For release 10:00 a.m. (EST) Wednesday, December 9, 2009 USDL-09-1501 

Technical information: (202) 691-6199 • NCSinfo@bls.gov • www.bls.gov/ect 

Media contact: (202) 691-5902 • PressOffice@bls.gov 

EMPLOYER COSTS FOR EMPLOYEE COMPENSATION – SEPTEMBER 2009 

State and local government employers spent an average of $39.83 per hour worked for total employee 

compensation in September 2009, the U.S. Bureau of Labor Statistics reported today. Wages and 

salaries averaged $26.24 per hour worked and accounted for 65.9 percent of these costs, while benefits 

averaged $13.60 and accounted for the remaining 34.1 percent. Total employer compensation costs for 

private industry workers averaged $27.49 per hour worked in September 2009. Total employer 

compensation costs for civilian workers, which include private industry and state and local government 

workers, averaged $29.40 per hour worked in September 2009. (See chart 1.) 

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. 

Health benefit employer costs were $4.43 per hour worked for state and local government and $2.01 in 

private industry. Paid leave, including vacation, holiday, sick, and personal leave, cost $3.05 per hour 

worked for state and local government and $1.86 in private industry. Retirement and savings costs, 

which include both defined benefit and defined contribution plans, were $3.23 per hour worked for state 

and local government employers and 94 cents for private employers. (See chart 2.) 

 Cost per hour worked 

Chart 2. Employer costs per hour worked: selected

benefits, state and local government and private 

industry workers, September 2009 

Cost per hour worked 

Chart 1. Employer costs per hour worked: civilian, 

private industry, and state and local government 

workers, September 2009 
- 2 - 

Civilian

Civilian employer costs averaged $2.53 per hour worked for insurance benefits (life, health, and 

disability insurance) or 8.6 percent of total compensation. In addition to insurance, the other benefit 

categories were: paid leave (vacation, holiday, sick leave, and personal leave), which averaged $2.04 

(6.9 percent of total compensation); supplemental pay (overtime and premium, shift differentials, and 

nonproduction bonuses), which averaged 76 cents per hour worked (2.6 percent); retirement and 

savings, which averaged $1.29 per hour (4.4 percent of total compensation); and legally required 

benefits (Social Security, Medicare, unemployment insurance, and workers’ compensation), which 

averaged $2.28 per hour worked (7.8 percent). (See table A and table 1.) 

Private industry 

Private industry employer compensation costs averaged $27.49 per hour worked. Private industry 

employer wages and salaries averaged $19.45 per hour (70.7 percent of total compensation), while 

benefits averaged $8.05 (29.3 percent). Employer costs for paid leave averaged $1.86 per hour worked 

(6.8 percent), supplemental pay averaged 83 cents (3.0 percent), insurance benefits averaged $2.15 

(7.8 percent), retirement and savings averaged 94 cents (3.4 percent), and legally required benefits

averaged $2.27 (8.2 percent) per hour worked. (See table 5.) 

Compensation costs in state and local government 

State and local government compensation costs averaged $39.83 per hour worked. State and local 

government wages and salaries averaged $26.24 per hour (65.9 percent of total compensation), while 

benefits averaged $13.60 (34.1 percent). Among state and local government employees, average hourly 

compensation costs were higher for management, professional, and related occupations ($48.80) than for 

service occupations ($29.40) and sales and office occupations ($27.41). (See table 3.) 

For state and local government employees, employer costs for insurance benefits were $4.59 per hour, 

or 11.5 percent of total compensation. The largest component of insurance costs was health insurance, 

which averaged $4.43, or 11.1 percent of total compensation for state and local government employees. 

In September 2009, the average cost for retirement and savings benefits was $3.23 per hour worked in 

state and local governments (8.1 percent of total compensation). Included in this amount were employer 

costs for defined benefit plans, which averaged $2.91 per hour (7.3 percent), and defined contribution 

plans, which averaged 32 cents (0.8 percent). Defined benefit plans specify a formula for determining 

future benefits, while defined contribution plans specify employer contributions but do not guarantee the 

amount of future benefits. 

Two major components of benefit costs are paid leave and legally required benefits. Paid leave benefit 

costs include vacation, holiday, sick leave, and personal leave. The average cost for paid leave was 

$3.05 per hour worked for state and local government employees. Costs for legally required benefits, 

including Social Security, Medicare, unemployment insurance (both state and federal), and workers’ 

compensation, averaged $2.38 per hour worked for state and local government employees. 

The National Compensation Survey produces data on the percentage of state and local government 

workers with access to and participation in employee benefit plans, including health and retirement and 

savings plans. Detailed state and local government benefits data, including civilian and private industry 

data, are available at http://www.bls.gov/ncs/ebs/. 
- 3 - 

 Table A. Relative importance of employer costs for employee compensation, September 2009 

Compensation 

component 

Civilian 

workers 

Private 

industry 

State and local 

government 

Wages and salaries 69.7% 70.7% 65.9% 

Benefits 30.3 29.3 34.1 

 Paid leave 6.9 6.8 7.6 

 Supplemental pay 2.6 3.0 0.9 

 Insurance 8.6 7.8 11.5 

 Health benefits 8.1 7.3 11.1 

 Retirement and savings 4.4 3.4 8.1 

 Defined benefit 2.7 1.5 7.3 

 Defined contribution 1.7 1.9 0.8 

 Legally required 7.8 8.2 6.0 

_____________

The Employer Costs for Employee Compensation for December 2009 is scheduled to be released 

on Wednesday, March 10, 2010, at 10:00 a.m. (EST). 

Employer Costs for Employee Compensation data on total compensation, wages and salaries, and 

benefits in private industry are now produced annually for 15 metropolitan areas, based on March data, 

at http://www.bls.gov/ncs/ect/sp/ectb0024.pdf. For further information about metropolitan area ECEC 

estimates see: “BLS Introduces New Employer Costs for Employee Compensation Data for Private 

Industry Workers in 15 Metropolitan Areas” at 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/escuptc12.pdf and 

www.bls.gov/ncs/ect/sp/ecsuptc12.txt. 

Historical ECEC data are available in three listings, all available at http://www.bls.gov/ect/#tables. The 

first historical listing covers data for the March reference periods from 1986 to 2001. These data use the 

Standard Industrial Classification (SIC) and Census of Population occupational classification systems. 

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 Census of Population 

occupational classification systems. The final listing includes data for March 2004 to the current 

reference period. These are based on the North American Industry Classification System (NAICS) and 

Standard Occupational Classification (SOC) systems. 

Information in this release will be made available to sensory impaired individuals upon request— 

Telephone: (202) 691-5200; Federal Relay Service: (800) 877-8339. 

BLS news releases, including the ECEC, are available through an e-mail subscription service at: 

www.bls.gov/bls/list.htm. 
- 4 - 

TECHNICAL NOTE 

Employer Costs for Employee Compensation (ECEC) measures the average cost to employers for wages 

and salaries and benefits per employee hour worked. 

ECEC includes the civilian economy, which includes data from both private industry and state and local 

government. Excluded from private industry are the self-employed and farm and private household 

workers. Federal government workers are excluded from the public sector. The private industry series 

and the state and local government series provide data for the two sectors separately. 

The cost levels for this quarter were collected from a probability sample of approximately 62,700 

occupations selected from a sample of about 13,200 establishments in private industry and 

approximately 11,700 occupations from a sample of about 1,900 establishments in state and local 

governments. The private industry sample is rotated over approximately 5 years, which makes the 

sample more representative of the economy and reduces respondent burden. The state and local 

government sample, which is replaced less frequently than the private industry sample, was replaced in 

its entirety in September 2007. The sample is replaced on a cross-area, cross-industry basis. Data are 

collected for the pay period including the 12th day of the survey months of March, June, September, and 

December. 

Comparing private and public sector data

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

private industry. Differences between these sectors stem from factors such as variation in work 

activities and occupational structures. Manufacturing and sales, for example, make up a large part of 

private industry work activities but are rare in state and local government. Professional and 

administrative support occupations (including teachers) account for two-thirds of the state and local 

government workforce, compared with one-half of private industry. 

ECEC quarterly publication focus

ECEC news releases are published quarterly, providing civilian, private industry, and state and local 

government cost per hour estimates as well as additional detail on a specific compensation cost topic of 

interest. This quarter focuses on compensation costs in state and local government. Topics of news 

releases for the upcoming reference periods are as follows: 

• December 2009 —Legally required and paid leave benefit costs in private industry 

• March 2010—Health benefit costs in private industry 

• June 2010—Retirement and savings benefit costs in private industry 

ECEC detailed information and measures

For detailed information on the Employer Costs for Employee Compensation, see Chapter 8. National 

Compensation Measures of the BLS Handbook of Methods at: www.bls.gov/opub/hom/pdf/homch8.pdf. 
- 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, September 2009

Compensation

component

Occupational group

All

workers1

Management,

professional,

and

related

Sales

and

office

Service

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $29.40 100.0 $48.87 100.0 $21.99 100.0 $16.08 100.0

Wages and salaries .............................................. 20.50 69.7 34.25 70.1 15.56 70.7 11.45 71.2

Total benefits ........................................................ 8.90 30.3 14.62 29.9 6.43 29.3 4.63 28.8

Paid leave ......................................................... 2.04 6.9 3.90 8.0 1.45 6.6 0.90 5.6

Vacation ........................................................ 0.99 3.4 1.86 3.8 0.71 3.2 0.43 2.7

Holiday .......................................................... 0.65 2.2 1.19 2.4 0.47 2.2 0.28 1.8

Sick ............................................................... 0.31 1.1 0.66 1.3 0.21 0.9 0.15 0.9

Personal ....................................................... 0.09 0.3 0.19 0.4 0.06 0.3 0.04 0.2

Supplemental pay ............................................. 0.76 2.6 1.28 2.6 0.47 2.1 0.29 1.8

Overtime and premium4 ............................... 0.26 0.9 0.16 0.3 0.14 0.7 0.17 1.1

Shift differentials ........................................... 0.06 0.2 0.11 0.2 0.02 0.1 0.05 0.3

Nonproduction bonuses ................................ 0.43 1.5 1.01 2.1 0.30 1.4 0.07 0.4

Insurance .......................................................... 2.53 8.6 3.76 7.7 2.09 9.5 1.37 8.5

Life ................................................................ 0.05 0.2 0.10 0.2 0.03 0.2 0.02 0.1

Health ........................................................... 2.39 8.1 3.51 7.2 1.99 9.0 1.32 8.2

Short-term disability ...................................... 0.05 0.2 0.07 0.2 0.04 0.2 5 ( ) 6 ( )

Long-term disability ...................................... 0.04 0.1 0.09 0.2 0.03 0.1 5 ( ) 6 ( )

Retirement and savings .................................... 1.29 4.4 2.47 5.0 0.72 3.3 0.61 3.8

Defined benefit ............................................. 0.79 2.7 1.50 3.1 0.33 1.5 0.47 2.9

Defined contribution ...................................... 0.50 1.7 0.96 2.0 0.39 1.8 0.14 0.9

Legally required benefits .................................. 2.28 7.8 3.21 6.6 1.71 7.8 1.47 9.1

Social Security and Medicare ....................... 1.67 5.7 2.68 5.5 1.30 5.9 0.96 6.0

Social Security7 ........................................ 1.33 4.5 2.12 4.3 1.05 4.8 0.77 4.8

Medicare ................................................... 0.34 1.1 0.57 1.2 0.25 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 .................... 0.14 0.5 0.13 0.3 0.13 0.6 0.11 0.7

Workers’ compensation ................................ 0.45 1.5 0.38 0.8 0.25 1.1 0.36 2.2

See footnotes at end of table.
- 6 - 

Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: Civilian workers, by major occupational and industry group, September 2009 — Continued

Compensation

component

Occupational group Industry group

Natural

resources,

construction,

and

maintenance

Production,

transportation,

and

material

moving

Goodsproducing2Serviceproviding3

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $31.38 100.0 $23.78 100.0 $32.35 100.0 $28.86 100.0

Wages and salaries .............................................. 21.22 67.6 15.87 66.7 21.67 67.0 20.28 70.3

Total benefits ........................................................ 10.17 32.4 7.91 33.3 10.68 33.0 8.58 29.7

Paid leave ......................................................... 1.67 5.3 1.45 6.1 2.09 6.5 2.03 7.0

Vacation ........................................................ 0.88 2.8 0.73 3.1 1.11 3.4 0.97 3.4

Holiday .......................................................... 0.54 1.7 0.51 2.1 0.75 2.3 0.63 2.2

Sick ............................................................... 0.18 0.6 0.16 0.7 0.18 0.6 0.33 1.2

Personal ....................................................... 0.07 0.2 0.04 0.2 0.05 0.2 0.10 0.3

Supplemental pay ............................................. 0.98 3.1 0.82 3.5 1.20 3.7 0.67 2.3

Overtime and premium4 ............................... 0.66 2.1 0.52 2.2 0.58 1.8 0.20 0.7

Shift differentials ........................................... 0.05 0.2 0.09 0.4 0.09 0.3 0.06 0.2

Nonproduction bonuses ................................ 0.27 0.9 0.21 0.9 0.54 1.7 0.42 1.4

Insurance .......................................................... 2.80 8.9 2.50 10.5 3.03 9.4 2.44 8.4

Life ................................................................ 0.06 0.2 0.05 0.2 0.07 0.2 0.05 0.2

Health ........................................................... 2.64 8.4 2.36 9.9 2.83 8.8 2.30 8.0

Short-term disability ...................................... 0.07 0.2 0.06 0.3 0.08 0.3 0.04 0.1

Long-term disability ...................................... 0.03 0.1 0.04 0.2 0.04 0.1 0.04 0.1

Retirement and savings .................................... 1.61 5.1 0.90 3.8 1.44 4.5 1.27 4.4

Defined benefit ............................................. 1.13 3.6 0.54 2.3 0.84 2.6 0.78 2.7

Defined contribution ...................................... 0.48 1.5 0.36 1.5 0.60 1.9 0.48 1.7

Legally required benefits .................................. 3.12 9.9 2.23 9.4 2.91 9.0 2.17 7.5

Social Security and Medicare ....................... 1.78 5.7 1.36 5.7 1.85 5.7 1.64 5.7

Social Security7 ........................................ 1.44 4.6 1.09 4.6 1.49 4.6 1.30 4.5

Medicare ................................................... 0.34 1.1 0.26 1.1 0.36 1.1 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 .................... 0.18 0.6 0.17 0.7 0.20 0.6 0.12 0.4

Workers’ compensation ................................ 1.13 3.6 0.68 2.9 0.83 2.6 0.38 1.3

1 Includes workers in the private nonfarm economy excluding

households and the public sector excluding the Federal government. 2 Includes mining, construction, and manufacturing. The

agriculture, forestry, farming, and hunting sector is excluded. 3 Includes utilities; wholesale trade; retail trade; transportation

and warehousing; information; finance and insurance; real estate

and rental and leasing; professional and technical services;

management of companies and enterprises; administrative and

waste services; educational services; health care and social

assistance; arts, entertainment and recreation; accommodation and

food services; other services, except public administration; and

public administration. 4 Includes premium pay for work in addition to the regular work

schedule (such as overtime, weekends, and holidays). 5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent. 7 Comprises the Old-Age, Survivors, and Disability Insurance

(OASDI) program.

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

rounding.
- 7 - 

Table 2. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: Civilian workers, by occupational and industry group, September 2009

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Cost per hour worked

Civilian workers1 ....................................................... $29.40 $20.50 $8.90 $2.04 $0.76 $2.53 $1.29 $2.28

Occupational group

Management, professional, and related ....... 48.87 34.25 14.62 3.90 1.28 3.76 2.47 3.21

Management, business, and financial ...... 54.52 37.70 16.82 4.97 1.99 3.80 2.51 3.56

Professional and related ........................... 46.76 32.97 13.80 3.50 1.02 3.75 2.45 3.08

Teachers2 ............................................. 52.48 37.70 14.79 2.69 0.15 5.02 3.92 3.00

Primary, secondary, and special

education school teachers .............. 51.06 36.35 14.71 2.45 0.16 5.44 3.91 2.75

Registered nurses ................................ 47.64 33.48 14.16 4.04 1.58 3.28 1.77 3.49

Sales and office ............................................ 21.99 15.56 6.43 1.45 0.47 2.09 0.72 1.71

Sales and related ...................................... 20.12 15.07 5.05 1.07 0.51 1.33 0.46 1.68

Office and administrative support ............. 23.11 15.85 7.25 1.67 0.44 2.54 0.87 1.73

Service .......................................................... 16.08 11.45 4.63 0.90 0.29 1.37 0.61 1.47

Natural resources, construction, and

maintenance ............................................... 31.38 21.22 10.17 1.67 0.98 2.80 1.61 3.12

Construction, extraction, farming, fishing,

and forestry3 ........................................... 31.65 21.18 10.46 1.27 1.02 2.75 1.97 3.46

Installation, maintenance, and repair ........ 31.09 21.25 9.84 2.11 0.93 2.86 1.20 2.74

Production, transportation, and material

moving ........................................................ 23.78 15.87 7.91 1.45 0.82 2.50 0.90 2.23

Production ................................................ 24.26 16.10 8.16 1.58 0.97 2.66 0.74 2.21

Transportation and material moving ......... 23.31 15.64 7.67 1.31 0.69 2.35 1.06 2.26

Industry group

Education and health services ...................... 34.41 24.11 10.30 2.45 0.45 3.26 1.82 2.31

Educational services ................................. 41.94 29.15 12.79 2.63 0.15 4.54 3.03 2.44

Elementary and secondary schools ...... 41.94 28.99 12.95 2.29 0.16 4.89 3.28 2.33

Junior colleges, colleges, and

 universities ......................................... 44.60 30.99 13.61 3.67 0.14 4.22 2.83 2.75

Health care and social assistance ............ 29.33 20.71 8.62 2.34 0.65 2.40 1.01 2.23

Hospitals ............................................... 35.83 24.18 11.65 3.17 1.07 3.46 1.40 2.55

Percent of total compensation

Civilian workers1 ....................................................... 100.0 69.7 30.3 6.9 2.6 8.6 4.4 7.8

Occupational group

Management, professional, and related ....... 100.0 70.1 29.9 8.0 2.6 7.7 5.0 6.6

Management, business, and financial ...... 100.0 69.1 30.9 9.1 3.6 7.0 4.6 6.5

Professional and related ........................... 100.0 70.5 29.5 7.5 2.2 8.0 5.2 6.6

Teachers2 ............................................. 100.0 71.8 28.2 5.1 0.3 9.6 7.5 5.7

Primary, secondary, and special

education school teachers .............. 100.0 71.2 28.8 4.8 0.3 10.6 7.7 5.4

Registered nurses ................................ 100.0 70.3 29.7 8.5 3.3 6.9 3.7 7.3

Sales and office ............................................ 100.0 70.7 29.3 6.6 2.1 9.5 3.3 7.8

Sales and related ...................................... 100.0 74.9 25.1 5.3 2.5 6.6 2.3 8.4

Office and administrative support ............. 100.0 68.6 31.4 7.2 1.9 11.0 3.8 7.5

Service .......................................................... 100.0 71.2 28.8 5.6 1.8 8.5 3.8 9.1

Natural resources, construction, and

maintenance ............................................... 100.0 67.6 32.4 5.3 3.1 8.9 5.1 9.9

Construction, extraction, farming, fishing,

and forestry3 ........................................... 100.0 66.9 33.1 4.0 3.2 8.7 6.2 10.9

Installation, maintenance, and repair ........ 100.0 68.4 31.6 6.8 3.0 9.2 3.9 8.8

Production, transportation, and material

moving ........................................................ 100.0 66.7 33.3 6.1 3.5 10.5 3.8 9.4

Production ................................................ 100.0 66.4 33.6 6.5 4.0 11.0 3.0 9.1

Transportation and material moving ......... 100.0 67.1 32.9 5.6 3.0 10.1 4.6 9.7

Industry group

Education and health services ...................... 100.0 70.1 29.9 7.1 1.3 9.5 5.3 6.7

Educational services ................................. 100.0 69.5 30.5 6.3 0.4 10.8 7.2 5.8

Elementary and secondary schools ...... 100.0 69.1 30.9 5.4 0.4 11.7 7.8 5.6

Junior colleges, colleges, and

 universities ......................................... 100.0 69.5 30.5 8.2 0.3 9.5 6.4 6.2

Health care and social assistance ............ 100.0 70.6 29.4 8.0 2.2 8.2 3.4 7.6

Hospitals ............................................... 100.0 67.5 32.5 8.8 3.0 9.7 3.9 7.1

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.
- 8 - 

Table 3. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and local

government workers, by major occupational and industry group, September 2009

Compensation

component

Occupational group1 Industry group

All

workers

Management,

professional,

and

related

Sales

and

office

Service Service-providing2

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $39.83 100.0 $48.80 100.0 $27.41 100.0 $29.40 100.0 $39.88 100.0

Wages and salaries .............................................. 26.24 65.9 33.35 68.3 16.87 61.5 17.76 60.4 26.28 65.9

Total benefits ........................................................ 13.60 34.1 15.45 31.7 10.55 38.5 11.64 39.6 13.59 34.1

Paid leave ......................................................... 3.05 7.6 3.44 7.0 2.47 9.0 2.62 8.9 3.04 7.6

Vacation ........................................................ 1.17 2.9 1.20 2.5 1.11 4.0 1.13 3.8 1.17 2.9

Holiday .......................................................... 0.91 2.3 0.98 2.0 0.78 2.9 0.85 2.9 0.91 2.3

Sick ............................................................... 0.76 1.9 0.97 2.0 0.48 1.7 0.52 1.8 0.76 1.9

Personal ....................................................... 0.21 0.5 0.28 0.6 0.10 0.4 0.12 0.4 0.21 0.5

Supplemental pay ............................................. 0.34 0.9 0.26 0.5 0.20 0.7 0.56 1.9 0.34 0.9

Overtime and premium3 ............................... 0.18 0.4 0.08 0.2 0.11 0.4 0.36 1.2 0.18 0.4

Shift differentials ........................................... 0.05 0.1 0.03 0.1 0.02 0.1 0.09 0.3 0.05 0.1

Nonproduction bonuses ................................ 0.12 0.3 0.14 0.3 0.07 0.3 0.11 0.4 0.12 0.3

Insurance .......................................................... 4.59 11.5 5.11 10.5 4.17 15.2 3.70 12.6 4.59 11.5

Life ................................................................ 0.09 0.2 0.12 0.3 0.05 0.2 0.04 0.2 0.09 0.2

Health ........................................................... 4.43 11.1 4.89 10.0 4.06 14.8 3.61 12.3 4.43 11.1

Short-term disability ...................................... 0.02 0.1 0.03 0.1 0.02 0.1 0.02 0.1 0.02 0.1

Long-term disability ...................................... 0.05 0.1 0.07 0.1 0.04 0.1 0.03 0.1 0.05 0.1

Retirement and savings .................................... 3.23 8.1 3.89 8.0 1.98 7.2 2.79 9.5 3.23 8.1

Defined benefit ............................................. 2.91 7.3 3.49 7.2 1.75 6.4 2.57 8.7 2.91 7.3

Defined contribution ...................................... 0.32 0.8 0.40 0.8 0.23 0.9 0.22 0.8 0.32 0.8

Legally required benefits .................................. 2.38 6.0 2.75 5.6 1.72 6.3 1.97 6.7 2.38 6.0

Social Security and Medicare ....................... 1.85 4.6 2.27 4.7 1.33 4.8 1.29 4.4 1.85 4.6

Social Security4 ........................................ 1.43 3.6 1.75 3.6 1.05 3.8 1.00 3.4 1.43 3.6

Medicare ................................................... 0.42 1.1 0.52 1.1 0.28 1.0 0.29 1.0 0.42 1.1

Federal unemployment insurance ................ 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( )

State unemployment insurance .................... 0.07 0.2 0.06 0.1 0.06 0.2 0.07 0.2 0.07 0.2

Workers’ compensation ................................ 0.47 1.2 0.41 0.8 0.34 1.2 0.61 2.1 0.47 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.
- 9 - 

Table 4. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: State and local government workers, by occupational and industry group, September 2009

Series

Total

compensation

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 ........................ $39.83 $26.24 $13.60 $3.05 $0.34 $4.59 $3.23 $2.38

Occupational group

Management, professional, and related ....... 48.80 33.35 15.45 3.44 0.26 5.11 3.89 2.75

Professional and related ........................... 48.10 33.02 15.07 3.14 0.24 5.12 3.90 2.68

Teachers1 ............................................. 54.66 38.67 15.99 2.76 0.14 5.64 4.52 2.93

Primary, secondary, and special

education school teachers .............. 53.64 37.88 15.76 2.54 0.15 5.95 4.37 2.76

Sales and office ............................................ 27.41 16.87 10.55 2.47 0.20 4.17 1.98 1.72

Office and administrative support ............. 27.60 16.93 10.66 2.50 0.20 4.23 2.01 1.72

Service .......................................................... 29.40 17.76 11.64 2.62 0.56 3.70 2.79 1.97

Industry group

Education and health services ...................... 42.31 28.79 13.52 2.79 0.21 4.83 3.31 2.37

Educational services ................................. 42.65 29.24 13.41 2.61 0.15 4.93 3.37 2.35

Elementary and secondary schools ...... 42.45 29.14 13.31 2.31 0.15 5.10 3.47 2.29

Junior colleges, colleges, and

 universities ......................................... 43.63 29.81 13.82 3.65 0.13 4.42 3.08 2.55

Health care and social assistance ............ 40.26 26.03 14.23 3.92 0.60 4.20 2.99 2.52

Hospitals ............................................... 36.56 23.46 13.10 3.49 0.74 4.39 2.13 2.35

Public administration .................................... 37.18 22.98 14.20 3.56 0.55 4.34 3.33 2.42

Percent of total compensation

State and local government workers ........................ 100.0 65.9 34.1 7.6 0.9 11.5 8.1 6.0

Occupational group

Management, professional, and related ....... 100.0 68.3 31.7 7.0 0.5 10.5 8.0 5.6

Professional and related ........................... 100.0 68.7 31.3 6.5 0.5 10.6 8.1 5.6

Teachers1 ............................................. 100.0 70.8 29.2 5.1 0.3 10.3 8.3 5.4

Primary, secondary, and special

education school teachers .............. 100.0 70.6 29.4 4.7 0.3 11.1 8.1 5.1

Sales and office ............................................ 100.0 61.5 38.5 9.0 0.7 15.2 7.2 6.3

Office and administrative support ............. 100.0 61.4 38.6 9.1 0.7 15.3 7.3 6.2

Service .......................................................... 100.0 60.4 39.6 8.9 1.9 12.6 9.5 6.7

Industry group

Education and health services ...................... 100.0 68.0 32.0 6.6 0.5 11.4 7.8 5.6

Educational services ................................. 100.0 68.6 31.4 6.1 0.3 11.6 7.9 5.5

Elementary and secondary schools ...... 100.0 68.6 31.4 5.4 0.4 12.0 8.2 5.4

Junior colleges, colleges, and

 universities ......................................... 100.0 68.3 31.7 8.4 0.3 10.1 7.1 5.8

Health care and social assistance ............ 100.0 64.6 35.4 9.7 1.5 10.4 7.4 6.3

Hospitals ............................................... 100.0 64.2 35.8 9.5 2.0 12.0 5.8 6.4

Public administration .................................... 100.0 61.8 38.2 9.6 1.5 11.7 9.0 6.5

1 Includes postsecondary teachers; primary, secondary, and

special education teachers; and other teachers and instructors.

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

rounding.
- 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,

September 2009

Compensation

component

Occupational group

All

workers

Management,

professional,

and

related

Sales

and

office

Service

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $27.49 100.0 $48.91 100.0 $21.48 100.0 $13.65 100.0

Wages and salaries .............................................. 19.45 70.7 34.63 70.8 15.44 71.9 10.30 75.5

Total benefits ........................................................ 8.05 29.3 14.27 29.2 6.04 28.1 3.35 24.5

Paid leave ......................................................... 1.86 6.8 4.10 8.4 1.35 6.3 0.58 4.3

Vacation ........................................................ 0.96 3.5 2.14 4.4 0.67 3.1 0.30 2.2

Holiday .......................................................... 0.60 2.2 1.28 2.6 0.45 2.1 0.18 1.3

Sick ............................................................... 0.23 0.8 0.52 1.1 0.18 0.8 0.08 0.6

Personal ....................................................... 0.07 0.3 0.16 0.3 0.06 0.3 0.02 0.2

Supplemental pay ............................................. 0.83 3.0 1.71 3.5 0.49 2.3 0.24 1.7

Overtime and premium1 ............................... 0.27 1.0 0.20 0.4 0.15 0.7 0.14 1.0

Shift differentials ........................................... 0.07 0.2 0.14 0.3 0.02 0.1 0.04 0.3

Nonproduction bonuses ................................ 0.49 1.8 1.37 2.8 0.32 1.5 0.06 0.4

Insurance .......................................................... 2.15 7.8 3.19 6.5 1.89 8.8 0.94 6.9

Life ................................................................ 0.05 0.2 0.09 0.2 0.03 0.2 2 ( ) 3 ( )

Health ........................................................... 2.01 7.3 2.92 6.0 1.79 8.3 0.91 6.7

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 .................................... 0.94 3.4 1.87 3.8 0.60 2.8 0.21 1.5

Defined benefit ............................................. 0.40 1.5 0.66 1.4 0.19 0.9 0.08 0.6

Defined contribution ...................................... 0.54 1.9 1.20 2.5 0.40 1.9 0.12 0.9

Legally required benefits .................................. 2.27 8.2 3.40 7.0 1.71 8.0 1.38 10.1

Social Security and Medicare ....................... 1.64 6.0 2.86 5.8 1.30 6.1 0.90 6.6

Social Security4 ........................................ 1.32 4.8 2.27 4.6 1.05 4.9 0.73 5.4

Medicare ................................................... 0.32 1.2 0.58 1.2 0.25 1.2 0.17 1.3

Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.2 0.04 0.3

State unemployment insurance .................... 0.15 0.5 0.16 0.3 0.14 0.6 0.12 0.9

Workers’ compensation ................................ 0.45 1.6 0.36 0.7 0.24 1.1 0.32 2.3

See footnotes at end of table.
- 11 - 

Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: Private industry workers, by major occupational group and bargaining unit status,

September 2009 — 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 .................................................. $31.18 100.0 $23.52 100.0 $37.02 100.0 $26.38 100.0

Wages and salaries .............................................. 21.28 68.3 15.77 67.1 23.00 62.1 19.03 72.2

Total benefits ........................................................ 9.90 31.7 7.75 32.9 14.02 37.9 7.34 27.8

Paid leave ......................................................... 1.53 4.9 1.41 6.0 2.74 7.4 1.75 6.6

Vacation ........................................................ 0.82 2.6 0.72 3.1 1.42 3.8 0.91 3.4

Holiday .......................................................... 0.50 1.6 0.50 2.1 0.81 2.2 0.57 2.2

Sick ............................................................... 0.14 0.4 0.15 0.6 0.37 1.0 0.21 0.8

Personal ....................................................... 0.07 0.2 0.04 0.2 0.14 0.4 0.06 0.2

Supplemental pay ............................................. 1.02 3.3 0.84 3.6 1.15 3.1 0.79 3.0

Overtime and premium1 ............................... 0.68 2.2 0.53 2.3 0.76 2.1 0.22 0.8

Shift differentials ........................................... 0.04 0.1 0.09 0.4 0.17 0.5 0.05 0.2

Nonproduction bonuses ................................ 0.29 0.9 0.21 0.9 0.22 0.6 0.52 2.0

Insurance .......................................................... 2.65 8.5 2.42 10.3 4.51 12.2 1.87 7.1

Life ................................................................ 0.06 0.2 0.04 0.2 0.08 0.2 0.04 0.2

Health ........................................................... 2.49 8.0 2.27 9.6 4.24 11.4 1.75 6.6

Short-term disability ...................................... 0.07 0.2 0.06 0.3 0.12 0.3 0.04 0.2

Long-term disability ...................................... 0.03 0.1 0.04 0.2 0.07 0.2 0.04 0.1

Retirement and savings .................................... 1.51 4.8 0.85 3.6 2.45 6.6 0.76 2.9

Defined benefit ............................................. 1.01 3.2 0.48 2.0 1.75 4.7 0.25 0.9

Defined contribution ...................................... 0.50 1.6 0.37 1.6 0.70 1.9 0.52 2.0

Legally required benefits .................................. 3.19 10.2 2.24 9.5 3.16 8.5 2.16 8.2

Social Security and Medicare ....................... 1.80 5.8 1.35 5.8 2.01 5.4 1.59 6.0

Social Security4 ........................................ 1.46 4.7 1.09 4.7 1.62 4.4 1.28 4.8

Medicare ................................................... 0.34 1.1 0.26 1.1 0.39 1.1 0.31 1.2

Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1

State unemployment insurance .................... 0.19 0.6 0.17 0.7 0.22 0.6 0.14 0.5

Workers’ compensation ................................ 1.17 3.7 0.68 2.9 0.90 2.4 0.40 1.5

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.
- 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, September 2009

Compensation

component

Goods-producing1 Service-providing2

All goodsproducing1 Construction Manufacturing

All

serviceproviding3

Trade,

transportation,

and

utilities

Information

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $32.32 100.0 $31.38 100.0 $32.03 100.0 $26.42 100.0 $23.20 100.0 $40.97 100.0

Wages and salaries .............................................. 21.67 67.1 21.69 69.1 21.25 66.4 18.95 71.7 16.46 70.9 28.20 68.8

Total benefits ........................................................ 10.65 32.9 9.69 30.9 10.78 33.6 7.47 28.3 6.74 29.1 12.77 31.2

Paid leave ......................................................... 2.08 6.4 1.11 3.5 2.47 7.7 1.81 6.8 1.41 6.1 3.81 9.3

Vacation ........................................................ 1.10 3.4 0.62 2.0 1.29 4.0 0.93 3.5 0.73 3.1 1.94 4.7

Holiday .......................................................... 0.74 2.3 0.39 1.2 0.89 2.8 0.56 2.1 0.44 1.9 1.02 2.5

Sick ............................................................... 0.18 0.6 0.08 0.3 0.22 0.7 0.24 0.9 0.19 0.8 0.49 1.2

Personal ....................................................... 0.05 0.1 0.03 0.1 0.06 0.2 0.08 0.3 0.05 0.2 0.36 0.9

Supplemental pay ............................................. 1.21 3.7 1.07 3.4 1.21 3.8 0.75 2.8 0.55 2.4 1.07 2.6

Overtime and premium4 ............................... 0.58 1.8 0.62 2.0 0.54 1.7 0.20 0.8 0.27 1.2 0.36 0.9

Shift differentials ........................................... 0.09 0.3 5 ( ) 6 ( ) 0.13 0.4 0.06 0.2 0.02 0.1 0.06 0.1

Nonproduction bonuses ................................ 0.54 1.7 0.44 1.4 0.54 1.7 0.48 1.8 0.26 1.1 0.66 1.6

Insurance .......................................................... 3.02 9.3 2.35 7.5 3.26 10.2 1.96 7.4 1.94 8.4 3.60 8.8

Life ................................................................ 0.07 0.2 0.06 0.2 0.07 0.2 0.04 0.2 0.03 0.1 0.05 0.1

Health ........................................................... 2.82 8.7 2.24 7.1 3.04 9.5 1.83 6.9 1.84 7.9 3.29 8.0

Short-term disability ...................................... 0.08 0.3 0.04 0.1 0.10 0.3 0.05 0.2 0.03 0.1 0.19 0.5

Long-term disability ...................................... 0.04 0.1 5 ( ) 6 ( ) 0.05 0.2 0.04 0.2 0.04 0.2 0.06 0.2

Retirement and savings .................................... 1.43 4.4 1.67 5.3 1.21 3.8 0.83 3.1 0.80 3.4 1.43 3.5

Defined benefit ............................................. 0.82 2.5 1.14 3.6 0.61 1.9 0.31 1.2 0.36 1.5 0.53 1.3

Defined contribution ...................................... 0.61 1.9 0.54 1.7 0.61 1.9 0.52 2.0 0.44 1.9 0.89 2.2

Legally required benefits .................................. 2.92 9.0 3.48 11.1 2.63 8.2 2.12 8.0 2.03 8.8 2.87 7.0

Social Security and Medicare ....................... 1.85 5.7 1.80 5.7 1.85 5.8 1.59 6.0 1.37 5.9 2.40 5.9

Social Security7 ........................................ 1.49 4.6 1.46 4.6 1.49 4.6 1.28 4.8 1.11 4.8 1.92 4.7

Medicare ................................................... 0.36 1.1 0.34 1.1 0.36 1.1 0.31 1.2 0.27 1.1 0.48 1.2

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 .................... 0.20 0.6 0.26 0.8 0.18 0.6 0.14 0.5 0.13 0.6 0.15 0.4

Workers’ compensation ................................ 0.83 2.6 1.40 4.4 0.57 1.8 0.36 1.4 0.49 2.1 0.28 0.7

See footnotes at end of table.
- 13 - 

Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:

Private industry workers, by major industry group, September 2009 — Continued

Compensation

component

Service-providing2

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 .................................................. $35.88 100.0 $33.41 100.0 $29.67 100.0 $12.15 100.0 $24.77 100.0

Wages and salaries .............................................. 24.30 67.7 24.19 72.4 21.31 71.8 9.59 79.0 18.37 74.2

Total benefits ........................................................ 11.58 32.3 9.22 27.6 8.37 28.2 2.56 21.0 6.40 25.8

Paid leave ......................................................... 2.91 8.1 2.32 7.0 2.25 7.6 0.40 3.3 1.56 6.3

Vacation ........................................................ 1.49 4.1 1.20 3.6 1.14 3.9 0.22 1.8 0.74 3.0

Holiday .......................................................... 0.90 2.5 0.77 2.3 0.67 2.3 0.12 1.0 0.57 2.3

Sick ............................................................... 0.39 1.1 0.28 0.8 0.33 1.1 0.04 0.3 0.20 0.8

Personal ....................................................... 0.13 0.4 0.07 0.2 0.11 0.4 0.02 0.1 0.05 0.2

Supplemental pay ............................................. 1.85 5.2 1.26 3.8 0.59 2.0 0.14 1.1 0.50 2.0

Overtime and premium4 ............................... 0.15 0.4 0.21 0.6 0.22 0.7 0.07 0.6 0.14 0.6

Shift differentials ........................................... 5 ( ) 6 ( ) 0.03 0.1 0.20 0.7 5 ( ) 6 ( ) 5 ( ) 6 ( )

Nonproduction bonuses ................................ 1.69 4.7 1.02 3.1 0.17 0.6 0.06 0.5 0.34 1.4

Insurance .......................................................... 2.91 8.1 2.06 6.2 2.32 7.8 0.65 5.4 1.56 6.3

Life ................................................................ 0.06 0.2 0.06 0.2 0.03 0.1 5 ( ) 6 ( ) 0.07 0.3

Health ........................................................... 2.70 7.5 1.88 5.6 2.19 7.4 0.62 5.1 1.43 5.8

Short-term disability ...................................... 0.09 0.2 0.07 0.2 0.04 0.1 5 ( ) 6 ( ) 0.03 0.1

Long-term disability ...................................... 0.06 0.2 0.05 0.2 0.05 0.2 5 ( ) 6 ( ) 0.04 0.1

Retirement and savings .................................... 1.51 4.2 1.03 3.1 0.93 3.1 0.10 0.8 0.66 2.6

Defined benefit ............................................. 0.58 1.6 0.40 1.2 0.28 0.9 0.02 0.2 0.23 0.9

Defined contribution ...................................... 0.93 2.6 0.63 1.9 0.65 2.2 0.08 0.6 0.43 1.7

Legally required benefits .................................. 2.40 6.7 2.55 7.6 2.28 7.7 1.27 10.5 2.12 8.6

Social Security and Medicare ....................... 2.04 5.7 1.99 5.9 1.79 6.0 0.86 7.1 1.53 6.2

Social Security7 ........................................ 1.62 4.5 1.58 4.7 1.44 4.8 0.70 5.8 1.23 5.0

Medicare ................................................... 0.42 1.2 0.40 1.2 0.35 1.2 0.16 1.4 0.30 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 .................... 0.14 0.4 0.16 0.5 0.13 0.4 0.12 1.0 0.13 0.5

Workers’ compensation ................................ 0.19 0.5 0.36 1.1 0.34 1.1 0.25 2.1 0.43 1.7

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; other

services, except public administration; and public administration. 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. 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.
- 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, September 2009

Compensation

component

Census region and division1

Northeast Northeast divisions South South divisions

Cost Percent

New England Middle Atlantic

Cost Percent

South Atlantic

Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $32.14 100.0 $33.66 100.0 $31.54 100.0 $24.40 100.0 $25.55 100.0

Wages and salaries .............................................. 22.19 69.0 23.10 68.6 21.83 69.2 17.59 72.1 18.42 72.1

Total benefits ........................................................ 9.96 31.0 10.57 31.4 9.71 30.8 6.81 27.9 7.14 27.9

Paid leave ......................................................... 2.39 7.4 2.50 7.4 2.35 7.5 1.58 6.5 1.69 6.6

Vacation ........................................................ 1.20 3.7 1.27 3.8 1.17 3.7 0.81 3.3 0.86 3.4

Holiday .......................................................... 0.76 2.4 0.82 2.4 0.74 2.3 0.51 2.1 0.55 2.1

Sick ............................................................... 0.31 1.0 0.29 0.9 0.32 1.0 0.19 0.8 0.21 0.8

Personal ....................................................... 0.12 0.4 0.12 0.4 0.12 0.4 0.06 0.2 0.06 0.2

Supplemental pay ............................................. 1.29 4.0 1.81 5.4 1.08 3.4 0.65 2.7 0.65 2.5

Overtime and premium2 ............................... 0.28 0.9 0.28 0.8 0.29 0.9 0.25 1.0 0.26 1.0

Shift differentials ........................................... 0.07 0.2 0.06 0.2 0.07 0.2 0.06 0.3 0.07 0.3

Nonproduction bonuses ................................ 0.94 2.9 1.47 4.4 0.72 2.3 0.34 1.4 0.33 1.3

Insurance .......................................................... 2.50 7.8 2.48 7.4 2.51 8.0 1.84 7.5 1.91 7.5

Life ................................................................ 0.05 0.2 0.05 0.2 0.05 0.1 0.05 0.2 0.05 0.2

Health ........................................................... 2.33 7.3 2.30 6.8 2.34 7.4 1.71 7.0 1.77 6.9

Short-term disability ...................................... 0.08 0.2 0.07 0.2 0.08 0.3 0.04 0.2 0.05 0.2

Long-term disability ...................................... 0.04 0.1 0.05 0.2 0.04 0.1 0.04 0.2 0.04 0.2

Retirement and savings .................................... 1.17 3.6 1.16 3.4 1.18 3.7 0.77 3.2 0.83 3.2

Defined benefit ............................................. 0.50 1.6 0.50 1.5 0.50 1.6 0.30 1.2 0.31 1.2

Defined contribution ...................................... 0.67 2.1 0.66 2.0 0.67 2.1 0.47 1.9 0.52 2.0

Legally required benefits .................................. 2.60 8.1 2.62 7.8 2.59 8.2 1.96 8.1 2.06 8.1

Social Security and Medicare ....................... 1.88 5.8 1.95 5.8 1.85 5.9 1.48 6.1 1.54 6.0

Social Security3 ........................................ 1.50 4.7 1.55 4.6 1.48 4.7 1.19 4.9 1.24 4.9

Medicare ................................................... 0.37 1.2 0.40 1.2 0.37 1.2 0.29 1.2 0.30 1.2

Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1

State unemployment insurance .................... 0.23 0.7 0.23 0.7 0.22 0.7 0.09 0.4 0.09 0.3

Workers’ compensation ................................ 0.46 1.4 0.40 1.2 0.49 1.5 0.37 1.5 0.39 1.5

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, September 2009 — Continued

Compensation

component

Census region and division1

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 .................................................. $20.82 100.0 $24.43 100.0 $26.32 100.0 $26.74 100.0 $25.41 100.0

Wages and salaries .............................................. 14.93 71.7 17.67 72.3 18.47 70.2 18.68 69.9 18.01 70.9

Total benefits ........................................................ 5.89 28.3 6.76 27.7 7.85 29.8 8.06 30.1 7.41 29.1

Paid leave ......................................................... 1.27 6.1 1.56 6.4 1.74 6.6 1.79 6.7 1.64 6.5

Vacation ........................................................ 0.69 3.3 0.79 3.3 0.93 3.5 0.93 3.5 0.92 3.6

Holiday .......................................................... 0.40 1.9 0.52 2.1 0.56 2.1 0.59 2.2 0.50 2.0

Sick ............................................................... 0.13 0.6 0.19 0.8 0.19 0.7 0.19 0.7 0.18 0.7

Personal ....................................................... 0.05 0.2 0.05 0.2 0.07 0.2 0.08 0.3 0.04 0.2

Supplemental pay ............................................. 0.52 2.5 0.73 3.0 0.73 2.8 0.76 2.8 0.66 2.6

Overtime and premium2 ............................... 0.22 1.1 0.27 1.1 0.28 1.1 0.30 1.1 0.26 1.0

Shift differentials ........................................... 0.08 0.4 0.05 0.2 0.08 0.3 0.08 0.3 0.07 0.3

Nonproduction bonuses ................................ 0.22 1.1 0.41 1.7 0.37 1.4 0.38 1.4 0.33 1.3

Insurance .......................................................... 1.81 8.7 1.74 7.1 2.29 8.7 2.36 8.8 2.14 8.4

Life ................................................................ 0.05 0.2 0.05 0.2 0.05 0.2 0.05 0.2 0.04 0.2

Health ........................................................... 1.68 8.1 1.62 6.6 2.14 8.1 2.21 8.2 2.01 7.9

Short-term disability ...................................... 0.05 0.2 0.04 0.2 0.06 0.2 0.06 0.2 0.04 0.2

Long-term disability ...................................... 0.03 0.2 0.04 0.2 0.04 0.2 0.04 0.2 0.05 0.2

Retirement and savings .................................... 0.51 2.4 0.82 3.4 0.93 3.5 0.94 3.5 0.89 3.5

Defined benefit ............................................. 0.19 0.9 0.34 1.4 0.43 1.6 0.46 1.7 0.34 1.4

Defined contribution ...................................... 0.32 1.5 0.48 2.0 0.50 1.9 0.48 1.8 0.55 2.2

Legally required benefits .................................. 1.79 8.6 1.90 7.8 2.17 8.2 2.21 8.3 2.07 8.1

Social Security and Medicare ....................... 1.33 6.4 1.46 6.0 1.56 5.9 1.60 6.0 1.50 5.9

Social Security3 ........................................ 1.07 5.1 1.17 4.8 1.26 4.8 1.29 4.8 1.20 4.7

Medicare ................................................... 0.25 1.2 0.29 1.2 0.30 1.2 0.31 1.2 0.29 1.2

Federal unemployment insurance ................ 0.03 0.2 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1

State unemployment insurance .................... 0.08 0.4 0.08 0.3 0.15 0.6 0.16 0.6 0.14 0.5

Workers’ compensation ................................ 0.35 1.7 0.33 1.3 0.42 1.6 0.42 1.6 0.40 1.6

See footnotes at end of table.
- 16 - 

Table 7. Employer costs per hour worked for employee compensation and costs as a

percent of total compensation: Private industry workers, by census region and division,

September 2009 — Continued

Compensation

component

Census region and division1

West West divisions

Cost Percent

Mountain Pacific

Cost Percent Cost Percent

Total compensation .................................................. $29.44 100.0 $26.25 100.0 $30.82 100.0

Wages and salaries .............................................. 20.98 71.3 19.08 72.7 21.80 70.7

Total benefits ........................................................ 8.46 28.7 7.17 27.3 9.02 29.3

Paid leave ......................................................... 1.94 6.6 1.60 6.1 2.09 6.8

Vacation ........................................................ 1.02 3.5 0.84 3.2 1.10 3.6

Holiday .......................................................... 0.62 2.1 0.52 2.0 0.66 2.1

Sick ............................................................... 0.26 0.9 0.19 0.7 0.28 0.9

Personal ....................................................... 0.05 0.2 0.04 0.2 0.05 0.2

Supplemental pay ............................................. 0.81 2.7 0.76 2.9 0.83 2.7

Overtime and premium2 ............................... 0.27 0.9 0.22 0.8 0.30 1.0

Shift differentials ........................................... 0.06 0.2 0.05 0.2 0.06 0.2

Nonproduction bonuses ................................ 0.47 1.6 0.50 1.9 0.47 1.5

Insurance .......................................................... 2.16 7.3 1.81 6.9 2.31 7.5

Life ................................................................ 0.04 0.1 0.04 0.2 0.04 0.1

Health ........................................................... 2.04 6.9 1.70 6.5 2.19 7.1

Short-term disability ...................................... 0.04 0.1 0.03 0.1 0.04 0.1

Long-term disability ...................................... 0.04 0.1 0.04 0.2 0.04 0.1

Retirement and savings .................................... 1.00 3.4 0.82 3.1 1.08 3.5

Defined benefit ............................................. 0.46 1.6 0.31 1.2 0.52 1.7

Defined contribution ...................................... 0.55 1.9 0.51 1.9 0.56 1.8

Legally required benefits .................................. 2.55 8.7 2.18 8.3 2.71 8.8

Social Security and Medicare ....................... 1.75 5.9 1.59 6.0 1.82 5.9

Social Security3 ........................................ 1.41 4.8 1.28 4.9 1.46 4.7

Medicare ................................................... 0.34 1.2 0.31 1.2 0.36 1.2

Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1

State unemployment insurance .................... 0.17 0.6 0.12 0.4 0.19 0.6

Workers’ compensation ................................ 0.60 2.0 0.44 1.7 0.67 2.2

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.
- 17 - 

Table 8. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry

workers, by establishment employment size, September 2009

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 ormore

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $22.81 100.0 $22.10 100.0 $24.91 100.0 $32.74 100.0 $28.24 100.0 $38.48 100.0

Wages and salaries .............................................. 16.81 73.7 16.43 74.4 17.91 71.9 22.40 68.4 19.78 70.0 25.75 66.9

Total benefits ........................................................ 6.00 26.3 5.66 25.6 7.00 28.1 10.33 31.6 8.46 30.0 12.72 33.1

Paid leave ......................................................... 1.24 5.4 1.17 5.3 1.45 5.8 2.55 7.8 1.94 6.9 3.32 8.6

Vacation ........................................................ 0.62 2.7 0.59 2.7 0.72 2.9 1.34 4.1 1.00 3.6 1.77 4.6

Holiday .......................................................... 0.43 1.9 0.41 1.8 0.50 2.0 0.78 2.4 0.63 2.2 0.98 2.5

Sick ............................................................... 0.15 0.6 0.13 0.6 0.18 0.7 0.32 1.0 0.24 0.8 0.44 1.1

Personal ....................................................... 0.04 0.2 0.04 0.2 0.06 0.2 0.10 0.3 0.07 0.3 0.13 0.3

Supplemental pay ............................................. 0.65 2.9 0.63 2.9 0.71 2.8 1.03 3.2 0.81 2.9 1.31 3.4

Overtime and premium1 ............................... 0.20 0.9 0.18 0.8 0.26 1.0 0.35 1.1 0.33 1.2 0.38 1.0

Shift differentials ........................................... 0.02 0.1 2 ( ) 3 ( ) 0.03 0.1 0.12 0.4 0.07 0.2 0.19 0.5

Nonproduction bonuses ................................ 0.43 1.9 0.44 2.0 0.41 1.7 0.56 1.7 0.42 1.5 0.74 1.9

Insurance .......................................................... 1.52 6.7 1.39 6.3 1.89 7.6 2.86 8.7 2.40 8.5 3.44 9.0

Life ................................................................ 0.03 0.1 0.03 0.1 0.04 0.2 0.06 0.2 0.05 0.2 0.07 0.2

Health ........................................................... 1.43 6.3 1.32 6.0 1.77 7.1 2.66 8.1 2.25 8.0 3.19 8.3

Short-term disability ...................................... 0.03 0.1 0.03 0.1 0.05 0.2 0.08 0.2 0.06 0.2 0.10 0.3

Long-term disability ...................................... 0.02 0.1 0.02 0.1 0.03 0.1 0.06 0.2 0.04 0.2 0.08 0.2

Retirement and savings .................................... 0.56 2.5 0.50 2.2 0.75 3.0 1.36 4.2 0.97 3.4 1.86 4.8

Defined benefit ............................................. 0.21 0.9 0.17 0.8 0.32 1.3 0.62 1.9 0.42 1.5 0.89 2.3

Defined contribution ...................................... 0.35 1.5 0.32 1.5 0.44 1.8 0.74 2.3 0.55 2.0 0.98 2.5

Legally required benefits .................................. 2.03 8.9 1.97 8.9 2.20 8.8 2.53 7.7 2.33 8.3 2.78 7.2

Social Security and Medicare ....................... 1.40 6.1 1.36 6.2 1.51 6.1 1.90 5.8 1.65 5.8 2.23 5.8

Social Security4 ........................................ 1.13 4.9 1.10 5.0 1.21 4.9 1.53 4.7 1.32 4.7 1.79 4.6

Medicare ................................................... 0.27 1.2 0.27 1.2 0.29 1.2 0.38 1.2 0.33 1.2 0.44 1.2

Federal unemployment insurance ................ 0.04 0.2 0.04 0.2 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1

State unemployment insurance .................... 0.15 0.6 0.15 0.7 0.15 0.6 0.15 0.5 0.16 0.6 0.13 0.3

Workers’ compensation ................................ 0.45 2.0 0.43 1.9 0.50 2.0 0.45 1.4 0.49 1.7 0.39 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.
- 18 - 

Table 9. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private

industry workers, goods-producing and service-providing industries, by occupational group, September 2009

Series

Total

compensation

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 .................................................... $27.49 $19.45 $8.05 $1.86 $0.83 $2.15 $0.94 $2.27

Management, professional, and related ............................. 48.91 34.63 14.27 4.10 1.71 3.19 1.87 3.40

Management, business, and financial ............................ 54.93 38.23 16.69 4.95 2.33 3.54 2.23 3.64

Professional and related ................................................. 46.07 32.94 13.13 3.70 1.42 3.03 1.69 3.29

Sales and office .................................................................. 21.48 15.44 6.04 1.35 0.49 1.89 0.60 1.71

Sales and related ............................................................ 20.07 15.06 5.01 1.06 0.51 1.31 0.45 1.68

Office and administrative support ................................... 22.43 15.69 6.74 1.55 0.48 2.28 0.70 1.73

Service ................................................................................ 13.65 10.30 3.35 0.58 0.24 0.94 0.21 1.38

Natural resources, construction, and maintenance ............ 31.18 21.28 9.90 1.53 1.02 2.65 1.51 3.19

Construction, extraction, farming, fishing, and forestry1 31.55 21.32 10.23 1.10 1.07 2.59 1.90 3.57

Installation, maintenance, and repair .............................. 30.77 21.23 9.54 2.00 0.96 2.71 1.08 2.78

Production, transportation, and material moving ................ 23.52 15.77 7.75 1.41 0.84 2.42 0.85 2.24

Production ...................................................................... 24.08 16.01 8.07 1.55 0.97 2.63 0.71 2.21

Transportation and material moving ............................... 22.96 15.53 7.43 1.26 0.70 2.21 0.99 2.27

All workers, goods-producing industries2 ......................... 32.32 21.67 10.65 2.08 1.21 3.02 1.43 2.92

Management, professional, and related ............................. 56.93 38.96 17.97 5.15 2.00 4.17 2.74 3.91

Sales and office .................................................................. 27.78 19.34 8.44 1.92 0.84 2.57 0.92 2.18

Natural resources, construction, and maintenance ............ 32.04 21.60 10.44 1.24 1.13 2.71 1.84 3.53

Production, transportation, and material moving ................ 25.33 16.46 8.86 1.65 1.09 2.97 0.82 2.34

All workers, service-providing industries3 ........................ 26.42 18.95 7.47 1.81 0.75 1.96 0.83 2.12

Management, professional, and related ............................. 47.84 34.06 13.79 3.96 1.67 3.07 1.75 3.34

Sales and office .................................................................. 21.04 15.17 5.88 1.31 0.47 1.84 0.58 1.68

Service ................................................................................ 13.57 10.26 3.31 0.58 0.23 0.93 0.20 1.37

Natural resources, construction, and maintenance ............ 29.98 20.84 9.14 1.93 0.86 2.57 1.06 2.72

Production, transportation, and material moving ................ 21.94 15.17 6.77 1.20 0.62 1.93 0.87 2.15

Percent of total compensation

All workers in private industry .................................................... 100.0 70.7 29.3 6.8 3.0 7.8 3.4 8.2

Management, professional, and related ............................. 100.0 70.8 29.2 8.4 3.5 6.5 3.8 7.0

Management, business, and financial ............................ 100.0 69.6 30.4 9.0 4.2 6.4 4.1 6.6

Professional and related ................................................. 100.0 71.5 28.5 8.0 3.1 6.6 3.7 7.1

Sales and office .................................................................. 100.0 71.9 28.1 6.3 2.3 8.8 2.8 8.0

Sales and related ............................................................ 100.0 75.0 25.0 5.3 2.6 6.5 2.2 8.4

Office and administrative support ................................... 100.0 69.9 30.1 6.9 2.1 10.2 3.1 7.7

Service ................................................................................ 100.0 75.5 24.5 4.3 1.7 6.9 1.5 10.1

Natural resources, construction, and maintenance ............ 100.0 68.3 31.7 4.9 3.3 8.5 4.8 10.2

Construction, extraction, farming, fishing, and forestry1 100.0 67.6 32.4 3.5 3.4 8.2 6.0 11.3

Installation, maintenance, and repair .............................. 100.0 69.0 31.0 6.5 3.1 8.8 3.5 9.0

Production, transportation, and material moving ................ 100.0 67.1 32.9 6.0 3.6 10.3 3.6 9.5

Production ...................................................................... 100.0 66.5 33.5 6.5 4.0 10.9 2.9 9.2

Transportation and material moving ............................... 100.0 67.6 32.4 5.5 3.1 9.6 4.3 9.9

All workers, goods-producing industries2 ......................... 100.0 67.1 32.9 6.4 3.7 9.3 4.4 9.0

Management, professional, and related ............................. 100.0 68.4 31.6 9.0 3.5 7.3 4.8 6.9

Sales and office .................................................................. 100.0 69.6 30.4 6.9 3.0 9.3 3.3 7.9

Natural resources, construction, and maintenance ............ 100.0 67.4 32.6 3.9 3.5 8.4 5.7 11.0

Production, transportation, and material moving ................ 100.0 65.0 35.0 6.5 4.3 11.7 3.2 9.2

All workers, service-providing industries3 ........................ 100.0 71.7 28.3 6.8 2.8 7.4 3.1 8.0

Management, professional, and related ............................. 100.0 71.2 28.8 8.3 3.5 6.4 3.7 7.0

Sales and office .................................................................. 100.0 72.1 27.9 6.2 2.2 8.8 2.7 8.0

Service ................................................................................ 100.0 75.6 24.4 4.2 1.7 6.9 1.5 10.1

Natural resources, construction, and maintenance ............ 100.0 69.5 30.5 6.4 2.9 8.6 3.5 9.1

Production, transportation, and material moving ................ 100.0 69.1 30.9 5.5 2.8 8.8 4.0 9.8

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.
- 19 - 

Table 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private

industry workers, by industry group, September 2009

Series

Total

compensation

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 industries1 ......................... $32.32 $21.67 $10.65 $2.08 $1.21 $3.02 $1.43 $2.92

Construction ....................................................................... 31.38 21.69 9.69 1.11 1.07 2.35 1.67 3.48

Manufacturing ..................................................................... 32.03 21.25 10.78 2.47 1.21 3.26 1.21 2.63

Aircraft manufacturing2 ................................................... 58.59 37.49 21.10 5.73 3.15 5.63 2.61 3.99

All workers, service-providing industries3 ........................ 26.42 18.95 7.47 1.81 0.75 1.96 0.83 2.12

Trade, transportation, and utilities ...................................... 23.20 16.46 6.74 1.41 0.55 1.94 0.80 2.03

Wholesale trade .............................................................. 29.45 20.63 8.81 1.99 0.89 2.59 0.92 2.42

Retail trade ..................................................................... 16.95 12.80 4.15 0.79 0.29 1.16 0.34 1.57

Transportation and warehousing .................................... 32.63 21.41 11.22 2.31 0.82 3.44 1.74 2.90

Utilities ............................................................................ 52.37 32.87 19.50 4.94 2.00 4.80 4.01 3.75

Information .......................................................................... 40.97 28.20 12.77 3.81 1.07 3.60 1.43 2.87

Financial activities .............................................................. 35.88 24.30 11.58 2.91 1.85 2.91 1.51 2.40

Finance and insurance ................................................... 38.73 25.91 12.82 3.24 2.17 3.18 1.76 2.47

Credit intermediation and related activities ................. 33.82 22.81 11.01 2.86 1.56 2.89 1.51 2.19

Insurance carriers and related activities ..................... 38.04 25.92 12.12 3.20 1.17 3.34 1.88 2.53

Real estate and rental and leasing ................................. 25.40 18.36 7.04 1.71 0.69 1.92 0.59 2.13

Professional and business services ................................... 33.41 24.19 9.22 2.32 1.26 2.06 1.03 2.55

Professional and technical services ............................... 44.82 32.04 12.78 3.45 2.14 2.77 1.36 3.06

Administrative and waste services ................................. 20.31 15.44 4.87 0.91 0.46 1.11 0.46 1.94

Education and health services ............................................ 29.67 21.31 8.37 2.25 0.59 2.32 0.93 2.28

Educational services ....................................................... 39.09 28.78 10.31 2.69 0.16 2.96 1.69 2.82

Junior colleges, colleges, and universities ................. 46.37 33.14 13.22 3.71 0.16 3.86 2.38 3.11

Health care and social assistance .................................. 28.28 20.20 8.08 2.19 0.65 2.22 0.82 2.20

Leisure and hospitality ........................................................ 12.15 9.59 2.56 0.40 0.14 0.65 0.10 1.27

Accommodation and food services ................................. 11.29 8.96 2.33 0.33 0.11 0.60 0.08 1.21

Other services .................................................................... 24.77 18.37 6.40 1.56 0.50 1.56 0.66 2.12

Percent of total compensation

All workers, goods-producing industries1 ......................... 100.0 67.1 32.9 6.4 3.7 9.3 4.4 9.0

Construction ....................................................................... 100.0 69.1 30.9 3.5 3.4 7.5 5.3 11.1

Manufacturing ..................................................................... 100.0 66.4 33.6 7.7 3.8 10.2 3.8 8.2

Aircraft manufacturing2 ................................................... 100.0 64.0 36.0 9.8 5.4 9.6 4.4 6.8

All workers, service-providing industries3 ........................ 100.0 71.7 28.3 6.8 2.8 7.4 3.1 8.0

Trade, transportation, and utilities ...................................... 100.0 70.9 29.1 6.1 2.4 8.4 3.4 8.8

Wholesale trade .............................................................. 100.0 70.1 29.9 6.8 3.0 8.8 3.1 8.2

Retail trade ..................................................................... 100.0 75.5 24.5 4.7 1.7 6.8 2.0 9.3

Transportation and warehousing .................................... 100.0 65.6 34.4 7.1 2.5 10.5 5.3 8.9

Utilities ............................................................................ 100.0 62.8 37.2 9.4 3.8 9.2 7.7 7.2

Information .......................................................................... 100.0 68.8 31.2 9.3 2.6 8.8 3.5 7.0

Financial activities .............................................................. 100.0 67.7 32.3 8.1 5.2 8.1 4.2 6.7

Finance and insurance ................................................... 100.0 66.9 33.1 8.4 5.6 8.2 4.6 6.4

Credit intermediation and related activities ................. 100.0 67.5 32.5 8.5 4.6 8.5 4.5 6.5

Insurance carriers and related activities ..................... 100.0 68.1 31.9 8.4 3.1 8.8 4.9 6.7

Real estate and rental and leasing ................................. 100.0 72.3 27.7 6.7 2.7 7.6 2.3 8.4

Professional and business services ................................... 100.0 72.4 27.6 7.0 3.8 6.2 3.1 7.6

Professional and technical services ............................... 100.0 71.5 28.5 7.7 4.8 6.2 3.0 6.8

Administrative and waste services ................................. 100.0 76.0 24.0 4.5 2.3 5.5 2.2 9.5

Education and health services ............................................ 100.0 71.8 28.2 7.6 2.0 7.8 3.1 7.7

Educational services ....................................................... 100.0 73.6 26.4 6.9 0.4 7.6 4.3 7.2

Junior colleges, colleges, and universities ................. 100.0 71.5 28.5 8.0 0.4 8.3 5.1 6.7

Health care and social assistance .................................. 100.0 71.4 28.6 7.7 2.3 7.9 2.9 7.8

Leisure and hospitality ........................................................ 100.0 79.0 21.0 3.3 1.1 5.4 0.8 10.5

Accommodation and food services ................................. 100.0 79.4 20.6 2.9 1.0 5.3 0.7 10.8

Other services .................................................................... 100.0 74.2 25.8 6.3 2.0 6.3 2.6 8.6

1 Includes mining, construction, and manufacturing. The agriculture,

forestry, farming, and hunting sector is excluded. 2 Data are available beginning with December 2006. 3 Includes utilities; wholesale trade; retail trade; transportation and

warehousing; information; finance and insurance; real estate and rental and

leasing; professional and technical services; management of companies

and enterprises; administrative and waste services; educational services; 

health care and social assistance; arts, entertainment and recreation;

accommodation and food services; and other services, except public

administration.

Note: The sum of individual items may not equal totals due to rounding.
- 20 - 

Table 11. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private

industry workers, by occupational group and full-time and part-time status, September 2009

Series

Total

compensation

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 ................................. $31.25 $21.72 $9.53 $2.29 $1.01 $2.60 $1.16 $2.48

Management, professional, and related ............................. 50.32 35.28 15.04 4.39 1.80 3.41 2.01 3.43

Management, business, and financial ............................ 55.45 38.50 16.96 5.04 2.37 3.61 2.27 3.66

Professional and related ................................................. 47.48 33.50 13.98 4.03 1.48 3.30 1.86 3.30

Sales and office .................................................................. 24.62 17.36 7.26 1.72 0.63 2.31 0.74 1.86

Sales and related ............................................................ 26.13 19.18 6.95 1.65 0.80 1.85 0.66 2.00

Office and administrative support ................................... 23.88 16.47 7.42 1.76 0.55 2.54 0.78 1.79

Service ................................................................................ 16.27 11.65 4.62 0.93 0.36 1.49 0.32 1.51

Natural resources, construction, and maintenance ............ 31.46 21.36 10.10 1.59 1.05 2.71 1.56 3.19

Construction, extraction, farming, fishing, and forestry1 31.69 21.33 10.36 1.14 1.08 2.63 1.97 3.55

Installation, maintenance, and repair .............................. 31.21 21.39 9.82 2.10 1.01 2.80 1.12 2.80

Production, transportation, and material moving ................ 25.16 16.71 8.46 1.60 0.93 2.65 0.94 2.33

Production ...................................................................... 24.87 16.39 8.48 1.65 1.02 2.80 0.76 2.25

Transportation and material moving ............................... 25.53 17.10 8.43 1.55 0.81 2.46 1.17 2.43

All part-time workers in private industry ................................ 15.66 12.30 3.36 0.49 0.26 0.75 0.26 1.60

Management, professional, and related ............................. 38.82 30.00 8.82 1.99 1.09 1.68 0.85 3.21

Professional and related ................................................. 39.16 30.16 9.00 2.04 1.11 1.74 0.87 3.24

Sales and office .................................................................. 13.32 10.45 2.87 0.38 0.14 0.78 0.23 1.34

Sales and related ............................................................ 11.38 9.16 2.22 0.21 0.11 0.52 0.15 1.23

Office and administrative support ................................... 16.17 12.35 3.83 0.63 0.18 1.17 0.35 1.49

Service ................................................................................ 10.69 8.77 1.91 0.19 0.09 0.32 0.08 1.22

Production, transportation, and material moving ................ 14.86 10.84 4.02 0.37 0.36 1.17 0.35 1.77

Transportation and material moving ............................... 15.30 10.85 4.45 0.39 0.38 1.43 0.43 1.81

Percent of total compensation

All full-time workers in private industry ................................. 100.0 69.5 30.5 7.3 3.2 8.3 3.7 7.9

Management, professional, and related ............................. 100.0 70.1 29.9 8.7 3.6 6.8 4.0 6.8

Management, business, and financial ............................ 100.0 69.4 30.6 9.1 4.3 6.5 4.1 6.6

Professional and related ................................................. 100.0 70.6 29.4 8.5 3.1 6.9 3.9 7.0

Sales and office .................................................................. 100.0 70.5 29.5 7.0 2.6 9.4 3.0 7.5

Sales and related ............................................................ 100.0 73.4 26.6 6.3 3.0 7.1 2.5 7.6

Office and administrative support ................................... 100.0 68.9 31.1 7.4 2.3 10.6 3.3 7.5

Service ................................................................................ 100.0 71.6 28.4 5.7 2.2 9.2 2.0 9.3

Natural resources, construction, and maintenance ............ 100.0 67.9 32.1 5.1 3.3 8.6 5.0 10.1

Construction, extraction, farming, fishing, and forestry1 100.0 67.3 32.7 3.6 3.4 8.3 6.2 11.2

Installation, maintenance, and repair .............................. 100.0 68.5 31.5 6.7 3.2 9.0 3.6 9.0

Production, transportation, and material moving ................ 100.0 66.4 33.6 6.4 3.7 10.5 3.7 9.2

Production ...................................................................... 100.0 65.9 34.1 6.6 4.1 11.3 3.0 9.0

Transportation and material moving ............................... 100.0 67.0 33.0 6.1 3.2 9.7 4.6 9.5

All part-time workers in private industry ................................ 100.0 78.5 21.5 3.1 1.7 4.8 1.7 10.2

Management, professional, and related ............................. 100.0 77.3 22.7 5.1 2.8 4.3 2.2 8.3

Professional and related ................................................. 100.0 77.0 23.0 5.2 2.8 4.4 2.2 8.3

Sales and office .................................................................. 100.0 78.4 21.6 2.9 1.0 5.9 1.7 10.0

Sales and related ............................................................ 100.0 80.5 19.5 1.9 0.9 4.6 1.3 10.8

Office and administrative support ................................... 100.0 76.3 23.7 3.9 1.1 7.2 2.2 9.2

Service ................................................................................ 100.0 82.1 17.9 1.8 0.9 3.0 0.8 11.4

Production, transportation, and material moving ................ 100.0 72.9 27.1 2.5 2.4 7.9 2.3 11.9

Transportation and material moving ............................... 100.0 70.9 29.1 2.5 2.5 9.4 2.8 11.8

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.
- 21 - 

Table 12. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: Private industry workers, by industry group and full-time and part-time status, September 2009

Series

Total

compensation

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 ........... $31.25 $21.72 $9.53 $2.29 $1.01 $2.60 $1.16 $2.48

Goods-producing1 ............................................ 32.68 21.83 10.85 2.13 1.24 3.09 1.46 2.93

Construction ................................................. 31.68 21.77 9.92 1.15 1.11 2.43 1.74 3.48

Manufacturing ............................................... 32.40 21.45 10.95 2.51 1.23 3.32 1.24 2.65

Service-providing2 ............................................ 30.82 21.68 9.14 2.34 0.94 2.45 1.06 2.34

Trade, transportation, and utilities ................ 27.62 19.31 8.31 1.90 0.71 2.38 1.04 2.28

Information .................................................... 44.04 30.15 13.89 4.17 1.18 3.94 1.57 3.04

Financial activities ........................................ 38.37 25.80 12.57 3.21 2.05 3.14 1.66 2.52

Professional and business services ............. 36.86 26.38 10.48 2.76 1.40 2.39 1.22 2.71

Education and health services ...................... 30.94 21.82 9.12 2.55 0.63 2.61 1.04 2.29

Leisure and hospitality .................................. 15.29 11.44 3.85 0.77 0.23 1.23 0.17 1.45

Other services .............................................. 28.63 20.46 8.16 2.06 0.67 2.17 0.91 2.35

All part-time workers in private industry .......... 15.66 12.30 3.36 0.49 0.26 0.75 0.26 1.60

Service-providing2 ............................................ 15.54 12.20 3.34 0.49 0.26 0.75 0.26 1.57

Trade, transportation, and utilities ................ 13.46 10.18 3.28 0.35 0.20 0.97 0.28 1.47

Professional and business services ............. 18.05 14.43 3.62 0.39 0.65 0.58 0.19 1.81

Education and health services ...................... 26.02 19.83 6.19 1.37 0.46 1.46 0.62 2.27

Leisure and hospitality .................................. 9.37 7.96 1.41 0.07 0.05 0.14 0.03 1.12

Percent of total compensation

All full-time workers in private industry ........... 100.0 69.5 30.5 7.3 3.2 8.3 3.7 7.9

Goods-producing1 ............................................ 100.0 66.8 33.2 6.5 3.8 9.5 4.5 9.0

Construction ................................................. 100.0 68.7 31.3 3.6 3.5 7.7 5.5 11.0

Manufacturing ............................................... 100.0 66.2 33.8 7.8 3.8 10.3 3.8 8.2

Service-providing2 ............................................ 100.0 70.4 29.6 7.6 3.1 7.9 3.5 7.6

Trade, transportation, and utilities ................ 100.0 69.9 30.1 6.9 2.6 8.6 3.7 8.3

Information .................................................... 100.0 68.5 31.5 9.5 2.7 8.9 3.6 6.9

Financial activities ........................................ 100.0 67.2 32.8 8.4 5.3 8.2 4.3 6.6

Professional and business services ............. 100.0 71.6 28.4 7.5 3.8 6.5 3.3 7.4

Education and health services ...................... 100.0 70.5 29.5 8.3 2.0 8.4 3.4 7.4

Leisure and hospitality .................................. 100.0 74.8 25.2 5.0 1.5 8.1 1.1 9.5

Other services .............................................. 100.0 71.5 28.5 7.2 2.4 7.6 3.2 8.2

All part-time workers in private industry .......... 100.0 78.5 21.5 3.1 1.7 4.8 1.7 10.2

Service-providing2 ............................................ 100.0 78.5 21.5 3.2 1.7 4.8 1.7 10.1

Trade, transportation, and utilities ................ 100.0 75.6 24.4 2.6 1.5 7.2 2.1 11.0

Professional and business services ............. 100.0 80.0 20.0 2.2 3.6 3.2 1.0 10.0

Education and health services ...................... 100.0 76.2 23.8 5.3 1.8 5.6 2.4 8.7

Leisure and hospitality .................................. 100.0 84.9 15.1 0.8 0.5 1.5 0.3 12.0

1 Includes mining, construction, and manufacturing. The

agriculture, forestry, farming, and hunting sector is excluded. 2 Includes utilities; wholesale trade; retail trade; transportation

and warehousing; information; finance and insurance; real estate

and rental and leasing; professional and technical services;

management of companies and enterprises; administrative and

waste services; educational services; health care and social

assistance; arts, entertainment and recreation; accommodation and

food services; and other services, except public administration.

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

rounding.
- 22 - 

Table 13. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: Private industry workers, by major industry group and establishment employment size and

bargaining unit status, September 2009

Series

Total

compensation

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 industries1 ... $32.32 $21.67 $10.65 $2.08 $1.21 $3.02 $1.43 $2.92

1-99 workers ..................................................... 27.33 19.22 8.11 1.23 0.87 2.21 0.98 2.82

1-49 workers ................................................. 26.10 18.76 7.35 1.11 0.75 1.90 0.79 2.79

50-99 workers ............................................... 30.17 20.29 9.88 1.53 1.13 2.91 1.42 2.89

100 workers or more ......................................... 36.80 23.88 12.92 2.83 1.51 3.75 1.83 3.00

100-499 workers ........................................... 31.60 20.76 10.84 2.04 1.18 3.33 1.47 2.82

500 workers or more ..................................... 44.25 28.35 15.90 3.96 1.98 4.35 2.34 3.27

Union ................................................................ 39.66 23.67 15.99 2.37 1.58 5.09 3.25 3.70

Nonunion .......................................................... 30.52 21.18 9.34 2.00 1.12 2.51 0.98 2.73

All workers, service-providing industries2 .. 26.42 18.95 7.47 1.81 0.75 1.96 0.83 2.12

1-99 workers ..................................................... 21.93 16.34 5.59 1.24 0.61 1.39 0.48 1.88

1-49 workers ................................................. 21.37 16.01 5.36 1.18 0.61 1.30 0.44 1.83

50-99 workers ............................................... 23.65 17.34 6.31 1.43 0.60 1.65 0.60 2.03

100 workers or more ......................................... 31.70 22.03 9.67 2.47 0.91 2.63 1.25 2.41

100-499 workers ........................................... 27.33 19.51 7.81 1.91 0.71 2.15 0.84 2.20

500 workers or more ..................................... 37.12 25.15 11.98 3.17 1.16 3.23 1.75 2.67

Union ................................................................ 35.64 22.64 13.00 2.93 0.93 4.21 2.04 2.89

Nonunion .......................................................... 25.57 18.61 6.96 1.70 0.73 1.75 0.72 2.05

Percent of total compensation

All workers, goods-producing industries1 ... 100.0 67.1 32.9 6.4 3.7 9.3 4.4 9.0

1-99 workers ..................................................... 100.0 70.3 29.7 4.5 3.2 8.1 3.6 10.3

1-49 workers ................................................. 100.0 71.9 28.1 4.2 2.9 7.3 3.0 10.7

50-99 workers ............................................... 100.0 67.3 32.7 5.1 3.8 9.7 4.7 9.6

100 workers or more ......................................... 100.0 64.9 35.1 7.7 4.1 10.2 5.0 8.2

100-499 workers ........................................... 100.0 65.7 34.3 6.5 3.7 10.5 4.7 8.9

500 workers or more ..................................... 100.0 64.1 35.9 8.9 4.5 9.8 5.3 7.4

Union ................................................................ 100.0 59.7 40.3 6.0 4.0 12.8 8.2 9.3

Nonunion .......................................................... 100.0 69.4 30.6 6.6 3.7 8.2 3.2 8.9

All workers, service-providing industries2 .. 100.0 71.7 28.3 6.8 2.8 7.4 3.1 8.0

1-99 workers ..................................................... 100.0 74.5 25.5 5.7 2.8 6.3 2.2 8.6

1-49 workers ................................................. 100.0 74.9 25.1 5.5 2.9 6.1 2.1 8.5

50-99 workers ............................................... 100.0 73.3 26.7 6.1 2.5 7.0 2.5 8.6

100 workers or more ......................................... 100.0 69.5 30.5 7.8 2.9 8.3 3.9 7.6

100-499 workers ........................................... 100.0 71.4 28.6 7.0 2.6 7.9 3.1 8.0

500 workers or more ..................................... 100.0 67.7 32.3 8.5 3.1 8.7 4.7 7.2

Union ................................................................ 100.0 63.5 36.5 8.2 2.6 11.8 5.7 8.1

Nonunion .......................................................... 100.0 72.8 27.2 6.7 2.9 6.8 2.8 8.0

1 Includes mining, construction, and manufacturing. The

agriculture, forestry, farming, and hunting sector is excluded. 2 Includes utilities; wholesale trade; retail trade; transportation

and warehousing; information; finance and insurance; real estate

and rental and leasing; professional and technical services;

management of companies and enterprises; administrative and

waste services; educational services; health care and social

assistance; arts, entertainment and recreation; accommodation and

food services; and other services, except public administration.

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

rounding.
- 23 - 

Table 14. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: Private industry health care and social assistance workers, by industry and occupational group,

September 2009

Series

Total

compensation

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 .................... $28.28 $20.20 $8.08 $2.19 $0.65 $2.22 $0.82 $2.20

Management, professional, and related ....... 40.64 29.21 11.43 3.38 0.99 2.78 1.27 3.01

Registered nurses .................................... 47.53 33.46 14.07 4.09 1.69 3.14 1.62 3.53

Sales and office ............................................ 21.56 15.07 6.49 1.58 0.36 2.21 0.67 1.67

Service .......................................................... 16.25 11.55 4.70 1.00 0.38 1.53 0.34 1.45

Hospitals ......................................................... 35.68 24.32 11.36 3.10 1.14 3.27 1.25 2.60

Management, professional, and related ....... 44.02 30.46 13.56 3.97 1.47 3.41 1.53 3.18

Registered nurses .................................... 47.83 32.85 14.99 4.28 1.97 3.52 1.71 3.50

Service .......................................................... 20.32 13.08 7.24 1.46 0.66 2.83 0.71 1.58

Nursing and residential care facilities .......... 19.87 14.49 5.38 1.33 0.45 1.48 0.29 1.84

Management, professional, and related ....... 31.02 22.85 8.17 2.31 0.70 1.97 0.54 2.66

Service .......................................................... 14.93 10.78 4.15 0.87 0.36 1.26 0.18 1.48

Nursing care facilities1 .............................. 21.43 15.67 5.76 1.48 0.54 1.48 0.30 1.96

Management, professional, and related ....... 34.02 25.34 8.68 2.52 0.87 1.85 0.54 2.90

Service .......................................................... 15.68 11.24 4.44 0.99 0.42 1.31 0.19 1.53

Percent of total compensation

Health care and social assistance .................... 100.0 71.4 28.6 7.7 2.3 7.9 2.9 7.8

Management, professional, and related ....... 100.0 71.9 28.1 8.3 2.4 6.8 3.1 7.4

Registered nurses .................................... 100.0 70.4 29.6 8.6 3.6 6.6 3.4 7.4

Sales and office ............................................ 100.0 69.9 30.1 7.3 1.7 10.3 3.1 7.7

Service .......................................................... 100.0 71.1 28.9 6.2 2.3 9.4 2.1 8.9

Hospitals ......................................................... 100.0 68.2 31.8 8.7 3.2 9.2 3.5 7.3

Management, professional, and related ....... 100.0 69.2 30.8 9.0 3.3 7.8 3.5 7.2

Registered nurses .................................... 100.0 68.7 31.3 9.0 4.1 7.4 3.6 7.3

Service .......................................................... 100.0 64.4 35.6 7.2 3.3 13.9 3.5 7.8

Nursing and residential care facilities .......... 100.0 72.9 27.1 6.7 2.2 7.4 1.5 9.2

Management, professional, and related ....... 100.0 73.7 26.3 7.4 2.2 6.4 1.7 8.6

Service .......................................................... 100.0 72.2 27.8 5.9 2.4 8.4 1.2 9.9

Nursing care facilities1 .............................. 100.0 73.1 26.9 6.9 2.5 6.9 1.4 9.1

Management, professional, and related ....... 100.0 74.5 25.5 7.4 2.6 5.4 1.6 8.5

Service .......................................................... 100.0 71.7 28.3 6.3 2.7 8.3 1.2 9.8

1 Data are available beginning with December 2006.

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