# 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



# E MPLOYER 

# C OSTS 

# F OR 

# E MPLOYEE 

# C OMPENSATION



# – S EPTEMBER 

# 2009
State and local governmentemployers spent an average of $39.83 per hour worked for total employee compensation in September 2009, the U.S. Bureau of Labor Statistics repo rted today. Wages and salaries averaged $26.24 per hour worked and accountedfor 65.9 percent of these costs, while benefits averaged $13.60 and accounted for the remaining 34.1 pe rcent. 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 indus try 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 workedfor 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, we re $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 averag ed $2.53 per hour worked for insurance benefits (life, health, and disability insurance) or 8.6 percen t of total compensation. In additi on 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 cen ts per hour worked (2.6 percent); retirement and savings , which averaged $1.29 per hour (4.4 pe rcent of total compensation); and legally required benefits (Social Security, Medicare, unemployment in surance, and workers’ compensation), which averaged $2.28 per hour worked (7.8 per cent). (See table A and table 1.) Private industry Private industry employer compensation costs aver aged $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) pe r hour worked. (See table 5.) Compensation costs in state and local government State and local government compensation costs av eraged $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 stat e and local government employees, average hourly compensation costs were higher for management, prof essional, and related occupations ($48.80) than for service occupations ($29.40) and sales and office occupati ons ($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 co mponent of insurance costs was health insurance, which averaged $4.43, or 11.1 percent of total compen sation 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 percen t 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). Defi ned benefit plans specify a formula for determining future benefits, while defined contribution plans sp ecify 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 pers onal leave. The average cost for paid leave was $3.05 per hour worked for state and lo cal government employees. Costs for legally required benefits , including Social Security, Medicare, unemployment insurance (both st ate and federal), and workers’ compensation, averaged $2.38 per hour worked fo r 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 be nefit plans, including health and retirement and savings plans. Detailed state and local government be nefits data, including civilian and private industry data, are available at http://www.bls. gov/ncs/ebs/.

## - 3 - 

# Table A. Relative impo rtance of employer costs for empl oyee 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 fo r 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/ect b0024.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/nc s/ect/sp /escuptc12.pdf and www.bls.gov/ncs/ect/s p/ecsuptc12.txt. Historical ECEC data are available in three listings, all available at http://www.bls.gov/ect/#tables. The first historical listing covers datafor 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 li sting includes data for March 2004 to the current reference period. These are based on the North American Industry Classification System (NAICS) and Standard Occupational Classification (SOC) systems. 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) meas ures the average cost to employers for wages and salaries and benefits per employee hour worked. ECEC includes the civilian economy, which includes data from both private i ndustry and state and local government. Excluded from privat e industry are the self-employed and farm and private household workers. Federal government workers are excluded fr om the public sector. The private industry series and the state and local government series pr ovide data for the two sectors separately. The cost levels for this quarter were collectedfrom a probability sample of approximately 62,700 occupations selected from a sample of about 13,200 establishments inprivate 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 replacedon a cross-area, cross-i ndustry basis. Data are collected for the pay period including the 12 th

# day of the survey months of March, June, September, and December. Comparing private and public sector data Compensation cost levels in state and local governmen t should not be directly compared with levels in private industry. Differences between these sector s stem from factors such as variation in work activities and occupational structur es. Manufacturing and sales, for ex ample, 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 wi th 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 additio nal detail on a specific compensation cost topic of interest. This quarter focuses on compensation cost s 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 co sts in private industry

• June 2010—Retirement and savings be nefit 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 workers 1 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 premium 4 ............................... 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 Security 7 ........................................ 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 Goodsproducing 2 Serviceproviding 3

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 premium 4 ............................... 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 Security 7 ........................................ 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 Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

Civilian workers 1 ....................................................... $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

Teachers 2 ............................................. 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 forestry 3 ........................................... 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 workers 1 ....................................................... 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

Teachers 2 ............................................. 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 forestry 3 ........................................... 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 loc al**  **government workers, by major occupational and industry group, September 2009**

Compensation

component Occupational group 1 Industry group

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

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $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 premium 3 ............................... 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 Security 4 ........................................ 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 Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked
State and local government workers ........................ $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

Teachers 1 ............................................. 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

Teachers 1 ............................................. 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 premium 1 ............................... 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 Security 4 ........................................ 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 premium 1 ............................... 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 Security 4 ........................................ 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 indus try**  **workers, by major industry group, September 2009**

Compensation

component Goods-producing 1 Service-providing 2

All goodsproducing 1 Construction Manufacturing Allserviceproviding 3 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 premium 4 ............................... 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 Security 7 ........................................ 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-providing 2

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

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $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 premium 4 ............................... 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 Security 7 ........................................ 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 division 1
Northeast Northeast divisions South South divisions

Cost Percent New England Middle Atlantic Cost Percent South Atlantic

Cost Percent Cost Percent Cost Percent Total compensation .................................................. $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 premium 2 ............................... 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 Security 3 ........................................ 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 division 1
South divisions Midwest Midwest divisions East South

Central West South Central Cost Percent East North Central West North Central Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $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 premium 2 ............................... 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 Security 3 ........................................ 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 division 1
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 premium 2 ............................... 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 Security 3 ........................................ 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 indus try**  **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 or more 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 premium 1 ............................... 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 Security 4 ........................................ 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 Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

**All workers in private industry** .................................................... $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 forestry 1 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 industries** 2 ......................... 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 industries** 3 ........................ 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 forestry 1 100.0 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 industries** 2 ......................... 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 industries** 3 ........................ 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 Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

**All workers, goods-producing industries** 1 ......................... $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 manufacturing 2 ................................................... 58.59 37.49 21.10 5.73 3.15 5.63 2.61 3.99 **All workers, service-providing industries** 3 ........................ 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 industries** 1 ......................... 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 manufacturing 2 ................................................... 100.0 64.0 36.0 9.8 5.4 9.6 4.4 6.8 **All workers, service-providing industries** 3 ........................ 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 Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

**All full-time workers in private industry** ................................. $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 forestry 1 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 forestry 1 100.0 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 Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

**All full-time workers in private industry** ........... $31.25 $21.72 $9.53 $2.29 $1.01 $2.60 $1.16 $2.48

Goods-producing 1 ............................................ 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-providing 2 ............................................ 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-providing 2 ............................................ 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-producing 1 ............................................ 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-providing 2 ............................................ 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-providing 2 ............................................ 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 Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

**All workers, goods-producing industries** 1 ... $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 industries** 2 .. 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 industries** 1 ... 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 industries** 2 .. 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 Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked
**Health care and social assistance** .................... $28.28 $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 facilities** 1 .............................. 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 facilities** 1 .............................. 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.