# For re lease 10:00 a.m . (EST) Thursday, March 10, 2016 USDL -16-0463
Technical inf ormation: (202) 691- 6199 • ncsinfo@bls.gov • www.bls.gov/ect Media contact: (202) 691- 5902 • presso ffice@bls.gov



# E MPLOYER 

# C OSTS FOR 

# E MPLOYEE 

# C OMPENSATION



# – D ECEMBER 

# 2015
Employer costs for employee compensation for civilian workers averaged $33.58 per hour worked in December 2015, the U.S. Bureau of Labor Statistics reported today. Wages and salaries averaged $23.06 per hour worked and accounted for 68.7 percent of these costs, while benefits averaged $10.52 and accounted for the remaining 31.3 percent. Total employer compens ation costs for private industry workers averaged $31.70 per hour worked in December 2015. Employer Costs for Employee Compensation (ECEC), a product of the National Compensation Survey, measures employ er costs for wages and salaries, and employee benefits for nonfarm private and state and local government workers.

Benefit costs in private industry Private industry employer costs for paid leave averaged $2.18 per hour worked or 6.9 percent of total compensation, supplemental pay averaged $1.06 or 3.3 percent, insurance benefits averaged $2.54 or 8.0 percent, retirement and savings averaged $1.25 or 4.0 percent, and legally required benefits averaged $2.53 per hour worked or 8.0 percent. (See table A and table 5.) Supplemental pay benefit costs in private industry Supplemental pay costs for private industry workers in December 2015 averaged $1.06 per hour worked or 3.3 percent of total compensation. Supplementa l pay includes employer costs for employee overtime and premium pay, shift differentials, and nonproduction bonuses. Cost per hour worked 

## Chart 2. Employer costs per hour worked for supplemental pay: selected major industry groups , private industry , December 2015 Cost per hour worked 

## Chart 1. Employer costs per ho ur worked for supplemental pay : select ed major occupational groups, private industry, December 2015

## - 2 - 

# In December 2015, the largest component of supplemental pay costs for private industry employers were nonproduction bonuses , averaging 74 cents per hour worked or 2.3 percent of total compensation. (See table 5.) Nonproduction bonuses are given at the discretion of the employer and are not tied to a production formula. Common nonproduction bonu ses include end

- of -year and holiday bonuses, referral bonuses, and cash profit sharing. For more information on nonproduction bonus access rates, please see National Compensation Survey: Employee Benefits in the United States, March 2015 at www.bls.gov/ncs/ebs/benefits/2015/benefits.htm#other. Overtime and premium pay averaged 26 cents per hour worked in December 2015. Overtime and premium supplemental pay includes pay for work in addition to the regular work schedule. Shift differentials , or extra payments for working a non-traditional work sch edule, averaged only 6 cents per hour worked. (See table 5.) Supplemental pay ave raged $1.47 per hour worked for union workers and $1.02 for nonunion workers. For union workers, the largest supplemental pay component was overtime and premium pay at 90 ce nts per hour worked. For nonunion workers, nonproduction bonuses was the largest component at 77 cents per hour worked. (See table 5.) Supplemental pay varied widely by major occ upational and industry groups. For major occupational groups, supplemental pay ranged from $2.26 per hour worked for management, professional, and related workers to 25 cents for service workers. (See chart 1 and table 5.) Major industry groups also showed wide variation for supplemental pay, with information workers averaging $2.32 per hour worked and financial activities workers averaging $2.03 compared to 15 cents for leisure and hospitality workers. (See chart 2 and table 6 .)
The Middle Atlantic census d ivision showed supplement al pay costs at $2.20 per hour worked while the East South Central c ensus division had costs at 67 cents. (See table 7.) Supplemental pay by establishment employment size ranged from 84 cents per hour worked for under 100 workers compared with $1.85 for 500 workers or more. (See table 8.) Supplement al pay costs for full- time workers averaged $1.36 per hour worked versus 2 4 cents for part -time workers. (See table 11 .)

Table A. Relative importance of employer costs for employee compensation, December 2015

Compensation

component Civilian workers Private industry State and local government Wages and salaries 68.7 % 69.8 % 63.6 % Benefits 31.3 30.2 36.4

Paid leave 6.9 6.9 7.2 Supplemental pay 2.9 3.3 0.8 Insurance 8.8 8.0 11.9

Health benefits 8.3 7.6 11.6 Retirement and savings 5.2 4.0 10.6

Defined benefit 3.3 1.7 9.8 Defined contribution 2.0 2.2 0.8 Legally required 7.6 8.0 5.9

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# The Employer Costs for Em ployee Compensation for March 2016 is schedul ed to be released on Thursday, June 9, 2016, at 10:00 a.m. (ED T). Employer Costs for Employee Compensation data on total compensation, wages and salaries, and benefits in private industry are produced annually in the March reference period for 15 metropolitan areas. Selected metropolitan area data were included in the March 2015 news release published in June 2015. 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 www.bls.gov/opub/mlr/cwc/bls-introduces-new- employer

- costs

- for

- employee

- compensation

data

- for -private-industry- workers

- in -15- metropolitan

- areas.pdf. Supplemental tables with occupational, establishment size, and bargaining status series by industry group are available at www.bls.gov/ncs/ect/sp/ecsuphst.pdf and www.bls.gov/ncs/ ect/sp/ecsuptc37 .pdf. Relative standard errors for all cost estimates in the most recent news release and supplementary tables are available at www.bls.gov/ncs/ect/sp/ec ec rse.pdf and www.bls.gov/ncs/ect/sp/ecsuprse.pdf. Historical ECEC data are available in three listings, all available at www.bls.gov/ect/#tables. The first historical listing covers data for the March ref erence periods from 1986 to 2001. These data use the Standard Industrial Classification (SIC) and Census of Population occupational classification systems. A 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 most recent listing includes data for March 2004 to the current reference period. These are based on the North American Indu stry 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 Cost s for Employee Compensation (ECEC) measures the average cost to employers for wages and salaries and benefits per employee hour worked. ECEC includes the civilian economy, which includes data from both private industry and state and local government. Excluded from private industry are the self -employed and farm and private household workers. Federal government workers are excluded from the public sector. The private industry series and the state and local government series provide data for the two sectors separately. Sample size The ECEC cost levels for this quarter were collected from a probab ility sample of approximately 29,2 00 occupations selected from a sample of about 6,900 establishments in private industry and approximately 8,800 occupations from a sample of about 1,500 establishments in state and local government. Comparing ECEC and Employment Cost Index (ECI) data Current employment weights are used to calculate ECEC cost levels. The weights are derived from the Quarterly Census of Employment and Wages (QCEW) and the Current Employment Statistics (CES). The ECI, which measures the change in employer costs for employee compensation, is calculated with fixed 2012 employment counts to prevent employment shifts among occupations and industries from influencing the changes. Therefore, changes over time in the ECEC will likely differ from those in the ECI. For additional information, see www.bls.gov/opub/mlr/cwc/explaining-the- differential -growthrates -of-the- eci

- and -ecec.pdf. Comparing private and public sector data Compensation cost levels in state and local government should not be directly compared with levels in private industry. Differences between these sectors stem from factors such as variation in work activities and occupational structures. Manufacturing and sales, for example, make up a large part of private industry work activities but are rare in state and local government. Professional and administrative support occupations (including teachers) account for two-thirds of t he state and local government workforce, compared with one-half of private industry. ECEC quarterly publication focus ECEC news releases are published quarterly, providing civilian, private industry, and state and local government cost per hour estimates as well as additional detail on a specific compensation cost topic of interest. This quarter focuses on supplemental pay benefit costs in private industry. Topics of news releases for the upcoming reference periods are as follows:

• March 2016— Health benefit costs in private industry

• June 2016—Retirement and savings costs in private industry
ECEC detailed information and measures
For detailed in formation on the Employer Costs for Employee Compensation, see Chapter 8, National Compensation Measures of the BL S Handbook of Methods at www.bls.gov/opub/hom/pdf/homch8.pdf.

### Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Civilian workers, by major occupational and industry group, December 2015**

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 .................................................. $33.58 100.0 $55.47 100.0 $24.29 100.0 $17.53 100.0

Wages and salaries .............................................. 23.06 68.7 38.01 68.5 17.12 70.5 12.45 71.0
Total benefits ........................................................ 10.52 31.3 17.46 31.5 7.17 29.5 5.08 29.0

Paid leave ......................................................... 2.33 6.9 4.38 7.9 1.60 6.6 0.91 5.2

Vacation ........................................................ 1.14 3.4 2.12 3.8 0.80 3.3 0.43 2.5 Holiday .......................................................... 0.70 2.1 1.27 2.3 0.49 2.0 0.28 1.6 Sick ............................................................... 0.34 1.0 0.70 1.3 0.21 0.9 0.15 0.8 Personal ....................................................... 0.14 0.4 0.28 0.5 0.10 0.4 0.05 0.3 Supplemental pay ............................................. 0.96 2.9 1.75 3.2 0.55 2.3 0.30 1.7

Overtime and premium 4 ............................... 0.25 0.8 0.17 0.3 0.15 0.6 0.15 0.8 Shift differentials ........................................... 0.06 0.2 0.08 0.1 0.02 0.1 0.05 0.3 Nonproduction bonuses ................................ 0.65 1.9 1.50 2.7 0.38 1.6 0.10 0.5
Insurance .......................................................... 2.94 8.8 4.46 8.0 2.30 9.5 1.41 8.0

Life ................................................................ 0.04 0.1 0.08 0.1 0.03 0.1 0.02 0.1 Health ........................................................... 2.79 8.3 4.22 7.6 2.20 9.1 1.37 7.8 Short-term disability ...................................... 0.05 0.2 0.09 0.2 0.04 0.2 0.02 0.1 Long-term disability ...................................... 0.05 0.1 0.08 0.1 0.03 0.1 5 ( ) 6 ( ) Retirement and savings .................................... 1.75 5.2 3.33 6.0 0.86 3.5 0.79 4.5

Defined benefit ............................................. 1.09 3.3 2.05 3.7 0.42 1.7 0.63 3.6 Defined contribution ...................................... 0.66 2.0 1.28 2.3 0.44 1.8 0.16 0.9 Legally required benefits .................................. 2.55 7.6 3.53 6.4 1.86 7.7 1.67 9.5

Social Security and Medicare ....................... 1.86 5.5 2.95 5.3 1.42 5.8 1.04 5.9

Social Security 7 ........................................ 1.48 4.4 2.32 4.2 1.14 4.7 0.83 4.7 Medicare ................................................... 0.38 1.1 0.63 1.1 0.28 1.1 0.21 1.2 Federal unemployment insurance ................ 0.04 0.1 0.03 6 ( ) 0.04 0.2 0.04 0.2 State unemployment insurance .................... 0.18 0.5 0.17 0.3 0.17 0.7 0.17 1.0 Workers’ compensation ................................ 0.47 1.4 0.37 0.7 0.23 1.0 0.42 2.4

See footnotes at end of table.



## - 5 -

### Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Civilian workers, by major occupational and industry group, December 2015 — 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 .................................................. $34.35 100.0 $27.08 100.0 $38.21 100.0 $32.79 100.0

Wages and salaries .............................................. 22.93 66.7 17.74 65.5 25.29 66.2 22.67 69.2
Total benefits ........................................................ 11.42 33.3 9.33 34.5 12.92 33.8 10.11 30.8

Paid leave ......................................................... 1.87 5.5 1.62 6.0 2.49 6.5 2.30 7.0

Vacation ........................................................ 0.95 2.8 0.82 3.0 1.29 3.4 1.12 3.4 Holiday .......................................................... 0.61 1.8 0.54 2.0 0.86 2.3 0.67 2.1 Sick ............................................................... 0.21 0.6 0.20 0.7 0.24 0.6 0.36 1.1 Personal ....................................................... 0.10 0.3 0.07 0.2 0.10 0.3 0.15 0.5 Supplemental pay ............................................. 1.00 2.9 0.96 3.6 1.48 3.9 0.87 2.7

Overtime and premium 4 ............................... 0.68 2.0 0.54 2.0 0.56 1.5 0.20 0.6 Shift differentials ........................................... 0.05 0.1 0.08 0.3 0.08 0.2 0.05 0.2 Nonproduction bonuses ................................ 0.28 0.8 0.35 1.3 0.84 2.2 0.62 1.9
Insurance .......................................................... 3.19 9.3 2.96 10.9 3.56 9.3 2.83 8.6

Life ................................................................ 0.04 0.1 0.04 0.1 0.06 0.2 0.04 0.1 Health ........................................................... 3.03 8.8 2.79 10.3 3.36 8.8 2.70 8.2 Short-term disability ...................................... 0.09 0.2 0.06 0.2 0.08 0.2 0.05 0.2 Long-term disability ...................................... 0.04 0.1 0.07 0.3 0.06 0.2 0.04 0.1 Retirement and savings .................................... 2.05 6.0 1.23 4.5 2.14 5.6 1.68 5.1

Defined benefit ............................................. 1.48 4.3 0.73 2.7 1.24 3.3 1.07 3.3 Defined contribution ...................................... 0.58 1.7 0.50 1.8 0.90 2.4 0.61 1.9 Legally required benefits .................................. 3.30 9.6 2.56 9.4 3.24 8.5 2.43 7.4

Social Security and Medicare ....................... 1.93 5.6 1.51 5.6 2.14 5.6 1.81 5.5

Social Security 7 ........................................ 1.56 4.5 1.21 4.5 1.72 4.5 1.44 4.4 Medicare ................................................... 0.37 1.1 0.29 1.1 0.42 1.1 0.37 1.1 Federal unemployment insurance ................ 0.03 0.1 0.04 0.1 0.04 0.1 0.04 0.1 State unemployment insurance .................... 0.26 0.7 0.20 0.7 0.25 0.7 0.17 0.5 Workers’ compensation ................................ 1.08 3.1 0.81 3.0 0.82 2.1 0.41 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 est ate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; e ducational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; other servic es, except public administration; and public administration.

4 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule. 5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent. 7 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program. Note: The sum of individual items may not equal totals due to rounding.



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### Table 2. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Civilian workers, by occupational and industry group, December 2015**

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 ....................................................... $33.58 $23.06 $10.52 $2.33 $0.96 $2.94 $1.75 $2.55 **Occupational group** Management, professional, and related ....... 55.47 38.01 17.46 4.38 1.75 4.46 3.33 3.53

Management, business, and financial ...... 66.55 44.99 21.56 5.94 3.39 4.61 3.49 4.12 Professional and related ........................... 50.80 35.08 15.73 3.73 1.06 4.40 3.27 3.28

Teachers 2 ............................................. 56.60 39.74 16.85 2.62 0.16 5.47 5.47 3.13

Primary, secondary, and special education school teachers .............. 57.01 39.04 17.96 2.48 0.17 6.28 6.19 2.85 Registered nurses ................................ 51.33 34.56 16.77 4.44 1.58 4.51 2.63 3.60 Sales and office ............................................ 24.29 17.12 7.17 1.60 0.55 2.30 0.86 1.86

Sales and related ...................................... 23.53 17.68 5.85 1.34 0.57 1.49 0.60 1.85 Office and administrative support ............. 24.75 16.78 7.97 1.76 0.54 2.78 1.02 1.87 Service .......................................................... 17.53 12.45 5.08 0.91 0.30 1.41 0.79 1.67 Natural resources, construction, and maintenance ............................................... 34.35 22.93 11.42 1.87 1.00 3.19 2.05 3.30 Construction, extraction, farming, fishing, and forestry 3 ........................................... 35.11 23.31 11.80 1.50 0.92 3.12 2.52 3.75 Installation, maintenance, and repair ........ 33.64 22.57 11.07 2.23 1.08 3.27 1.61 2.88 Production, transportation, and material moving ........................................................ 27.08 17.74 9.33 1.62 0.96 2.96 1.23 2.56 Production ................................................ 26.37 17.52 8.85 1.61 1.12 2.82 0.94 2.36 Transportation and material moving ......... 27.71 17.95 9.77 1.64 0.82 3.08 1.50 2.73 **Industry group**
Education and health services ...................... 37.85 25.95 11.90 2.66 0.50 3.80 2.45 2.50

Educational services ................................. 47.04 31.87 15.17 2.85 0.19 5.12 4.33 2.67

Elementary and secondary schools ...... 45.84 30.76 15.08 2.35 0.17 5.44 4.67 2.44 Junior colleges, colleges, and universities ......................................... 51.83 35.32 16.50 4.08 0.21 4.91 4.16 3.15 Health care and social assistance ............ 31.74 22.01 9.73 2.53 0.70 2.92 1.19 2.39

Hospitals ............................................... 43.39 28.26 15.13 4.01 1.38 4.59 2.18 2.97 Percent of total compensation

Civilian workers 1 ....................................................... 100.0 68.7 31.3 6.9 2.9 8.8 5.2 7.6 **Occupational group** Management, professional, and related ....... 100.0 68.5 31.5 7.9 3.2 8.0 6.0 6.4

Management, business, and financial ...... 100.0 67.6 32.4 8.9 5.1 6.9 5.2 6.2 Professional and related ........................... 100.0 69.0 31.0 7.3 2.1 8.7 6.4 6.4

Teachers 2 ............................................. 100.0 70.2 29.8 4.6 0.3 9.7 9.7 5.5

Primary, secondary, and special education school teachers .............. 100.0 68.5 31.5 4.4 0.3 11.0 10.9 5.0 Registered nurses ................................ 100.0 67.3 32.7 8.7 3.1 8.8 5.1 7.0 Sales and office ............................................ 100.0 70.5 29.5 6.6 2.3 9.5 3.5 7.7

Sales and related ...................................... 100.0 75.1 24.9 5.7 2.4 6.3 2.5 7.8 Office and administrative support ............. 100.0 67.8 32.2 7.1 2.2 11.3 4.1 7.6 Service .......................................................... 100.0 71.0 29.0 5.2 1.7 8.0 4.5 9.5 Natural resources, construction, and maintenance ............................................... 100.0 66.7 33.3 5.5 2.9 9.3 6.0 9.6 Construction, extraction, farming, fishing, and forestry 3 ........................................... 100.0 66.4 33.6 4.3 2.6 8.9 7.2 10.7 Installation, maintenance, and repair ........ 100.0 67.1 32.9 6.6 3.2 9.7 4.8 8.6 Production, transportation, and material moving ........................................................ 100.0 65.5 34.5 6.0 3.6 10.9 4.5 9.4 Production ................................................ 100.0 66.4 33.6 6.1 4.2 10.7 3.6 9.0 Transportation and material moving ......... 100.0 64.8 35.2 5.9 3.0 11.1 5.4 9.9 **Industry group**
Education and health services ...................... 100.0 68.6 31.4 7.0 1.3 10.0 6.5 6.6

Educational services ................................. 100.0 67.8 32.2 6.1 0.4 10.9 9.2 5.7

Elementary and secondary schools ...... 100.0 67.1 32.9 5.1 0.4 11.9 10.2 5.3 Junior colleges, colleges, and universities ......................................... 100.0 68.2 31.8 7.9 0.4 9.5 8.0 6.1 Health care and social assistance ............ 100.0 69.3 30.7 8.0 2.2 9.2 3.8 7.5

Hospitals ............................................... 100.0 65.1 34.9 9.2 3.2 10.6 5.0 6.8

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

## - 7 -

### Table 3. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and loc **al government workers, by major occupational and industry group, December 2015** 

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 .................................................. $44.97 100.0 $54.16 100.0 $31.15 100.0 $34.09 100.0 $45.02 100.0

Wages and salaries .............................................. 28.63 63.6 35.87 66.2 18.46 59.3 19.73 57.9 28.69 63.7
Total benefits ........................................................ 16.35 36.4 18.29 33.8 12.69 40.7 14.36 42.1 16.34 36.3

Paid leave ......................................................... 3.23 7.2 3.51 6.5 2.72 8.7 2.96 8.7 3.23 7.2

Vacation ........................................................ 1.18 2.6 1.12 2.1 1.21 3.9 1.28 3.8 1.18 2.6 Holiday .......................................................... 0.95 2.1 0.99 1.8 0.85 2.7 0.92 2.7 0.95 2.1 Sick ............................................................... 0.85 1.9 1.07 2.0 0.53 1.7 0.60 1.8 0.85 1.9 Personal ....................................................... 0.25 0.6 0.33 0.6 0.13 0.4 0.15 0.4 0.25 0.6 Supplemental pay ............................................. 0.37 0.8 0.27 0.5 0.22 0.7 0.62 1.8 0.36 0.8

Overtime and premium 3 ............................... 0.19 0.4 0.08 0.1 0.13 0.4 0.43 1.3 0.19 0.4 Shift differentials ........................................... 0.04 0.1 0.03 0.1 0.02 0.1 0.09 0.3 0.05 0.1 Nonproduction bonuses ................................ 0.13 0.3 0.16 0.3 0.07 0.2 0.10 0.3 0.13 0.3
Insurance .......................................................... 5.34 11.9 5.82 10.8 4.88 15.7 4.52 13.2 5.35 11.9

Life ................................................................ 0.06 0.1 0.07 0.1 0.05 0.2 0.05 0.2 0.06 0.1 Health ........................................................... 5.20 11.6 5.67 10.5 4.77 15.3 4.41 12.9 5.21 11.6 Short-term disability ...................................... 0.03 0.1 0.04 0.1 0.03 0.1 0.02 0.1 0.03 0.1 Long-term disability ...................................... 0.04 0.1 0.05 0.1 0.03 0.1 0.03 0.1 0.04 0.1 Retirement and savings .................................... 4.78 10.6 5.70 10.5 2.94 9.4 4.06 11.9 4.77 10.6

Defined benefit ............................................. 4.40 9.8 5.19 9.6 2.71 8.7 3.84 11.3 4.39 9.7 Defined contribution ...................................... 0.38 0.8 0.51 0.9 0.22 0.7 0.22 0.6 0.38 0.9 Legally required benefits .................................. 2.63 5.9 2.99 5.5 1.93 6.2 2.20 6.5 2.63 5.8

Social Security and Medicare ....................... 1.98 4.4 2.39 4.4 1.45 4.7 1.41 4.1 1.98 4.4

Social Security 4 ........................................ 1.52 3.4 1.82 3.4 1.15 3.7 1.09 3.2 1.52 3.4 Medicare ................................................... 0.46 1.0 0.57 1.0 0.31 1.0 0.33 1.0 0.46 1.0 Federal unemployment insurance ................ 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) State unemployment insurance .................... 0.09 0.2 0.09 0.2 0.07 0.2 0.09 0.3 0.09 0.2 Workers’ compensation ................................ 0.56 1.2 0.52 1.0 0.41 1.3 0.70 2.1 0.56 1.2

1 This table presents data for the three major occupational groups in State and local government: management, professional, and r elated 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 governm ent workforce. 3 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule. 4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program. 5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent. Note: The sum of individual items may not equal totals due to rounding.



## - 8 -

### Table 4. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: State and local government workers, by occupational and industry group, December 2015**

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 ........................ $44.97 $28.63 $16.35 $3.23 $0.37 $5.34 $4.78 $2.63 **Occupational group** Management, professional, and related ....... 54.16 35.87 18.29 3.51 0.27 5.82 5.70 2.99

Professional and related ........................... 53.14 35.40 17.74 3.15 0.26 5.82 5.66 2.86

Teachers 1 ............................................. 61.24 42.17 19.07 2.81 0.16 6.27 6.68 3.14

Primary, secondary, and special education school teachers .............. 61.57 41.73 19.83 2.65 0.19 6.95 7.11 2.94 Sales and office ............................................ 31.15 18.46 12.69 2.72 0.22 4.88 2.94 1.93

Office and administrative support ............. 31.32 18.52 12.80 2.75 0.22 4.95 2.96 1.93 Service .......................................................... 34.09 19.73 14.36 2.96 0.62 4.52 4.06 2.20 **Industry group**
Education and health services ...................... 46.98 31.03 15.95 2.87 0.23 5.51 4.78 2.56

Educational services ................................. 48.09 32.03 16.07 2.76 0.17 5.56 5.02 2.55

Elementary and secondary schools ...... 47.03 31.27 15.76 2.39 0.18 5.71 5.06 2.41 Junior colleges, colleges, and universities ......................................... 51.50 34.46 17.04 3.94 0.14 5.04 4.94 2.97 Health care and social assistance ............ 39.50 24.34 15.15 3.58 0.63 5.18 3.16 2.60

Hospitals ............................................... 41.73 25.88 15.84 3.82 0.77 5.43 3.19 2.64 Public administration .................................... 42.97 25.38 17.59 3.97 0.60 5.25 5.00 2.77 Percent of total compensation
State and local government workers ........................ 100.0 63.6 36.4 7.2 0.8 11.9 10.6 5.9 **Occupational group** Management, professional, and related ....... 100.0 66.2 33.8 6.5 0.5 10.8 10.5 5.5

Professional and related ........................... 100.0 66.6 33.4 5.9 0.5 10.9 10.7 5.4

Teachers 1 ............................................. 100.0 68.9 31.1 4.6 0.3 10.2 10.9 5.1

Primary, secondary, and special education school teachers .............. 100.0 67.8 32.2 4.3 0.3 11.3 11.5 4.8 Sales and office ............................................ 100.0 59.3 40.7 8.7 0.7 15.7 9.4 6.2

Office and administrative support ............. 100.0 59.1 40.9 8.8 0.7 15.8 9.5 6.2 Service .......................................................... 100.0 57.9 42.1 8.7 1.8 13.2 11.9 6.5 **Industry group**
Education and health services ...................... 100.0 66.1 33.9 6.1 0.5 11.7 10.2 5.4

Educational services ................................. 100.0 66.6 33.4 5.7 0.4 11.6 10.4 5.3

Elementary and secondary schools ...... 100.0 66.5 33.5 5.1 0.4 12.1 10.8 5.1 Junior colleges, colleges, and universities ......................................... 100.0 66.9 33.1 7.7 0.3 9.8 9.6 5.8 Health care and social assistance ............ 100.0 61.6 38.4 9.1 1.6 13.1 8.0 6.6

Hospitals ............................................... 100.0 62.0 38.0 9.1 1.8 13.0 7.6 6.3 Public administration .................................... 100.0 59.1 40.9 9.2 1.4 12.2 11.6 6.4

1 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors. Note: The sum of individual items may not equal totals due to rounding.



## - 9 -

### Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by major occupational group and bargaining unit status, December 2015** 

Compensation component Occupational group

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

Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $31.70 100.0 $55.92 100.0 $23.70 100.0 $14.84 100.0

Wages and salaries .............................................. 22.14 69.8 38.75 69.3 17.01 71.7 11.27 75.9
Total benefits ........................................................ 9.57 30.2 17.17 30.7 6.70 28.3 3.57 24.1

Paid leave ......................................................... 2.18 6.9 4.68 8.4 1.50 6.3 0.58 3.9

Vacation ........................................................ 1.13 3.6 2.47 4.4 0.77 3.2 0.30 2.0 Holiday .......................................................... 0.66 2.1 1.37 2.4 0.46 1.9 0.18 1.2 Sick ............................................................... 0.26 0.8 0.58 1.0 0.19 0.8 0.07 0.5 Personal ....................................................... 0.12 0.4 0.27 0.5 0.10 0.4 0.03 0.2 Supplemental pay ............................................. 1.06 3.3 2.26 4.0 0.58 2.4 0.25 1.7

Overtime and premium 1 ............................... 0.26 0.8 0.20 0.4 0.15 0.6 0.10 0.7 Shift differentials ........................................... 0.06 0.2 0.09 0.2 0.02 0.1 0.05 0.3 Nonproduction bonuses ................................ 0.74 2.3 1.97 3.5 0.41 1.7 0.09 0.6
Insurance .......................................................... 2.54 8.0 4.00 7.1 2.07 8.8 0.91 6.1

Life ................................................................ 0.04 0.1 0.08 0.1 0.03 0.1 2 ( ) 3 ( ) Health ........................................................... 2.40 7.6 3.73 6.7 1.98 8.4 0.87 5.9 Short-term disability ...................................... 0.06 0.2 0.10 0.2 0.04 0.2 0.02 0.1 Long-term disability ...................................... 0.05 0.1 0.09 0.2 0.03 0.1 2 ( ) 3 ( ) Retirement and savings .................................... 1.25 4.0 2.52 4.5 0.68 2.9 0.26 1.8

Defined benefit ............................................. 0.55 1.7 0.97 1.7 0.23 1.0 0.11 0.7 Defined contribution ...................................... 0.70 2.2 1.55 2.8 0.46 1.9 0.15 1.0 Legally required benefits .................................. 2.53 8.0 3.71 6.6 1.86 7.8 1.58 10.7

Social Security and Medicare ....................... 1.84 5.8 3.15 5.6 1.42 6.0 0.98 6.6

Social Security 4 ........................................ 1.47 4.6 2.49 4.5 1.14 4.8 0.79 5.3 Medicare ................................................... 0.37 1.2 0.66 1.2 0.28 1.2 0.19 1.2 Federal unemployment insurance ................ 0.04 0.1 0.04 0.1 0.04 0.2 0.05 0.3 State unemployment insurance .................... 0.20 0.6 0.21 0.4 0.18 0.8 0.18 1.2 Workers’ compensation ................................ 0.46 1.4 0.32 0.6 0.22 0.9 0.38 2.5

See footnotes at end of table.



## - 10 -

### Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by major occupational group and bargaining unit status, December 2015 — 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 .................................................. $33.94 100.0 $26.82 100.0 $45.28 100.0 $30.38 100.0

Wages and salaries .............................................. 22.97 67.7 17.67 65.9 27.20 60.1 21.64 71.2
Total benefits ........................................................ 10.97 32.3 9.15 34.1 18.08 39.9 8.73 28.8

Paid leave ......................................................... 1.72 5.1 1.59 5.9 3.11 6.9 2.09 6.9

Vacation ........................................................ 0.89 2.6 0.81 3.0 1.60 3.5 1.09 3.6 Holiday .......................................................... 0.57 1.7 0.53 2.0 0.92 2.0 0.63 2.1 Sick ............................................................... 0.17 0.5 0.18 0.7 0.43 0.9 0.25 0.8 Personal ....................................................... 0.10 0.3 0.06 0.2 0.17 0.4 0.12 0.4 Supplemental pay ............................................. 1.03 3.0 0.98 3.6 1.47 3.3 1.02 3.3

Overtime and premium 1 ............................... 0.70 2.1 0.54 2.0 0.90 2.0 0.20 0.7 Shift differentials ........................................... 0.04 0.1 0.08 0.3 0.18 0.4 0.05 0.1 Nonproduction bonuses ................................ 0.29 0.9 0.36 1.3 0.38 0.8 0.77 2.5
Insurance .......................................................... 3.01 8.9 2.87 10.7 6.06 13.4 2.20 7.2

Life ................................................................ 0.04 0.1 0.04 0.1 0.07 0.2 0.04 0.1 Health ........................................................... 2.85 8.4 2.70 10.1 5.69 12.6 2.08 6.8 Short-term disability ...................................... 0.09 0.3 0.06 0.2 0.18 0.4 0.05 0.2 Long-term disability ...................................... 0.03 0.1 0.07 0.3 0.12 0.3 0.04 0.1 Retirement and savings .................................... 1.83 5.4 1.15 4.3 3.83 8.5 1.00 3.3

Defined benefit ............................................. 1.22 3.6 0.64 2.4 2.88 6.4 0.32 1.1 Defined contribution ...................................... 0.61 1.8 0.51 1.9 0.95 2.1 0.68 2.2 Legally required benefits .................................. 3.37 9.9 2.56 9.5 3.60 7.9 2.43 8.0

Social Security and Medicare ....................... 1.95 5.7 1.50 5.6 2.29 5.0 1.80 5.9

Social Security 4 ........................................ 1.58 4.6 1.21 4.5 1.83 4.0 1.44 4.7 Medicare ................................................... 0.37 1.1 0.29 1.1 0.46 1.0 0.36 1.2 Federal unemployment insurance ................ 0.04 0.1 0.04 0.1 0.04 0.1 0.04 0.1 State unemployment insurance .................... 0.27 0.8 0.20 0.7 0.26 0.6 0.19 0.6 Workers’ compensation ................................ 1.12 3.3 0.82 3.0 1.02 2.2 0.40 1.3

1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule. 2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent. 4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program. Note: The sum of individual items may not equal totals due to rounding.



## - 11 -

### Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus **try workers, by major industry group, December 2015** 

Compensation

component Goods-producing 1 Service-providing 2

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

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $38.18 100.0 $37.00 100.0 $38.50 100.0 $30.39 100.0 $25.96 100.0 $53.09 100.0

Wages and salaries .............................................. 25.31 66.3 25.85 69.9 24.98 64.9 21.50 70.7 18.25 70.3 34.64 65.2
Total benefits ........................................................ 12.87 33.7 11.15 30.1 13.52 35.1 8.90 29.3 7.70 29.7 18.45 34.8

Paid leave ......................................................... 2.47 6.5 1.57 4.3 2.90 7.5 2.12 7.0 1.61 6.2 4.87 9.2

Vacation ........................................................ 1.29 3.4 0.83 2.2 1.50 3.9 1.10 3.6 0.86 3.3 2.52 4.7 Holiday .......................................................... 0.86 2.2 0.55 1.5 1.01 2.6 0.62 2.0 0.47 1.8 1.22 2.3 Sick ............................................................... 0.23 0.6 0.12 0.3 0.29 0.7 0.27 0.9 0.21 0.8 0.56 1.1 Personal ....................................................... 0.10 0.2 0.07 0.2 0.11 0.3 0.13 0.4 0.08 0.3 0.57 1.1 Supplemental pay ............................................. 1.49 3.9 0.96 2.6 1.67 4.3 0.97 3.2 0.65 2.5 2.32 4.4

Overtime and premium 3 ............................... 0.56 1.5 0.58 1.6 0.53 1.4 0.20 0.7 0.27 1.0 0.27 0.5 Shift differentials ........................................... 0.08 0.2 4 ( ) 5 ( ) 0.12 0.3 0.05 0.2 0.02 0.1 0.04 0.1 Nonproduction bonuses ................................ 0.85 2.2 0.36 1.0 1.03 2.7 0.71 2.3 0.36 1.4 2.01 3.8
Insurance .......................................................... 3.55 9.3 2.82 7.6 3.89 10.1 2.34 7.7 2.19 8.4 5.18 9.8

Life ................................................................ 0.06 0.2 0.04 0.1 0.07 0.2 0.04 0.1 0.03 0.1 0.07 0.1 Health ........................................................... 3.35 8.8 2.70 7.3 3.66 9.5 2.21 7.3 2.07 8.0 4.77 9.0 Short-term disability ...................................... 0.08 0.2 0.05 0.1 0.10 0.3 0.05 0.2 0.04 0.2 0.26 0.5 Long-term disability ...................................... 0.06 0.2 0.03 0.1 0.07 0.2 0.04 0.1 0.05 0.2 0.08 0.1 Retirement and savings .................................... 2.11 5.5 1.91 5.2 2.12 5.5 1.08 3.6 1.01 3.9 2.54 4.8

Defined benefit ............................................. 1.20 3.1 1.22 3.3 1.13 2.9 0.42 1.4 0.48 1.9 1.09 2.1 Defined contribution ...................................... 0.91 2.4 0.69 1.9 0.99 2.6 0.66 2.2 0.53 2.0 1.45 2.7 Legally required benefits .................................. 3.25 8.5 3.88 10.5 2.93 7.6 2.39 7.9 2.24 8.6 3.53 6.7

Social Security and Medicare ....................... 2.14 5.6 2.13 5.7 2.14 5.6 1.78 5.8 1.51 5.8 2.98 5.6

Social Security 6 ........................................ 1.72 4.5 1.72 4.6 1.72 4.5 1.42 4.7 1.21 4.7 2.38 4.5 Medicare ................................................... 0.42 1.1 0.41 1.1 0.42 1.1 0.36 1.2 0.30 1.1 0.60 1.1 Federal unemployment insurance ................ 0.04 0.1 0.04 0.1 0.04 0.1 0.04 0.1 0.04 0.2 0.04 0.1 State unemployment insurance .................... 0.25 0.7 0.35 1.0 0.21 0.5 0.19 0.6 0.16 0.6 0.21 0.4 Workers’ compensation ................................ 0.82 2.1 1.36 3.7 0.55 1.4 0.38 1.3 0.53 2.1 0.31 0.6

See footnotes at end of table.



## - 12 -

### Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: **Private industry workers, by major industry group, December 2015 — 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 .................................................. $43.87 100.0 $39.40 100.0 $32.83 100.0 $13.77 100.0 $26.04 100.0

Wages and salaries .............................................. 29.76 67.8 28.16 71.5 23.15 70.5 10.72 77.9 18.77 72.1
Total benefits ........................................................ 14.11 32.2 11.24 28.5 9.68 29.5 3.05 22.1 7.27 27.9

Paid leave ......................................................... 3.78 8.6 2.76 7.0 2.54 7.8 0.43 3.1 1.58 6.1

Vacation ........................................................ 1.97 4.5 1.45 3.7 1.30 4.0 0.23 1.7 0.75 2.9 Holiday .......................................................... 1.09 2.5 0.84 2.1 0.74 2.2 0.12 0.9 0.53 2.0 Sick ............................................................... 0.51 1.2 0.30 0.8 0.36 1.1 0.05 0.4 0.19 0.7 Personal ....................................................... 0.22 0.5 0.17 0.4 0.15 0.5 0.02 0.2 0.10 0.4 Supplemental pay ............................................. 2.03 4.6 1.95 5.0 0.64 2.0 0.15 1.1 0.38 1.5

Overtime and premium 3 ............................... 0.18 0.4 0.26 0.6 0.18 0.6 0.07 0.5 0.15 0.6 Shift differentials ........................................... 4 ( ) 5 ( ) 4 ( ) 5 ( ) 0.18 0.6 4 ( ) 5 ( ) 0.02 0.1 Nonproduction bonuses ................................ 1.84 4.2 1.68 4.3 0.28 0.8 0.08 0.6 0.22 0.8
Insurance .......................................................... 3.74 8.5 2.32 5.9 2.85 8.7 0.76 5.6 2.04 7.8

Life ................................................................ 0.06 0.1 0.05 0.1 0.04 0.1 4 ( ) 5 ( ) 0.03 0.1 Health ........................................................... 3.49 8.0 2.15 5.5 2.71 8.3 0.74 5.4 1.96 7.5 Short-term disability ...................................... 0.13 0.3 0.06 0.2 0.05 0.1 4 ( ) 5 ( ) 0.03 0.1 Long-term disability ...................................... 0.06 0.1 0.05 0.1 0.05 0.2 4 ( ) 5 ( ) 0.02 0.1 Retirement and savings .................................... 1.69 3.8 1.30 3.3 1.17 3.5 0.23 1.7 1.08 4.1

Defined benefit ............................................. 0.47 1.1 0.50 1.3 0.36 1.1 0.11 0.8 0.58 2.2 Defined contribution ...................................... 1.22 2.8 0.79 2.0 0.81 2.5 0.12 0.9 0.50 1.9 Legally required benefits .................................. 2.87 6.5 2.91 7.4 2.47 7.5 1.47 10.7 2.19 8.4

Social Security and Medicare ....................... 2.43 5.5 2.24 5.7 1.95 5.9 0.95 6.9 1.55 6.0

Social Security 6 ........................................ 1.92 4.4 1.77 4.5 1.57 4.8 0.77 5.6 1.25 4.8 Medicare ................................................... 0.51 1.2 0.47 1.2 0.38 1.2 0.18 1.3 0.30 1.2 Federal unemployment insurance ................ 0.04 0.1 0.04 0.1 0.03 0.1 0.06 0.4 0.04 0.1 State unemployment insurance .................... 0.19 0.4 0.23 0.6 0.18 0.6 0.17 1.2 0.18 0.7 Workers’ compensation ................................ 0.21 0.5 0.39 1.0 0.31 0.9 0.30 2.2 0.41 1.6

1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real est ate 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 pub lic administration.

3 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule. 4 Cost per hour worked is $0.01 or less. 5 Less than .05 percent. 6 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program. Note: The sum of individual items may not equal totals due to rounding.



## - 13 -

### Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: **Private industry workers, by census region and division, December 2015**

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 .................................................. $37.76 100.0 $38.14 100.0 $37.62 100.0 $29.27 100.0 $30.30 100.0

Wages and salaries .............................................. 25.49 67.5 26.77 70.2 25.04 66.6 20.76 70.9 21.37 70.5
Total benefits ........................................................ 12.27 32.5 11.37 29.8 12.58 33.4 8.51 29.1 8.94 29.5

Paid leave ......................................................... 2.78 7.4 2.78 7.3 2.78 7.4 1.98 6.8 2.16 7.1

Vacation ........................................................ 1.43 3.8 1.47 3.9 1.42 3.8 1.02 3.5 1.11 3.7 Holiday .......................................................... 0.81 2.1 0.82 2.1 0.81 2.1 0.60 2.1 0.64 2.1 Sick ............................................................... 0.36 0.9 0.34 0.9 0.36 1.0 0.23 0.8 0.26 0.9 Personal ....................................................... 0.18 0.5 0.15 0.4 0.19 0.5 0.12 0.4 0.14 0.5 Supplemental pay ............................................. 1.91 5.1 1.09 2.8 2.20 5.8 0.92 3.1 0.83 2.8

Overtime and premium 2 ............................... 0.24 0.6 0.24 0.6 0.24 0.6 0.31 1.1 0.24 0.8 Shift differentials ........................................... 0.07 0.2 0.08 0.2 0.07 0.2 0.06 0.2 0.07 0.2 Nonproduction bonuses ................................ 1.60 4.2 0.76 2.0 1.89 5.0 0.55 1.9 0.52 1.7
Insurance .......................................................... 3.14 8.3 3.13 8.2 3.14 8.3 2.22 7.6 2.36 7.8

Life ................................................................ 0.05 0.1 0.04 0.1 0.05 0.1 0.05 0.2 0.05 0.2 Health ........................................................... 2.94 7.8 2.93 7.7 2.94 7.8 2.08 7.1 2.20 7.2 Short-term disability ...................................... 0.09 0.3 0.09 0.2 0.10 0.3 0.05 0.2 0.07 0.2 Long-term disability ...................................... 0.05 0.1 0.06 0.2 0.05 0.1 0.04 0.1 0.05 0.2 Retirement and savings .................................... 1.45 3.9 1.53 4.0 1.43 3.8 1.16 4.0 1.28 4.2

Defined benefit ............................................. 0.63 1.7 0.64 1.7 0.63 1.7 0.52 1.8 0.58 1.9 Defined contribution ...................................... 0.83 2.2 0.89 2.3 0.80 2.1 0.64 2.2 0.70 2.3 Legally required benefits .................................. 2.99 7.9 2.85 7.5 3.04 8.1 2.24 7.7 2.31 7.6

Social Security and Medicare ....................... 2.09 5.5 2.16 5.7 2.07 5.5 1.73 5.9 1.78 5.9

Social Security 3 ........................................ 1.66 4.4 1.71 4.5 1.64 4.4 1.38 4.7 1.43 4.7 Medicare ................................................... 0.44 1.2 0.44 1.2 0.44 1.2 0.34 1.2 0.35 1.2 Federal unemployment insurance ................ 0.05 0.1 0.04 0.1 0.05 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.31 0.8 0.27 0.7 0.33 0.9 0.12 0.4 0.13 0.4 Workers’ compensation ................................ 0.54 1.4 0.39 1.0 0.60 1.6 0.36 1.2 0.36 1.2

See footnotes at end of table.



## - 14 -

### Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: **Private industry workers, by census region and division, December 2015 — Continued**

Compensation

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

Central West South Central Cost Percent East North Central West North Central Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $24.78 100.0 $29.74 100.0 $29.43 100.0 $29.70 100.0 $28.85 100.0

Wages and salaries .............................................. 17.55 70.8 21.31 71.7 20.45 69.5 20.59 69.3 20.14 69.8
Total benefits ........................................................ 7.23 29.2 8.42 28.3 8.98 30.5 9.11 30.7 8.71 30.2

Paid leave ......................................................... 1.60 6.4 1.86 6.3 2.01 6.8 2.03 6.8 1.97 6.8

Vacation ........................................................ 0.84 3.4 0.94 3.2 1.09 3.7 1.10 3.7 1.08 3.7 Holiday .......................................................... 0.52 2.1 0.59 2.0 0.60 2.0 0.61 2.1 0.58 2.0 Sick ............................................................... 0.17 0.7 0.21 0.7 0.22 0.7 0.21 0.7 0.22 0.8 Personal ....................................................... 0.07 0.3 0.12 0.4 0.10 0.3 0.10 0.3 0.09 0.3 Supplemental pay ............................................. 0.67 2.7 1.17 3.9 0.80 2.7 0.84 2.8 0.73 2.5

Overtime and premium 2 ............................... 0.29 1.2 0.43 1.4 0.26 0.9 0.28 0.9 0.22 0.8 Shift differentials ........................................... 0.04 0.2 0.05 0.2 0.07 0.2 0.06 0.2 0.07 0.2 Nonproduction bonuses ................................ 0.34 1.4 0.70 2.3 0.48 1.6 0.50 1.7 0.44 1.5
Insurance .......................................................... 2.15 8.7 2.01 6.8 2.62 8.9 2.66 9.0 2.54 8.8

Life ................................................................ 0.04 0.2 0.04 0.1 0.04 0.1 0.04 0.1 0.04 0.1 Health ........................................................... 2.03 8.2 1.90 6.4 2.47 8.4 2.51 8.4 2.38 8.3 Short-term disability ...................................... 0.04 0.1 0.04 0.1 0.06 0.2 0.07 0.2 0.06 0.2 Long-term disability ...................................... 0.04 0.2 0.04 0.1 0.05 0.2 0.05 0.2 0.06 0.2 Retirement and savings .................................... 0.87 3.5 1.10 3.7 1.16 3.9 1.15 3.9 1.18 4.1

Defined benefit ............................................. 0.39 1.6 0.47 1.6 0.45 1.5 0.50 1.7 0.34 1.2 Defined contribution ...................................... 0.48 1.9 0.62 2.1 0.71 2.4 0.65 2.2 0.84 2.9 Legally required benefits .................................. 1.94 7.8 2.28 7.7 2.39 8.1 2.43 8.2 2.30 8.0

Social Security and Medicare ....................... 1.49 6.0 1.75 5.9 1.74 5.9 1.74 5.9 1.73 6.0

Social Security 3 ........................................ 1.20 4.8 1.40 4.7 1.40 4.8 1.40 4.7 1.40 4.8 Medicare ................................................... 0.29 1.2 0.35 1.2 0.34 1.1 0.34 1.1 0.33 1.2 Federal unemployment insurance ................ 0.03 0.1 0.02 0.1 0.04 0.1 0.05 0.2 0.03 0.1 State unemployment insurance .................... 0.10 0.4 0.13 0.4 0.20 0.7 0.22 0.7 0.15 0.5 Workers’ compensation ................................ 0.32 1.3 0.38 1.3 0.41 1.4 0.42 1.4 0.39 1.4

See footnotes at end of table.



## - 15 -

### Table 7. Employer costs per hour worked for employee compensation and costs as a **percent of total compensation: Private industry workers, by census region and division, December 2015 — Continued** 

Compensation

component Census region and division 1
West West divisions

Cost Percent Mountain Pacific

Cost Percent Cost Percent Total compensation .................................................. $32.99 100.0 $29.13 100.0 $34.85 100.0

Wages and salaries .............................................. 23.36 70.8 21.22 72.8 24.39 70.0
Total benefits ........................................................ 9.63 29.2 7.91 27.2 10.45 30.0

Paid leave ......................................................... 2.19 6.6 1.81 6.2 2.37 6.8

Vacation ........................................................ 1.12 3.4 0.95 3.3 1.20 3.5 Holiday .......................................................... 0.69 2.1 0.54 1.9 0.76 2.2 Sick ............................................................... 0.28 0.8 0.22 0.7 0.31 0.9 Personal ....................................................... 0.10 0.3 0.10 0.3 0.10 0.3 Supplemental pay ............................................. 0.85 2.6 0.69 2.4 0.93 2.7

Overtime and premium 2 ............................... 0.22 0.7 0.20 0.7 0.22 0.6 Shift differentials ........................................... 0.03 0.1 0.03 0.1 0.03 0.1 Nonproduction bonuses ................................ 0.60 1.8 0.46 1.6 0.67 1.9
Insurance .......................................................... 2.49 7.5 2.11 7.2 2.67 7.7

Life ................................................................ 0.04 0.1 0.04 0.1 0.04 0.1 Health ........................................................... 2.38 7.2 2.00 6.9 2.57 7.4 Short-term disability ...................................... 0.03 0.1 0.04 0.1 0.03 0.1 Long-term disability ...................................... 0.04 0.1 0.04 0.1 0.04 0.1 Retirement and savings .................................... 1.33 4.0 0.96 3.3 1.51 4.3

Defined benefit ............................................. 0.65 2.0 0.31 1.1 0.82 2.3 Defined contribution ...................................... 0.68 2.1 0.65 2.2 0.70 2.0 Legally required benefits .................................. 2.77 8.4 2.34 8.0 2.97 8.5

Social Security and Medicare ....................... 1.91 5.8 1.75 6.0 1.99 5.7

Social Security 3 ........................................ 1.53 4.6 1.41 4.8 1.59 4.6 Medicare ................................................... 0.38 1.2 0.34 1.2 0.40 1.2 Federal unemployment insurance ................ 0.05 0.2 0.03 0.1 0.07 0.2 State unemployment insurance .................... 0.22 0.7 0.17 0.6 0.25 0.7 Workers’ compensation ................................ 0.58 1.8 0.39 1.3 0.67 1.9

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

2 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.

3 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program. Note: The sum of individual items may not equal totals due to rounding.



## - 16 -

### Table 8. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus **try workers, by establishment employment size, December 2015** 

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 .................................................. $26.66 100.0 $26.36 100.0 $27.60 100.0 $37.78 100.0 $32.57 100.0 $46.09 100.0

Wages and salaries .............................................. 19.48 73.1 19.36 73.4 19.87 72.0 25.34 67.1 22.50 69.1 29.87 64.8
Total benefits ........................................................ 7.18 26.9 7.00 26.6 7.74 28.0 12.44 32.9 10.07 30.9 16.22 35.2

Paid leave ......................................................... 1.54 5.8 1.47 5.6 1.75 6.3 2.95 7.8 2.33 7.2 3.93 8.5

Vacation ........................................................ 0.79 3.0 0.75 2.9 0.92 3.3 1.55 4.1 1.22 3.8 2.06 4.5 Holiday .......................................................... 0.49 1.8 0.47 1.8 0.54 2.0 0.86 2.3 0.70 2.1 1.12 2.4 Sick ............................................................... 0.18 0.7 0.17 0.7 0.20 0.7 0.36 1.0 0.26 0.8 0.52 1.1 Personal ....................................................... 0.08 0.3 0.07 0.3 0.09 0.3 0.18 0.5 0.15 0.4 0.23 0.5 Supplemental pay ............................................. 0.84 3.1 0.91 3.5 0.62 2.2 1.32 3.5 0.99 3.0 1.85 4.0

Overtime and premium 1 ............................... 0.18 0.7 0.16 0.6 0.24 0.9 0.37 1.0 0.36 1.1 0.38 0.8 Shift differentials ........................................... 2 ( ) 3 ( ) 2 ( ) 3 ( ) 0.03 0.1 0.11 0.3 0.06 0.2 0.19 0.4 Nonproduction bonuses ................................ 0.65 2.4 0.74 2.8 0.35 1.3 0.84 2.2 0.57 1.7 1.28 2.8
Insurance .......................................................... 1.78 6.7 1.68 6.4 2.07 7.5 3.47 9.2 2.85 8.8 4.46 9.7

Life ................................................................ 0.03 0.1 0.03 0.1 0.04 0.1 0.06 0.1 0.05 0.1 0.07 0.1 Health ........................................................... 1.68 6.3 1.60 6.1 1.95 7.1 3.26 8.6 2.69 8.2 4.17 9.0 Short-term disability ...................................... 0.03 0.1 0.03 0.1 0.04 0.1 0.09 0.2 0.07 0.2 0.12 0.3 Long-term disability ...................................... 0.03 0.1 0.03 0.1 0.03 0.1 0.07 0.2 0.05 0.1 0.10 0.2 Retirement and savings .................................... 0.72 2.7 0.63 2.4 0.97 3.5 1.90 5.0 1.33 4.1 2.80 6.1

Defined benefit ............................................. 0.26 1.0 0.20 0.8 0.43 1.6 0.91 2.4 0.60 1.8 1.41 3.1 Defined contribution ...................................... 0.46 1.7 0.44 1.7 0.54 2.0 0.99 2.6 0.74 2.3 1.39 3.0 Legally required benefits .................................. 2.31 8.7 2.30 8.7 2.33 8.4 2.80 7.4 2.57 7.9 3.18 6.9

Social Security and Medicare ....................... 1.60 6.0 1.58 6.0 1.64 5.9 2.13 5.6 1.87 5.7 2.54 5.5

Social Security 4 ........................................ 1.28 4.8 1.27 4.8 1.31 4.8 1.70 4.5 1.50 4.6 2.03 4.4 Medicare ................................................... 0.32 1.2 0.32 1.2 0.32 1.2 0.43 1.1 0.37 1.1 0.51 1.1 Federal unemployment insurance ................ 0.04 0.2 0.05 0.2 0.04 0.1 0.04 0.1 0.04 0.1 0.03 0.1 State unemployment insurance .................... 0.20 0.8 0.20 0.8 0.19 0.7 0.19 0.5 0.21 0.6 0.17 0.4 Workers’ compensation ................................ 0.47 1.7 0.47 1.8 0.46 1.7 0.44 1.2 0.45 1.4 0.43 0.9

1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule. 2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent. 4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program. Note: The sum of individual items may not equal totals due to rounding.



## - 17 -

### Table 9. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private **industry workers, goods-producing and service-providing industries, by occupational group, December 2015**

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** .................................................... $31.70 $22.14 $9.57 $2.18 $1.06 $2.54 $1.25 $2.53 Management, professional, and related ............................. 55.92 38.75 17.17 4.68 2.26 4.00 2.52 3.71

Management, business, and financial ............................ 67.54 45.95 21.59 5.99 3.85 4.43 3.13 4.18 Professional and related ................................................. 49.76 34.93 14.82 3.99 1.41 3.77 2.20 3.46 Sales and office .................................................................. 23.70 17.01 6.70 1.50 0.58 2.07 0.68 1.86

Sales and related ............................................................ 23.50 17.69 5.81 1.34 0.57 1.47 0.58 1.85 Office and administrative support ................................... 23.84 16.54 7.30 1.62 0.58 2.49 0.75 1.86 Service ................................................................................ 14.84 11.27 3.57 0.58 0.25 0.91 0.26 1.58 Natural resources, construction, and maintenance ............ 33.94 22.97 10.97 1.72 1.03 3.01 1.83 3.37

Construction, extraction, farming, fishing, and forestry 1 34.89 23.55 11.34 1.31 0.95 2.92 2.27 3.88 Installation, maintenance, and repair .............................. 33.08 22.44 10.64 2.10 1.11 3.09 1.43 2.91 Production, transportation, and material moving ................ 26.82 17.67 9.15 1.59 0.98 2.87 1.15 2.56

Production ...................................................................... 26.15 17.42 8.73 1.58 1.12 2.78 0.90 2.35 Transportation and material moving ............................... 27.46 17.91 9.55 1.60 0.84 2.95 1.39 2.76 **All workers, goods-producing industries** 2 ......................... 38.18 25.31 12.87 2.47 1.49 3.55 2.11 3.25

Management, professional, and related ............................. 68.37 45.50 22.87 5.86 2.65 5.07 4.88 4.41 Sales and office .................................................................. 32.82 22.64 10.18 2.25 1.02 3.14 1.19 2.57 Natural resources, construction, and maintenance ............ 35.99 23.99 12.00 1.49 1.19 3.22 2.25 3.86 Production, transportation, and material moving ................ 27.89 18.10 9.79 1.69 1.30 3.24 1.03 2.52 **All workers, service-providing industries** 3 ........................ 30.39 21.50 8.90 2.12 0.97 2.34 1.08 2.39

Management, professional, and related ............................. 54.22 37.83 16.39 4.52 2.21 3.85 2.19 3.62 Sales and office .................................................................. 23.11 16.64 6.47 1.46 0.55 2.01 0.65 1.81 Service ................................................................................ 14.81 11.25 3.55 0.57 0.24 0.90 0.26 1.58 Natural resources, construction, and maintenance ............ 31.37 21.68 9.69 2.02 0.84 2.76 1.31 2.76 Production, transportation, and material moving ................ 26.02 17.35 8.67 1.51 0.74 2.59 1.24 2.59 Percent of total compensation

**All workers in private industry** .................................................... 100.0 69.8 30.2 6.9 3.3 8.0 4.0 8.0 Management, professional, and related ............................. 100.0 69.3 30.7 8.4 4.0 7.1 4.5 6.6

Management, business, and financial ............................ 100.0 68.0 32.0 8.9 5.7 6.6 4.6 6.2 Professional and related ................................................. 100.0 70.2 29.8 8.0 2.8 7.6 4.4 7.0 Sales and office .................................................................. 100.0 71.7 28.3 6.3 2.4 8.8 2.9 7.8

Sales and related ............................................................ 100.0 75.3 24.7 5.7 2.4 6.3 2.5 7.9 Office and administrative support ................................... 100.0 69.4 30.6 6.8 2.5 10.4 3.1 7.8 Service ................................................................................ 100.0 75.9 24.1 3.9 1.7 6.1 1.8 10.7 Natural resources, construction, and maintenance ............ 100.0 67.7 32.3 5.1 3.0 8.9 5.4 9.9

Construction, extraction, farming, fishing, and forestry 1 100.0 67.5 32.5 3.7 2.7 8.4 6.5 11.1 Installation, maintenance, and repair .............................. 100.0 67.8 32.2 6.3 3.4 9.3 4.3 8.8 Production, transportation, and material moving ................ 100.0 65.9 34.1 5.9 3.6 10.7 4.3 9.5

Production ...................................................................... 100.0 66.6 33.4 6.0 4.3 10.6 3.4 9.0 Transportation and material moving ............................... 100.0 65.2 34.8 5.8 3.1 10.8 5.1 10.0 **All workers, goods-producing industries** 2 ......................... 100.0 66.3 33.7 6.5 3.9 9.3 5.5 8.5

Management, professional, and related ............................. 100.0 66.6 33.4 8.6 3.9 7.4 7.1 6.4 Sales and office .................................................................. 100.0 69.0 31.0 6.9 3.1 9.6 3.6 7.8 Natural resources, construction, and maintenance ............ 100.0 66.7 33.3 4.1 3.3 8.9 6.3 10.7 Production, transportation, and material moving ................ 100.0 64.9 35.1 6.1 4.7 11.6 3.7 9.0 **All workers, service-providing industries** 3 ........................ 100.0 70.7 29.3 7.0 3.2 7.7 3.6 7.9

Management, professional, and related ............................. 100.0 69.8 30.2 8.3 4.1 7.1 4.0 6.7 Sales and office .................................................................. 100.0 72.0 28.0 6.3 2.4 8.7 2.8 7.8 Service ................................................................................ 100.0 76.0 24.0 3.9 1.6 6.1 1.7 10.7 Natural resources, construction, and maintenance ............ 100.0 69.1 30.9 6.4 2.7 8.8 4.2 8.8 Production, transportation, and material moving ................ 100.0 66.7 33.3 5.8 2.8 10.0 4.8 9.9

1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of December 200 6. 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 est ate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational se rvices; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public admin istration. Note: The sum of individual items may not equal totals due to rounding.



## - 18 -

### Table 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private **industry workers, by industry group, December 2015**

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 ......................... $38.18 $25.31 $12.87 $2.47 $1.49 $3.55 $2.11 $3.25

Construction ....................................................................... 37.00 25.85 11.15 1.57 0.96 2.82 1.91 3.88 Manufacturing ..................................................................... 38.50 24.98 13.52 2.90 1.67 3.89 2.12 2.93

Aircraft manufacturing 2 ................................................... 68.64 41.84 26.80 6.13 4.04 7.11 5.23 4.29 **All workers, service-providing industries** 3 ........................ 30.39 21.50 8.90 2.12 0.97 2.34 1.08 2.39

Trade, transportation, and utilities ...................................... 25.96 18.25 7.70 1.61 0.65 2.19 1.01 2.24

Wholesale trade .............................................................. 34.95 24.74 10.21 2.52 1.04 2.80 1.10 2.75 Retail trade ..................................................................... 17.95 13.63 4.33 0.84 0.30 1.20 0.38 1.61 Transportation and warehousing .................................... 37.85 24.04 13.82 2.67 1.16 4.22 2.30 3.48 Utilities ............................................................................ 58.88 35.28 23.60 5.07 2.19 5.96 6.18 4.20 Information .......................................................................... 53.09 34.64 18.45 4.87 2.32 5.18 2.54 3.53 Financial activities .............................................................. 43.87 29.76 14.11 3.78 2.03 3.74 1.69 2.87

Finance and insurance ................................................... 48.42 32.44 15.99 4.37 2.42 4.16 2.02 3.01

Credit intermediation and related activities ................. 39.93 26.75 13.18 3.54 1.79 3.75 1.48 2.62 Insurance carriers and related activities ..................... 46.22 30.60 15.63 4.08 2.10 4.18 2.27 2.99 Real estate and rental and leasing ................................. 29.82 21.50 8.33 1.96 0.84 2.43 0.66 2.44 Professional and business services ................................... 39.40 28.16 11.24 2.76 1.95 2.32 1.30 2.91

Professional and technical services ............................... 49.88 35.90 13.98 4.09 1.33 3.26 1.87 3.42 Administrative and waste services ................................. 22.92 17.78 5.13 0.95 0.59 1.08 0.30 2.21 Education and health services ............................................ 32.83 23.15 9.68 2.54 0.64 2.85 1.17 2.47

Educational services ....................................................... 43.43 31.34 12.09 3.14 0.25 3.63 1.98 3.09

Junior colleges, colleges, and universities ................. 52.37 36.77 15.60 4.31 0.33 4.68 2.83 3.46 Health care and social assistance .................................. 31.10 21.81 9.28 2.45 0.71 2.73 1.03 2.37 Leisure and hospitality ........................................................ 13.77 10.72 3.05 0.43 0.15 0.76 0.23 1.47

Accommodation and food services ................................. 12.32 9.72 2.60 0.32 0.14 0.64 0.15 1.36 Other services .................................................................... 26.04 18.77 7.27 1.58 0.38 2.04 1.08 2.19 Percent of total compensation
**All workers, goods-producing industries** 1 ......................... 100.0 66.3 33.7 6.5 3.9 9.3 5.5 8.5

Construction ....................................................................... 100.0 69.9 30.1 4.3 2.6 7.6 5.2 10.5 Manufacturing ..................................................................... 100.0 64.9 35.1 7.5 4.3 10.1 5.5 7.6

Aircraft manufacturing 2 ................................................... 100.0 61.0 39.0 8.9 5.9 10.4 7.6 6.2 **All workers, service-providing industries** 3 ........................ 100.0 70.7 29.3 7.0 3.2 7.7 3.6 7.9

Trade, transportation, and utilities ...................................... 100.0 70.3 29.7 6.2 2.5 8.4 3.9 8.6

Wholesale trade .............................................................. 100.0 70.8 29.2 7.2 3.0 8.0 3.1 7.9 Retail trade ..................................................................... 100.0 75.9 24.1 4.7 1.6 6.7 2.1 8.9 Transportation and warehousing .................................... 100.0 63.5 36.5 7.0 3.1 11.1 6.1 9.2 Utilities ............................................................................ 100.0 59.9 40.1 8.6 3.7 10.1 10.5 7.1 Information .......................................................................... 100.0 65.2 34.8 9.2 4.4 9.8 4.8 6.7 Financial activities .............................................................. 100.0 67.8 32.2 8.6 4.6 8.5 3.8 6.5

Finance and insurance ................................................... 100.0 67.0 33.0 9.0 5.0 8.6 4.2 6.2

Credit intermediation and related activities ................. 100.0 67.0 33.0 8.9 4.5 9.4 3.7 6.6 Insurance carriers and related activities ..................... 100.0 66.2 33.8 8.8 4.6 9.0 4.9 6.5 Real estate and rental and leasing ................................. 100.0 72.1 27.9 6.6 2.8 8.1 2.2 8.2 Professional and business services ................................... 100.0 71.5 28.5 7.0 5.0 5.9 3.3 7.4

Professional and technical services ............................... 100.0 72.0 28.0 8.2 2.7 6.5 3.8 6.9 Administrative and waste services ................................. 100.0 77.6 22.4 4.1 2.6 4.7 1.3 9.7 Education and health services ............................................ 100.0 70.5 29.5 7.8 2.0 8.7 3.5 7.5

Educational services ....................................................... 100.0 72.2 27.8 7.2 0.6 8.3 4.6 7.1

Junior colleges, colleges, and universities ................. 100.0 70.2 29.8 8.2 0.6 8.9 5.4 6.6 Health care and social assistance .................................. 100.0 70.1 29.9 7.9 2.3 8.8 3.3 7.6 Leisure and hospitality ........................................................ 100.0 77.9 22.1 3.1 1.1 5.6 1.7 10.7

Accommodation and food services ................................. 100.0 78.9 21.1 2.6 1.1 5.2 1.2 11.0 Other services .................................................................... 100.0 72.1 27.9 6.1 1.5 7.8 4.1 8.4

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 est ate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational se rvices; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public admin istration. Note: The sum of individual items may not equal totals due to rounding.



## - 19 -

### Table 11. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private **industry workers, by occupational group and full-time and part-time status, December 2015**

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** ................................. $37.28 $25.44 $11.85 $2.82 $1.36 $3.24 $1.60 $2.83 Management, professional, and related ............................. 58.29 39.80 18.48 5.12 2.45 4.37 2.77 3.78

Management, business, and financial ............................ 68.10 46.22 21.88 6.08 3.93 4.49 3.18 4.20 Professional and related ................................................. 52.05 35.73 16.32 4.51 1.51 4.29 2.50 3.52 Sales and office .................................................................. 28.43 19.84 8.59 2.06 0.79 2.75 0.90 2.09

Sales and related ............................................................ 33.79 24.64 9.15 2.37 1.00 2.40 0.98 2.41 Office and administrative support ................................... 26.00 17.66 8.34 1.92 0.69 2.91 0.87 1.95 Service ................................................................................ 18.30 13.03 5.27 1.04 0.40 1.64 0.45 1.74 Natural resources, construction, and maintenance ............ 34.83 23.38 11.45 1.82 1.09 3.19 1.92 3.42

Construction, extraction, farming, fishing, and forestry 1 35.85 24.00 11.85 1.39 1.02 3.11 2.40 3.94 Installation, maintenance, and repair .............................. 33.92 22.84 11.09 2.21 1.16 3.26 1.50 2.96 Production, transportation, and material moving ................ 28.87 18.87 10.01 1.83 1.13 3.19 1.21 2.65

Production ...................................................................... 27.25 17.94 9.31 1.71 1.21 3.02 0.97 2.40 Transportation and material moving ............................... 30.80 19.96 10.83 1.97 1.04 3.41 1.49 2.93 **All part-time workers in private industry** ................................ 16.73 13.29 3.44 0.46 0.24 0.67 0.32 1.75 Management, professional, and related ............................. 39.75 31.56 8.18 1.71 0.94 1.46 0.83 3.25

Professional and related ................................................. 39.55 31.40 8.16 1.68 0.97 1.44 0.84 3.23 Sales and office .................................................................. 13.73 11.03 2.70 0.33 0.14 0.65 0.22 1.36

Sales and related ............................................................ 12.37 10.17 2.21 0.22 0.11 0.47 0.16 1.24 Office and administrative support ................................... 15.84 12.38 3.46 0.50 0.19 0.93 0.31 1.54 Service ................................................................................ 11.89 9.77 2.12 0.19 0.11 0.28 0.10 1.45 Production, transportation, and material moving ................ 17.24 12.08 5.16 0.49 0.28 1.35 0.88 2.16

Transportation and material moving ............................... 18.10 12.14 5.95 0.57 0.31 1.69 1.12 2.27 Percent of total compensation
**All full-time workers in private industry** ................................. 100.0 68.2 31.8 7.6 3.6 8.7 4.3 7.6 Management, professional, and related ............................. 100.0 68.3 31.7 8.8 4.2 7.5 4.7 6.5

Management, business, and financial ............................ 100.0 67.9 32.1 8.9 5.8 6.6 4.7 6.2 Professional and related ................................................. 100.0 68.6 31.4 8.7 2.9 8.2 4.8 6.8 Sales and office .................................................................. 100.0 69.8 30.2 7.2 2.8 9.7 3.2 7.4

Sales and related ............................................................ 100.0 72.9 27.1 7.0 3.0 7.1 2.9 7.1 Office and administrative support ................................... 100.0 67.9 32.1 7.4 2.7 11.2 3.4 7.5 Service ................................................................................ 100.0 71.2 28.8 5.7 2.2 9.0 2.5 9.5 Natural resources, construction, and maintenance ............ 100.0 67.1 32.9 5.2 3.1 9.2 5.5 9.8

Construction, extraction, farming, fishing, and forestry 1 100.0 66.9 33.1 3.9 2.8 8.7 6.7 11.0 Installation, maintenance, and repair .............................. 100.0 67.3 32.7 6.5 3.4 9.6 4.4 8.7 Production, transportation, and material moving ................ 100.0 65.3 34.7 6.3 3.9 11.1 4.2 9.2

Production ...................................................................... 100.0 65.8 34.2 6.3 4.4 11.1 3.6 8.8 Transportation and material moving ............................... 100.0 64.8 35.2 6.4 3.4 11.1 4.8 9.5 **All part-time workers in private industry** ................................ 100.0 79.4 20.6 2.7 1.5 4.0 1.9 10.4 Management, professional, and related ............................. 100.0 79.4 20.6 4.3 2.4 3.7 2.1 8.2

Professional and related ................................................. 100.0 79.4 20.6 4.2 2.5 3.6 2.1 8.2 Sales and office .................................................................. 100.0 80.3 19.7 2.4 1.0 4.8 1.6 9.9

Sales and related ............................................................ 100.0 82.2 17.8 1.8 0.9 3.8 1.3 10.0 Office and administrative support ................................... 100.0 78.1 21.9 3.1 1.2 5.9 1.9 9.7 Service ................................................................................ 100.0 82.1 17.9 1.6 0.9 2.4 0.8 12.1 Production, transportation, and material moving ................ 100.0 70.1 29.9 2.9 1.6 7.8 5.1 12.6

Transportation and material moving ............................... 100.0 67.1 32.9 3.1 1.7 9.3 6.2 12.5

1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of December 200 6. Note: The sum of individual items may not equal totals due to rounding.



## - 20 -

### Table 12. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by industry group and full-time and part-time status, December 2015**

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** ........... $37.28 $25.44 $11.85 $2.82 $1.36 $3.24 $1.60 $2.83

Goods-producing 1 ............................................ 38.82 25.63 13.19 2.55 1.54 3.66 2.18 3.27

Construction ................................................. 38.17 26.47 11.70 1.69 1.02 3.01 2.04 3.93 Manufacturing ............................................... 38.89 25.18 13.70 2.95 1.70 3.95 2.16 2.95 Service-providing 2 ............................................ 36.85 25.38 11.46 2.90 1.31 3.12 1.43 2.70

Trade, transportation, and utilities ................ 32.88 22.61 10.27 2.34 0.93 2.97 1.36 2.67 Information .................................................... 55.55 36.06 19.48 5.16 2.46 5.50 2.70 3.66 Financial activities ........................................ 46.46 31.39 15.07 4.10 2.20 3.99 1.81 2.98 Professional and business services ............. 42.97 30.08 12.89 3.29 2.23 2.76 1.56 3.05 Education and health services ...................... 35.31 24.23 11.08 3.01 0.73 3.44 1.39 2.51 Leisure and hospitality .................................. 18.94 13.62 5.31 1.03 0.31 1.75 0.52 1.70 Other services .............................................. 31.16 21.91 9.25 2.23 0.53 2.77 1.26 2.46 **All part-time workers in private industry** .......... 16.73 13.29 3.44 0.46 0.24 0.67 0.32 1.75

Service-providing 2 ............................................ 16.60 13.19 3.41 0.46 0.24 0.67 0.32 1.72

Trade, transportation, and utilities ................ 14.07 10.77 3.30 0.35 0.16 0.86 0.42 1.51 Professional and business services ............. 23.24 19.48 3.75 0.37 0.70 0.30 0.12 2.27 Education and health services ...................... 26.11 20.22 5.88 1.29 0.40 1.25 0.56 2.38 Leisure and hospitality .................................. 10.64 8.96 1.67 0.06 0.06 0.17 0.05 1.34 Percent of total compensation
**All full-time workers in private industry** ........... 100.0 68.2 31.8 7.6 3.6 8.7 4.3 7.6

Goods-producing 1 ............................................ 100.0 66.0 34.0 6.6 4.0 9.4 5.6 8.4

Construction ................................................. 100.0 69.4 30.6 4.4 2.7 7.9 5.4 10.3 Manufacturing ............................................... 100.0 64.8 35.2 7.6 4.4 10.2 5.5 7.6 Service-providing 2 ............................................ 100.0 68.9 31.1 7.9 3.6 8.5 3.9 7.3

Trade, transportation, and utilities ................ 100.0 68.8 31.2 7.1 2.8 9.0 4.1 8.1 Information .................................................... 100.0 64.9 35.1 9.3 4.4 9.9 4.9 6.6 Financial activities ........................................ 100.0 67.6 32.4 8.8 4.7 8.6 3.9 6.4 Professional and business services ............. 100.0 70.0 30.0 7.7 5.2 6.4 3.6 7.1 Education and health services ...................... 100.0 68.6 31.4 8.5 2.1 9.8 3.9 7.1 Leisure and hospitality .................................. 100.0 71.9 28.1 5.4 1.6 9.3 2.8 9.0 Other services .............................................. 100.0 70.3 29.7 7.1 1.7 8.9 4.1 7.9 **All part-time workers in private industry** .......... 100.0 79.4 20.6 2.7 1.5 4.0 1.9 10.4

Service-providing 2 ............................................ 100.0 79.5 20.5 2.8 1.5 4.0 1.9 10.4

Trade, transportation, and utilities ................ 100.0 76.5 23.5 2.5 1.2 6.1 3.0 10.7 Professional and business services ............. 100.0 83.9 16.1 1.6 3.0 1.3 0.5 9.8 Education and health services ...................... 100.0 77.5 22.5 4.9 1.5 4.8 2.2 9.1 Leisure and hospitality .................................. 100.0 84.3 15.7 0.6 0.5 1.6 0.5 12.6

1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real est ate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; e ducational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other se rvices, except public administration. Note: The sum of individual items may not equal totals due to rounding.



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### Table 13. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by major industry group and establishment employment size and bargaining unit status, December 2015** 

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 ... $38.18 $25.31 $12.87 $2.47 $1.49 $3.55 $2.11 $3.25
1-99 workers ..................................................... 31.84 22.45 9.40 1.57 0.95 2.51 1.18 3.19

1-49 workers ................................................. 30.50 21.90 8.60 1.39 0.85 2.21 0.97 3.18 50-99 workers ............................................... 35.72 24.04 11.68 2.10 1.23 3.37 1.78 3.22 100 workers or more ......................................... 43.58 27.75 15.83 3.24 1.96 4.43 2.90 3.29

100-499 workers ........................................... 38.49 25.19 13.30 2.62 1.46 4.03 1.98 3.20 500 workers or more ..................................... 51.22 31.60 19.62 4.17 2.69 5.04 4.29 3.43
Union ................................................................ 48.54 28.11 20.43 2.66 1.81 6.66 5.11 4.19 Nonunion .......................................................... 36.21 24.78 11.43 2.44 1.43 2.96 1.54 3.07 **All workers, service-providing industries** 2 .. 30.39 21.50 8.90 2.12 0.97 2.34 1.08 2.39
1-99 workers ..................................................... 25.81 18.99 6.82 1.54 0.82 1.65 0.64 2.16

1-49 workers ................................................. 25.69 18.95 6.74 1.49 0.92 1.59 0.58 2.16 50-99 workers ............................................... 26.19 19.14 7.05 1.69 0.52 1.84 0.83 2.18 100 workers or more ......................................... 36.33 24.74 11.59 2.88 1.16 3.23 1.65 2.68

100-499 workers ........................................... 31.12 21.84 9.28 2.26 0.87 2.56 1.18 2.41 500 workers or more ..................................... 44.74 29.42 15.32 3.87 1.62 4.31 2.41 3.11
Union ................................................................ 43.86 26.81 17.05 3.31 1.33 5.80 3.27 3.34 Nonunion .......................................................... 29.31 21.07 8.24 2.02 0.94 2.06 0.90 2.31 Percent of total compensation
**All workers, goods-producing industries** 1 ... 100.0 66.3 33.7 6.5 3.9 9.3 5.5 8.5
1-99 workers ..................................................... 100.0 70.5 29.5 4.9 3.0 7.9 3.7 10.0

1-49 workers ................................................. 100.0 71.8 28.2 4.6 2.8 7.2 3.2 10.4 50-99 workers ............................................... 100.0 67.3 32.7 5.9 3.4 9.4 5.0 9.0 100 workers or more ......................................... 100.0 63.7 36.3 7.4 4.5 10.2 6.7 7.6

100-499 workers ........................................... 100.0 65.4 34.6 6.8 3.8 10.5 5.1 8.3 500 workers or more ..................................... 100.0 61.7 38.3 8.1 5.3 9.8 8.4 6.7
Union ................................................................ 100.0 57.9 42.1 5.5 3.7 13.7 10.5 8.6 Nonunion .......................................................... 100.0 68.4 31.6 6.7 4.0 8.2 4.2 8.5 **All workers, service-providing industries** 2 .. 100.0 70.7 29.3 7.0 3.2 7.7 3.6 7.9
1-99 workers ..................................................... 100.0 73.6 26.4 6.0 3.2 6.4 2.5 8.4

1-49 workers ................................................. 100.0 73.8 26.2 5.8 3.6 6.2 2.3 8.4 50-99 workers ............................................... 100.0 73.1 26.9 6.5 2.0 7.0 3.2 8.3 100 workers or more ......................................... 100.0 68.1 31.9 7.9 3.2 8.9 4.5 7.4

100-499 workers ........................................... 100.0 70.2 29.8 7.3 2.8 8.2 3.8 7.8 500 workers or more ..................................... 100.0 65.8 34.2 8.7 3.6 9.6 5.4 7.0
Union ................................................................ 100.0 61.1 38.9 7.5 3.0 13.2 7.5 7.6 Nonunion .......................................................... 100.0 71.9 28.1 6.9 3.2 7.0 3.1 7.9

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 est ate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; e ducational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other se rvices, except public administration. Note: The sum of individual items may not equal totals due to rounding.



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### Table 14. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry health care and social assistance workers, by industry and occupational group, December 2015** 

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** .................... $31.10 $21.81 $9.28 $2.45 $0.71 $2.73 $1.03 $2.37 Management, professional, and related ....... 43.67 30.47 13.20 3.73 1.04 3.65 1.69 3.09

Registered nurses .................................... 51.49 34.64 16.85 4.55 1.69 4.49 2.47 3.65 Sales and office ............................................ 22.35 15.47 6.88 1.64 0.35 2.63 0.56 1.71 Service .......................................................... 18.40 13.23 5.17 1.10 0.44 1.55 0.37 1.70 **Hospitals** ......................................................... 43.71 28.73 14.99 4.04 1.51 4.42 1.99 3.03

Management, professional, and related ....... 52.91 35.05 17.87 5.10 1.80 4.88 2.49 3.60

Registered nurses .................................... 55.46 36.37 19.09 5.22 2.16 5.14 2.74 3.82 Service .......................................................... 23.31 14.86 8.45 1.64 1.08 3.02 0.90 1.81 **Nursing and residential care facilities** .......... 22.20 15.97 6.23 1.51 0.50 1.92 0.33 1.98

Management, professional, and related ....... 34.18 24.90 9.28 2.51 0.69 2.72 0.62 2.74 Service .......................................................... 16.79 11.98 4.81 1.04 0.43 1.51 0.20 1.64 **Nursing care facilities** 1 .............................. 24.97 17.84 7.14 1.76 0.60 2.21 0.46 2.11 Management, professional, and related ....... 38.55 28.03 10.52 2.89 0.83 2.99 0.80 3.02 Service .......................................................... 18.06 12.68 5.38 1.16 0.51 1.77 0.29 1.66 Percent of total compensation
**Health care and social assistance** .................... 100.0 70.1 29.9 7.9 2.3 8.8 3.3 7.6 Management, professional, and related ....... 100.0 69.8 30.2 8.5 2.4 8.3 3.9 7.1

Registered nurses .................................... 100.0 67.3 32.7 8.8 3.3 8.7 4.8 7.1 Sales and office ............................................ 100.0 69.2 30.8 7.3 1.6 11.8 2.5 7.6 Service .......................................................... 100.0 71.9 28.1 6.0 2.4 8.4 2.0 9.2 **Hospitals** ......................................................... 100.0 65.7 34.3 9.3 3.4 10.1 4.5 6.9

Management, professional, and related ....... 100.0 66.2 33.8 9.6 3.4 9.2 4.7 6.8

Registered nurses .................................... 100.0 65.6 34.4 9.4 3.9 9.3 4.9 6.9 Service .......................................................... 100.0 63.8 36.2 7.0 4.6 12.9 3.8 7.8 **Nursing and residential care facilities** .......... 100.0 71.9 28.1 6.8 2.2 8.6 1.5 8.9

Management, professional, and related ....... 100.0 72.9 27.1 7.4 2.0 8.0 1.8 8.0 Service .......................................................... 100.0 71.3 28.7 6.2 2.5 9.0 1.2 9.8 **Nursing care facilities** 1 .............................. 100.0 71.4 28.6 7.0 2.4 8.8 1.8 8.5 Management, professional, and related ....... 100.0 72.7 27.3 7.5 2.1 7.8 2.1 7.8 Service .......................................................... 100.0 70.2 29.8 6.4 2.8 9.8 1.6 9.2

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



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