. 13.58 10.70 2.88 0.33 0.11 0.80 0.22 1.42

Sales and related ............................................................ 11.95 9.56 2.39 0.22 0.09 0.63 0.16 1.30 Office and administrative support ................................... 15.81 12.25 3.56 0.49 0.14 1.03 0.30 1.60 Service ................................................................................ 11.26 9.18 2.08 0.20 0.12 0.33 0.09 1.35 Production, transportation, and material moving ................ 15.90 11.09 4.81 0.46 0.29 1.66 0.47 1.94

Transportation and material moving ............................... 16.01 10.96 5.05 0.48 0.29 1.80 0.54 1.95 Percent of total compensation

**All full-time workers in private industry** ................................. 100.0 69.0 31.0 7.5 3.1 8.7 3.9 7.8 Management, professional, and related ............................. 100.0 69.5 30.5 8.9 3.2 7.3 4.3 6.7

Management, business, and financial ............................ 100.0 69.3 30.7 9.2 4.0 6.8 4.3 6.5 Professional and related ................................................. 100.0 69.7 30.3 8.7 2.7 7.7 4.3 6.9 Sales and office .................................................................. 100.0 69.7 30.3 6.9 2.5 10.1 3.2 7.6

Sales and related ............................................................ 100.0 73.1 26.9 6.3 2.7 7.6 2.7 7.6 Office and administrative support ................................... 100.0 67.9 32.1 7.3 2.4 11.4 3.4 7.6 Service ................................................................................ 100.0 71.6 28.4 5.7 2.4 8.9 2.0 9.4 Natural resources, construction, and maintenance ............ 100.0 67.5 32.5 5.4 3.0 8.8 5.5 9.7

Construction, extraction, farming, fishing, and forestry 1 100.0 67.2 32.8 4.0 3.0 8.5 6.7 10.6 Installation, maintenance, and repair .............................. 100.0 67.8 32.2 6.7 3.0 9.1 4.5 8.9 Production, transportation, and material moving ................ 100.0 66.2 33.8 6.2 3.8 10.7 3.6 9.5

Production ...................................................................... 100.0 65.6 34.4 6.4 4.4 11.2 3.1 9.3 Transportation and material moving ............................... 100.0 66.9 33.1 6.0 3.0 10.2 4.2 9.7 **All part-time workers in private industry** ................................ 100.0 78.6 21.4 2.8 1.2 5.0 1.6 10.8 Management, professional, and related ............................. 100.0 78.9 21.1 4.5 1.6 4.1 2.0 8.9

Professional and related ................................................. 100.0 78.9 21.1 4.4 1.6 4.2 1.9 8.9 Sales and office .................................................................. 100.0 78.8 21.2 2.4 0.8 5.9 1.6 10.5

Sales and related ............................................................ 100.0 80.0 20.0 1.8 0.7 5.3 1.3 10.9 Office and administrative support ................................... 100.0 77.5 22.5 3.1 0.9 6.5 1.9 10.1 Service ................................................................................ 100.0 81.5 18.5 1.7 1.0 2.9 0.8 12.0 Production, transportation, and material moving ................ 100.0 69.7 30.3 2.9 1.8 10.4 2.9 12.2

Transportation and material moving ............................... 100.0 68.5 31.5 3.0 1.8 11.2 3.3 12.2

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.



## - 20 -

### Table 12. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by industry group and full-time and part-time status, December 2012**

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked

**All full-time workers in private industry** ........... $33.63 $23.22 $10.41 $2.52 $1.03 $2.92 $1.31 $2.62

Goods-producing 1 ............................................ 34.70 23.16 11.54 2.30 1.38 3.31 1.55 3.00

Construction ................................................. 34.42 23.99 10.43 1.50 0.98 2.65 1.84 3.46 Manufacturing ............................................... 34.05 22.34 11.72 2.57 1.47 3.57 1.32 2.79 Service-providing 2 ............................................ 33.33 23.24 10.10 2.59 0.94 2.81 1.25 2.52

Trade, transportation, and utilities ................ 29.72 20.58 9.14 2.03 0.79 2.72 1.15 2.46 Information .................................................... 49.27 32.12 17.15 4.43 1.63 4.79 2.97 3.34 Financial activities ........................................ 42.34 28.37 13.97 3.60 2.27 3.61 1.72 2.78 Professional and business services ............. 38.84 27.71 11.13 3.12 1.01 2.77 1.35 2.87 Education and health services ...................... 32.92 23.04 9.88 2.75 0.62 2.96 1.14 2.41 Leisure and hospitality .................................. 16.18 12.11 4.07 0.80 0.30 1.17 0.27 1.53 Other services .............................................. 28.79 20.12 8.67 2.05 0.54 2.48 1.25 2.35 **All part-time workers in private industry** .......... 15.22 11.95 3.26 0.42 0.19 0.76 0.25 1.65

Service-providing 2 ............................................ 15.10 11.88 3.22 0.42 0.18 0.76 0.24 1.63

Trade, transportation, and utilities ................ 14.04 10.56 3.48 0.35 0.15 1.15 0.32 1.51 Professional and business services ............. 16.90 13.68 3.22 0.34 0.22 0.65 0.13 1.88 Education and health services ...................... 23.82 18.55 5.27 1.06 0.41 1.07 0.45 2.28 Leisure and hospitality .................................. 9.53 8.01 1.51 0.09 0.04 0.15 0.04 1.20 Percent of total compensation

**All full-time workers in private industry** ........... 100.0 69.0 31.0 7.5 3.1 8.7 3.9 7.8

Goods-producing 1 ............................................ 100.0 66.7 33.3 6.6 4.0 9.5 4.5 8.7

Construction ................................................. 100.0 69.7 30.3 4.4 2.8 7.7 5.4 10.1 Manufacturing ............................................... 100.0 65.6 34.4 7.5 4.3 10.5 3.9 8.2 Service-providing 2 ............................................ 100.0 69.7 30.3 7.8 2.8 8.4 3.7 7.6

Trade, transportation, and utilities ................ 100.0 69.2 30.8 6.8 2.6 9.1 3.9 8.3 Information .................................................... 100.0 65.2 34.8 9.0 3.3 9.7 6.0 6.8 Financial activities ........................................ 100.0 67.0 33.0 8.5 5.4 8.5 4.1 6.6 Professional and business services ............. 100.0 71.4 28.6 8.0 2.6 7.1 3.5 7.4 Education and health services ...................... 100.0 70.0 30.0 8.3 1.9 9.0 3.5 7.3 Leisure and hospitality .................................. 100.0 74.8 25.2 5.0 1.9 7.2 1.7 9.4 Other services .............................................. 100.0 69.9 30.1 7.1 1.9 8.6 4.3 8.2 **All part-time workers in private industry** .......... 100.0 78.6 21.4 2.8 1.2 5.0 1.6 10.8

Service-providing 2 ............................................ 100.0 78.7 21.3 2.8 1.2 5.0 1.6 10.8

Trade, transportation, and utilities ................ 100.0 75.2 24.8 2.5 1.1 8.2 2.3 10.8 Professional and business services ............. 100.0 80.9 19.1 2.0 1.3 3.8 0.8 11.1 Education and health services ...................... 100.0 77.9 22.1 4.5 1.7 4.5 1.9 9.6 Leisure and hospitality .................................. 100.0 84.1 15.9 0.9 0.4 1.6 0.4 12.6

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



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### Table 13. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by major industry group and establishment employment size and bargaining unit status, December 2012** 

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked

**All workers, goods-producing industries** 1 ... $34.14 $22.85 $11.29 $2.23 $1.35 $3.22 $1.51 $2.98
1-99 workers ..................................................... 29.01 20.60 8.41 1.51 0.84 2.25 0.94 2.87

1-49 workers ................................................. 27.44 19.72 7.72 1.31 0.75 1.98 0.85 2.83 50-99 workers ............................................... 33.12 22.89 10.23 2.04 1.06 2.94 1.19 3.00 100 workers or more ......................................... 38.48 24.75 13.73 2.84 1.78 4.04 1.99 3.08

100-499 workers ........................................... 33.01 21.80 11.20 2.17 1.16 3.59 1.42 2.86 500 workers or more ..................................... 46.12 28.87 17.25 3.78 2.64 4.66 2.78 3.39
Union ................................................................ 41.38 24.34 17.03 2.34 1.71 5.66 3.66 3.66 Nonunion .......................................................... 32.52 22.51 10.01 2.21 1.26 2.67 1.03 2.83 **All workers, service-providing industries** 2 .. 27.83 19.81 8.02 1.93 0.71 2.19 0.94 2.25
1-99 workers ..................................................... 22.91 17.10 5.80 1.35 0.44 1.50 0.52 2.00

1-49 workers ................................................. 22.23 16.77 5.47 1.25 0.40 1.40 0.45 1.96 50-99 workers ............................................... 25.20 18.24 6.95 1.69 0.57 1.82 0.75 2.12 100 workers or more ......................................... 33.96 23.18 10.78 2.66 1.04 3.05 1.47 2.56

100-499 workers ........................................... 28.37 19.90 8.47 2.03 0.66 2.47 1.05 2.25 500 workers or more ..................................... 42.02 27.91 14.11 3.56 1.60 3.89 2.07 3.00
Union ................................................................ 39.17 23.60 15.58 3.07 1.07 5.44 2.82 3.17 Nonunion .......................................................... 26.96 19.52 7.44 1.85 0.68 1.94 0.80 2.18 Percent of total compensation

**All workers, goods-producing industries** 1 ... 100.0 66.9 33.1 6.5 3.9 9.4 4.4 8.7
1-99 workers ..................................................... 100.0 71.0 29.0 5.2 2.9 7.7 3.3 9.9

1-49 workers ................................................. 100.0 71.9 28.1 4.8 2.7 7.2 3.1 10.3 50-99 workers ............................................... 100.0 69.1 30.9 6.2 3.2 8.9 3.6 9.1 100 workers or more ......................................... 100.0 64.3 35.7 7.4 4.6 10.5 5.2 8.0

100-499 workers ........................................... 100.0 66.1 33.9 6.6 3.5 10.9 4.3 8.7 500 workers or more ..................................... 100.0 62.6 37.4 8.2 5.7 10.1 6.0 7.3
Union ................................................................ 100.0 58.8 41.2 5.6 4.1 13.7 8.9 8.8 Nonunion .......................................................... 100.0 69.2 30.8 6.8 3.9 8.2 3.2 8.7 **All workers, service-providing industries** 2 .. 100.0 71.2 28.8 6.9 2.5 7.9 3.4 8.1
1-99 workers ..................................................... 100.0 74.7 25.3 5.9 1.9 6.5 2.3 8.7

1-49 workers ................................................. 100.0 75.4 24.6 5.6 1.8 6.3 2.0 8.8 50-99 workers ............................................... 100.0 72.4 27.6 6.7 2.3 7.2 3.0 8.4 100 workers or more ......................................... 100.0 68.3 31.7 7.8 3.1 9.0 4.3 7.5

100-499 workers ........................................... 100.0 70.1 29.9 7.2 2.3 8.7 3.7 7.9 500 workers or more ..................................... 100.0 66.4 33.6 8.5 3.8 9.2 4.9 7.1
Union ................................................................ 100.0 60.2 39.8 7.8 2.7 13.9 7.2 8.1 Nonunion .......................................................... 100.0 72.4 27.6 6.8 2.5 7.2 3.0 8.1

1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.

2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration. Note: The sum of individual items may not equal totals due to rounding.



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### Table 14. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry health care and social assistance workers, by industry and occupational group, December 2012** 

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked
**Health care and social assistance** .................... $28.85 $20.54 $8.31 $2.21 $0.63 $2.35 $0.83 $2.28 Management, professional, and related ....... 41.71 29.59 12.12 3.54 0.93 3.22 1.40 3.03

Registered nurses .................................... 47.69 33.55 14.14 3.81 1.49 3.66 1.64 3.55 Sales and office ............................................ 22.33 15.82 6.50 1.56 0.32 2.29 0.55 1.78 Service .......................................................... 16.81 12.14 4.67 0.95 0.42 1.38 0.29 1.62 **Hospitals** ......................................................... 39.03 26.35 12.68 3.33 1.19 3.84 1.49 2.82

Management, professional, and related ....... 47.86 32.84 15.02 4.21 1.46 4.11 1.85 3.39

Registered nurses .................................... 50.17 34.36 15.81 4.25 1.78 4.19 1.96 3.62 Service .......................................................... 21.69 13.71 7.97 1.56 0.80 3.11 0.75 1.76 **Nursing and residential care facilities** .......... 20.37 14.78 5.59 1.33 0.40 1.67 0.28 1.91

Management, professional, and related ....... 31.07 22.87 8.20 2.24 0.57 2.26 0.51 2.64 Service .......................................................... 15.45 11.07 4.38 0.90 0.35 1.38 0.18 1.57 **Nursing care facilities** 1 .............................. 21.73 15.80 5.92 1.41 0.47 1.75 0.28 2.01 Management, professional, and related ....... 33.34 24.81 8.53 2.30 0.65 2.21 0.50 2.87 Service .......................................................... 16.02 11.40 4.62 0.95 0.41 1.49 0.17 1.60 Percent of total compensation
**Health care and social assistance** .................... 100.0 71.2 28.8 7.7 2.2 8.2 2.9 7.9 Management, professional, and related ....... 100.0 70.9 29.1 8.5 2.2 7.7 3.4 7.3

Registered nurses .................................... 100.0 70.3 29.7 8.0 3.1 7.7 3.4 7.4 Sales and office ............................................ 100.0 70.9 29.1 7.0 1.4 10.2 2.5 8.0 Service .......................................................... 100.0 72.2 27.8 5.7 2.5 8.2 1.7 9.6 **Hospitals** ......................................................... 100.0 67.5 32.5 8.5 3.1 9.8 3.8 7.2

Management, professional, and related ....... 100.0 68.6 31.4 8.8 3.1 8.6 3.9 7.1

Registered nurses .................................... 100.0 68.5 31.5 8.5 3.5 8.4 3.9 7.2 Service .......................................................... 100.0 63.2 36.8 7.2 3.7 14.3 3.4 8.1 **Nursing and residential care facilities** .......... 100.0 72.6 27.4 6.5 2.0 8.2 1.4 9.4

Management, professional, and related ....... 100.0 73.6 26.4 7.2 1.8 7.3 1.6 8.5 Service .......................................................... 100.0 71.7 28.3 5.8 2.2 8.9 1.2 10.2 **Nursing care facilities** 1 .............................. 100.0 72.7 27.3 6.5 2.2 8.0 1.3 9.3 Management, professional, and related ....... 100.0 74.4 25.6 6.9 2.0 6.6 1.5 8.6 Service .......................................................... 100.0 71.2 28.8 6.0 2.5 9.3 1.1 10.0

1 Data are available beginning with December 2006. Note: The sum of individual items may not equal totals due to rounding.



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