# Bureau of Labor Statistics Washington, D.C. 20212

Technical Contact: USDL: 06-1640 (202) 691-6199 NCSinfo@bls.gov Media Contact: FOR RELEASE: 10:00 A.M. EDT (202) 691-5902 FRIDAY, SEPTEMBER 22, 2006 Internet address: http://www.bls.gov/ncs/ect/home.htm

EMPLOYER COSTS FOR EMPLOYEE COMPENSATION

— JUNE 2006

Employer costs for employee co mpensation averaged $26.86 per hour worked in June 2006, the U.S. Department of Labor’s Bureau of Labor Statistics re ported today. Wages and sa laries, which averaged $18.80, accounted for 70 percent of these costs, while benef its, which averaged $8.06, accounted for the remaining 30 percent. (See table 1.) Employer Costs for Employee Compensation, a product of the Nati onal Compensation Survey, measures employer costs for wages, salaries, and employee benef its for nonfarm private and state and local government workers.

Costs for legally require d benefits, including Social Security, Medicare, unemployment insurance, and workers’ compensation, averaged $2.17 per hour (8.1 percent of total compensation). Employer costs for life, health, and disability insurance benef its averaged $2.19 (8.1 percent); paid leave benefits (vacations, holidays, sick leave, and other leav e) averaged $1.88 (7.0 percent); and retirem ent and savings benefits averaged $1.15 (4.3 percent) per hour worked.

Private industry

In June 2006, private industry employer compensa tion costs averaged $25.16 per hour worked. Wages and salaries averaged $17.77 per hour (70.6 percent), while benefits aver aged $7.39 (29.4 percent). Employer costs for legally required benefits averaged $2.16 (8.6 percent) per hour wo rked, insurance benefits averaged $1.87 (7.4 percent), paid leave averaged $1.70 (6.8 percen t), retirement and savings averaged 91 cents (3.6 percent), and supplemental pay averaged 73 cents (2.9 percent). (See table 5.)

NOTE: Collection of severance pay and s upplemental unemployment plans, wh ich comprised “other benefits” and was published in all ta bles, was discontinued beginning with th e March 2006 estimates to reduce the burden on survey respondents. This change had minimal impact on most series because the cost of these benefits averaged only 4 cents per hour worked for civilian workers in 2005. 

# United States Department of Labor 

# News

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# Retirement and savings benef it costs in private industry

In June 2006, average costs in private industry for re tirement and savings benef its were 91 cents per hour worked, or 3.6 percent of total compensation. The aver age cost per hour worked for defined benefit plans, retirement plans that typically specify a benefit based on age, years of se rvice, and earnings, was 45 cents (1.8 percent of total compensation). The average cost for de fined contribution plans, re tirement plans usually based on employer contributions to indivi dual employee accounts, was 46 cents (1.8 percent of total compensation). (See table 5.)

Among occupational groups, retiremen t and savings costs ranged from 18 cents per hour worked for service occupations to $1.82 for mana gement, professional, and related occupations . Sales and office occupations averaged 57 cents; produc tion, transportation, and material moving occupations, 82 cents; and natural resources, construction, a nd maintenance occupations, $1.48 pe r hour. The proportion of total compensation represented by retiremen t and savings ranged from 1.4 percent for service workers to 5.2 percent for natural resources, constr uction, and maintenance work ers. (See table 5.)

Retirement and savings costs were higher, both in amount and as a pr oportion of total compensation for union workers ($2.42 and 7.0 percent of total compen sation) than for nonunion workers (73 cents and 3.1 percent of total compensation). Defi ned benefit plan costs were signif icantly higher for union workers ($1.84 and 5.3 percent of compensation) than for nonunion worker s (29 cents and 1.2 percent of compensation). (See table 5.)

Retirement and savings costs were higher per hour worked in g oods-producing industries ($1.51 and 5.1 percent of total compensation) than in service-providing industries (76 cents and 3.2 percent of total compensation). There was little varia tion in costs within goods-producing industries; construction averaged $1.47 per hour and manufacturing averaged $1.46. Costs in se rvice-providing industries varied widely, ranging from 10 cents in leisure and hospitality to $1.57 in fina ncial activities and $1.47 in th e information industry. (See table 6.)

Among the four census regions, retir ement and savings costs ranged from 73 cents per hour in the South to $1.07 in the Northeast. Retirement and savings cost s were $1.03 in the Midwest and 91 cents in the West. Within the nine census divisions, retirement and savings costs ranged from 56 cents in the East South Central division to $1.13 in the East North Central and $1.11 in the Middle Atlantic di visions. (See table 7.)

Retirement and savings costs were greater, both in cost per hour worked and proportion of total compensation, with establishment size. Establishments with fewer than 50 workers averaged 44 cents (2.2 percent), significantly less than es tablishments with 500 workers or mo re, $1.91 (5.3 percent). (See table 8.)

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# Relative importance of employer costs for **employee compensation, June 2006**

8.6 5.9 8.1 Legally required 1.8 0.7 1.6 Defined contribution 1.8 6.2 2.7 Defined benefit 3.6 6.9 4.3 Retirement & savings 6.9 10.6 7.7 Health benefits 7.4 11.0 8.1 Insurance 2.9 0.9 2.5 Supplemental pay 6.8 7.9 7.0 Paid leave 29.4 32.6 30.0 Benefits 70.6% 67.4% 70.0% Wages and salaries **Private industry**  **State and local**

**government Civilian**  **workers Compensation** 

**component**

Bureau of Labor Statistics, National Compensation Survey 202.691.6199 ncsinfo@bls.gov bls.gov/ect Sept 2006 

# Employer costs per hour worked for retirement and savings benefits, by various categories, **June 2006**



# ■ Defined benefits Defined contribution

Civilian workers

State and local government

Private industry

Goods-producing Service-providing

Management, professional & related Sales & office Service Natural resources, construction, & maintenance

Production, transportation, & material moving

Northeast South Midwest West

Union Nonunion

1-99 employees 100-499 employees 500+ employees 

# $0.00 $0.50 $1.00 $1.50 $2.00 $2.50 $3.00

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# Table of Contents:

Table 1. Civilian workers, by majo r occupational and industry group 5 Table 2. Civilian workers, by occupational and industry group 7 Table 3. State and local government workers, by major occupationa l and industry group 8 Table 4. State and local government work ers, by occupational and industry group 9

Table 5. Private industry workers, by major o ccupational group and bargaining unit status 10 Table 6. Private industry workers, by major industry group 12 Table 7. Private industry workers, by census region and division, and area 14 Table 8. Private industry workers, by establishment employment size 17

Table 9. Private industry workers, goods-produc ing and service-providing industries, by occupational group 18 Table 10. Private industry workers, by industry group 19 Table 11. Private industry workers, by occupati onal group and full-time a nd part-time status 20 Table 12. Private industry workers, by industr y group and full-time and part-time status 21

Table 13. Private industry workers, by major industry group and establishment employment size and bargaining unit status 22 Table 14. Private industry health care and so cial assistance workers, by industry and occupational group 23

Explanatory Note 24

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**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, June 2006** 

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 .................................................. $26.86 100.0 $44.82 100.0 $20.48 100.0 $14.88 100.0

Wages and salaries .............................................. 18.80 70.0 31.75 70.8 14.59 71.3 10.57 71.0

Total benefits ........................................................ 8.06 30.0 13.07 29.2 5.88 28.7 4.31 29.0

Paid leave ......................................................... 1.88 7.0 3.61 8.0 1.38 6.7 0.86 5.8

Vacation ........................................................ 0.88 3.3 1.63 3.6 0.65 3.2 0.40 2.7 Holiday .......................................................... 0.62 2.3 1.16 2.6 0.46 2.3 0.27 1.8 Sick ............................................................... 0.28 1.1 0.60 1.3 0.20 1.0 0.14 0.9 Other ............................................................. 0.10 0.4 0.21 0.5 0.06 0.3 0.05 0.3

Supplemental pay ............................................. 0.67 2.5 1.10 2.5 0.44 2.2 0.27 1.8

Overtime and premium 4 ............................... 0.25 0.9 0.16 0.3 0.13 0.6 0.16 1.0 Shift differentials ........................................... 0.06 0.2 0.09 0.2 0.02 0.1 0.05 0.4 Nonproduction bonuses ................................ 0.37 1.4 0.85 1.9 0.29 1.4 0.06 0.4

Insurance .......................................................... 2.19 8.1 3.25 7.3 1.78 8.7 1.21 8.2

Life ................................................................ 0.05 0.2 0.08 0.2 0.03 0.2 0.02 0.1 Health ........................................................... 2.06 7.7 3.03 6.8 1.68 8.2 1.17 7.8 Short-term disability ...................................... 0.05 0.2 0.07 0.2 0.03 0.2 0.02 0.1 Long-term disability ...................................... 0.04 0.1 0.08 0.2 0.03 0.1 5 ( ) 6 ( )

Retirement and savings .................................... 1.15 4.3 2.11 4.7 0.65 3.2 0.58 3.9

Defined benefit ............................................. 0.72 2.7 1.26 2.8 0.30 1.5 0.47 3.1 Defined contribution ...................................... 0.43 1.6 0.85 1.9 0.35 1.7 0.11 0.7

Legally required benefits .................................. 2.17 8.1 2.99 6.7 1.64 8.0 1.38 9.3

Social Security and Medicare ....................... 1.51 5.6 2.44 5.4 1.21 5.9 0.86 5.8

Social Security 7 ........................................ 1.21 4.5 1.92 4.3 0.98 4.8 0.69 4.6 Medicare ................................................... 0.31 1.1 0.52 1.2 0.24 1.2 0.17 1.2 Federal unemployment insurance ................ 0.03 0.1 0.02 6 ( ) 0.03 0.2 0.03 0.2 State unemployment insurance .................... 0.15 0.5 0.14 0.3 0.14 0.7 0.12 0.8 Workers’ compensation ................................ 0.48 1.8 0.39 0.9 0.25 1.2 0.37 2.5

See footnotes at end of table.

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**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, June 2006 — 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 .................................................. $28.78 100.0 $21.71 100.0 $29.68 100.0 $26.27 100.0

Wages and salaries .............................................. 19.38 67.3 14.40 66.4 19.65 66.2 18.63 70.9

Total benefits ........................................................ 9.40 32.7 7.30 33.6 10.03 33.8 7.65 29.1

Paid leave ......................................................... 1.53 5.3 1.34 6.2 1.87 6.3 1.88 7.2

Vacation ........................................................ 0.80 2.8 0.66 3.0 0.98 3.3 0.86 3.3 Holiday .......................................................... 0.51 1.8 0.47 2.2 0.66 2.2 0.61 2.3 Sick ............................................................... 0.15 0.5 0.15 0.7 0.16 0.5 0.31 1.2 Other ............................................................. 0.07 0.2 0.06 0.3 0.07 0.2 0.10 0.4

Supplemental pay ............................................. 0.86 3.0 0.75 3.5 1.16 3.9 0.57 2.2

Overtime and premium 4 ............................... 0.62 2.2 0.48 2.2 0.56 1.9 0.18 0.7 Shift differentials ........................................... 0.05 0.2 0.10 0.4 0.09 0.3 0.06 0.2 Nonproduction bonuses ................................ 0.19 0.7 0.17 0.8 0.51 1.7 0.33 1.3

Insurance .......................................................... 2.45 8.5 2.18 10.0 2.68 9.0 2.09 7.9

Life ................................................................ 0.06 0.2 0.04 0.2 0.07 0.2 0.04 0.2 Health ........................................................... 2.30 8.0 2.05 9.4 2.50 8.4 1.96 7.5 Short-term disability ...................................... 0.06 0.2 0.06 0.3 0.08 0.3 0.04 0.2 Long-term disability ...................................... 0.02 0.1 0.03 0.1 0.04 0.1 0.04 0.1

Retirement and savings .................................... 1.55 5.4 0.88 4.1 1.52 5.1 1.07 4.1

Defined benefit ............................................. 1.09 3.8 0.59 2.7 0.99 3.3 0.66 2.5 Defined contribution ...................................... 0.45 1.6 0.29 1.3 0.53 1.8 0.41 1.6

Legally required benefits .................................. 3.02 10.5 2.16 9.9 2.81 9.5 2.03 7.7

Social Security and Medicare ....................... 1.62 5.6 1.24 5.7 1.68 5.6 1.48 5.6

Social Security 7 ........................................ 1.31 4.5 1.00 4.6 1.35 4.5 1.18 4.5 Medicare ................................................... 0.31 1.1 0.24 1.1 0.33 1.1 0.30 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.20 0.7 0.17 0.8 0.21 0.7 0.13 0.5 Workers’ compensation ................................ 1.18 4.1 0.72 3.3 0.89 3.0 0.39 1.5

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

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

3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration. 4 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).

5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent. 7 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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

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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, June 2006** 

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 ....................................................... $26.86 $18.80 $8.06 $1.88 $0.67 $2.19 $1.15 $2.17

**Occupational group**

Management, professional, and related ....... 44.82 31.75 13.07 3.61 1.10 3.25 2.11 2.99

Management, business, and financial ...... 49.62 34.46 15.16 4.47 1.82 3.29 2.29 3.29 Professional and related ........................... 42.68 30.55 12.13 3.22 0.78 3.23 2.03 2.86

Teachers 2 ............................................. 47.77 35.45 12.32 2.53 0.11 4.09 2.85 2.74

Primary, secondary, and special education school teachers .............. 45.85 33.58 12.27 2.36 0.11 4.51 2.81 2.47 Registered nurses ................................ 41.32 29.25 12.07 3.41 1.40 2.68 1.41 3.16 Sales and office ............................................ 20.48 14.59 5.88 1.38 0.44 1.78 0.65 1.64

Sales and related ...................................... 19.01 14.36 4.65 1.02 0.48 1.11 0.41 1.63 Office and administrative support ............. 21.33 14.73 6.60 1.59 0.42 2.17 0.78 1.64 Service .......................................................... 14.88 10.57 4.31 0.86 0.27 1.21 0.58 1.38 Natural resources, construction, and maintenance ............................................... 28.78 19.38 9.40 1.53 0.86 2.45 1.55 3.02 Construction and extraction ...................... 29.33 19.66 9.66 1.20 0.88 2.49 1.78 3.32 Installation, maintenance, and repair ........ 28.47 19.26 9.20 1.97 0.85 2.43 1.29 2.66 Production, transportation, and material moving ........................................................ 21.71 14.40 7.30 1.34 0.75 2.18 0.88 2.16 Production ................................................ 22.69 14.82 7.87 1.51 0.92 2.38 0.91 2.14 Transportation and material moving ......... 20.78 14.01 6.77 1.18 0.59 1.99 0.85 2.17

**Industry group**

Education and health services ...................... 31.73 22.60 9.13 2.31 0.38 2.87 1.40 2.16

Educational services ................................. 38.74 27.77 10.97 2.49 0.13 3.84 2.24 2.27

Elementary and secondary schools ...... 38.10 27.22 10.88 2.17 0.11 4.21 2.25 2.13 Junior colleges, colleges, and universities ......................................... 42.47 30.28 12.19 3.51 0.19 3.42 2.51 2.56 Health care and social assistance ............ 26.43 18.69 7.74 2.17 0.57 2.15 0.77 2.08

Hospitals ............................................... 32.17 21.81 10.37 2.93 0.98 2.89 1.21 2.36

Percent of total compensation

Civilian workers 1 ....................................................... 100.0 70.0 30.0 7.0 2.5 8.1 4.3 8.1

**Occupational group**

Management, professional, and related ....... 100.0 70.8 29.2 8.0 2.5 7.3 4.7 6.7

Management, business, and financial ...... 100.0 69.4 30.6 9.0 3.7 6.6 4.6 6.6 Professional and related ........................... 100.0 71.6 28.4 7.5 1.8 7.6 4.8 6.7

Teachers 2 ............................................. 100.0 74.2 25.8 5.3 0.2 8.6 6.0 5.7

Primary, secondary, and special education school teachers .............. 100.0 73.2 26.8 5.1 0.2 9.8 6.1 5.4 Registered nurses ................................ 100.0 70.8 29.2 8.3 3.4 6.5 3.4 7.7 Sales and office ............................................ 100.0 71.3 28.7 6.7 2.2 8.7 3.2 8.0

Sales and related ...................................... 100.0 75.5 24.5 5.3 2.6 5.9 2.2 8.6 Office and administrative support ............. 100.0 69.1 30.9 7.4 2.0 10.2 3.7 7.7 Service .......................................................... 100.0 71.0 29.0 5.8 1.8 8.2 3.9 9.3 Natural resources, construction, and maintenance ............................................... 100.0 67.3 32.7 5.3 3.0 8.5 5.4 10.5 Construction and extraction ...................... 100.0 67.1 32.9 4.1 3.0 8.5 6.1 11.3 Installation, maintenance, and repair ........ 100.0 67.7 32.3 6.9 3.0 8.5 4.5 9.4 Production, transportation, and material moving ........................................................ 100.0 66.4 33.6 6.2 3.5 10.0 4.1 9.9 Production ................................................ 100.0 65.3 34.7 6.7 4.1 10.5 4.0 9.4 Transportation and material moving ......... 100.0 67.4 32.6 5.7 2.8 9.6 4.1 10.4

**Industry group**

Education and health services ...................... 100.0 71.2 28.8 7.3 1.2 9.1 4.4 6.8

Educational services ................................. 100.0 71.7 28.3 6.4 0.3 9.9 5.8 5.9

Elementary and secondary schools ...... 100.0 71.4 28.6 5.7 0.3 11.1 5.9 5.6 Junior colleges, colleges, and universities ......................................... 100.0 71.3 28.7 8.3 0.4 8.1 5.9 6.0 Health care and social assistance ............ 100.0 70.7 29.3 8.2 2.2 8.1 2.9 7.9

Hospitals ............................................... 100.0 67.8 32.2 9.1 3.0 9.0 3.7 7.3

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

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**Table 3. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and loc al**  **government workers, by major occupational and industry group, June 2006**

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 .................................................. $37.01 100.0 $45.20 100.0 $25.46 100.0 $28.71 100.0 $37.20 100.0

Wages and salaries .............................................. 24.96 67.4 31.99 70.8 15.86 62.3 17.48 60.9 25.12 67.5

Total benefits ........................................................ 12.05 32.6 13.21 29.2 9.60 37.7 11.23 39.1 12.08 32.5

Paid leave ......................................................... 2.92 7.9 3.19 7.1 2.43 9.6 2.64 9.2 2.92 7.9

Vacation ........................................................ 1.02 2.8 0.94 2.1 0.99 3.9 1.14 4.0 1.02 2.7 Holiday .......................................................... 0.93 2.5 1.02 2.3 0.78 3.1 0.82 2.9 0.93 2.5 Sick ............................................................... 0.73 2.0 0.93 2.1 0.51 2.0 0.49 1.7 0.73 2.0 Other ............................................................. 0.24 0.6 0.30 0.7 0.16 0.6 0.19 0.7 0.24 0.7

Supplemental pay ............................................. 0.33 0.9 0.20 0.4 0.18 0.7 0.64 2.2 0.33 0.9

Overtime and premium 3 ............................... 0.16 0.4 0.05 0.1 0.09 0.3 0.34 1.2 0.16 0.4 Shift differentials ........................................... 0.07 0.2 0.05 0.1 0.02 0.1 0.15 0.5 0.07 0.2 Nonproduction bonuses ................................ 0.10 0.3 0.09 0.2 0.07 0.3 0.15 0.5 0.10 0.3

Insurance .......................................................... 4.06 11.0 4.45 9.8 3.85 15.1 3.39 11.8 4.07 10.9

Life ................................................................ 0.06 0.2 0.07 0.1 0.05 0.2 0.04 0.1 0.06 0.2 Health ........................................................... 3.94 10.6 4.31 9.5 3.75 14.7 3.27 11.4 3.94 10.6 Short-term disability ...................................... 0.03 0.1 0.02 4 ( ) 0.02 0.1 0.04 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 .................................... 2.56 6.9 2.86 6.3 1.54 6.1 2.78 9.7 2.58 6.9

Defined benefit ............................................. 2.29 6.2 2.53 5.6 1.38 5.4 2.64 9.2 2.30 6.2 Defined contribution ...................................... 0.27 0.7 0.33 0.7 0.17 0.7 0.14 0.5 0.27 0.7

Legally required benefits .................................. 2.18 5.9 2.51 5.6 1.59 6.3 1.77 6.2 2.18 5.9

Social Security and Medicare ....................... 1.65 4.5 2.06 4.6 1.22 4.8 1.09 3.8 1.66 4.5

Social Security 5 ........................................ 1.27 3.4 1.58 3.5 0.96 3.8 0.82 2.9 1.27 3.4 Medicare ................................................... 0.38 1.0 0.48 1.1 0.26 1.0 0.27 0.9 0.38 1.0 Federal unemployment insurance ................ 6 ( ) 4 ( ) 6 ( ) 4 ( ) 6 ( ) 4 ( ) 6 ( ) 4 ( ) 6 ( ) 4 ( ) State unemployment insurance .................... 0.06 0.2 0.06 0.1 0.05 0.2 0.07 0.2 0.06 0.2 Workers’ compensation ................................ 0.47 1.3 0.39 0.9 0.32 1.3 0.62 2.2 0.46 1.2

1 This table presents data for the three major occupational groups in State and local government: management, professional, and related occupations, including teachers; sales and office occupations, including clerical workers; and service occupations, including police and firefighters.

2 Service-providing industries, which include health and educational services, employ a large part of the State and local government workforce.

3 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays). 4 Less than .05 percent. 5 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.

6 Cost per hour worked is $0.01 or less.

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

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**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, June 2006** 

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 ........................ $37.01 $24.96 $12.05 $2.92 $0.33 $4.06 $2.56 $2.18

**Occupational group**

Management, professional, and related ....... 45.20 31.99 13.21 3.19 0.20 4.45 2.86 2.51

Professional and related ........................... 45.04 32.21 12.83 2.90 0.21 4.44 2.82 2.47

Teachers 1 ............................................. 50.19 36.89 13.30 2.67 0.11 4.61 3.26 2.64

Primary, secondary, and special education school teachers .............. 48.43 35.32 13.11 2.48 0.11 4.89 3.13 2.49 Sales and office ............................................ 25.46 15.86 9.60 2.43 0.18 3.85 1.54 1.59

Office and administrative support ............. 25.47 15.87 9.60 2.43 0.18 3.85 1.55 1.59 Service .......................................................... 28.71 17.48 11.23 2.64 0.64 3.39 2.78 1.77

**Industry group**

Education and health services ...................... 39.15 27.56 11.59 2.73 0.22 4.11 2.37 2.17

Educational services ................................. 39.75 28.25 11.50 2.54 0.14 4.21 2.46 2.15

Elementary and secondary schools ...... 38.82 27.61 11.21 2.21 0.12 4.41 2.39 2.08 Junior colleges, colleges, and universities ......................................... 43.20 30.62 12.58 3.62 0.20 3.62 2.72 2.42 Health care and social assistance ............ 35.70 23.53 12.17 3.88 0.68 3.51 1.87 2.24

Hospitals ............................................... 31.51 20.53 10.98 3.25 0.75 3.19 1.69 2.10 Public administration .................................... 33.99 21.24 12.75 3.20 0.50 4.02 2.94 2.09

Percent of total compensation

State and local government workers ........................ 100.0 67.4 32.6 7.9 0.9 11.0 6.9 5.9

**Occupational group**

Management, professional, and related ....... 100.0 70.8 29.2 7.1 0.4 9.8 6.3 5.6

Professional and related ........................... 100.0 71.5 28.5 6.4 0.5 9.8 6.3 5.5

Teachers 1 ............................................. 100.0 73.5 26.5 5.3 0.2 9.2 6.5 5.3

Primary, secondary, and special education school teachers .............. 100.0 72.9 27.1 5.1 0.2 10.1 6.5 5.1 Sales and office ............................................ 100.0 62.3 37.7 9.6 0.7 15.1 6.1 6.3

Office and administrative support ............. 100.0 62.3 37.7 9.6 0.7 15.1 6.1 6.2 Service .......................................................... 100.0 60.9 39.1 9.2 2.2 11.8 9.7 6.2

**Industry group**

Education and health services ...................... 100.0 70.4 29.6 7.0 0.6 10.5 6.1 5.5

Educational services ................................. 100.0 71.1 28.9 6.4 0.3 10.6 6.2 5.4

Elementary and secondary schools ...... 100.0 71.1 28.9 5.7 0.3 11.4 6.2 5.4 Junior colleges, colleges, and universities ......................................... 100.0 70.9 29.1 8.4 0.5 8.4 6.3 5.6 Health care and social assistance ............ 100.0 65.9 34.1 10.9 1.9 9.8 5.2 6.3

Hospitals ............................................... 100.0 65.2 34.8 10.3 2.4 10.1 5.4 6.7 Public administration .................................... 100.0 62.5 37.5 9.4 1.5 11.8 8.7 6.2

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.

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**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, June 2006** 

Compensation

component Occupational group

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

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $25.16 100.0 $44.67 100.0 $20.08 100.0 $12.38 100.0

Wages and salaries .............................................. 17.77 70.6 31.66 70.9 14.49 72.2 9.32 75.3

Total benefits ........................................................ 7.39 29.4 13.01 29.1 5.58 27.8 3.06 24.7

Paid leave ......................................................... 1.70 6.8 3.77 8.4 1.29 6.4 0.54 4.4

Vacation ........................................................ 0.86 3.4 1.90 4.3 0.63 3.1 0.27 2.2 Holiday .......................................................... 0.57 2.2 1.22 2.7 0.44 2.2 0.17 1.4 Sick ............................................................... 0.21 0.8 0.47 1.1 0.18 0.9 0.08 0.6 Other ............................................................. 0.07 0.3 0.17 0.4 0.05 0.3 0.02 0.2

Supplemental pay ............................................. 0.73 2.9 1.45 3.2 0.46 2.3 0.21 1.7

Overtime and premium 1 ............................... 0.26 1.0 0.20 0.4 0.14 0.7 0.12 1.0 Shift differentials ........................................... 0.06 0.2 0.11 0.2 0.02 0.1 0.03 0.3 Nonproduction bonuses ................................ 0.41 1.6 1.14 2.6 0.31 1.5 0.05 0.4

Insurance .......................................................... 1.87 7.4 2.79 6.2 1.61 8.0 0.82 6.6

Life ................................................................ 0.05 0.2 0.09 0.2 0.03 0.2 2 ( ) 3 ( ) Health ........................................................... 1.74 6.9 2.53 5.7 1.52 7.6 0.78 6.3 Short-term disability ...................................... 0.05 0.2 0.09 0.2 0.03 0.2 2 ( ) 3 ( ) Long-term disability ...................................... 0.04 0.1 0.09 0.2 0.03 0.1 2 ( ) 3 ( )

Retirement and savings .................................... 0.91 3.6 1.82 4.1 0.57 2.9 0.18 1.4

Defined benefit ............................................. 0.45 1.8 0.77 1.7 0.21 1.1 0.07 0.6 Defined contribution ...................................... 0.46 1.8 1.05 2.4 0.36 1.8 0.11 0.8

Legally required benefits .................................. 2.16 8.6 3.18 7.1 1.64 8.2 1.31 10.6

Social Security and Medicare ....................... 1.49 5.9 2.59 5.8 1.21 6.0 0.82 6.6

Social Security 4 ........................................ 1.20 4.8 2.05 4.6 0.98 4.9 0.66 5.4 Medicare ................................................... 0.29 1.2 0.53 1.2 0.24 1.2 0.16 1.3 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.2 0.04 0.3 State unemployment insurance .................... 0.16 0.6 0.17 0.4 0.15 0.7 0.13 1.1 Workers’ compensation ................................ 0.48 1.9 0.39 0.9 0.25 1.2 0.33 2.7

See footnotes at end of table.

## 11

**Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major occupational group and bargaining unit status, June 2006**  **— 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 .................................................. $28.51 100.0 $21.30 100.0 $34.77 100.0 $24.02 100.0

Wages and salaries .............................................. 19.34 67.8 14.21 66.7 21.55 62.0 17.32 72.1

Total benefits ........................................................ 9.17 32.2 7.09 33.3 13.22 38.0 6.69 27.9

Paid leave ......................................................... 1.38 4.8 1.27 6.0 2.62 7.5 1.60 6.6

Vacation ........................................................ 0.74 2.6 0.64 3.0 1.32 3.8 0.80 3.3 Holiday .......................................................... 0.47 1.6 0.46 2.1 0.81 2.3 0.54 2.2 Sick ............................................................... 0.11 0.4 0.13 0.6 0.33 1.0 0.19 0.8 Other ............................................................. 0.06 0.2 0.05 0.2 0.16 0.5 0.06 0.3

Supplemental pay ............................................. 0.89 3.1 0.76 3.6 1.16 3.3 0.68 2.8

Overtime and premium 1 ............................... 0.64 2.2 0.49 2.3 0.74 2.1 0.20 0.9 Shift differentials ........................................... 0.05 0.2 0.10 0.5 0.18 0.5 0.05 0.2 Nonproduction bonuses ................................ 0.20 0.7 0.18 0.8 0.24 0.7 0.43 1.8

Insurance .......................................................... 2.33 8.2 2.06 9.7 3.95 11.4 1.63 6.8

Life ................................................................ 0.06 0.2 0.04 0.2 0.09 0.2 0.04 0.2 Health ........................................................... 2.19 7.7 1.94 9.1 3.70 10.6 1.51 6.3 Short-term disability ...................................... 0.06 0.2 0.06 0.3 0.12 0.3 0.04 0.2 Long-term disability ...................................... 0.02 0.1 0.03 0.1 0.05 0.1 0.03 0.1

Retirement and savings .................................... 1.48 5.2 0.82 3.9 2.42 7.0 0.73 3.1

Defined benefit ............................................. 1.02 3.6 0.54 2.5 1.84 5.3 0.29 1.2 Defined contribution ...................................... 0.46 1.6 0.28 1.3 0.58 1.7 0.45 1.9

Legally required benefits .................................. 3.09 10.8 2.17 10.2 3.06 8.8 2.06 8.6

Social Security and Medicare ....................... 1.64 5.7 1.23 5.8 1.90 5.5 1.44 6.0

Social Security 4 ........................................ 1.33 4.7 1.00 4.7 1.53 4.4 1.16 4.8 Medicare ................................................... 0.31 1.1 0.23 1.1 0.37 1.1 0.29 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.21 0.7 0.17 0.8 0.23 0.7 0.15 0.6 Workers’ compensation ................................ 1.21 4.3 0.73 3.4 0.90 2.6 0.43 1.8

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

2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent. 4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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

## 12

**Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus try**  **workers, by major industry group, June 2006**

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 .................................................. $29.72 100.0 $29.11 100.0 $29.72 100.0 $24.03 100.0 $20.94 100.0 $37. 45 100.0

Wages and salaries .............................................. 19.69 66.3 19.98 68.6 19.39 65.2 17.30 72.0 14.90 71.2 25.84 69.0

Total benefits ........................................................ 10.03 33.7 9.14 31.4 10.33 34.8 6.74 28.0 6.03 28.8 11.61 31.0

Paid leave ......................................................... 1.86 6.3 1.05 3.6 2.28 7.7 1.67 6.9 1.25 6.0 3.53 9.4

Vacation ........................................................ 0.98 3.3 0.59 2.0 1.17 3.9 0.83 3.4 0.63 3.0 1.74 4.6 Holiday .......................................................... 0.66 2.2 0.36 1.2 0.82 2.8 0.54 2.3 0.40 1.9 1.09 2.9 Sick ............................................................... 0.15 0.5 0.07 0.2 0.20 0.7 0.22 0.9 0.16 0.8 0.45 1.2 Other ............................................................. 0.07 0.2 0.02 0.1 0.09 0.3 0.08 0.3 0.05 0.2 0.26 0.7

Supplemental pay ............................................. 1.17 3.9 1.15 3.9 1.16 3.9 0.62 2.6 0.50 2.4 0.93 2.5

Overtime and premium 5 ............................... 0.56 1.9 0.58 2.0 0.53 1.8 0.19 0.8 0.24 1.2 0.35 0.9 Shift differentials ........................................... 0.09 0.3 3 ( ) 4 ( ) 0.13 0.5 0.05 0.2 0.03 0.1 0.04 0.1 Nonproduction bonuses ................................ 0.52 1.8 0.55 1.9 0.49 1.7 0.38 1.6 0.23 1.1 0.53 1.4

Insurance .......................................................... 2.66 9.0 2.15 7.4 2.89 9.7 1.68 7.0 1.61 7.7 2.97 7.9

Life ................................................................ 0.07 0.2 0.06 0.2 0.06 0.2 0.04 0.2 0.04 0.2 0.06 0.2 Health ........................................................... 2.48 8.4 2.03 7.0 2.69 9.1 1.56 6.5 1.51 7.2 2.67 7.1 Short-term disability ...................................... 0.08 0.3 0.04 0.1 0.09 0.3 0.04 0.2 0.04 0.2 0.16 0.4 Long-term disability ...................................... 0.04 0.1 3 ( ) 4 ( ) 0.05 0.2 0.04 0.2 0.02 0.1 0.08 0.2

Retirement and savings .................................... 1.51 5.1 1.47 5.0 1.46 4.9 0.76 3.2 0.74 3.5 1.47 3.9

Defined benefit ............................................. 0.98 3.3 0.96 3.3 0.92 3.1 0.32 1.3 0.41 2.0 0.76 2.0 Defined contribution ...................................... 0.54 1.8 0.51 1.7 0.54 1.8 0.44 1.8 0.33 1.6 0.71 1.9

Legally required benefits .................................. 2.82 9.5 3.33 11.4 2.53 8.5 2.00 8.3 1.93 9.2 2.71 7.2

Social Security and Medicare ....................... 1.68 5.7 1.66 5.7 1.69 5.7 1.44 6.0 1.25 6.0 2.18 5.8

Social Security 6 ........................................ 1.36 4.6 1.34 4.6 1.36 4.6 1.16 4.8 1.01 4.8 1.74 4.7 Medicare ................................................... 0.33 1.1 0.32 1.1 0.33 1.1 0.29 1.2 0.24 1.2 0.44 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.04 0.2 0.03 0.1 State unemployment insurance .................... 0.22 0.7 0.26 0.9 0.20 0.7 0.15 0.6 0.14 0.7 0.19 0.5 Workers’ compensation ................................ 0.89 3.0 1.38 4.7 0.62 2.1 0.38 1.6 0.51 2.4 0.31 0.8

See footnotes at end of table.

## 13

**Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major industry group, June 2006 — 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 .................................................. $34.08 100.0 $29.59 100.0 $26.80 100.0 $10.86 100.0 $22.02 100.0

Wages and salaries .............................................. 23.15 67.9 21.72 73.4 19.31 72.0 8.59 79.1 16.03 72.8

Total benefits ........................................................ 10.93 32.1 7.87 26.6 7.49 28.0 2.28 20.9 5.99 27.2

Paid leave ......................................................... 2.74 8.0 2.15 7.3 2.03 7.6 0.35 3.2 1.54 7.0

Vacation ........................................................ 1.37 4.0 1.06 3.6 0.98 3.7 0.20 1.8 0.73 3.3 Holiday .......................................................... 0.88 2.6 0.72 2.4 0.65 2.4 0.10 0.9 0.55 2.5 Sick ............................................................... 0.36 1.1 0.28 0.9 0.29 1.1 0.04 0.4 0.20 0.9 Other ............................................................. 0.14 0.4 0.08 0.3 0.11 0.4 3 ( ) 4 ( ) 0.06 0.3

Supplemental pay ............................................. 1.77 5.2 0.80 2.7 0.50 1.9 0.14 1.3 0.33 1.5

Overtime and premium 5 ............................... 0.13 0.4 0.21 0.7 0.20 0.7 0.08 0.7 0.10 0.5 Shift differentials ........................................... 0.02 0.1 0.03 0.1 0.18 0.7 3 ( ) 4 ( ) 0.02 0.1 Nonproduction bonuses ................................ 1.62 4.8 0.56 1.9 0.12 0.5 0.05 0.5 0.22 1.0

Insurance .......................................................... 2.57 7.5 1.71 5.8 2.06 7.7 0.49 4.5 1.58 7.2

Life ................................................................ 0.07 0.2 0.05 0.2 0.03 0.1 3 ( ) 4 ( ) 0.07 0.3 Health ........................................................... 2.37 7.0 1.55 5.2 1.93 7.2 0.47 4.3 1.46 6.6 Short-term disability ...................................... 0.07 0.2 0.06 0.2 0.04 0.2 3 ( ) 4 ( ) 0.02 0.1 Long-term disability ...................................... 0.06 0.2 0.05 0.2 0.05 0.2 3 ( ) 4 ( ) 0.03 0.1

Retirement and savings .................................... 1.57 4.6 0.87 2.9 0.76 2.8 0.10 0.9 0.61 2.8

Defined benefit ............................................. 0.65 1.9 0.33 1.1 0.22 0.8 0.02 0.2 0.19 0.9 Defined contribution ...................................... 0.92 2.7 0.54 1.8 0.53 2.0 0.08 0.7 0.42 1.9

Legally required benefits .................................. 2.28 6.7 2.34 7.9 2.16 8.0 1.20 11.1 1.93 8.8

Social Security and Medicare ....................... 1.87 5.5 1.77 6.0 1.62 6.0 0.77 7.1 1.33 6.1

Social Security 6 ........................................ 1.48 4.3 1.41 4.8 1.31 4.9 0.63 5.8 1.07 4.9 Medicare ................................................... 0.40 1.2 0.36 1.2 0.32 1.2 0.15 1.4 0.26 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.04 0.4 0.03 0.1 State unemployment insurance .................... 0.15 0.5 0.17 0.6 0.14 0.5 0.12 1.1 0.15 0.7 Workers’ compensation ................................ 0.22 0.6 0.37 1.2 0.37 1.4 0.27 2.5 0.41 1.9

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 estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration. 3 Cost per hour worked is $0.01 or less. 4 Less than .05 percent. 5 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).

6 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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

## 14

**Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by census region and division, and area, June 2006** 

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 .................................................. $28.70 100.0 $27.53 100.0 $29.20 100.0 $22.27 100.0 $23.32 100.0

Wages and salaries .............................................. 20.06 69.9 19.54 71.0 20.28 69.5 16.07 72.2 16.86 72.3

Total benefits ........................................................ 8.64 30.1 7.99 29.0 8.92 30.5 6.20 27.8 6.45 27.7

Paid leave ......................................................... 2.16 7.5 1.97 7.2 2.24 7.7 1.41 6.3 1.52 6.5

Vacation ........................................................ 1.06 3.7 0.98 3.6 1.09 3.7 0.71 3.2 0.78 3.3 Holiday .......................................................... 0.70 2.5 0.68 2.5 0.71 2.4 0.47 2.1 0.51 2.2 Sick ............................................................... 0.29 1.0 0.23 0.8 0.31 1.1 0.17 0.7 0.18 0.8 Other ............................................................. 0.11 0.4 0.09 0.3 0.12 0.4 0.05 0.2 0.06 0.2

Supplemental pay ............................................. 0.94 3.3 0.80 2.9 1.00 3.4 0.56 2.5 0.56 2.4

Overtime and premium 2 ............................... 0.27 0.9 0.26 0.9 0.28 0.9 0.23 1.0 0.23 1.0 Shift differentials ........................................... 0.06 0.2 0.06 0.2 0.07 0.2 0.05 0.2 0.05 0.2 Nonproduction bonuses ................................ 0.61 2.1 0.49 1.8 0.66 2.3 0.28 1.3 0.28 1.2

Insurance .......................................................... 2.07 7.2 1.89 6.8 2.15 7.4 1.61 7.2 1.65 7.1

Life ................................................................ 0.05 0.2 0.04 0.2 0.05 0.2 0.04 0.2 0.04 0.2 Health ........................................................... 1.92 6.7 1.76 6.4 1.98 6.8 1.49 6.7 1.52 6.5 Short-term disability ...................................... 0.07 0.2 0.04 0.2 0.08 0.3 0.04 0.2 0.05 0.2 Long-term disability ...................................... 0.04 0.1 0.03 0.1 0.04 0.1 0.04 0.2 0.04 0.2

Retirement and savings .................................... 1.07 3.7 0.99 3.6 1.11 3.8 0.73 3.3 0.75 3.2

Defined benefit ............................................. 0.49 1.7 0.42 1.5 0.52 1.8 0.34 1.5 0.31 1.3 Defined contribution ...................................... 0.58 2.0 0.57 2.1 0.59 2.0 0.40 1.8 0.44 1.9

Legally required benefits .................................. 2.40 8.4 2.33 8.5 2.43 8.3 1.88 8.5 1.97 8.4

Social Security and Medicare ....................... 1.68 5.8 1.65 6.0 1.69 5.8 1.34 6.0 1.41 6.1

Social Security 3 ........................................ 1.34 4.7 1.32 4.8 1.35 4.6 1.08 4.9 1.14 4.9 Medicare ................................................... 0.34 1.2 0.32 1.2 0.34 1.2 0.26 1.2 0.28 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.22 0.8 0.23 0.8 0.22 0.8 0.11 0.5 0.10 0.4 Workers’ compensation ................................ 0.47 1.6 0.43 1.6 0.48 1.7 0.40 1.8 0.42 1.8

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, and area, June 2006 — 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 .................................................. $19.65 100.0 $21.86 100.0 $24.82 100.0 $26.16 100.0 $21.73 100.0

Wages and salaries .............................................. 14.06 71.5 15.77 72.1 17.19 69.3 18.04 68.9 15.24 70.2

Total benefits ........................................................ 5.59 28.5 6.09 27.9 7.63 30.7 8.12 31.1 6.48 29.8

Paid leave ......................................................... 1.12 5.7 1.37 6.3 1.67 6.7 1.79 6.8 1.41 6.5

Vacation ........................................................ 0.60 3.0 0.67 3.1 0.85 3.4 0.90 3.4 0.74 3.4 Holiday .......................................................... 0.37 1.9 0.48 2.2 0.56 2.2 0.60 2.3 0.46 2.1 Sick ............................................................... 0.11 0.5 0.18 0.8 0.18 0.7 0.19 0.7 0.15 0.7 Other ............................................................. 0.05 0.2 0.05 0.2 0.09 0.4 0.10 0.4 0.06 0.3

Supplemental pay ............................................. 0.52 2.6 0.59 2.7 0.76 3.1 0.83 3.2 0.60 2.7

Overtime and premium 2 ............................... 0.23 1.2 0.24 1.1 0.30 1.2 0.31 1.2 0.26 1.2 Shift differentials ........................................... 0.07 0.3 0.04 0.2 0.08 0.3 0.09 0.3 0.06 0.3 Nonproduction bonuses ................................ 0.22 1.1 0.31 1.4 0.38 1.5 0.43 1.6 0.27 1.3

Insurance .......................................................... 1.63 8.3 1.53 7.0 2.06 8.3 2.19 8.4 1.75 8.0

Life ................................................................ 0.04 0.2 0.04 0.2 0.05 0.2 0.05 0.2 0.04 0.2 Health ........................................................... 1.51 7.7 1.41 6.4 1.91 7.7 2.04 7.8 1.63 7.5 Short-term disability ...................................... 0.05 0.3 0.04 0.2 0.06 0.2 0.06 0.2 0.05 0.2 Long-term disability ...................................... 0.03 0.1 0.04 0.2 0.04 0.1 0.04 0.1 0.03 0.1

Retirement and savings .................................... 0.56 2.9 0.79 3.6 1.03 4.2 1.13 4.3 0.81 3.7

Defined benefit ............................................. 0.22 1.1 0.44 2.0 0.59 2.4 0.67 2.6 0.40 1.8 Defined contribution ...................................... 0.35 1.8 0.35 1.6 0.44 1.8 0.46 1.8 0.41 1.9

Legally required benefits .................................. 1.76 8.9 1.81 8.3 2.11 8.5 2.19 8.4 1.92 8.8

Social Security and Medicare ....................... 1.20 6.1 1.30 5.9 1.46 5.9 1.53 5.8 1.30 6.0

Social Security 3 ........................................ 0.97 5.0 1.04 4.8 1.17 4.7 1.23 4.7 1.05 4.8 Medicare ................................................... 0.23 1.2 0.26 1.2 0.28 1.1 0.30 1.1 0.25 1.2 Federal unemployment insurance ................ 0.03 0.2 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.10 0.5 0.11 0.5 0.16 0.7 0.17 0.7 0.14 0.7 Workers’ compensation ................................ 0.42 2.1 0.37 1.7 0.45 1.8 0.46 1.7 0.44 2.0

See footnotes at end of table.

## 16

**Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by census region and division, and area, June 2006 — Continued** 

Compensation

component Census region and division 1 Area

West West divisions Metropolitan

area Nonmetropolitan

area

Cost Percent Mountain Pacific Cost Percent Cost Percent

Cost Percent Cost Percent

Total compensation .................................................. $26.91 100.0 $23.31 100.0 $28.41 100.0 $26.37 100.0 $18.44 100.0

Wages and salaries .............................................. 19.08 70.9 16.85 72.3 20.00 70.4 18.61 70.6 13.11 71.1

Total benefits ........................................................ 7.84 29.1 6.46 27.7 8.41 29.6 7.76 29.4 5.33 28.9

Paid leave ......................................................... 1.79 6.6 1.41 6.0 1.95 6.9 1.83 6.9 1.03 5.6

Vacation ........................................................ 0.91 3.4 0.73 3.1 0.98 3.5 0.91 3.5 0.54 2.9 Holiday .......................................................... 0.59 2.2 0.47 2.0 0.65 2.3 0.60 2.3 0.35 1.9 Sick ............................................................... 0.23 0.9 0.17 0.7 0.26 0.9 0.23 0.9 0.10 0.6 Other ............................................................. 0.06 0.2 0.04 0.2 0.06 0.2 0.08 0.3 0.04 0.2

Supplemental pay ............................................. 0.77 2.9 0.65 2.8 0.82 2.9 0.77 2.9 0.54 2.9

Overtime and premium 2 ............................... 0.26 1.0 0.21 0.9 0.28 1.0 0.26 1.0 0.28 1.5 Shift differentials ........................................... 0.05 0.2 0.05 0.2 0.05 0.2 0.06 0.2 0.05 0.3 Nonproduction bonuses ................................ 0.47 1.7 0.39 1.7 0.50 1.8 0.45 1.7 0.21 1.1

Insurance .......................................................... 1.89 7.0 1.65 7.1 2.00 7.0 1.94 7.4 1.50 8.2

Life ................................................................ 0.04 0.1 0.03 0.1 0.04 0.2 0.05 0.2 0.03 0.2 Health ........................................................... 1.78 6.6 1.55 6.7 1.88 6.6 1.80 6.8 1.42 7.7 Short-term disability ...................................... 0.03 0.1 0.03 0.1 0.04 0.1 0.05 0.2 0.03 0.2 Long-term disability ...................................... 0.03 0.1 0.03 0.1 0.04 0.1 0.04 0.1 0.02 0.1

Retirement and savings .................................... 0.91 3.4 0.72 3.1 0.99 3.5 0.98 3.7 0.52 2.8

Defined benefit ............................................. 0.44 1.6 0.27 1.1 0.51 1.8 0.49 1.9 0.24 1.3 Defined contribution ...................................... 0.47 1.8 0.45 1.9 0.48 1.7 0.49 1.9 0.28 1.5

Legally required benefits .................................. 2.47 9.2 2.04 8.8 2.65 9.3 2.24 8.5 1.73 9.4

Social Security and Medicare ....................... 1.59 5.9 1.40 6.0 1.66 5.9 1.56 5.9 1.12 6.1

Social Security 3 ........................................ 1.27 4.7 1.13 4.8 1.33 4.7 1.25 4.7 0.91 4.9 Medicare ................................................... 0.32 1.2 0.28 1.2 0.33 1.2 0.31 1.2 0.21 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.2 State unemployment insurance .................... 0.19 0.7 0.13 0.6 0.21 0.7 0.17 0.6 0.13 0.7 Workers’ compensation ................................ 0.66 2.5 0.48 2.0 0.74 2.6 0.49 1.8 0.45 2.4

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

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

3 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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

## 17

**Table 8. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus try**  **workers, by establishment employment size, June 2006**

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 .................................................. $20.47 100.0 $20.18 100.0 $21.31 100.0 $30.43 100.0 $26.07 100.0 $36. 02 100.0

Wages and salaries .............................................. 15.09 73.7 15.01 74.4 15.32 71.9 20.78 68.3 18.24 69.9 24.05 66.8

Total benefits ........................................................ 5.38 26.3 5.17 25.6 5.99 28.1 9.64 31.7 7.84 30.1 11.97 33.2

Paid leave ......................................................... 1.10 5.4 1.07 5.3 1.20 5.6 2.38 7.8 1.78 6.8 3.15 8.8

Vacation ........................................................ 0.55 2.7 0.53 2.6 0.60 2.8 1.21 4.0 0.90 3.4 1.60 4.4 Holiday .......................................................... 0.39 1.9 0.38 1.9 0.42 2.0 0.76 2.5 0.59 2.3 0.98 2.7 Sick ............................................................... 0.13 0.6 0.13 0.6 0.14 0.7 0.29 1.0 0.21 0.8 0.40 1.1 Other ............................................................. 0.04 0.2 0.03 0.2 0.05 0.2 0.12 0.4 0.08 0.3 0.17 0.5

Supplemental pay ............................................. 0.53 2.6 0.53 2.6 0.53 2.5 0.96 3.2 0.77 3.0 1.20 3.3

Overtime and premium 1 ............................... 0.19 0.9 0.16 0.8 0.27 1.3 0.34 1.1 0.30 1.2 0.40 1.1 Shift differentials ........................................... 0.02 0.1 2 ( ) 3 ( ) 0.03 0.2 0.11 0.4 0.06 0.2 0.17 0.5 Nonproduction bonuses ................................ 0.32 1.6 0.36 1.8 0.23 1.1 0.51 1.7 0.41 1.6 0.63 1.7

Insurance .......................................................... 1.32 6.4 1.22 6.0 1.61 7.5 2.50 8.2 2.08 8.0 3.04 8.4

Life ................................................................ 0.03 0.2 0.03 0.2 0.05 0.2 0.06 0.2 0.05 0.2 0.07 0.2 Health ........................................................... 1.23 6.0 1.14 5.7 1.49 7.0 2.31 7.6 1.94 7.4 2.80 7.8 Short-term disability ...................................... 0.03 0.1 0.02 0.1 0.05 0.2 0.07 0.2 0.06 0.2 0.09 0.3 Long-term disability ...................................... 0.02 0.1 0.02 0.1 0.02 0.1 0.05 0.2 0.04 0.1 0.07 0.2

Retirement and savings .................................... 0.49 2.4 0.44 2.2 0.64 3.0 1.39 4.6 0.98 3.8 1.91 5.3

Defined benefit ............................................. 0.18 0.9 0.15 0.7 0.28 1.3 0.76 2.5 0.50 1.9 1.09 3.0 Defined contribution ...................................... 0.31 1.5 0.30 1.5 0.36 1.7 0.63 2.1 0.48 1.8 0.82 2.3

Legally required benefits .................................. 1.94 9.5 1.91 9.5 2.02 9.5 2.42 7.9 2.22 8.5 2.67 7.4

Social Security and Medicare ....................... 1.26 6.1 1.24 6.2 1.29 6.0 1.75 5.8 1.52 5.8 2.05 5.7

Social Security 4 ........................................ 1.01 4.9 1.00 5.0 1.04 4.9 1.40 4.6 1.22 4.7 1.64 4.6 Medicare ................................................... 0.24 1.2 0.24 1.2 0.25 1.2 0.35 1.1 0.30 1.2 0.41 1.1 Federal unemployment insurance ................ 0.04 0.2 0.04 0.2 0.03 0.2 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.16 0.8 0.15 0.8 0.16 0.8 0.17 0.5 0.18 0.7 0.15 0.4 Workers’ compensation ................................ 0.49 2.4 0.48 2.4 0.53 2.5 0.47 1.5 0.50 1.9 0.43 1.2

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

2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent. 4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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

## 18

**Table 9. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, goods-producing and service-providing industries, by occupational group, June 2006** 

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** .................................................... $25.16 $17.77 $7.39 $1.70 $0.73 $1.87 $0.91 $2.16

Management, professional, and related ............................. 44.67 31.66 13.01 3.77 1.45 2.79 1.82 3.18

Management, business, and financial ............................ 50.27 35.09 15.18 4.44 2.12 3.08 2.16 3.38 Professional and related ................................................. 41.49 29.71 11.78 3.38 1.07 2.63 1.63 3.06 Sales and office .................................................................. 20.08 14.49 5.58 1.29 0.46 1.61 0.57 1.64

Sales and related ............................................................ 19.00 14.35 4.64 1.01 0.49 1.11 0.41 1.62 Office and administrative support ................................... 20.78 14.58 6.20 1.48 0.45 1.95 0.68 1.65 Service ................................................................................ 12.38 9.32 3.06 0.54 0.21 0.82 0.18 1.31 Natural resources, construction, and maintenance ............ 28.51 19.34 9.17 1.38 0.89 2.33 1.48 3.09

Construction and extraction ............................................ 29.31 19.79 9.52 1.04 0.92 2.38 1.74 3.43 Installation, maintenance, and repair .............................. 27.90 19.02 8.88 1.84 0.87 2.31 1.18 2.68 Production, transportation, and material moving ................ 21.30 14.21 7.09 1.27 0.76 2.06 0.82 2.17

Production ...................................................................... 22.48 14.71 7.77 1.48 0.93 2.34 0.87 2.15 Transportation and material moving ............................... 20.13 13.72 6.41 1.07 0.60 1.79 0.78 2.18

**All workers, goods-producing industries** 1 ......................... 29.72 19.69 10.03 1.86 1.17 2.66 1.51 2.82

Management, professional, and related ............................. 50.66 33.84 16.82 4.40 2.33 3.46 2.99 3.64 Sales and office .................................................................. 25.13 17.53 7.60 1.67 0.77 2.22 0.94 2.00 Natural resources, construction, and maintenance ............ 29.32 19.66 9.66 1.14 0.98 2.46 1.72 3.36 Production, transportation, and material moving ................ 23.93 15.35 8.58 1.58 1.02 2.67 0.98 2.32

**All workers, service-providing industries** 2 ........................ 24.03 17.30 6.74 1.67 0.62 1.68 0.76 2.00

Management, professional, and related ............................. 43.77 31.33 12.44 3.67 1.32 2.69 1.65 3.11 Sales and office .................................................................. 19.70 14.27 5.43 1.26 0.44 1.57 0.55 1.61 Service ................................................................................ 12.29 9.27 3.02 0.53 0.20 0.81 0.17 1.30 Natural resources, construction, and maintenance ............ 27.12 18.80 8.32 1.79 0.73 2.12 1.06 2.62 Production, transportation, and material moving ................ 19.12 13.26 5.85 1.02 0.55 1.56 0.69 2.03

Percent of total compensation

**All workers in private industry** .................................................... 100.0 70.6 29.4 6.8 2.9 7.4 3.6 8.6

Management, professional, and related ............................. 100.0 70.9 29.1 8.4 3.2 6.2 4.1 7.1

Management, business, and financial ............................ 100.0 69.8 30.2 8.8 4.2 6.1 4.3 6.7 Professional and related ................................................. 100.0 71.6 28.4 8.2 2.6 6.3 3.9 7.4 Sales and office .................................................................. 100.0 72.2 27.8 6.4 2.3 8.0 2.9 8.2

Sales and related ............................................................ 100.0 75.6 24.4 5.3 2.6 5.8 2.2 8.6 Office and administrative support ................................... 100.0 70.2 29.8 7.1 2.2 9.4 3.3 7.9 Service ................................................................................ 100.0 75.3 24.7 4.4 1.7 6.6 1.4 10.6 Natural resources, construction, and maintenance ............ 100.0 67.8 32.2 4.8 3.1 8.2 5.2 10.8

Construction and extraction ............................................ 100.0 67.5 32.5 3.5 3.1 8.1 5.9 11.7 Installation, maintenance, and repair .............................. 100.0 68.2 31.8 6.6 3.1 8.3 4.2 9.6 Production, transportation, and material moving ................ 100.0 66.7 33.3 6.0 3.6 9.7 3.9 10.2

Production ...................................................................... 100.0 65.4 34.6 6.6 4.1 10.4 3.9 9.6 Transportation and material moving ............................... 100.0 68.1 31.9 5.3 3.0 8.9 3.9 10.8

**All workers, goods-producing industries** 1 ......................... 100.0 66.3 33.7 6.3 3.9 9.0 5.1 9.5

Management, professional, and related ............................. 100.0 66.8 33.2 8.7 4.6 6.8 5.9 7.2 Sales and office .................................................................. 100.0 69.8 30.2 6.6 3.1 8.8 3.7 8.0 Natural resources, construction, and maintenance ............ 100.0 67.0 33.0 3.9 3.4 8.4 5.9 11.5 Production, transportation, and material moving ................ 100.0 64.2 35.8 6.6 4.3 11.2 4.1 9.7

**All workers, service-providing industries** 2 ........................ 100.0 72.0 28.0 6.9 2.6 7.0 3.2 8.3

Management, professional, and related ............................. 100.0 71.6 28.4 8.4 3.0 6.1 3.8 7.1 Sales and office .................................................................. 100.0 72.4 27.6 6.4 2.2 8.0 2.8 8.2 Service ................................................................................ 100.0 75.4 24.6 4.3 1.7 6.6 1.4 10.6 Natural resources, construction, and maintenance ............ 100.0 69.3 30.7 6.6 2.7 7.8 3.9 9.7 Production, transportation, and material moving ................ 100.0 69.4 30.6 5.3 2.9 8.2 3.6 10.6

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

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

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

## 19

**Table 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by industry group, June 2006** 

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 ......................... $29.72 $19.69 $10.03 $1.86 $1.17 $2.66 $1.51 $2.82

Construction ....................................................................... 29.11 19.98 9.14 1.05 1.15 2.15 1.47 3.33 Manufacturing ..................................................................... 29.72 19.39 10.33 2.28 1.16 2.89 1.46 2.53

**All workers, service-providing industries** 2 ........................ 24.03 17.30 6.74 1.67 0.62 1.68 0.76 2.00

Trade, transportation, and utilities ...................................... 20.94 14.90 6.03 1.25 0.50 1.61 0.74 1.93

Wholesale trade .............................................................. 27.31 19.22 8.10 1.87 0.83 2.21 0.87 2.32 Retail trade ..................................................................... 15.51 11.73 3.78 0.73 0.27 0.98 0.30 1.50 Transportation and warehousing .................................... 27.72 18.47 9.24 1.84 0.68 2.66 1.35 2.73 Utilities ............................................................................ 47.61 27.44 20.17 4.23 1.84 4.10 6.72 3.29 Information .......................................................................... 37.45 25.84 11.61 3.53 0.93 2.97 1.47 2.71 Financial activities .............................................................. 34.08 23.15 10.93 2.74 1.77 2.57 1.57 2.28

Finance and insurance ................................................... 38.53 25.81 12.71 3.21 2.24 2.90 1.97 2.40

Credit intermediation and related activities ................. 31.91 21.70 10.21 2.60 1.31 2.60 1.64 2.06 Insurance carriers and related activities ..................... 36.11 24.16 11.95 3.00 1.49 3.06 1.98 2.43 Real estate and rental and leasing ................................. 21.81 15.81 6.00 1.45 0.46 1.67 0.46 1.95 Professional and business services ................................... 29.59 21.72 7.87 2.15 0.80 1.71 0.87 2.34

Professional and technical services ............................... 40.10 29.27 10.83 3.33 1.12 2.34 1.17 2.88 Administrative and waste services ................................. 17.91 13.67 4.24 0.78 0.42 0.95 0.33 1.76 Education and health services ............................................ 26.80 19.31 7.49 2.03 0.50 2.06 0.76 2.16

Educational services ....................................................... 34.93 25.95 8.98 2.33 0.12 2.43 1.40 2.70

Junior colleges, colleges, and universities ................. 41.16 29.68 11.48 3.31 0.16 3.07 2.13 2.82 Health care and social assistance .................................. 25.36 18.13 7.23 1.97 0.56 1.99 0.64 2.06 Leisure and hospitality ........................................................ 10.86 8.59 2.28 0.35 0.14 0.49 0.10 1.20

Accommodation and food services ................................. 9.83 7.82 2.01 0.27 0.11 0.44 0.07 1.12 Other services .................................................................... 22.02 16.03 5.99 1.54 0.33 1.58 0.61 1.93

Percent of total compensation

**All workers, goods-producing industries** 1 ......................... 100.0 66.3 33.7 6.3 3.9 9.0 5.1 9.5

Construction ....................................................................... 100.0 68.6 31.4 3.6 3.9 7.4 5.0 11.4 Manufacturing ..................................................................... 100.0 65.2 34.8 7.7 3.9 9.7 4.9 8.5

**All workers, service-providing industries** 2 ........................ 100.0 72.0 28.0 6.9 2.6 7.0 3.2 8.3

Trade, transportation, and utilities ...................................... 100.0 71.2 28.8 6.0 2.4 7.7 3.5 9.2

Wholesale trade .............................................................. 100.0 70.4 29.6 6.8 3.0 8.1 3.2 8.5 Retail trade ..................................................................... 100.0 75.6 24.4 4.7 1.8 6.3 1.9 9.7 Transportation and warehousing .................................... 100.0 66.7 33.3 6.6 2.4 9.6 4.9 9.8 Utilities ............................................................................ 100.0 57.6 42.4 8.9 3.9 8.6 14.1 6.9 Information .......................................................................... 100.0 69.0 31.0 9.4 2.5 7.9 3.9 7.2 Financial activities .............................................................. 100.0 67.9 32.1 8.0 5.2 7.5 4.6 6.7

Finance and insurance ................................................... 100.0 67.0 33.0 8.3 5.8 7.5 5.1 6.2

Credit intermediation and related activities ................. 100.0 68.0 32.0 8.2 4.1 8.2 5.1 6.4 Insurance carriers and related activities ..................... 100.0 66.9 33.1 8.3 4.1 8.5 5.5 6.7 Real estate and rental and leasing ................................. 100.0 72.5 27.5 6.7 2.1 7.6 2.1 9.0 Professional and business services ................................... 100.0 73.4 26.6 7.3 2.7 5.8 2.9 7.9

Professional and technical services ............................... 100.0 73.0 27.0 8.3 2.8 5.8 2.9 7.2 Administrative and waste services ................................. 100.0 76.3 23.7 4.4 2.3 5.3 1.8 9.8 Education and health services ............................................ 100.0 72.0 28.0 7.6 1.9 7.7 2.8 8.0

Educational services ....................................................... 100.0 74.3 25.7 6.7 0.4 7.0 4.0 7.7

Junior colleges, colleges, and universities ................. 100.0 72.1 27.9 8.0 0.4 7.5 5.2 6.8 Health care and social assistance .................................. 100.0 71.5 28.5 7.8 2.2 7.8 2.5 8.1 Leisure and hospitality ........................................................ 100.0 79.1 20.9 3.2 1.3 4.5 0.9 11.1

Accommodation and food services ................................. 100.0 79.5 20.5 2.8 1.1 4.4 0.7 11.4 Other services .................................................................... 100.0 72.8 27.2 7.0 1.5 7.2 2.8 8.8

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

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

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

## 20

**Table 11. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by occupational group and full-time and part-time status, June 2006** 

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** ................................. $28.72 $19.96 $8.77 $2.10 $0.89 $2.26 $1.13 $2.38

Management, professional, and related ............................. 46.27 32.49 13.78 4.07 1.54 2.97 1.99 3.21

Management, business, and financial ............................ 50.79 35.37 15.41 4.53 2.16 3.13 2.20 3.40 Professional and related ................................................. 43.27 30.57 12.70 3.76 1.13 2.86 1.85 3.08 Sales and office .................................................................. 23.11 16.39 6.71 1.64 0.59 1.98 0.72 1.79

Sales and related ............................................................ 25.26 18.72 6.54 1.59 0.76 1.62 0.61 1.96 Office and administrative support ................................... 22.09 15.30 6.80 1.67 0.50 2.15 0.77 1.70 Service ................................................................................ 14.77 10.60 4.16 0.84 0.31 1.29 0.28 1.44 Natural resources, construction, and maintenance ............ 28.95 19.57 9.39 1.42 0.92 2.42 1.53 3.11

Construction and extraction ............................................ 29.41 19.80 9.61 1.04 0.93 2.42 1.78 3.43 Installation, maintenance, and repair .............................. 28.56 19.39 9.17 1.91 0.90 2.42 1.23 2.71 Production, transportation, and material moving ................ 22.96 15.14 7.82 1.45 0.86 2.31 0.92 2.28

Production ...................................................................... 23.22 15.08 8.14 1.56 0.97 2.49 0.91 2.20 Transportation and material moving ............................... 22.63 15.22 7.41 1.30 0.72 2.09 0.93 2.38

**All part-time workers in private industry** ................................ 13.65 10.72 2.94 0.43 0.21 0.62 0.20 1.48

Management, professional, and related ............................. 32.46 25.32 7.14 1.46 0.74 1.46 0.56 2.92

Professional and related ................................................. 32.68 25.45 7.24 1.48 0.77 1.48 0.55 2.95 Sales and office .................................................................. 12.26 9.59 2.66 0.38 0.15 0.67 0.20 1.26

Sales and related ............................................................ 10.24 8.25 1.99 0.21 0.10 0.39 0.14 1.15 Office and administrative support ................................... 15.17 11.53 3.64 0.64 0.21 1.08 0.30 1.42 Service ................................................................................ 9.69 7.88 1.82 0.21 0.09 0.29 0.06 1.17 Production, transportation, and material moving ................ 12.75 9.41 3.34 0.37 0.27 0.78 0.34 1.58

Transportation and material moving ............................... 12.79 9.31 3.48 0.38 0.25 0.91 0.35 1.58

Percent of total compensation

**All full-time workers in private industry** ................................. 100.0 69.5 30.5 7.3 3.1 7.9 3.9 8.3

Management, professional, and related ............................. 100.0 70.2 29.8 8.8 3.3 6.4 4.3 6.9

Management, business, and financial ............................ 100.0 69.7 30.3 8.9 4.3 6.2 4.3 6.7 Professional and related ................................................. 100.0 70.7 29.3 8.7 2.6 6.6 4.3 7.1 Sales and office .................................................................. 100.0 70.9 29.1 7.1 2.5 8.6 3.1 7.7

Sales and related ............................................................ 100.0 74.1 25.9 6.3 3.0 6.4 2.4 7.8 Office and administrative support ................................... 100.0 69.2 30.8 7.6 2.3 9.7 3.5 7.7 Service ................................................................................ 100.0 71.8 28.2 5.7 2.1 8.8 1.9 9.8 Natural resources, construction, and maintenance ............ 100.0 67.6 32.4 4.9 3.2 8.3 5.3 10.7

Construction and extraction ............................................ 100.0 67.3 32.7 3.5 3.2 8.2 6.1 11.7 Installation, maintenance, and repair .............................. 100.0 67.9 32.1 6.7 3.2 8.5 4.3 9.5 Production, transportation, and material moving ................ 100.0 66.0 34.0 6.3 3.7 10.1 4.0 9.9

Production ...................................................................... 100.0 64.9 35.1 6.7 4.2 10.7 3.9 9.5 Transportation and material moving ............................... 100.0 67.2 32.8 5.8 3.2 9.2 4.1 10.5

**All part-time workers in private industry** ................................ 100.0 78.5 21.5 3.2 1.5 4.5 1.5 10.8

Management, professional, and related ............................. 100.0 78.0 22.0 4.5 2.3 4.5 1.7 9.0

Professional and related ................................................. 100.0 77.9 22.1 4.5 2.4 4.5 1.7 9.0 Sales and office .................................................................. 100.0 78.3 21.7 3.1 1.2 5.5 1.7 10.3

Sales and related ............................................................ 100.0 80.6 19.4 2.1 1.0 3.8 1.3 11.2 Office and administrative support ................................... 100.0 76.0 24.0 4.2 1.4 7.1 2.0 9.4 Service ................................................................................ 100.0 81.3 18.7 2.1 0.9 3.0 0.6 12.1 Production, transportation, and material moving ................ 100.0 73.8 26.2 2.9 2.1 6.2 2.7 12.4

Transportation and material moving ............................... 100.0 72.8 27.2 3.0 2.0 7.1 2.7 12.4

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

## 21

**Table 12. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by industry group and full-time and part-time status, June 2006** 

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** ........... $28.72 $19.96 $8.77 $2.10 $0.89 $2.26 $1.13 $2.38

Goods-producing 1 ............................................ 30.19 19.94 10.25 1.91 1.20 2.74 1.55 2.84

Construction ................................................. 29.64 20.25 9.40 1.09 1.18 2.23 1.53 3.37 Manufacturing ............................................... 30.16 19.64 10.52 2.34 1.19 2.96 1.48 2.56

Service-providing 2 ............................................ 28.23 19.96 8.27 2.16 0.79 2.10 0.99 2.22

Trade, transportation, and utilities ................ 25.00 17.51 7.49 1.67 0.65 2.01 0.97 2.19 Information .................................................... 40.73 27.95 12.78 3.82 1.05 3.38 1.68 2.85 Financial activities ........................................ 36.72 24.78 11.94 3.04 1.98 2.80 1.73 2.39 Professional and business services ............. 32.89 23.89 9.00 2.56 0.89 2.01 1.04 2.51 Education and health services ...................... 28.17 19.98 8.19 2.34 0.54 2.27 0.88 2.16 Leisure and hospitality .................................. 13.45 10.20 3.25 0.65 0.22 0.90 0.15 1.34 Other services .............................................. 26.06 18.36 7.70 2.09 0.44 2.17 0.83 2.17

**All part-time workers in private industry** .......... 13.65 10.72 2.94 0.43 0.21 0.62 0.20 1.48

Service-providing 2 ............................................ 13.60 10.68 2.92 0.44 0.21 0.62 0.20 1.46

Trade, transportation, and utilities ................ 11.87 9.08 2.78 0.33 0.17 0.70 0.25 1.34 Professional and business services ............. 14.96 12.12 2.84 0.33 0.41 0.41 0.10 1.61 Education and health services ...................... 22.86 17.39 5.47 1.12 0.38 1.45 0.39 2.13 Leisure and hospitality .................................. 8.59 7.17 1.42 0.09 0.06 0.13 0.05 1.09

Percent of total compensation

**All full-time workers in private industry** ........... 100.0 69.5 30.5 7.3 3.1 7.9 3.9 8.3

Goods-producing 1 ............................................ 100.0 66.1 33.9 6.3 4.0 9.1 5.1 9.4

Construction ................................................. 100.0 68.3 31.7 3.7 4.0 7.5 5.1 11.4 Manufacturing ............................................... 100.0 65.1 34.9 7.7 3.9 9.8 4.9 8.5

Service-providing 2 ............................................ 100.0 70.7 29.3 7.7 2.8 7.5 3.5 7.9

Trade, transportation, and utilities ................ 100.0 70.0 30.0 6.7 2.6 8.0 3.9 8.8 Information .................................................... 100.0 68.6 31.4 9.4 2.6 8.3 4.1 7.0 Financial activities ........................................ 100.0 67.5 32.5 8.3 5.4 7.6 4.7 6.5 Professional and business services ............. 100.0 72.6 27.4 7.8 2.7 6.1 3.2 7.6 Education and health services ...................... 100.0 70.9 29.1 8.3 1.9 8.0 3.1 7.7 Leisure and hospitality .................................. 100.0 75.8 24.2 4.8 1.6 6.7 1.1 9.9 Other services .............................................. 100.0 70.5 29.5 8.0 1.7 8.3 3.2 8.3

**All part-time workers in private industry** .......... 100.0 78.5 21.5 3.2 1.5 4.5 1.5 10.8

Service-providing 2 ............................................ 100.0 78.5 21.5 3.2 1.5 4.6 1.5 10.7

Trade, transportation, and utilities ................ 100.0 76.6 23.4 2.8 1.4 5.9 2.1 11.3 Professional and business services ............. 100.0 81.0 19.0 2.2 2.7 2.7 0.6 10.7 Education and health services ...................... 100.0 76.1 23.9 4.9 1.7 6.3 1.7 9.3 Leisure and hospitality .................................. 100.0 83.5 16.5 1.0 0.7 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 estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration.

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

## 22

**Table 13. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major industry group and establishment employment size and**  **bargaining unit status, June 2006**

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 ... $29.72 $19.69 $10.03 $1.86 $1.17 $2.66 $1.51 $2.82

1-99 workers ..................................................... 25.00 17.52 7.48 1.10 0.91 1.90 0.83 2.74

1-49 workers ................................................. 24.44 17.39 7.05 1.01 0.93 1.64 0.71 2.75 50-99 workers ............................................... 26.28 17.81 8.47 1.31 0.87 2.49 1.10 2.70 100 workers or more ......................................... 34.07 21.70 12.37 2.56 1.41 3.36 2.14 2.90

100-499 workers ........................................... 29.15 19.00 10.15 1.74 1.18 2.99 1.54 2.71 500 workers or more ..................................... 40.37 25.16 15.21 3.60 1.71 3.84 2.91 3.14

Union ................................................................ 38.47 22.88 15.59 2.37 1.65 4.64 3.33 3.60 Nonunion .......................................................... 27.36 18.83 8.53 1.72 1.04 2.13 1.02 2.61

**All workers, service-providing industries** 2 .. 24.03 17.30 6.74 1.67 0.62 1.68 0.76 2.00

1-99 workers ..................................................... 19.47 14.56 4.91 1.10 0.45 1.19 0.42 1.76

1-49 workers ................................................. 19.33 14.54 4.79 1.08 0.45 1.13 0.39 1.74 50-99 workers ............................................... 19.91 14.61 5.30 1.17 0.44 1.36 0.51 1.82 100 workers or more ......................................... 29.41 20.53 8.88 2.33 0.83 2.26 1.17 2.28

100-499 workers ........................................... 25.21 18.02 7.19 1.79 0.66 1.83 0.82 2.09 500 workers or more ..................................... 34.79 23.74 11.05 3.03 1.05 2.81 1.63 2.53

Union ................................................................ 32.34 20.68 11.66 2.79 0.83 3.50 1.83 2.71 Nonunion .......................................................... 23.31 17.00 6.30 1.57 0.61 1.52 0.67 1.94

Percent of total compensation

**All workers, goods-producing industries** 1 ... 100.0 66.3 33.7 6.3 3.9 9.0 5.1 9.5

1-99 workers ..................................................... 100.0 70.1 29.9 4.4 3.6 7.6 3.3 10.9

1-49 workers ................................................. 100.0 71.2 28.8 4.1 3.8 6.7 2.9 11.3 50-99 workers ............................................... 100.0 67.8 32.2 5.0 3.3 9.5 4.2 10.3 100 workers or more ......................................... 100.0 63.7 36.3 7.5 4.1 9.9 6.3 8.5

100-499 workers ........................................... 100.0 65.2 34.8 6.0 4.0 10.3 5.3 9.3 500 workers or more ..................................... 100.0 62.3 37.7 8.9 4.2 9.5 7.2 7.8

Union ................................................................ 100.0 59.5 40.5 6.2 4.3 12.1 8.6 9.4 Nonunion .......................................................... 100.0 68.8 31.2 6.3 3.8 7.8 3.7 9.5

**All workers, service-providing industries** 2 .. 100.0 72.0 28.0 6.9 2.6 7.0 3.2 8.3

1-99 workers ..................................................... 100.0 74.8 25.2 5.7 2.3 6.1 2.1 9.1

1-49 workers ................................................. 100.0 75.2 24.8 5.6 2.3 5.9 2.0 9.0 50-99 workers ............................................... 100.0 73.4 26.6 5.9 2.2 6.8 2.6 9.2 100 workers or more ......................................... 100.0 69.8 30.2 7.9 2.8 7.7 4.0 7.8

100-499 workers ........................................... 100.0 71.5 28.5 7.1 2.6 7.3 3.3 8.3 500 workers or more ..................................... 100.0 68.2 31.8 8.7 3.0 8.1 4.7 7.3

Union ................................................................ 100.0 63.9 36.1 8.6 2.6 10.8 5.6 8.4 Nonunion .......................................................... 100.0 72.9 27.1 6.7 2.6 6.5 2.9 8.3

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

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

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

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**Table 14. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry health care and social assistance workers, by industry and occupational group,**  **June 2006**

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** .................... $25.36 $18.13 $7.23 $1.97 $0.56 $1.99 $0.64 $2.06

Management, professional, and related ....... 35.59 25.75 9.85 2.95 0.83 2.34 0.96 2.76 Registered nurses ................................ 40.81 28.79 12.02 3.43 1.45 2.69 1.28 3.18 Sales and office ............................................ 19.64 13.54 6.10 1.50 0.33 2.18 0.54 1.56 Service .......................................................... 14.90 10.54 4.37 0.94 0.33 1.43 0.27 1.40

**Hospitals** ......................................................... 32.33 22.11 10.22 2.86 1.03 2.82 1.09 2.43

Management, professional, and related ....... 40.02 27.84 12.19 3.65 1.33 2.87 1.35 2.98 Registered nurses ................................ 43.27 29.90 13.38 3.96 1.75 2.93 1.49 3.24 Service .......................................................... 18.61 11.97 6.64 1.38 0.59 2.63 0.56 1.50

**Nursing and residential care facilities** .......... 18.22 13.15 5.07 1.22 0.42 1.38 0.30 1.75

Management, professional, and related ....... 27.76 20.25 7.51 2.03 0.66 1.76 0.54 2.51 Service .......................................................... 13.88 9.90 3.99 0.83 0.34 1.21 0.19 1.42

Percent of total compensation

**Health care and social assistance** .................... 100.0 71.5 28.5 7.8 2.2 7.8 2.5 8.1

Management, professional, and related ....... 100.0 72.3 27.7 8.3 2.3 6.6 2.7 7.7 Registered nurses ................................ 100.0 70.5 29.5 8.4 3.6 6.6 3.1 7.8 Sales and office ............................................ 100.0 68.9 31.1 7.6 1.7 11.1 2.7 7.9 Service .......................................................... 100.0 70.7 29.3 6.3 2.2 9.6 1.8 9.4

**Hospitals** ......................................................... 100.0 68.4 31.6 8.8 3.2 8.7 3.4 7.5

Management, professional, and related ....... 100.0 69.6 30.4 9.1 3.3 7.2 3.4 7.4 Registered nurses ................................ 100.0 69.1 30.9 9.2 4.1 6.8 3.5 7.5 Service .......................................................... 100.0 64.3 35.7 7.4 3.1 14.1 3.0 8.1

**Nursing and residential care facilities** .......... 100.0 72.2 27.8 6.7 2.3 7.5 1.6 9.6

Management, professional, and related ....... 100.0 73.0 27.0 7.3 2.4 6.3 1.9 9.1 Service .......................................................... 100.0 71.3 28.7 6.0 2.4 8.7 1.4 10.2

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

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# EXPLANATORY NOTE

Employer Costs for Employee Compensation (ECEC) measures the average cost per employee hour worked that employers pay for wa ges and salaries and benefits.

Wages and salaries are defined as the hourly straight-time wage rate or, for workers not paid on an hourly basis, straight-time ear nings divided by the corresponding hours. Straight-time wage a nd salary rates are total earnings before payroll de ductions and include production bonus es, incentive earnings, commission payments, and cost-of-living adjustments. Not in cluded in straight-time ear nings are nonproduction bonuses such as end-of-year payments, shift differentials, and premium pay for overtime and for work on weekends and holidays; these payments are incl uded in the benefits component.

Benefits include: Paid leave–v acations, holidays, sick leave, a nd other leave; supplemental pay– premium pay for work in addition to the regular work schedule (such as overtime, weekends and holidays), shift differentials, and nonproduction bonuses (s uch as referral bonuses and attendance bonuses); insurance benefits– life, health, short-term disability, and long-term disab ility; retirement and savings benefits–defined benefit and defined contribution plans; and le gally required benefits–S ocial Security, Medicare, federal and state unemployment insurance, and workers’ compensation. The collection of other be nefits–severance pay and supplemental unemployment plans–were discontinue d with the release of the March 2006 estimates.

The Employer Costs for Employee Compensation incl udes data for the civilia n economy, which includes data from both private industry and state and local gove rnment. Excluded from private industry are the selfemployed and farm and private house hold workers. Federal government workers are excluded from the public sector. The private industry series a nd the state and local government seri es provide data for the two sectors separately.

The cost levels for this quarter were collect ed from a probability samp le of approximately 49,500 occupations within about 11,000 samp le establishments in privat e industry and approximately 3,500 occupations within about 800 sa mple establishments in state and local g overnments. Data are collected for the pay period including the 12 th 

# day of the survey months of Marc h, June, September, and December.

When respondents do not provide all th e data needed, a procedure for assi gning missing values is used in the ECEC. A new imputation procedure, comparable to that used for the Employment Cost Index (ECI), was implemented with the publication of the March 2006 estimates. For a de scription of the methodological changes, see the April 2006 issue of the Monthly Labor Review , “Accounting for missing data in the Employment Cost Index” on the Internet s ite http://www.bls.gov/opub/mlr/2006/04/contents.htm

. The ECEC percent of total compensation estimates are calculated from dollar aggregates and then rounded to the published level of preci sion. This method provided the most precise estimates of the percent of total compensation; however, estimates of the percentage of total comp ensation calculated from the published cost estimates may differ slightly from those calculated from the unpublished dollar aggregates.

Sample establishments are classified by industr y categories based on the 2002 North American Industry Classification (NAICS) system , as defined by the U.S. Office of Mana gement and Budget. Within a sample establishment, specific job categories are selected and classified into about 800 occupationa l classifications according to the 2000 Standard Occ upational Classification (SOC) syst em. Individual occupations are combined to represent one of eight intermediate aggreg ations, such as professional and related o ccupations, or one of five higher-level aggregations , such as management, pr ofessional, and re lated occupations. Employees in occupations included in the survey receive cash payments from the establishment for services performed, while the establishment pays the employer’s portion of Medicare taxes on that indi vidual’s wages. Major exclusions

## 25



# from the survey are the self-employed, individuals w ho set their own pay (for example proprietors, owners, major stockholders, and partners in unincorporated firms), volunteers, unpa id workers, family members being paid token wages, individuals receivi ng long-term disability compensation, and U.S. citizens working overseas. For more detailed information on NAICS and SOC, including background and definitions, see the BLS websites: (http://www.bls.gov/bls/naics.htm and http://www.bls.gov/soc/home.htm .)

Additional occupationa l and industrial series were introduced in March 2004 with the introduction of the NAICS and SOC definitions. An ar ticle on the transition, “Comparing Current and Former Industry and Occupational ECEC Series” is available on the e-j ournal, Compensation and Working Conditions Online

, posted August 25, 2004, on the website http://www.bls.gov/opub/cwc/cm20040823ar01p1.htm

. Current employment weights are used to calculate cost levels. The J une 2006 cost levels were calculated using the June 2006 employment counts from the Bureau of Labor Statistics Current Employment Statistics (CES) program, benchmarked to the March 2005 universe of all private nonf arm establishments. For more information on the CES updating of employment estimate s, see “BLS Establishment Estimates Revised to Incorporate March 2005 Benchmarks” on the Intern et site http://www.bls.gov/web/cesbmart.htm

. In most instances, private industry employment c ounts used in the ECEC were total employment estimates for 3-digit sub-sector industry groups, such as machinery manufacturing (NAICS 333) or gasoline stations (NAICS 447), as defined by the NAICS syst em. In a few cases, more detailed private industry employment counts were used. Thes e include 4-digit educational estab lishments--elementary and secondary schools (6111), junior college s (6112), and colleges and universities (6113)--as well as the 6-digit aircraft manufacturing industry (336411). For state and local govern ments, a more aggregated level was used reflecting the level of detailed publishe d by the CES program. For both privat e and government establishments, the employment data were a pportioned based on the samplin g weights assigned to the Employment Cost Index (ECI) sample. For more information on NAICS coding, see “Recent changes in the national Current Employment Statistics survey” in the J une 2003 issue of the Monthly Labor Review on the BLS website http://www.bls.gov/opub/mlr/2003/06/contents.htm

.
The ECI, which measures the chan ge in employer costs for employ ee compensation, is calculated with fixed 2002 employment counts to prevent employment shifts among occupati ons and industries from influencing the changes. Therefore, year-to-year changes in Employer Costs for Employee Compensation will differ from those in the ECI.

Historical ECEC data, using the industry categories based on the 1987 St andard Industria l Classification System and classifying jobs into occupational classifications according to the Census of Population, are available from several sources. Data and related articles are included in the bulletin, Employer Costs for Employee Compensation, 1986-99 (Bulletin 2508). An annual histor ical listing from March 1986 through March 2002 is also available on the Internet site http://www.bls.gov/ncs/ect/home.htm or upon request. Data on a quarterly basis from June 2002 through December 2003 are also available.

Beginning with the March 2004 quarter, historical da ta are available based on the 2002 North American Industry Classification System and the 2000 Standard Occupational Classification. The new historical tables are available on the Internet site http://www.bls.gov/ncs/ect/home.htm or upon request. Information on how costs are calculated appears in “Measuring Trends in the St ructure and Levels of Em ployer Costs for Employee Compensation,” Compensation and Working Conditions , Summer 1997, on the BLS site http://www.bls.gov/opub/cwc/archive/summer1997art1.pdf . An article on changes in employer compensation costs, “Tracking Changes in Benefit Costs,” appears in Compensation and Working Conditions , Spring 1999, on the Internet site http://www.bls. gov/opub/cwc/archive/spring1999brief3.pdf

.

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# Relative Standard Errors

Because the ECEC is a sample survey, it is subject to sampling errors. Sampling errors are differences that occur between the results computed from a sa mple of observations and those computed from all observations in the population. The es timates derived from differe nt samples selected us ing the same sample design may differ from one another. A measure of the variation among these differing estimates is the standard error. It can be used to measure the precision with which an estimate from a particular sample approximates the expected result of all possible samples. The chances are about 68 out of 100 that an estimate from the survey differs from a complete population figure by less than the standard error. The chances are about 90 out of 100 that this difference would be less than 1.6 times the standard error. All the statements of comparisons appearing in this publication are significant at a 1.6 standard error level or better, unless otherwis e indicated. This means that for differences cited, the estimated difference is greater than 1.6 times the standard error of the difference. The relative standard error (RSE) for all estimates will be available shortly after the release is issued and can be obtained directly from the BLS Internet site http://www.bls.gov/ncs/ect/home.htm

. For a more detailed explanation of relative standard errors, see “Measur ing Trends in the Structure and Levels of Employer Costs for Employee Comp ensation,” Compensation and Working Conditions , Summer 1997, on the BLS site http://www.bls. gov/opub/cwc/archive/summer1997art1.pdf . For a detailed explanation of how to use standard error data to an alyze differences in year-to-year changes, see "Analyzing Year-to-Year Changes in Employer Costs for Employee Compensation," Compensation and Working Conditions , Spring 1998, on the Internet site http://www.bl s.gov/opub/cwc/archive/spring1998art3.pdf . This article supplements an article from the Summer 1997 issue of Compensation and Working Conditions , "Explaining the Differential Growth Rates of the ECI and ECEC," which examined how differences in the construction of these measures contribute to differing trends. See the Web site http://www.bls. gov/opub/cwc/archive/summer1997art2.pdf for this article.

Standard errors relate to differe nces that occur from sampling errors , but not from nonsampling errors. Nonsampling errors are not measured and include survey nonresponse and data collection and processing errors. Survey nonresponse occurs when sample members are unwillin g or unable to participate in the survey. Data collection errors include inaccurate da ta by respondents and defi nitional difficulties. Pro cessing errors include errors in recording, coding, and entering data. Although nonsampling errors are not measured, BLS quality assurance programs contain procedures for reducing such errors. These procedures include data collection reinterviews, observed interviews, com puter data edits, and systematic re view of reports on which data are recorded. Extensive field economist training also is conducted to maintain high data collection standards.

Comparing private and public sector data

Aggregate compensation cost levels in state and local government shoul d not be directly compared with those in private industry. Differen ces between these sectors stem from f actors 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 ad ministrative support occupations (including teachers) account for two-thirds of the state and lo cal government workforce, compared with one-half of private industry.

A detailed examination of differences in compensation levels a nd trends between private industry and state and local government may be found in “Cost of Employee Compensati on in Public and Private Sectors,” Monthly Labor Review , May 1993, on the BLS Internet site h ttp://www.bls.gov/opub/mlr/1993/05/contents.htm and “Compensation Cost Trends in Private Industry and State and Lo cal Governments,” Compensation and Working Conditions , Fall 1999, on the site http://www.bls.gov/opub/cwc/archive/fall1999art2.pdf

.

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# Obtaining information

Articles, bulletins, and other information may be obtained by calling (202) 691-6199, sending an e-mail message to NCSinfo@bls.gov , or visiting the Internet site http://www.bls.gov/ncs/ect/home.htm . Information in this release will be made available to sensory impaired individua ls upon request. Voice phone: (202) 691-5200; Federal Relay Servi ce Number: 1-800-877-8339.