# For r elease 10:00 a.m. (ED T) Wednesday , March 11 , 2015 USDL -15-0386

Te chnical information: (202) 691-6199 • ncsinfo@bls.gov • www.bls.gov/ect Media contact: (202) 691- 5902 • presso ffice@bls.gov



# E MPLOYER 

# C OSTS F OR 

# E MPLOYEE 

# C OMPENSATION



# – D ECEMBER 

# 2014

Pri vate industry e mployer s spent an average of $31.32 per hour worked for total employee compensation in December 2014, the U.S. Bureau of La bor Statistics reported today. Wages and salaries averaged $21.72 per hour worked and accounted for 69.4 percent of these costs, w hile benefits averaged $9.60 and accounted for the remaining 30.6 percent. Total compensation costs for state and local government workers averaged $43.95 per hour worked in D ecember 2014

. Total employer compensation costs for civilian workers , which include private industry and state and local gov ernment workers, averaged $33.13 per hour worked in December 2014.
Employer Costs for Employee Compensation (ECEC) , a product of the National Compensation Survey, measures employer costs for wages, salaries, and employee benefits for nonfarm private and state and local government workers.

Paid leave costs in private industry
Private industry e mployer costs for paid leave benefits averaged $2.16 per hour worked in December 2014. Private industry costs for paid leave include vacation leave which averaged $1.13 per hour worked, holiday leave which averaged 66 cents, sick leave which averaged 26 cents, and personal leave which averaged 12 cents in December 2014. Paid leave benefit costs are often directly linked to wages; therefore, higher paid occupations or industries will typically show hi gher estimates for this compensation component. Cost per hour worked 

## Chart 2. Employer c osts per hour worked for legally required bene fits by selected major industry group and all workers , private industry, December 2014

Cost per hour worked 

## Chart 1. Employer c ost s per hour worked for paid leave by full

- time and part

- time status and all workers , private industry, December 2014

# Private industry paid leave benefit costs were highest for management, professional , and related occupations at $4.67 per h our worked, or 8.4 percent of total compensation, in December 2014. Costs were lowest among service occupations at 56 cents, or 3.9 percent of total compensation. (See table 5.) Included in this amount were employer costs for vacations, holidays, sick leave, and personal leave.
The average cost per hour worked for paid leave by major in dustry group ranged from $4.82 in information to 41 cents in leisure and hospitality. (See table 6.)

Paid leave costs varied widely by full- time and part

- time status in private industry in December 2014. Paid leave costs for full -time workers were $2.77 per hour worked versus 45 cents for part- time workers

. (See chart 1 and table 12 .)

For information on paid leave provisions, see National Compensation Survey: Employee Benefits in the United States, March 2014, at www.bls.gov/ncs/ebs/benefits/2014 /benefi ts.htm. Legally required benefit costs in private industry
The average cost for legally required benefits was $2.50 per hour worked in private industry (8.0 percent of tota l compensation) in December 2014

. Social Security comprises the largest legally required benefit cost component at $1.44 per hour or 4.6 percent of total compensation. Legally required benefit s such as Social Security and Medicare are often directly linked to wages; therefore, higher paid occupations or industries will typically show higher cost estimates for this compensation component. (See table 5.)

Costs for other legally required benefits include w orkers’ compensation which averaged 44 cents per hour worked (1.4 p ercent of total compe nsation), s tate unemployment insurance which averaged 22 cents per hour worked (0.7 percent), and f ederal unemployment insu rance which averaged just 4 cents per hour worked (0.1 percent). (See table 5.) The average cost per hour worked for legally required benefits by major industry group ranged from $3.80 for construction industry workers to $1.40 pe r h our for leisure and hospitality. For construction industry workers, w orkers’ compensation costs averaged $1.32 per hour worked, significantly higher than al l other major industry groups. The proportion of total compensation represented by legally required benefits ranged from 10.6 percent for leisure and hospitality workers to 6.4 percent for both information and financial activities workers. (See chart 2 and table 6 .) Other benefit categories in private industry Private industry employer costs averaged $2.54 per hour worked for insurance benefits (life, health , and disability insurance), or 8.1 percent of total compensation. In addition to insurance, the other benefit categories were: supplemental pay (overtime and premium, shift differentials, and nonproduction bonuses), which averaged $1.10 per hour worked (3.5 percent); and retirement and savings , which averaged $1.30 per hour (4.2 percent). (See table A and table 5 .)

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# Table A. Relative importance of employer costs for employee compensation, December 2014

Compensation

component Civilian workers Private industry State and local government Wages and salaries 6 8.4 % 69. 4 % 64.1 % Benefits 31. 6 30. 6 3 5. 9

Paid leave 7.0 6. 9 7. 3 Supplemental pay 3.0 3.5 0.8 Insurance 8.8 8. 1 1 1.9

Health benefits 8. 4 7. 6 11. 6 Retirement and savings 5.3 4.2 10.1

Defined benefit 3. 3 2.0 9.2 Defined contribution 1. 9 2. 2 0. 9 Legally required 7. 6 8. 0 5.9



# _____________ The Employer Costs for Employee Compensation for March 2015 is scheduled to be released on Wednesday , Ju ne 10 , 20 15, at 10:00 a.m . (E D T).

Employer Costs for Employee Compensation data on total compensation, wages and salaries, an d benef its in private industry are produced annually for 15 m etropolitan areas. Metropolitan area d ata wi ll be included in the March 2015 news release on June 10, 2015. For further information about metropolitan area ECEC estimates see the September 2009 article: “BLS Introduces New Employer Costs for Employee Compensation Data for Private Industry Workers in 15 Metropolitan Areas, ” at www.bls.gov/opub/mlr/cwc/bls-introduces- new

- employer

- costs

- for

- employee

- compensation

- data -forpriva te -industry- workers

- in -15- metropolitan -areas.pdf. Supplemental tables with occupational, establishment size, and bargaining status series for detailed industries are available a t www.bls.gov/ncs/ect/sp/ecsuphst.pdf and www.bls.gov/ncs/ect/sp/ecsuptc33.pdf.
Relative standard errors for all cost estimates in the most recent news release and supplementary tables are available at www.bls.gov/ncs/ect/sp/ecsuprse.pdf. Historical ECEC data are available in three listings, all available at www.bls.gov/ect/#tables. The first historical listing covers data for the March refere nce periods from 1986 to 2001. These data use the Standard Industrial Classification (SIC) and Census of Population occupational classification systems. The second listing contains data for th e March, June, September, and December reference periods fro m March 2002 to December 2003. These data are also based on the SIC and Census of Population occupational classification systems. The final listing includes data for March 2004 to the current refe rence perio d. These are based on the North American Industry Classification System (NAICS) and Standard Occupational Classification (SOC) systems. Information in this release will be made available to sensory impaired indiv iduals upon request— Telephone: (202) 691-5200; Federal Relay Service: (800) 877-8339.
BLS news releases, including the ECEC, are available through an e

- mail subscription service at: www.bls.gov/bls/list.htm.

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# TECHNICAL NOTE

Employer Costs for Employee Compensation (ECEC) measures the average cost to employers for wages and salaries and benefits per employee hour worked

. ECEC includes the civilian economy, which includes data from both private industry a nd state and local government. Excluded from private industry are the self- employed and farm and private household workers. Federal government workers are ex cluded from the public sector. The private industry series and the state and local government series provide data for the two sectors separately.
Sample size
Data for the December 2014 reference period were collected from a probability sample of approximately 37,700 occupational observations selected from a sample of about 8,700 private industry establishments and approximately 9,000 occupational observations selected from a sample of about 1,500 state and local government establishments that provided data at the initial interview.
Comparing private and public sector data
Compensation cost levels in state and local government should not be directly compared with levels in private industry. Differences between these sectors stem from factors such as variation in work activitie s and occupational structures. Manufacturing and sales, for example, make up a large part of private industry work activities but are rare in state and local government. Professional and administrative support occupations (including teachers) account for two-thirds of the state and local government workforce, compared with one-half of private indust ry. ECEC quarterly publication focus
ECEC news releases are publi shed quarterly, providing estimates on civilian, private industry, and state and local go vernment cost per hour worked as well as additional detail on a specific compen sation cost topic of in terest. This quarter focuses on paid leave and legally required benefit s costs in private industry. Topics of news releases for the upcoming reference periods are as follows :

• March 2 015— Health benefit costs in private industry

• June 2015— Retirement and savi ngs benefit costs in private industry

• September 2015—Compensation costs in state and local government

ECEC detailed information and measures

For detailed information on the Employer Costs for Employee Compensation, see Chapter 8, “ National Compensation Measures ,” in the BLS Handbook of Methods at: www.bls.gov/opub/hom/pdf/homch8.pdf.

- 4 -

### Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Civilian workers, by major occupational and industry group, December 2014**

Compensation

component Occupational group

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

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $33.13 100.0 $54.95 100.0 $24.10 100.0 $17.03 100.0

Wages and salaries .............................................. 22.65 68.4 37.45 68.2 16.90 70.2 12.11 71.1

Total benefits ........................................................ 10.49 31.6 17.50 31.8 7.19 29.8 4.92 28.9

Paid leave ......................................................... 2.31 7.0 4.38 8.0 1.57 6.5 0.89 5.2

Vacation ........................................................ 1.13 3.4 2.13 3.9 0.78 3.2 0.42 2.5 Holiday .......................................................... 0.70 2.1 1.27 2.3 0.48 2.0 0.28 1.6 Sick ............................................................... 0.35 1.0 0.72 1.3 0.21 0.9 0.14 0.8 Personal ....................................................... 0.13 0.4 0.26 0.5 0.09 0.4 0.05 0.3
Supplemental pay ............................................. 0.99 3.0 1.87 3.4 0.55 2.3 0.29 1.7

Overtime and premium 4 ............................... 0.25 0.8 0.15 0.3 0.15 0.6 0.15 0.9 Shift differentials ........................................... 0.06 0.2 0.08 0.1 0.02 0.1 0.05 0.3 Nonproduction bonuses ................................ 0.68 2.1 1.64 3.0 0.38 1.6 0.09 0.5

Insurance .......................................................... 2.92 8.8 4.40 8.0 2.35 9.7 1.40 8.2

Life ................................................................ 0.05 0.1 0.08 0.1 0.03 0.1 0.02 0.1 Health ........................................................... 2.78 8.4 4.16 7.6 2.25 9.3 1.36 8.0 Short-term disability ...................................... 0.05 0.2 0.08 0.2 0.04 0.2 0.02 0.1 Long-term disability ...................................... 0.05 0.1 0.08 0.1 0.03 0.1 5 ( ) 6 ( )
Retirement and savings .................................... 1.75 5.3 3.37 6.1 0.86 3.6 0.74 4.4

Defined benefit ............................................. 1.11 3.3 2.11 3.8 0.43 1.8 0.60 3.5 Defined contribution ...................................... 0.64 1.9 1.27 2.3 0.43 1.8 0.14 0.8
Legally required benefits .................................. 2.51 7.6 3.48 6.3 1.87 7.7 1.61 9.4

Social Security and Medicare ....................... 1.82 5.5 2.90 5.3 1.40 5.8 1.00 5.9

Social Security 7 ........................................ 1.45 4.4 2.27 4.1 1.13 4.7 0.80 4.7 Medicare ................................................... 0.37 1.1 0.63 1.1 0.27 1.1 0.20 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 6 ( ) 0.04 0.2 0.04 0.2 State unemployment insurance .................... 0.20 0.6 0.18 0.3 0.19 0.8 0.18 1.0 Workers’ compensation ................................ 0.45 1.4 0.37 0.7 0.23 1.0 0.39 2.3

See footnotes at end of table.



## - 5 -

### Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Civilian workers, by major occupational and industry group, December 2014 — Continued**

Compensation

component Occupational group Industry group

Natural resources, construction, and maintenance Production, transportation, and material moving Goodsproducing 2 Serviceproviding 3

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $34.46 100.0 $27.05 100.0 $37.23 100.0 $32.42 100.0

Wages and salaries .............................................. 22.70 65.9 17.73 65.5 24.58 66.0 22.31 68.8

Total benefits ........................................................ 11.76 34.1 9.32 34.5 12.64 34.0 10.11 31.2

Paid leave ......................................................... 1.93 5.6 1.66 6.1 2.45 6.6 2.29 7.1

Vacation ........................................................ 0.97 2.8 0.85 3.1 1.28 3.4 1.11 3.4 Holiday .......................................................... 0.63 1.8 0.55 2.0 0.85 2.3 0.67 2.1 Sick ............................................................... 0.21 0.6 0.20 0.7 0.23 0.6 0.37 1.1 Personal ....................................................... 0.12 0.3 0.07 0.2 0.09 0.2 0.14 0.4
Supplemental pay ............................................. 0.99 2.9 0.99 3.7 1.48 4.0 0.91 2.8

Overtime and premium 4 ............................... 0.68 2.0 0.55 2.0 0.57 1.5 0.20 0.6 Shift differentials ........................................... 0.05 0.1 0.08 0.3 0.08 0.2 0.05 0.2 Nonproduction bonuses ................................ 0.26 0.7 0.35 1.3 0.83 2.2 0.66 2.0

Insurance .......................................................... 3.26 9.4 2.95 10.9 3.48 9.4 2.82 8.7

Life ................................................................ 0.04 0.1 0.04 0.2 0.07 0.2 0.04 0.1 Health ........................................................... 3.09 9.0 2.78 10.3 3.28 8.8 2.69 8.3 Short-term disability ...................................... 0.09 0.3 0.06 0.2 0.08 0.2 0.05 0.2 Long-term disability ...................................... 0.04 0.1 0.07 0.3 0.06 0.1 0.05 0.1
Retirement and savings .................................... 2.32 6.7 1.16 4.3 2.05 5.5 1.70 5.2

Defined benefit ............................................. 1.72 5.0 0.67 2.5 1.18 3.2 1.10 3.4 Defined contribution ...................................... 0.60 1.7 0.49 1.8 0.87 2.3 0.60 1.9
Legally required benefits .................................. 3.26 9.5 2.57 9.5 3.18 8.5 2.39 7.4

Social Security and Medicare ....................... 1.92 5.6 1.51 5.6 2.09 5.6 1.78 5.5

Social Security 7 ........................................ 1.55 4.5 1.22 4.5 1.68 4.5 1.41 4.3 Medicare ................................................... 0.37 1.1 0.29 1.1 0.41 1.1 0.37 1.1 Federal unemployment insurance ................ 0.03 0.1 0.04 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.28 0.8 0.23 0.9 0.28 0.7 0.19 0.6 Workers’ compensation ................................ 1.03 3.0 0.79 2.9 0.78 2.1 0.40 1.2

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

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

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

5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent. 7 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
Note: The sum of individual items may not equal totals due to rounding.



## - 6 -

### Table 2. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Civilian workers, by occupational and industry group, December 2014**

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits

Cost per hour worked

Civilian workers 1 ....................................................... $33.13 $22.65 $10.49 $2.31 $0.99 $2.92 $1.75 $2.51
**Occupational group**
Management, professional, and related ....... 54.95 37.45 17.50 4.38 1.87 4.40 3.37 3.48

Management, business, and financial ...... 65.50 43.60 21.89 5.83 3.91 4.54 3.57 4.04 Professional and related ........................... 50.40 34.80 15.60 3.75 1.00 4.34 3.29 3.24

Teachers 2 ............................................. 56.36 39.74 16.62 2.75 0.17 5.43 5.15 3.12

Primary, secondary, and special education school teachers .............. 56.71 39.09 17.62 2.49 0.17 6.36 5.78 2.82 Registered nurses ................................ 50.86 34.89 15.97 4.26 1.55 4.20 2.32 3.63 Sales and office ............................................ 24.10 16.90 7.19 1.57 0.55 2.35 0.86 1.87

Sales and related ...................................... 22.99 17.23 5.76 1.28 0.56 1.53 0.55 1.84 Office and administrative support ............. 24.76 16.71 8.05 1.74 0.54 2.84 1.05 1.88 Service .......................................................... 17.03 12.11 4.92 0.89 0.29 1.40 0.74 1.61 Natural resources, construction, and maintenance ............................................... 34.46 22.70 11.76 1.93 0.99 3.26 2.32 3.26 Construction, extraction, farming, fishing, and forestry 3 ........................................... 35.00 22.87 12.12 1.52 0.91 3.29 2.71 3.69 Installation, maintenance, and repair ........ 33.99 22.55 11.45 2.28 1.06 3.22 1.99 2.90 Production, transportation, and material moving ........................................................ 27.05 17.73 9.32 1.66 0.99 2.95 1.16 2.57 Production ................................................ 26.53 17.53 8.99 1.68 1.15 2.84 0.92 2.40 Transportation and material moving ......... 27.52 17.90 9.62 1.64 0.84 3.05 1.38 2.71
**Industry group**

Education and health services ...................... 37.50 25.84 11.66 2.64 0.46 3.73 2.35 2.48

Educational services ................................. 45.58 31.06 14.52 2.78 0.18 4.97 3.99 2.60

Elementary and secondary schools ...... 44.74 30.25 14.49 2.30 0.17 5.34 4.31 2.38 Junior colleges, colleges, and universities ......................................... 49.99 34.18 15.80 4.01 0.18 4.66 3.88 3.08 Health care and social assistance ............ 32.04 22.31 9.73 2.55 0.65 2.89 1.24 2.39

Hospitals ............................................... 42.68 28.13 14.55 3.85 1.32 4.37 2.06 2.95

Percent of total compensation

Civilian workers 1 ....................................................... 100.0 68.4 31.6 7.0 3.0 8.8 5.3 7.6
**Occupational group**
Management, professional, and related ....... 100.0 68.2 31.8 8.0 3.4 8.0 6.1 6.3

Management, business, and financial ...... 100.0 66.6 33.4 8.9 6.0 6.9 5.5 6.2 Professional and related ........................... 100.0 69.0 31.0 7.4 2.0 8.6 6.5 6.4

Teachers 2 ............................................. 100.0 70.5 29.5 4.9 0.3 9.6 9.1 5.5

Primary, secondary, and special education school teachers .............. 100.0 68.9 31.1 4.4 0.3 11.2 10.2 5.0 Registered nurses ................................ 100.0 68.6 31.4 8.4 3.1 8.3 4.6 7.1 Sales and office ............................................ 100.0 70.2 29.8 6.5 2.3 9.7 3.6 7.7

Sales and related ...................................... 100.0 74.9 25.1 5.6 2.5 6.6 2.4 8.0 Office and administrative support ............. 100.0 67.5 32.5 7.0 2.2 11.5 4.2 7.6 Service .......................................................... 100.0 71.1 28.9 5.2 1.7 8.2 4.4 9.4 Natural resources, construction, and maintenance ............................................... 100.0 65.9 34.1 5.6 2.9 9.4 6.7 9.5 Construction, extraction, farming, fishing, and forestry 3 ........................................... 100.0 65.4 34.6 4.4 2.6 9.4 7.7 10.5 Installation, maintenance, and repair ........ 100.0 66.3 33.7 6.7 3.1 9.5 5.9 8.5 Production, transportation, and material moving ........................................................ 100.0 65.5 34.5 6.1 3.7 10.9 4.3 9.5 Production ................................................ 100.0 66.1 33.9 6.3 4.3 10.7 3.5 9.1 Transportation and material moving ......... 100.0 65.0 35.0 6.0 3.1 11.1 5.0 9.9
**Industry group**

Education and health services ...................... 100.0 68.9 31.1 7.0 1.2 10.0 6.3 6.6

Educational services ................................. 100.0 68.1 31.9 6.1 0.4 10.9 8.8 5.7

Elementary and secondary schools ...... 100.0 67.6 32.4 5.1 0.4 11.9 9.6 5.3 Junior colleges, colleges, and universities ......................................... 100.0 68.4 31.6 8.0 0.4 9.3 7.8 6.2 Health care and social assistance ............ 100.0 69.6 30.4 8.0 2.0 9.0 3.9 7.5

Hospitals ............................................... 100.0 65.9 34.1 9.0 3.1 10.2 4.8 6.9

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

2 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.

3 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of December 2006.
Note: The sum of individual items may not equal totals due to rounding. 

## - 7 -

### Table 3. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and loc **al government workers, by major occupational and industry group, December 2014** 

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 .................................................. $43.95 100.0 $53.24 100.0 $30.18 100.0 $33.02 100.0 $44.00 100.0

Wages and salaries .............................................. 28.17 64.1 35.52 66.7 18.01 59.7 19.24 58.3 28.23 64.2

Total benefits ........................................................ 15.78 35.9 17.72 33.3 12.16 40.3 13.78 41.7 15.77 35.8

Paid leave ......................................................... 3.20 7.3 3.54 6.7 2.62 8.7 2.87 8.7 3.20 7.3

Vacation ........................................................ 1.19 2.7 1.17 2.2 1.16 3.9 1.23 3.7 1.19 2.7 Holiday .......................................................... 0.95 2.2 1.00 1.9 0.82 2.7 0.91 2.8 0.94 2.1 Sick ............................................................... 0.84 1.9 1.06 2.0 0.51 1.7 0.58 1.8 0.84 1.9 Personal ....................................................... 0.23 0.5 0.31 0.6 0.12 0.4 0.14 0.4 0.23 0.5
Supplemental pay ............................................. 0.35 0.8 0.26 0.5 0.20 0.7 0.60 1.8 0.35 0.8

Overtime and premium 3 ............................... 0.19 0.4 0.08 0.1 0.12 0.4 0.41 1.2 0.18 0.4 Shift differentials ........................................... 0.04 0.1 0.03 0.1 0.02 0.1 0.09 0.3 0.04 0.1 Nonproduction bonuses ................................ 0.12 0.3 0.15 0.3 0.06 0.2 0.10 0.3 0.12 0.3

Insurance .......................................................... 5.22 11.9 5.70 10.7 4.73 15.7 4.39 13.3 5.22 11.9

Life ................................................................ 0.06 0.1 0.06 0.1 0.05 0.2 0.05 0.2 0.06 0.1 Health ........................................................... 5.09 11.6 5.55 10.4 4.63 15.3 4.29 13.0 5.09 11.6 Short-term disability ...................................... 0.03 0.1 0.03 0.1 0.02 0.1 0.02 0.1 0.03 0.1 Long-term disability ...................................... 0.04 0.1 0.05 0.1 0.03 0.1 0.02 0.1 0.04 0.1
Retirement and savings .................................... 4.42 10.1 5.26 9.9 2.72 9.0 3.80 11.5 4.42 10.0

Defined benefit ............................................. 4.04 9.2 4.74 8.9 2.49 8.3 3.59 10.9 4.03 9.2 Defined contribution ...................................... 0.38 0.9 0.52 1.0 0.23 0.8 0.21 0.6 0.38 0.9
Legally required benefits .................................. 2.59 5.9 2.96 5.6 1.89 6.3 2.13 6.5 2.59 5.9

Social Security and Medicare ....................... 1.95 4.4 2.37 4.4 1.42 4.7 1.38 4.2 1.95 4.4

Social Security 4 ........................................ 1.50 3.4 1.80 3.4 1.12 3.7 1.06 3.2 1.50 3.4 Medicare ................................................... 0.45 1.0 0.56 1.1 0.30 1.0 0.32 1.0 0.45 1.0 Federal unemployment insurance ................ 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) State unemployment insurance .................... 0.09 0.2 0.09 0.2 0.08 0.3 0.09 0.3 0.09 0.2 Workers’ compensation ................................ 0.54 1.2 0.50 0.9 0.39 1.3 0.66 2.0 0.54 1.2

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

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

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

5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent.
Note: The sum of individual items may not equal totals due to rounding.



## - 8 -

### Table 4. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: State and local government workers, by occupational and industry group, December 2014**

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 ........................ $43.95 $28.17 $15.78 $3.20 $0.35 $5.22 $4.42 $2.59
**Occupational group**
Management, professional, and related ....... 53.24 35.52 17.72 3.54 0.26 5.70 5.26 2.96

Professional and related ........................... 52.32 35.16 17.16 3.20 0.25 5.66 5.21 2.84

Teachers 1 ............................................. 60.04 41.66 18.37 2.90 0.15 6.11 6.11 3.10

Primary, secondary, and special education school teachers .............. 60.01 41.12 18.88 2.59 0.17 6.78 6.45 2.89 Sales and office ............................................ 30.18 18.01 12.16 2.62 0.20 4.73 2.72 1.89

Office and administrative support ............. 30.35 18.08 12.27 2.65 0.20 4.79 2.74 1.90 Service .......................................................... 33.02 19.24 13.78 2.87 0.60 4.39 3.80 2.13
**Industry group**

Education and health services ...................... 45.89 30.56 15.33 2.88 0.22 5.33 4.38 2.52

Educational services ................................. 46.64 31.26 15.38 2.73 0.16 5.41 4.58 2.50

Elementary and secondary schools ...... 45.80 30.73 15.07 2.34 0.17 5.57 4.62 2.37 Junior colleges, colleges, and universities ......................................... 49.55 33.19 16.36 3.97 0.13 4.83 4.53 2.91 Health care and social assistance ............ 41.08 26.10 14.97 3.78 0.59 4.81 3.12 2.68

Hospitals ............................................... 45.96 29.56 16.40 4.31 0.76 5.10 3.41 2.82 Public administration .................................... 42.04 24.94 17.10 3.90 0.59 5.17 4.71 2.73

Percent of total compensation

State and local government workers ........................ 100.0 64.1 35.9 7.3 0.8 11.9 10.1 5.9
**Occupational group**
Management, professional, and related ....... 100.0 66.7 33.3 6.7 0.5 10.7 9.9 5.6

Professional and related ........................... 100.0 67.2 32.8 6.1 0.5 10.8 10.0 5.4

Teachers 1 ............................................. 100.0 69.4 30.6 4.8 0.2 10.2 10.2 5.2

Primary, secondary, and special education school teachers .............. 100.0 68.5 31.5 4.3 0.3 11.3 10.7 4.8 Sales and office ............................................ 100.0 59.7 40.3 8.7 0.7 15.7 9.0 6.3

Office and administrative support ............. 100.0 59.6 40.4 8.7 0.7 15.8 9.0 6.2 Service .......................................................... 100.0 58.3 41.7 8.7 1.8 13.3 11.5 6.5
**Industry group**

Education and health services ...................... 100.0 66.6 33.4 6.3 0.5 11.6 9.5 5.5

Educational services ................................. 100.0 67.0 33.0 5.9 0.3 11.6 9.8 5.4

Elementary and secondary schools ...... 100.0 67.1 32.9 5.1 0.4 12.2 10.1 5.2 Junior colleges, colleges, and universities ......................................... 100.0 67.0 33.0 8.0 0.3 9.7 9.1 5.9 Health care and social assistance ............ 100.0 63.5 36.5 9.2 1.4 11.7 7.6 6.5

Hospitals ............................................... 100.0 64.3 35.7 9.4 1.7 11.1 7.4 6.1 Public administration .................................... 100.0 59.3 40.7 9.3 1.4 12.3 11.2 6.5

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



## - 9 -

### Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by major occupational group and bargaining unit status, December 2014** 

Compensation component Occupational group

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

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $31.32 100.0 $55.56 100.0 $23.57 100.0 $14.38 100.0

Wages and salaries .............................................. 21.72 69.4 38.14 68.6 16.81 71.3 10.93 76.0

Total benefits ........................................................ 9.60 30.6 17.42 31.4 6.76 28.7 3.45 24.0

Paid leave ......................................................... 2.16 6.9 4.67 8.4 1.48 6.3 0.56 3.9

Vacation ........................................................ 1.13 3.6 2.46 4.4 0.75 3.2 0.29 2.0 Holiday .......................................................... 0.66 2.1 1.36 2.5 0.45 1.9 0.17 1.2 Sick ............................................................... 0.26 0.8 0.60 1.1 0.18 0.8 0.07 0.5 Personal ....................................................... 0.12 0.4 0.25 0.4 0.09 0.4 0.03 0.2
Supplemental pay ............................................. 1.10 3.5 2.45 4.4 0.58 2.5 0.24 1.6

Overtime and premium 1 ............................... 0.26 0.8 0.18 0.3 0.15 0.6 0.11 0.7 Shift differentials ........................................... 0.06 0.2 0.10 0.2 0.02 0.1 0.04 0.3 Nonproduction bonuses ................................ 0.78 2.5 2.17 3.9 0.41 1.7 0.08 0.6

Insurance .......................................................... 2.54 8.1 3.94 7.1 2.14 9.1 0.90 6.3

Life ................................................................ 0.04 0.1 0.09 0.2 0.03 0.1 2 ( ) 3 ( ) Health ........................................................... 2.39 7.6 3.66 6.6 2.04 8.7 0.87 6.1 Short-term disability ...................................... 0.06 0.2 0.10 0.2 0.04 0.2 2 ( ) 3 ( ) Long-term disability ...................................... 0.05 0.2 0.09 0.2 0.03 0.1 2 ( ) 3 ( )
Retirement and savings .................................... 1.30 4.2 2.70 4.9 0.70 3.0 0.24 1.6

Defined benefit ............................................. 0.62 2.0 1.17 2.1 0.25 1.1 0.10 0.7 Defined contribution ...................................... 0.69 2.2 1.53 2.8 0.45 1.9 0.13 0.9
Legally required benefits .................................. 2.50 8.0 3.66 6.6 1.86 7.9 1.52 10.6

Social Security and Medicare ....................... 1.80 5.8 3.09 5.6 1.40 6.0 0.94 6.5

Social Security 4 ........................................ 1.44 4.6 2.44 4.4 1.13 4.8 0.76 5.3 Medicare ................................................... 0.36 1.2 0.65 1.2 0.27 1.2 0.18 1.2 Federal unemployment insurance ................ 0.04 0.1 0.04 0.1 0.04 0.2 0.04 0.3 State unemployment insurance .................... 0.22 0.7 0.22 0.4 0.20 0.9 0.19 1.3 Workers’ compensation ................................ 0.44 1.4 0.32 0.6 0.22 0.9 0.35 2.4

See footnotes at end of table.



## - 10 -

### Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by major occupational group and bargaining unit status, December 2014 — 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 .................................................. $34.15 100.0 $26.83 100.0 $46.50 100.0 $29.83 100.0

Wages and salaries .............................................. 22.76 66.7 17.67 65.9 27.76 59.7 21.13 70.8

Total benefits ........................................................ 11.39 33.3 9.16 34.1 18.74 40.3 8.70 29.2

Paid leave ......................................................... 1.79 5.2 1.63 6.1 3.25 7.0 2.05 6.9

Vacation ........................................................ 0.91 2.7 0.85 3.2 1.65 3.5 1.07 3.6 Holiday .......................................................... 0.59 1.7 0.54 2.0 0.95 2.0 0.63 2.1 Sick ............................................................... 0.17 0.5 0.18 0.7 0.48 1.0 0.24 0.8 Personal ....................................................... 0.12 0.3 0.06 0.2 0.17 0.4 0.11 0.4
Supplemental pay ............................................. 1.03 3.0 1.01 3.8 1.44 3.1 1.07 3.6

Overtime and premium 1 ............................... 0.70 2.1 0.56 2.1 0.87 1.9 0.20 0.7 Shift differentials ........................................... 0.05 0.1 0.09 0.3 0.18 0.4 0.05 0.2 Nonproduction bonuses ................................ 0.28 0.8 0.36 1.4 0.38 0.8 0.82 2.7

Insurance .......................................................... 3.08 9.0 2.86 10.7 6.01 12.9 2.20 7.4

Life ................................................................ 0.04 0.1 0.04 0.2 0.07 0.2 0.04 0.1 Health ........................................................... 2.91 8.5 2.69 10.0 5.64 12.1 2.07 6.9 Short-term disability ...................................... 0.09 0.3 0.06 0.2 0.17 0.4 0.05 0.2 Long-term disability ...................................... 0.03 0.1 0.08 0.3 0.13 0.3 0.04 0.1
Retirement and savings .................................... 2.16 6.3 1.09 4.0 4.38 9.4 1.00 3.4

Defined benefit ............................................. 1.52 4.4 0.58 2.2 3.25 7.0 0.36 1.2 Defined contribution ...................................... 0.64 1.9 0.51 1.9 1.13 2.4 0.64 2.2
Legally required benefits .................................. 3.33 9.8 2.57 9.6 3.66 7.9 2.38 8.0

Social Security and Medicare ....................... 1.94 5.7 1.51 5.6 2.30 4.9 1.75 5.9

Social Security 4 ........................................ 1.57 4.6 1.22 4.5 1.83 3.9 1.40 4.7 Medicare ................................................... 0.37 1.1 0.29 1.1 0.47 1.0 0.35 1.2 Federal unemployment insurance ................ 0.03 0.1 0.04 0.1 0.04 0.1 0.04 0.1 State unemployment insurance .................... 0.30 0.9 0.23 0.9 0.30 0.7 0.21 0.7 Workers’ compensation ................................ 1.07 3.1 0.79 2.9 1.02 2.2 0.38 1.3

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

2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent. 4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
Note: The sum of individual items may not equal totals due to rounding.



## - 11 -

### Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus **try workers, by major industry group, December 2014** 

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 .................................................. $37.21 100.0 $36.31 100.0 $36.73 100.0 $30.10 100.0 $25.74 100.0 $55.44 100.0

Wages and salaries .............................................. 24.61 66.1 24.97 68.8 23.95 65.2 21.13 70.2 18.10 70.3 34.31 61.9

Total benefits ........................................................ 12.60 33.9 11.34 31.2 12.78 34.8 8.98 29.8 7.64 29.7 21.13 38.1

Paid leave ......................................................... 2.44 6.6 1.59 4.4 2.77 7.6 2.10 7.0 1.60 6.2 4.82 8.7

Vacation ........................................................ 1.27 3.4 0.82 2.2 1.45 3.9 1.09 3.6 0.86 3.3 2.50 4.5 Holiday .......................................................... 0.85 2.3 0.57 1.6 0.96 2.6 0.61 2.0 0.47 1.8 1.20 2.2 Sick ............................................................... 0.22 0.6 0.13 0.4 0.27 0.7 0.27 0.9 0.20 0.8 0.56 1.0 Personal ....................................................... 0.09 0.2 0.07 0.2 0.10 0.3 0.12 0.4 0.07 0.3 0.57 1.0
Supplemental pay ............................................. 1.49 4.0 0.96 2.6 1.62 4.4 1.02 3.4 0.64 2.5 2.42 4.4

Overtime and premium 3 ............................... 0.57 1.5 0.60 1.6 0.53 1.4 0.20 0.7 0.27 1.0 0.35 0.6 Shift differentials ........................................... 0.08 0.2 4 ( ) 5 ( ) 0.12 0.3 0.05 0.2 0.02 0.1 0.06 0.1 Nonproduction bonuses ................................ 0.84 2.3 0.35 1.0 0.97 2.6 0.77 2.5 0.35 1.3 2.00 3.6

Insurance .......................................................... 3.46 9.3 2.92 8.1 3.68 10.0 2.34 7.8 2.22 8.6 5.20 9.4

Life ................................................................ 0.07 0.2 0.04 0.1 0.07 0.2 0.04 0.1 0.03 0.1 0.06 0.1 Health ........................................................... 3.26 8.8 2.80 7.7 3.46 9.4 2.21 7.3 2.09 8.1 4.78 8.6 Short-term disability ...................................... 0.08 0.2 0.05 0.1 0.09 0.2 0.05 0.2 0.04 0.1 0.27 0.5 Long-term disability ...................................... 0.05 0.1 0.03 0.1 0.06 0.2 0.05 0.2 0.05 0.2 0.07 0.1
Retirement and savings .................................... 2.02 5.4 2.07 5.7 1.84 5.0 1.16 3.8 0.96 3.7 5.15 9.3

Defined benefit ............................................. 1.14 3.1 1.33 3.7 0.95 2.6 0.51 1.7 0.46 1.8 3.76 6.8 Defined contribution ...................................... 0.88 2.4 0.74 2.0 0.89 2.4 0.65 2.2 0.50 1.9 1.40 2.5
Legally required benefits .................................. 3.19 8.6 3.80 10.5 2.87 7.8 2.35 7.8 2.23 8.7 3.53 6.4

Social Security and Medicare ....................... 2.09 5.6 2.07 5.7 2.07 5.6 1.74 5.8 1.49 5.8 2.97 5.4

Social Security 6 ........................................ 1.68 4.5 1.67 4.6 1.66 4.5 1.39 4.6 1.20 4.7 2.37 4.3 Medicare ................................................... 0.41 1.1 0.40 1.1 0.41 1.1 0.35 1.2 0.29 1.1 0.60 1.1 Federal unemployment insurance ................ 0.04 0.1 0.04 0.1 0.04 0.1 0.04 0.1 0.04 0.2 0.04 0.1 State unemployment insurance .................... 0.28 0.7 0.38 1.0 0.24 0.7 0.20 0.7 0.18 0.7 0.24 0.4 Workers’ compensation ................................ 0.78 2.1 1.32 3.6 0.53 1.5 0.37 1.2 0.51 2.0 0.29 0.5

See footnotes at end of table.



## - 12 -

### Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: **Private industry workers, by major industry group, December 2014 — 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 .................................................. $44.03 100.0 $38.49 100.0 $32.70 100.0 $13.19 100.0 $25.59 100.0

Wages and salaries .............................................. 28.97 65.8 27.21 70.7 23.14 70.8 10.33 78.3 18.55 72.5

Total benefits ........................................................ 15.06 34.2 11.28 29.3 9.56 29.2 2.86 21.7 7.04 27.5

Paid leave ......................................................... 3.69 8.4 2.80 7.3 2.51 7.7 0.41 3.1 1.53 6.0

Vacation ........................................................ 1.92 4.4 1.47 3.8 1.26 3.9 0.22 1.7 0.73 2.9 Holiday .......................................................... 1.06 2.4 0.85 2.2 0.73 2.2 0.12 0.9 0.51 2.0 Sick ............................................................... 0.50 1.1 0.32 0.8 0.37 1.1 0.05 0.4 0.19 0.7 Personal ....................................................... 0.21 0.5 0.16 0.4 0.14 0.4 0.02 0.2 0.10 0.4
Supplemental pay ............................................. 3.12 7.1 1.82 4.7 0.59 1.8 0.15 1.1 0.35 1.4

Overtime and premium 3 ............................... 0.17 0.4 0.22 0.6 0.18 0.6 0.07 0.5 0.14 0.6 Shift differentials ........................................... 4 ( ) 5 ( ) 0.02 0.1 0.18 0.6 4 ( ) 5 ( ) 0.02 0.1 Nonproduction bonuses ................................ 2.94 6.7 1.58 4.1 0.22 0.7 0.07 0.5 0.19 0.7

Insurance .......................................................... 3.68 8.4 2.44 6.3 2.82 8.6 0.71 5.4 1.88 7.4

Life ................................................................ 0.05 0.1 0.05 0.1 0.04 0.1 4 ( ) 5 ( ) 0.03 0.1 Health ........................................................... 3.44 7.8 2.26 5.9 2.68 8.2 0.68 5.2 1.80 7.0 Short-term disability ...................................... 0.12 0.3 0.06 0.2 0.04 0.1 4 ( ) 5 ( ) 0.03 0.1 Long-term disability ...................................... 0.06 0.1 0.06 0.2 0.05 0.2 4 ( ) 5 ( ) 0.02 0.1
Retirement and savings .................................... 1.73 3.9 1.38 3.6 1.19 3.6 0.19 1.5 1.09 4.3

Defined benefit ............................................. 0.49 1.1 0.57 1.5 0.40 1.2 0.08 0.6 0.60 2.4 Defined contribution ...................................... 1.24 2.8 0.81 2.1 0.79 2.4 0.11 0.8 0.49 1.9
Legally required benefits .................................. 2.84 6.4 2.85 7.4 2.45 7.5 1.40 10.6 2.18 8.5

Social Security and Medicare ....................... 2.38 5.4 2.19 5.7 1.91 5.8 0.90 6.8 1.53 6.0

Social Security 6 ........................................ 1.87 4.2 1.73 4.5 1.53 4.7 0.73 5.5 1.24 4.8 Medicare ................................................... 0.51 1.2 0.46 1.2 0.38 1.2 0.17 1.3 0.30 1.2 Federal unemployment insurance ................ 0.04 0.1 0.04 0.1 0.03 0.1 0.05 0.4 0.04 0.1 State unemployment insurance .................... 0.22 0.5 0.25 0.6 0.19 0.6 0.18 1.4 0.22 0.9 Workers’ compensation ................................ 0.20 0.5 0.37 1.0 0.32 1.0 0.27 2.1 0.39 1.5

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

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

4 Cost per hour worked is $0.01 or less. 5 Less than .05 percent. 6 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program. Note: The sum of individual items may not equal totals due to rounding.



## - 13 -

### Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: **Private industry workers, by census region and division, December 2014**

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 .................................................. $38.14 100.0 $37.12 100.0 $38.51 100.0 $28.81 100.0 $29.71 100.0

Wages and salaries .............................................. 25.42 66.6 25.99 70.0 25.22 65.5 20.42 70.9 21.05 70.9

Total benefits ........................................................ 12.72 33.4 11.12 30.0 13.30 34.5 8.40 29.1 8.66 29.1

Paid leave ......................................................... 2.83 7.4 2.71 7.3 2.88 7.5 1.95 6.8 2.11 7.1

Vacation ........................................................ 1.44 3.8 1.42 3.8 1.45 3.8 1.02 3.5 1.10 3.7 Holiday .......................................................... 0.83 2.2 0.81 2.2 0.84 2.2 0.59 2.1 0.63 2.1 Sick ............................................................... 0.38 1.0 0.32 0.9 0.40 1.0 0.23 0.8 0.25 0.9 Personal ....................................................... 0.18 0.5 0.16 0.4 0.19 0.5 0.11 0.4 0.13 0.4
Supplemental pay ............................................. 2.13 5.6 1.05 2.8 2.51 6.5 0.88 3.0 0.80 2.7

Overtime and premium 2 ............................... 0.25 0.7 0.27 0.7 0.25 0.6 0.29 1.0 0.23 0.8 Shift differentials ........................................... 0.08 0.2 0.09 0.2 0.07 0.2 0.05 0.2 0.06 0.2 Nonproduction bonuses ................................ 1.80 4.7 0.69 1.9 2.19 5.7 0.53 1.9 0.51 1.7

Insurance .......................................................... 3.15 8.3 2.96 8.0 3.22 8.4 2.18 7.6 2.26 7.6

Life ................................................................ 0.05 0.1 0.04 0.1 0.05 0.1 0.05 0.2 0.05 0.2 Health ........................................................... 2.95 7.7 2.77 7.5 3.02 7.8 2.03 7.1 2.11 7.1 Short-term disability ...................................... 0.09 0.2 0.09 0.2 0.10 0.3 0.05 0.2 0.06 0.2 Long-term disability ...................................... 0.06 0.2 0.06 0.1 0.06 0.2 0.04 0.2 0.05 0.2
Retirement and savings .................................... 1.67 4.4 1.51 4.1 1.72 4.5 1.17 4.0 1.20 4.1

Defined benefit ............................................. 0.77 2.0 0.68 1.8 0.81 2.1 0.55 1.9 0.55 1.9 Defined contribution ...................................... 0.89 2.3 0.83 2.2 0.92 2.4 0.62 2.1 0.65 2.2
Legally required benefits .................................. 2.94 7.7 2.89 7.8 2.96 7.7 2.23 7.7 2.28 7.7

Social Security and Medicare ....................... 2.07 5.4 2.14 5.8 2.05 5.3 1.70 5.9 1.76 5.9

Social Security 3 ........................................ 1.63 4.3 1.71 4.6 1.60 4.2 1.37 4.8 1.41 4.8 Medicare ................................................... 0.44 1.2 0.43 1.2 0.44 1.2 0.34 1.2 0.35 1.2 Federal unemployment insurance ................ 0.04 0.1 0.03 0.1 0.04 0.1 0.03 0.1 0.04 0.1 State unemployment insurance .................... 0.32 0.8 0.31 0.8 0.32 0.8 0.15 0.5 0.15 0.5 Workers’ compensation ................................ 0.51 1.3 0.40 1.1 0.55 1.4 0.35 1.2 0.34 1.1

See footnotes at end of table.



## - 14 -

### Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: **Private industry workers, by census region and division, December 2014 — Continued**

Compensation

component Census region and division 1

South divisions Midwest Midwest divisions

East South

Central West South Central Cost Percent East North Central West North Central

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $24.88 100.0 $29.23 100.0 $28.85 100.0 $29.15 100.0 $28.26 100.0

Wages and salaries .............................................. 17.68 71.0 20.68 70.8 20.00 69.3 20.08 68.9 19.86 70.3

Total benefits ........................................................ 7.21 29.0 8.54 29.2 8.85 30.7 9.07 31.1 8.41 29.7

Paid leave ......................................................... 1.59 6.4 1.85 6.3 1.97 6.8 1.97 6.7 1.98 7.0

Vacation ........................................................ 0.82 3.3 0.96 3.3 1.07 3.7 1.07 3.7 1.07 3.8 Holiday .......................................................... 0.52 2.1 0.57 2.0 0.60 2.1 0.60 2.0 0.60 2.1 Sick ............................................................... 0.18 0.7 0.21 0.7 0.21 0.7 0.20 0.7 0.22 0.8 Personal ....................................................... 0.07 0.3 0.11 0.4 0.10 0.3 0.10 0.3 0.09 0.3
Supplemental pay ............................................. 0.70 2.8 1.10 3.8 0.79 2.7 0.86 3.0 0.65 2.3

Overtime and premium 2 ............................... 0.31 1.2 0.38 1.3 0.25 0.9 0.28 1.0 0.20 0.7 Shift differentials ........................................... 0.04 0.1 0.05 0.2 0.06 0.2 0.07 0.2 0.06 0.2 Nonproduction bonuses ................................ 0.36 1.4 0.67 2.3 0.47 1.6 0.51 1.8 0.39 1.4

Insurance .......................................................... 2.09 8.4 2.06 7.1 2.58 8.9 2.63 9.0 2.46 8.7

Life ................................................................ 0.04 0.2 0.05 0.2 0.04 0.1 0.04 0.1 0.04 0.1 Health ........................................................... 1.97 7.9 1.93 6.6 2.43 8.4 2.49 8.5 2.32 8.2 Short-term disability ...................................... 0.04 0.2 0.04 0.1 0.06 0.2 0.06 0.2 0.05 0.2 Long-term disability ...................................... 0.05 0.2 0.04 0.1 0.05 0.2 0.05 0.2 0.05 0.2
Retirement and savings .................................... 0.82 3.3 1.27 4.3 1.17 4.1 1.22 4.2 1.08 3.8

Defined benefit ............................................. 0.35 1.4 0.64 2.2 0.53 1.8 0.61 2.1 0.37 1.3 Defined contribution ...................................... 0.47 1.9 0.63 2.2 0.64 2.2 0.61 2.1 0.71 2.5
Legally required benefits .................................. 2.00 8.0 2.26 7.7 2.34 8.1 2.39 8.2 2.24 7.9

Social Security and Medicare ....................... 1.50 6.0 1.72 5.9 1.69 5.9 1.70 5.8 1.67 5.9

Social Security 3 ........................................ 1.21 4.9 1.38 4.7 1.36 4.7 1.37 4.7 1.34 4.8 Medicare ................................................... 0.29 1.2 0.34 1.2 0.33 1.1 0.33 1.1 0.33 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.04 0.2 0.05 0.2 0.04 0.1 State unemployment insurance .................... 0.12 0.5 0.15 0.5 0.22 0.8 0.24 0.8 0.19 0.7 Workers’ compensation ................................ 0.35 1.4 0.37 1.3 0.39 1.3 0.41 1.4 0.35 1.2

See footnotes at end of table.



## - 15 -

### Table 7. Employer costs per hour worked for employee compensation and costs as a **percent of total compensation: Private industry workers, by census region and division, December 2014 — Continued** 

Compensation

component Census region and division 1

West West divisions

Cost Percent Mountain Pacific

Cost Percent Cost Percent

Total compensation .................................................. $32.08 100.0 $27.66 100.0 $34.14 100.0

Wages and salaries .............................................. 22.48 70.1 19.88 71.9 23.69 69.4

Total benefits ........................................................ 9.60 29.9 7.78 28.1 10.45 30.6

Paid leave ......................................................... 2.12 6.6 1.71 6.2 2.32 6.8

Vacation ........................................................ 1.09 3.4 0.88 3.2 1.18 3.5 Holiday .......................................................... 0.66 2.1 0.53 1.9 0.73 2.1 Sick ............................................................... 0.28 0.9 0.21 0.7 0.31 0.9 Personal ....................................................... 0.09 0.3 0.10 0.3 0.09 0.3
Supplemental pay ............................................. 0.90 2.8 0.73 2.6 0.97 2.9

Overtime and premium 2 ............................... 0.23 0.7 0.22 0.8 0.24 0.7 Shift differentials ........................................... 0.05 0.2 0.03 0.1 0.06 0.2 Nonproduction bonuses ................................ 0.61 1.9 0.47 1.7 0.68 2.0

Insurance .......................................................... 2.53 7.9 2.15 7.8 2.70 7.9

Life ................................................................ 0.04 0.1 0.04 0.1 0.04 0.1 Health ........................................................... 2.41 7.5 2.04 7.4 2.59 7.6 Short-term disability ...................................... 0.03 0.1 0.03 0.1 0.03 0.1 Long-term disability ...................................... 0.04 0.1 0.04 0.2 0.04 0.1
Retirement and savings .................................... 1.36 4.2 0.95 3.4 1.55 4.5

Defined benefit ............................................. 0.69 2.1 0.35 1.3 0.85 2.5 Defined contribution ...................................... 0.67 2.1 0.60 2.2 0.70 2.1
Legally required benefits .................................. 2.70 8.4 2.24 8.1 2.91 8.5

Social Security and Medicare ....................... 1.85 5.8 1.65 6.0 1.94 5.7

Social Security 3 ........................................ 1.48 4.6 1.33 4.8 1.55 4.5 Medicare ................................................... 0.37 1.2 0.32 1.2 0.39 1.1 Federal unemployment insurance ................ 0.05 0.1 0.03 0.1 0.05 0.2 State unemployment insurance .................... 0.23 0.7 0.18 0.7 0.26 0.8 Workers’ compensation ................................ 0.57 1.8 0.38 1.4 0.66 1.9

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

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

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



## - 16 -

### Table 8. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus **try workers, by establishment employment size, December 2014** 

Compensation

component 1-99 workers 100 workers or more

1-99 workers 1-49 workers 50-99 workers 100 workers or
more 100-499 workers 500 workers or
more

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

Total compensation .................................................. $26.23 100.0 $25.27 100.0 $29.22 100.0 $37.35 100.0 $31.64 100.0 $45.88 100.0

Wages and salaries .............................................. 19.01 72.5 18.50 73.2 20.61 70.5 24.94 66.8 21.72 68.7 29.74 64.8

Total benefits ........................................................ 7.22 27.5 6.77 26.8 8.61 29.5 12.41 33.2 9.92 31.3 16.14 35.2

Paid leave ......................................................... 1.53 5.8 1.43 5.6 1.85 6.3 2.91 7.8 2.26 7.2 3.87 8.4

Vacation ........................................................ 0.78 3.0 0.73 2.9 0.94 3.2 1.53 4.1 1.20 3.8 2.04 4.4 Holiday .......................................................... 0.49 1.9 0.46 1.8 0.59 2.0 0.85 2.3 0.67 2.1 1.11 2.4 Sick ............................................................... 0.18 0.7 0.16 0.6 0.22 0.8 0.36 1.0 0.26 0.8 0.52 1.1 Personal ....................................................... 0.08 0.3 0.07 0.3 0.10 0.3 0.17 0.4 0.14 0.4 0.20 0.4
Supplemental pay ............................................. 0.90 3.4 0.86 3.4 1.03 3.5 1.33 3.6 0.94 3.0 1.91 4.2

Overtime and premium 1 ............................... 0.18 0.7 0.17 0.7 0.23 0.8 0.35 0.9 0.33 1.0 0.39 0.8 Shift differentials ........................................... 2 ( ) 3 ( ) 2 ( ) 3 ( ) 0.02 0.1 0.11 0.3 0.06 0.2 0.20 0.4 Nonproduction bonuses ................................ 0.71 2.7 0.69 2.7 0.78 2.7 0.86 2.3 0.55 1.8 1.32 2.9

Insurance .......................................................... 1.78 6.8 1.65 6.5 2.19 7.5 3.43 9.2 2.82 8.9 4.36 9.5

Life ................................................................ 0.03 0.1 0.03 0.1 0.04 0.1 0.06 0.2 0.05 0.2 0.07 0.2 Health ........................................................... 1.69 6.4 1.57 6.2 2.07 7.1 3.22 8.6 2.65 8.4 4.06 8.9 Short-term disability ...................................... 0.03 0.1 0.03 0.1 0.04 0.1 0.09 0.2 0.07 0.2 0.11 0.2 Long-term disability ...................................... 0.03 0.1 0.02 0.1 0.04 0.1 0.07 0.2 0.05 0.2 0.11 0.2
Retirement and savings .................................... 0.76 2.9 0.63 2.5 1.17 4.0 1.95 5.2 1.37 4.3 2.81 6.1

Defined benefit ............................................. 0.32 1.2 0.25 1.0 0.54 1.9 0.97 2.6 0.65 2.0 1.45 3.2 Defined contribution ...................................... 0.44 1.7 0.38 1.5 0.62 2.1 0.98 2.6 0.73 2.3 1.36 3.0
Legally required benefits .................................. 2.25 8.6 2.21 8.7 2.37 8.1 2.79 7.5 2.52 8.0 3.19 7.0

Social Security and Medicare ....................... 1.55 5.9 1.51 6.0 1.66 5.7 2.10 5.6 1.82 5.8 2.52 5.5

Social Security 4 ........................................ 1.24 4.7 1.21 4.8 1.32 4.5 1.68 4.5 1.46 4.6 2.01 4.4 Medicare ................................................... 0.31 1.2 0.30 1.2 0.34 1.2 0.42 1.1 0.36 1.1 0.51 1.1 Federal unemployment insurance ................ 0.04 0.2 0.04 0.2 0.04 0.1 0.04 0.1 0.04 0.1 0.03 0.1 State unemployment insurance .................... 0.22 0.8 0.21 0.8 0.23 0.8 0.22 0.6 0.22 0.7 0.21 0.5 Workers’ compensation ................................ 0.44 1.7 0.44 1.7 0.44 1.5 0.44 1.2 0.44 1.4 0.43 0.9

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

2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent. 4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
Note: The sum of individual items may not equal totals due to rounding.



## - 17 -

### Table 9. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private **industry workers, goods-producing and service-providing industries, by occupational group, December 2014**

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits

Cost per hour worked

**All workers in private industry** .................................................... $31.32 $21.72 $9.60 $2.16 $1.10 $2.54 $1.30 $2.50
Management, professional, and related ............................. 55.56 38.14 17.42 4.67 2.45 3.94 2.70 3.66

Management, business, and financial ............................ 66.57 44.52 22.04 5.89 4.46 4.33 3.27 4.09 Professional and related ................................................. 49.50 34.63 14.87 4.00 1.35 3.72 2.38 3.43 Sales and office .................................................................. 23.57 16.81 6.76 1.48 0.58 2.14 0.70 1.86

Sales and related ............................................................ 22.96 17.23 5.72 1.27 0.57 1.51 0.53 1.84 Office and administrative support ................................... 23.98 16.52 7.46 1.62 0.59 2.57 0.81 1.88 Service ................................................................................ 14.38 10.93 3.45 0.56 0.24 0.90 0.24 1.52 Natural resources, construction, and maintenance ............ 34.15 22.76 11.39 1.79 1.03 3.08 2.16 3.33

Construction, extraction, farming, fishing, and forestry 1 34.82 23.10 11.72 1.33 0.95 3.11 2.51 3.82 Installation, maintenance, and repair .............................. 33.60 22.48 11.12 2.17 1.09 3.05 1.87 2.93 Production, transportation, and material moving ................ 26.83 17.67 9.16 1.63 1.01 2.86 1.09 2.57

Production ...................................................................... 26.32 17.44 8.88 1.65 1.15 2.80 0.89 2.39 Transportation and material moving ............................... 27.31 17.89 9.42 1.61 0.87 2.92 1.28 2.75
**All workers, goods-producing industries** 2 ......................... 37.21 24.61 12.60 2.44 1.49 3.46 2.02 3.19

Management, professional, and related ............................. 66.55 44.31 22.24 5.70 2.79 4.80 4.60 4.35 Sales and office .................................................................. 30.09 20.91 9.18 2.05 0.80 2.99 0.94 2.40 Natural resources, construction, and maintenance ............ 35.59 23.45 12.14 1.52 1.17 3.26 2.40 3.79 Production, transportation, and material moving ................ 27.59 17.90 9.69 1.71 1.30 3.17 0.97 2.54
**All workers, service-providing industries** 3 ........................ 30.10 21.13 8.98 2.10 1.02 2.34 1.16 2.35

Management, professional, and related ............................. 54.00 37.27 16.74 4.53 2.40 3.81 2.43 3.57 Sales and office .................................................................. 23.08 16.50 6.58 1.43 0.56 2.07 0.68 1.82 Service ................................................................................ 14.33 10.90 3.43 0.55 0.23 0.90 0.23 1.51 Natural resources, construction, and maintenance ............ 32.49 21.97 10.52 2.11 0.86 2.86 1.88 2.80 Production, transportation, and material moving ................ 26.21 17.49 8.72 1.57 0.77 2.61 1.18 2.60

Percent of total compensation

**All workers in private industry** .................................................... 100.0 69.4 30.6 6.9 3.5 8.1 4.2 8.0
Management, professional, and related ............................. 100.0 68.6 31.4 8.4 4.4 7.1 4.9 6.6

Management, business, and financial ............................ 100.0 66.9 33.1 8.8 6.7 6.5 4.9 6.2 Professional and related ................................................. 100.0 70.0 30.0 8.1 2.7 7.5 4.8 6.9 Sales and office .................................................................. 100.0 71.3 28.7 6.3 2.5 9.1 3.0 7.9

Sales and related ............................................................ 100.0 75.1 24.9 5.5 2.5 6.6 2.3 8.0 Office and administrative support ................................... 100.0 68.9 31.1 6.7 2.4 10.7 3.4 7.8 Service ................................................................................ 100.0 76.0 24.0 3.9 1.6 6.3 1.6 10.6 Natural resources, construction, and maintenance ............ 100.0 66.7 33.3 5.2 3.0 9.0 6.3 9.8

Construction, extraction, farming, fishing, and forestry 1 100.0 66.4 33.6 3.8 2.7 8.9 7.2 11.0 Installation, maintenance, and repair .............................. 100.0 66.9 33.1 6.5 3.2 9.1 5.6 8.7 Production, transportation, and material moving ................ 100.0 65.9 34.1 6.1 3.8 10.7 4.0 9.6

Production ...................................................................... 100.0 66.3 33.7 6.3 4.4 10.6 3.4 9.1 Transportation and material moving ............................... 100.0 65.5 34.5 5.9 3.2 10.7 4.7 10.1
**All workers, goods-producing industries** 2 ......................... 100.0 66.1 33.9 6.6 4.0 9.3 5.4 8.6

Management, professional, and related ............................. 100.0 66.6 33.4 8.6 4.2 7.2 6.9 6.5 Sales and office .................................................................. 100.0 69.5 30.5 6.8 2.6 10.0 3.1 8.0 Natural resources, construction, and maintenance ............ 100.0 65.9 34.1 4.3 3.3 9.2 6.7 10.7 Production, transportation, and material moving ................ 100.0 64.9 35.1 6.2 4.7 11.5 3.5 9.2
**All workers, service-providing industries** 3 ........................ 100.0 70.2 29.8 7.0 3.4 7.8 3.8 7.8

Management, professional, and related ............................. 100.0 69.0 31.0 8.4 4.4 7.1 4.5 6.6 Sales and office .................................................................. 100.0 71.5 28.5 6.2 2.4 9.0 3.0 7.9 Service ................................................................................ 100.0 76.1 23.9 3.9 1.6 6.3 1.6 10.6 Natural resources, construction, and maintenance ............ 100.0 67.6 32.4 6.5 2.6 8.8 5.8 8.6 Production, transportation, and material moving ................ 100.0 66.7 33.3 6.0 2.9 10.0 4.5 9.9

1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of December 2006.

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

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



## - 18 -

### Table 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private **industry workers, by industry group, December 2014**

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 ......................... $37.21 $24.61 $12.60 $2.44 $1.49 $3.46 $2.02 $3.19

Construction ....................................................................... 36.31 24.97 11.34 1.59 0.96 2.92 2.07 3.80 Manufacturing ..................................................................... 36.73 23.95 12.78 2.77 1.62 3.68 1.84 2.87

Aircraft manufacturing 2 ................................................... 68.97 40.73 28.24 5.99 4.89 6.88 6.23 4.26
**All workers, service-providing industries** 3 ........................ 30.10 21.13 8.98 2.10 1.02 2.34 1.16 2.35

Trade, transportation, and utilities ...................................... 25.74 18.10 7.64 1.60 0.64 2.22 0.96 2.23

Wholesale trade .............................................................. 34.34 24.19 10.15 2.45 1.02 2.91 1.04 2.72 Retail trade ..................................................................... 17.91 13.52 4.39 0.83 0.29 1.26 0.39 1.62 Transportation and warehousing .................................... 38.04 24.28 13.75 2.76 1.18 4.18 2.17 3.46 Utilities ............................................................................ 61.42 37.68 23.74 5.49 2.09 6.05 5.94 4.17 Information .......................................................................... 55.44 34.31 21.13 4.82 2.42 5.20 5.15 3.53 Financial activities .............................................................. 44.03 28.97 15.06 3.69 3.12 3.68 1.73 2.84

Finance and insurance ................................................... 48.62 31.53 17.09 4.23 3.85 4.04 2.01 2.97

Credit intermediation and related activities ................. 39.69 26.62 13.07 3.51 1.77 3.61 1.59 2.59 Insurance carriers and related activities ..................... 44.80 29.67 15.13 3.95 1.94 4.10 2.20 2.94 Real estate and rental and leasing ................................. 28.92 20.54 8.38 1.94 0.73 2.50 0.81 2.40 Professional and business services ................................... 38.49 27.21 11.28 2.80 1.82 2.44 1.38 2.85

Professional and technical services ............................... 48.47 34.62 13.86 4.10 1.31 3.27 1.84 3.34 Administrative and waste services ................................. 22.48 17.12 5.36 1.01 0.50 1.21 0.47 2.16 Education and health services ............................................ 32.70 23.14 9.56 2.51 0.59 2.82 1.19 2.45

Educational services ....................................................... 41.84 30.36 11.48 2.93 0.23 3.42 1.92 2.97

Junior colleges, colleges, and universities ................. 50.76 35.94 14.82 4.07 0.27 4.35 2.73 3.39 Health care and social assistance .................................. 31.22 21.97 9.25 2.44 0.65 2.72 1.07 2.37 Leisure and hospitality ........................................................ 13.19 10.33 2.86 0.41 0.15 0.71 0.19 1.40

Accommodation and food services ................................. 11.99 9.49 2.50 0.31 0.13 0.60 0.14 1.32 Other services .................................................................... 25.59 18.55 7.04 1.53 0.35 1.88 1.09 2.18

Percent of total compensation

**All workers, goods-producing industries** 1 ......................... 100.0 66.1 33.9 6.6 4.0 9.3 5.4 8.6

Construction ....................................................................... 100.0 68.8 31.2 4.4 2.6 8.1 5.7 10.5 Manufacturing ..................................................................... 100.0 65.2 34.8 7.6 4.4 10.0 5.0 7.8

Aircraft manufacturing 2 ................................................... 100.0 59.1 40.9 8.7 7.1 10.0 9.0 6.2
**All workers, service-providing industries** 3 ........................ 100.0 70.2 29.8 7.0 3.4 7.8 3.8 7.8

Trade, transportation, and utilities ...................................... 100.0 70.3 29.7 6.2 2.5 8.6 3.7 8.7

Wholesale trade .............................................................. 100.0 70.5 29.5 7.1 3.0 8.5 3.0 7.9 Retail trade ..................................................................... 100.0 75.5 24.5 4.6 1.6 7.1 2.2 9.0 Transportation and warehousing .................................... 100.0 63.8 36.2 7.3 3.1 11.0 5.7 9.1 Utilities ............................................................................ 100.0 61.3 38.7 8.9 3.4 9.8 9.7 6.8 Information .......................................................................... 100.0 61.9 38.1 8.7 4.4 9.4 9.3 6.4 Financial activities .............................................................. 100.0 65.8 34.2 8.4 7.1 8.4 3.9 6.4

Finance and insurance ................................................... 100.0 64.8 35.2 8.7 7.9 8.3 4.1 6.1

Credit intermediation and related activities ................. 100.0 67.1 32.9 8.8 4.5 9.1 4.0 6.5 Insurance carriers and related activities ..................... 100.0 66.2 33.8 8.8 4.3 9.2 4.9 6.6 Real estate and rental and leasing ................................. 100.0 71.0 29.0 6.7 2.5 8.7 2.8 8.3 Professional and business services ................................... 100.0 70.7 29.3 7.3 4.7 6.3 3.6 7.4

Professional and technical services ............................... 100.0 71.4 28.6 8.5 2.7 6.8 3.8 6.9 Administrative and waste services ................................. 100.0 76.2 23.8 4.5 2.2 5.4 2.1 9.6 Education and health services ............................................ 100.0 70.8 29.2 7.7 1.8 8.6 3.6 7.5

Educational services ....................................................... 100.0 72.6 27.4 7.0 0.6 8.2 4.6 7.1

Junior colleges, colleges, and universities ................. 100.0 70.8 29.2 8.0 0.5 8.6 5.4 6.7 Health care and social assistance .................................. 100.0 70.4 29.6 7.8 2.1 8.7 3.4 7.6 Leisure and hospitality ........................................................ 100.0 78.3 21.7 3.1 1.1 5.4 1.5 10.6

Accommodation and food services ................................. 100.0 79.1 20.9 2.6 1.1 5.0 1.2 11.0 Other services .................................................................... 100.0 72.5 27.5 6.0 1.4 7.4 4.3 8.5

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

2 Data are available beginning with December 2006. 3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration.
Note: The sum of individual items may not equal totals due to rounding.



## - 19 -

### Table 11. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private **industry workers, by occupational group and full-time and part-time status, December 2014**

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** ................................. $36.70 $24.91 $11.80 $2.77 $1.41 $3.18 $1.65 $2.78
Management, professional, and related ............................. 58.00 39.31 18.69 5.08 2.67 4.26 2.94 3.73

Management, business, and financial ............................ 67.34 44.90 22.44 5.99 4.57 4.41 3.35 4.12 Professional and related ................................................. 51.96 35.69 16.27 4.49 1.45 4.17 2.68 3.49 Sales and office .................................................................. 27.90 19.38 8.52 1.99 0.78 2.78 0.91 2.07

Sales and related ............................................................ 31.89 23.28 8.60 2.15 0.96 2.33 0.84 2.32 Office and administrative support ................................... 26.04 17.56 8.48 1.91 0.70 2.98 0.93 1.96 Service ................................................................................ 17.71 12.64 5.07 0.99 0.39 1.59 0.39 1.70 Natural resources, construction, and maintenance ............ 34.83 23.10 11.74 1.87 1.06 3.20 2.23 3.37

Construction, extraction, farming, fishing, and forestry 1 35.57 23.49 12.07 1.39 0.99 3.23 2.59 3.87 Installation, maintenance, and repair .............................. 34.23 22.77 11.46 2.26 1.12 3.17 1.94 2.96 Production, transportation, and material moving ................ 28.77 18.82 9.94 1.84 1.14 3.13 1.16 2.66

Production ...................................................................... 27.12 17.83 9.29 1.74 1.22 2.96 0.94 2.43 Transportation and material moving ............................... 30.75 20.02 10.73 1.97 1.05 3.33 1.43 2.94
**All part-time workers in private industry** ................................ 16.09 12.72 3.37 0.45 0.22 0.70 0.32 1.68
Management, professional, and related ............................. 37.92 29.70 8.22 1.73 0.85 1.56 0.93 3.14

Professional and related ................................................. 37.66 29.51 8.15 1.68 0.85 1.54 0.94 3.14 Sales and office .................................................................. 13.69 10.94 2.75 0.32 0.12 0.69 0.24 1.39

Sales and related ............................................................ 12.17 9.93 2.24 0.22 0.09 0.51 0.16 1.26 Office and administrative support ................................... 15.97 12.45 3.52 0.48 0.16 0.95 0.35 1.59 Service ................................................................................ 11.40 9.39 2.01 0.18 0.09 0.29 0.10 1.35 Production, transportation, and material moving ................ 17.00 11.83 5.17 0.54 0.31 1.50 0.70 2.11

Transportation and material moving ............................... 17.50 11.82 5.69 0.58 0.34 1.75 0.83 2.18

Percent of total compensation

**All full-time workers in private industry** ................................. 100.0 67.9 32.1 7.5 3.8 8.7 4.5 7.6
Management, professional, and related ............................. 100.0 67.8 32.2 8.8 4.6 7.4 5.1 6.4

Management, business, and financial ............................ 100.0 66.7 33.3 8.9 6.8 6.5 5.0 6.1 Professional and related ................................................. 100.0 68.7 31.3 8.6 2.8 8.0 5.2 6.7 Sales and office .................................................................. 100.0 69.5 30.5 7.1 2.8 9.9 3.2 7.4

Sales and related ............................................................ 100.0 73.0 27.0 6.7 3.0 7.3 2.6 7.3 Office and administrative support ................................... 100.0 67.4 32.6 7.3 2.7 11.5 3.6 7.5 Service ................................................................................ 100.0 71.4 28.6 5.6 2.2 9.0 2.2 9.6 Natural resources, construction, and maintenance ............ 100.0 66.3 33.7 5.4 3.1 9.2 6.4 9.7

Construction, extraction, farming, fishing, and forestry 1 100.0 66.1 33.9 3.9 2.8 9.1 7.3 10.9 Installation, maintenance, and repair .............................. 100.0 66.5 33.5 6.6 3.3 9.3 5.7 8.7 Production, transportation, and material moving ................ 100.0 65.4 34.6 6.4 4.0 10.9 4.0 9.3

Production ...................................................................... 100.0 65.7 34.3 6.4 4.5 10.9 3.5 9.0 Transportation and material moving ............................... 100.0 65.1 34.9 6.4 3.4 10.8 4.7 9.6
**All part-time workers in private industry** ................................ 100.0 79.0 21.0 2.8 1.4 4.4 2.0 10.5
Management, professional, and related ............................. 100.0 78.3 21.7 4.6 2.2 4.1 2.5 8.3

Professional and related ................................................. 100.0 78.3 21.7 4.5 2.3 4.1 2.5 8.3 Sales and office .................................................................. 100.0 79.9 20.1 2.3 0.9 5.0 1.7 10.2

Sales and related ............................................................ 100.0 81.6 18.4 1.8 0.7 4.2 1.3 10.4 Office and administrative support ................................... 100.0 78.0 22.0 3.0 1.0 5.9 2.2 9.9 Service ................................................................................ 100.0 82.4 17.6 1.5 0.8 2.5 0.9 11.9 Production, transportation, and material moving ................ 100.0 69.6 30.4 3.2 1.8 8.9 4.1 12.4

Transportation and material moving ............................... 100.0 67.5 32.5 3.3 2.0 10.0 4.8 12.5

1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of December 2006. Note: The sum of individual items may not equal totals due to rounding.



## - 20 -

### Table 12. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by industry group and full-time and part-time status, December 2014**

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** ........... $36.70 $24.91 $11.80 $2.77 $1.41 $3.18 $1.65 $2.78

Goods-producing 1 ............................................ 37.77 24.90 12.86 2.51 1.52 3.56 2.07 3.21

Construction ................................................. 36.98 25.33 11.65 1.66 0.99 3.05 2.13 3.82 Manufacturing ............................................... 37.23 24.22 13.01 2.83 1.64 3.75 1.88 2.90
Service-providing 2 ............................................ 36.40 24.91 11.49 2.84 1.38 3.08 1.53 2.66

Trade, transportation, and utilities ................ 32.06 22.10 9.96 2.27 0.89 2.89 1.28 2.62 Information .................................................... 57.96 35.67 22.28 5.09 2.56 5.49 5.48 3.66 Financial activities ........................................ 46.39 30.34 16.04 3.97 3.38 3.89 1.86 2.94 Professional and business services ............. 42.27 29.39 12.88 3.29 2.08 2.87 1.63 3.00 Education and health services ...................... 35.17 24.28 10.90 2.97 0.66 3.39 1.39 2.48 Leisure and hospitality .................................. 18.35 13.38 4.97 0.95 0.32 1.58 0.43 1.69 Other services .............................................. 29.89 21.13 8.75 2.13 0.47 2.49 1.28 2.39
**All part-time workers in private industry** .......... 16.09 12.72 3.37 0.45 0.22 0.70 0.32 1.68

Service-providing 2 ............................................ 15.94 12.62 3.32 0.45 0.21 0.70 0.31 1.66

Trade, transportation, and utilities ................ 14.07 10.72 3.36 0.36 0.16 0.97 0.36 1.50 Professional and business services ............. 19.75 16.43 3.33 0.33 0.50 0.30 0.13 2.06 Education and health services ...................... 25.96 20.04 5.92 1.25 0.42 1.25 0.64 2.36 Leisure and hospitality .................................. 9.91 8.39 1.52 0.07 0.03 0.15 0.04 1.22

Percent of total compensation

**All full-time workers in private industry** ........... 100.0 67.9 32.1 7.5 3.8 8.7 4.5 7.6

Goods-producing 1 ............................................ 100.0 65.9 34.1 6.6 4.0 9.4 5.5 8.5

Construction ................................................. 100.0 68.5 31.5 4.5 2.7 8.2 5.8 10.3 Manufacturing ............................................... 100.0 65.1 34.9 7.6 4.4 10.1 5.0 7.8
Service-providing 2 ............................................ 100.0 68.4 31.6 7.8 3.8 8.5 4.2 7.3

Trade, transportation, and utilities ................ 100.0 68.9 31.1 7.1 2.8 9.0 4.0 8.2 Information .................................................... 100.0 61.5 38.5 8.8 4.4 9.5 9.5 6.3 Financial activities ........................................ 100.0 65.4 34.6 8.6 7.3 8.4 4.0 6.3 Professional and business services ............. 100.0 69.5 30.5 7.8 4.9 6.8 3.9 7.1 Education and health services ...................... 100.0 69.0 31.0 8.5 1.9 9.6 3.9 7.1 Leisure and hospitality .................................. 100.0 72.9 27.1 5.2 1.8 8.6 2.3 9.2 Other services .............................................. 100.0 70.7 29.3 7.1 1.6 8.3 4.3 8.0
**All part-time workers in private industry** .......... 100.0 79.0 21.0 2.8 1.4 4.4 2.0 10.5

Service-providing 2 ............................................ 100.0 79.2 20.8 2.8 1.3 4.4 1.9 10.4

Trade, transportation, and utilities ................ 100.0 76.2 23.8 2.5 1.2 6.9 2.6 10.7 Professional and business services ............. 100.0 83.2 16.8 1.7 2.5 1.5 0.7 10.4 Education and health services ...................... 100.0 77.2 22.8 4.8 1.6 4.8 2.4 9.1 Leisure and hospitality .................................. 100.0 84.7 15.3 0.7 0.3 1.5 0.4 12.4

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

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



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### Table 13. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry workers, by major industry group and establishment employment size and bargaining unit status, December 2014** 

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 ... $37.21 $24.61 $12.60 $2.44 $1.49 $3.46 $2.02 $3.19

1-99 workers ..................................................... 31.12 21.87 9.25 1.60 0.91 2.52 1.16 3.07

1-49 workers ................................................. 30.12 21.43 8.68 1.42 0.88 2.23 1.07 3.08 50-99 workers ............................................... 33.69 22.99 10.70 2.05 0.98 3.25 1.40 3.03 100 workers or more ......................................... 42.30 26.90 15.40 3.15 1.97 4.26 2.74 3.29

100-499 workers ........................................... 36.57 23.91 12.66 2.49 1.42 3.83 1.76 3.16 500 workers or more ..................................... 50.62 31.23 19.38 4.10 2.77 4.87 4.17 3.47

Union ................................................................ 46.10 26.85 19.25 2.54 1.69 6.19 4.76 4.08 Nonunion .......................................................... 35.38 24.15 11.23 2.42 1.44 2.91 1.46 3.00
**All workers, service-providing industries** 2 .. 30.10 21.13 8.98 2.10 1.02 2.34 1.16 2.35

1-99 workers ..................................................... 25.41 18.53 6.88 1.52 0.90 1.65 0.69 2.11

1-49 workers ................................................. 24.50 18.03 6.47 1.43 0.86 1.55 0.56 2.07 50-99 workers ............................................... 28.32 20.13 8.19 1.81 1.04 1.98 1.12 2.24 100 workers or more ......................................... 36.09 24.44 11.65 2.85 1.17 3.22 1.75 2.66

100-499 workers ........................................... 30.40 21.17 9.23 2.21 0.82 2.56 1.28 2.36 500 workers or more ..................................... 44.64 29.35 15.29 3.81 1.68 4.22 2.45 3.12

Union ................................................................ 46.70 28.20 18.49 3.60 1.31 5.93 4.20 3.46 Nonunion .......................................................... 28.81 20.57 8.23 1.99 1.00 2.06 0.92 2.27

Percent of total compensation

**All workers, goods-producing industries** 1 ... 100.0 66.1 33.9 6.6 4.0 9.3 5.4 8.6

1-99 workers ..................................................... 100.0 70.3 29.7 5.1 2.9 8.1 3.7 9.9

1-49 workers ................................................. 100.0 71.2 28.8 4.7 2.9 7.4 3.5 10.2 50-99 workers ............................................... 100.0 68.2 31.8 6.1 2.9 9.6 4.1 9.0 100 workers or more ......................................... 100.0 63.6 36.4 7.4 4.7 10.1 6.5 7.8

100-499 workers ........................................... 100.0 65.4 34.6 6.8 3.9 10.5 4.8 8.6 500 workers or more ..................................... 100.0 61.7 38.3 8.1 5.5 9.6 8.2 6.9

Union ................................................................ 100.0 58.2 41.8 5.5 3.7 13.4 10.3 8.9 Nonunion .......................................................... 100.0 68.3 31.7 6.8 4.1 8.2 4.1 8.5
**All workers, service-providing industries** 2 .. 100.0 70.2 29.8 7.0 3.4 7.8 3.8 7.8

1-99 workers ..................................................... 100.0 72.9 27.1 6.0 3.6 6.5 2.7 8.3

1-49 workers ................................................. 100.0 73.6 26.4 5.8 3.5 6.3 2.3 8.5 50-99 workers ............................................... 100.0 71.1 28.9 6.4 3.7 7.0 4.0 7.9 100 workers or more ......................................... 100.0 67.7 32.3 7.9 3.2 8.9 4.8 7.4

100-499 workers ........................................... 100.0 69.6 30.4 7.3 2.7 8.4 4.2 7.8 500 workers or more ..................................... 100.0 65.7 34.3 8.5 3.8 9.5 5.5 7.0

Union ................................................................ 100.0 60.4 39.6 7.7 2.8 12.7 9.0 7.4 Nonunion .......................................................... 100.0 71.4 28.6 6.9 3.5 7.2 3.2 7.9

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

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



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### Table 14. Employer costs per hour worked for employee compensation and costs as a percent of total **compensation: Private industry health care and social assistance workers, by industry and occupational group, December 2014** 

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits

Cost per hour worked

**Health care and social assistance** .................... $31.22 $21.97 $9.25 $2.44 $0.65 $2.72 $1.07 $2.37
Management, professional, and related ....... 44.33 31.06 13.27 3.77 0.93 3.65 1.82 3.11

Registered nurses .................................... 51.03 34.99 16.05 4.37 1.68 4.19 2.14 3.67 Sales and office ............................................ 22.31 15.61 6.69 1.60 0.32 2.56 0.51 1.71 Service .......................................................... 17.91 12.85 5.06 1.05 0.44 1.56 0.34 1.66
**Hospitals** ......................................................... 41.99 27.83 14.16 3.75 1.44 4.21 1.78 2.97

Management, professional, and related ....... 51.23 34.35 16.88 4.74 1.75 4.59 2.23 3.56

Registered nurses .................................... 54.06 35.94 18.12 4.91 2.19 4.76 2.46 3.80 Service .......................................................... 22.90 14.53 8.37 1.64 0.99 3.09 0.83 1.81
**Nursing and residential care facilities** .......... 21.29 15.29 6.00 1.44 0.43 1.85 0.32 1.94

Management, professional, and related ....... 32.62 23.64 8.97 2.43 0.59 2.65 0.62 2.69 Service .......................................................... 16.14 11.52 4.62 0.99 0.38 1.45 0.20 1.60
**Nursing care facilities** 1 .............................. 23.37 16.64 6.73 1.64 0.52 2.06 0.41 2.09
Management, professional, and related ....... 36.17 26.15 10.02 2.72 0.71 2.85 0.77 2.96 Service .......................................................... 17.04 11.94 5.10 1.09 0.45 1.66 0.24 1.66

Percent of total compensation

**Health care and social assistance** .................... 100.0 70.4 29.6 7.8 2.1 8.7 3.4 7.6
Management, professional, and related ....... 100.0 70.1 29.9 8.5 2.1 8.2 4.1 7.0

Registered nurses .................................... 100.0 68.6 31.4 8.6 3.3 8.2 4.2 7.2 Sales and office ............................................ 100.0 70.0 30.0 7.2 1.4 11.5 2.3 7.7 Service .......................................................... 100.0 71.8 28.2 5.9 2.5 8.7 1.9 9.3
**Hospitals** ......................................................... 100.0 66.3 33.7 8.9 3.4 10.0 4.2 7.1

Management, professional, and related ....... 100.0 67.1 32.9 9.3 3.4 9.0 4.4 6.9

Registered nurses .................................... 100.0 66.5 33.5 9.1 4.1 8.8 4.6 7.0 Service .......................................................... 100.0 63.5 36.5 7.1 4.3 13.5 3.6 7.9
**Nursing and residential care facilities** .......... 100.0 71.8 28.2 6.8 2.0 8.7 1.5 9.1

Management, professional, and related ....... 100.0 72.5 27.5 7.4 1.8 8.1 1.9 8.2 Service .......................................................... 100.0 71.4 28.6 6.1 2.4 9.0 1.2 9.9
**Nursing care facilities** 1 .............................. 100.0 71.2 28.8 7.0 2.2 8.8 1.8 8.9
Management, professional, and related ....... 100.0 72.3 27.7 7.5 2.0 7.9 2.1 8.2 Service .......................................................... 100.0 70.1 29.9 6.4 2.7 9.7 1.4 9.7

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



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