# For release 10:00 a.m. (EST) Wednesday, March 10, 2010 USDL-10-0283 Technical information: (202) 691-6199 • NCSinfo@bls.gov • www.bls.gov/ect Media contact: (202) 691-5902 • PressOffice@bls.gov



# E MPLOYER 

# C OSTS 

# F OR 

# E MPLOYEE 

# C OMPENSATION



# – D ECEMBER 

# 2009
Private industry employers spent an average of $27.42 per hour worked for total employee compensation in December 2009, the U.S. Bureau of Labor Statistics reported today. Wages and salaries averaged $19.41 per hour worked and accountedfor 70.8 percent of these costs, while benefits averaged $8.00 and accounted for the remaining 29.2 percent. Total compensation costs for state and local governmentworkers averaged $39.60 per hour worked in December 2009. Total employer compensation costs for civilian workers, which include private indus try and state and local government workers, averaged $29.37 per hour workedin December 2009. (See chart 1.) Employer Costs for Employee Compensation (ECEC), a product of the National Compensation Survey, measures employer costs for wages, salaries, and employee benefits for nonfarm private and state and local government workers.

Private industry employer costs for paid leave benefits averaged $1.86 per hour worked. Private industry paid leave benefit costs were highest for mana gement, professional, and related occupations, $4.05 per hour, or 8.4 percent of total compensation, in December 2009. Costs were lowest among service occupations, 58 cents or 4.2 pe rcent of total compensation. (See chart 2 and table 5.) Included in this amount were employer costs for vacations, holid ays, sick leave, and pers onal leave. Paid leave benefit costs are often directly li nked to wages; therefore, higher paid occupations or industries will typically show higher estimates fo r this compensation component. Cost per hour worked



## Chart 2. Employer costs per hour worked: paid leave benefit costs by selected occupational groups, private industry, December 2009 Cost per hour worked 

## Chart 1. Employer costs per hour worked: civilian, private industry, and state and local government workers, December 2009

# - 2 - 

# Civilian Civilian employer costs averag ed $2.54 per hour worked for insurance benefits (life, health, and disability insurance), or 8.7 percen t of total compensation. In additi on to insurance, the other benefit categories were: paid leave (vacation, holiday, sick leave, and personal leave), which averaged $2.04 (6.9 percent of total compensation); supplemental pay(overtime and premium, shift differentials, and nonproduction bonuses), which averaged 74 cen ts per hour worked (2.5 percent); retirement and savings , which averaged $1.29 per hour (4.4 percent); and legally required benefits (Social Security, Medicare, unemployment insurance, and worker s’ compensation), which averaged $2.27 per hour worked (7.7 percent). (S ee table A and table 1.) Private industry Private industry employer costs for paid leave averaged $1.86 per hour work ed (6.8 percent of total compensation), supplemental payaveraged 82 cents (3.0 percent), insurance benefits averaged $2.15 (7.8 percent), retirement and savings averaged 92 cents (3.4 percent), and legally required benefits averaged $2.25 (8.2 percent) per hour worked. (See table A and table 5.) Paid leave costs in private industry Employer cost for paid leave benefits averaged $2.71 per hour worked for union workers, significantly higher than the $1.76 per hour average fo r nonunion workers. (See table 5.) Paid leave costs in goods-producing industries were $2.08, greater than the average for serviceproviding industries, $1.81, in Decemb er 2009. The average cost per hour worked for paid leave in service-providing industries rang ed from $3.83 in information to 38 cents in leisure and hospitality. (See table 6.) Among the nine census divisions, paid leave costs ranged from $2.49 in the New England division to $1.30 in the East South Centra l division. (See table 7.) Paid leavecosts varied widely by establishment size in private industry. Paid leave costs for establishments with fewer than 100 worker s were $1.26 per hour worked versus $1.93 for establishments with 100 to 499 employees and $3.37 with 500 employees or more. (See table 8.) For information on paid leave provisions, see National Compensation Survey: Employee Benefits in the United States, March 2009, at http://www.bls.gov/ncs/eb s/benefits/2009/benefits.htm. Legally required benefits costs in private industry The average cost for legally required benefits was $2.25 per hour worked in private industry (8.2 percent of total compensation) in December 2009. Le gally required benefits co sts are often directly linked to wages; therefore, higher pa id occupations or industries will typically show higher estimates for this compensation component. Employer costs for legally required benefits varied by occupation, industry, bargaining status, and establishment size. The average cost per hour worked for legally required be nefits ranged from $3.36 per hour worked for management, professional, and related occupations to se rvice occupations at $1.38 per hour. T he proportion of total compensation represented by legally requi red benefits ranged from 10.2 percent for natural resources , construction, and maintenan ce workers to 7.0 percent for management, professional, and re lated workers. (See table 5.)

# - 3 - 

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

Compensation

component Civilian workers Private industry State and local government Wages and salaries 69.8% 70.8% 65.9% Benefits 30.2 29.2 34.1 Paid leave 6.9 6.8 7.6 Supplemental pay 2.5 3.0 0.8 Insurance 8.7 7.8 11.6 Health benefits 8.2 7.3 11.2 Retirement and savings 4.4 3.4 8.1 Defined benefit 2.6 1.4 7.2 Defined contribution 1.7 2.0 0.8 Legally required 7.7 8.2 6.0



# _____________ The Employer Costs for Employee Compensation fo r March 2010 is scheduled to be released on Wednesday, June 9, 2010, at 10:00 a.m. (EDT). Employer Costs for Employee Compensation data on total compensation, wages and salaries, and benefits in private industry are pr oduced annually for 15 metropolitan area s. Metropolitan area data will be included in the March 2010 news release publis hed in June. For further information about metropolitan area ECEC estimates see: “BLS Introduces New Employer Costs for Employee Compensation Data for Private Industry Workers in 15 Metropolitan Areas,” at http://www.bls.gov/opub/cwc/cm20090921ar01p1.htm. Supplemental tables with occupational, establishment size, and bargaining status series for detailed industries are available at http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf and http://www.bls.gov/ncs/ect/sp/ecsuptc13.pdf. Relative standard errors for all cost estimates in th e most recent news release and supplementary tables are available at ftp://ftp.bls.gov/pub/sp ecial.requests/ocwc/ect/ececrse.pdf and http://www.bls.gov/ncs/ect/sp/ecsuprse.pdf. Historical ECEC data are available in three listings, all available at http://www.bls.gov/ect/#tables. The first historical listing covers datafor the March reference periods from 1986 to 2001. These data use the Standard Industrial Classification (SIC) and Census of Population occupational classification systems. The second listing contains data for the March, June , September, and December reference periods from March 2002 to December 2003. These data are also based on the SIC and Census of Population occupational classification systems. The final li sting includes data for March 2004 to the current reference period. These are based on the North American Industry Classification System (NAICS) and Standard Occupational Classification (SOC) systems. Information in this release will be made available to sensory impaired individuals upon request— Telephone: (202) 691-5200; Federal Relay Service: (800) 877-8339. BLS news releases, including the ECEC, are available through an e-mail subscription service at: www.bls.gov/bls/list.htm.

# - 4 - 

# TECHNICAL NOTE
Employer Costs for Employee Compensation (ECEC) meas ures the average cost to employers for wages and salaries and benefits per employee hour worked. ECEC includes the civilian economy, which includes data from both private i ndustry and state and local government. Excluded from privat e industry are the self-employed and farm and private household workers. Federal government workers are excluded fr om the public sector. The private industry series and the state and local government series pr ovide data for the two sectors separately. The cost levels for this quarter were collectedfrom a probability sample of approximately 64,000 occupations selected from a sample of about 13,400 establishments inprivate industry and approximately 11,700 occupations from a sample of about 1,800 establishments in state and local government. The private industry sample is rotated over approximately 5 years, which makes the sample more representative of the economy and reduces respondent burden. The state and local government sample, which is replaced less frequently than the private industry sample, was replaced in its entirety in September 2007. The sample is replacedon a cross-area, cross-i ndustry basis. Data are collected for the pay period including the 12 th

# day of the survey months of March, June, September, and December. Comparing private and public sector data Compensation cost levels in state and local governmen t should not be directly compared with levels in private industry. Differences between these sectors stem from factors such as variation in work activities and occupational structur es. Manufacturing and sales, for ex ample, make up a large part of private industry work activities but are rare in state and local government. Professional and administrative support occupations (including teachers) account for two-thirds of the state and local government workforce, compared wi th one-half of private industry. ECEC quarterly publication focus ECEC news releases are published quarterly, providing civilian, private industry, and state and local government cost per hour estimates as well as additio nal detail on a specific compensation cost topic of interest. This quarter focuses on paid leave and legally required benefits costs in private industry. Topics of news releases for the upcoming reference periods are as follows:

• March 2010—Health benefit co sts in private industry

• June 2010—Retirement and savings be nefit costs in private industry

• September 2010—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 of the BLS Handbook of Methods at: http://www.bls.gov/opub/hom/pdf/homch8.pdf.

# - 5 - **Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Civilian workers, by major occupational and industry group, December 2009** 

Compensation

component Occupational group

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

Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $29.37 100.0 $48.17 100.0 $22.13 100.0 $16.17 100.0

Wages and salaries .............................................. 20.49 69.8 33.77 70.1 15.66 70.7 11.50 71.1 Total benefits ........................................................ 8.88 30.2 14.41 29.9 6.47 29.3 4.67 28.9

Paid leave ......................................................... 2.04 6.9 3.83 8.0 1.46 6.6 0.90 5.6

Vacation ........................................................ 0.98 3.3 1.80 3.7 0.71 3.2 0.43 2.7 Holiday .......................................................... 0.64 2.2 1.17 2.4 0.47 2.1 0.28 1.8 Sick ............................................................... 0.32 1.1 0.66 1.4 0.21 0.9 0.15 0.9 Personal ....................................................... 0.10 0.3 0.21 0.4 0.07 0.3 0.04 0.2 Supplemental pay ............................................. 0.74 2.5 1.22 2.5 0.48 2.2 0.29 1.8

Overtime and premium 4 ............................... 0.25 0.8 0.16 0.3 0.14 0.6 0.17 1.0 Shift differentials ........................................... 0.06 0.2 0.10 0.2 0.02 0.1 0.05 0.3 Nonproduction bonuses ................................ 0.43 1.5 0.96 2.0 0.32 1.4 0.07 0.4
Insurance .......................................................... 2.54 8.7 3.78 7.9 2.10 9.5 1.38 8.5

Life ................................................................ 0.05 0.2 0.10 0.2 0.03 0.2 0.02 0.1 Health ........................................................... 2.40 8.2 3.54 7.3 2.01 9.1 1.33 8.2 Short-term disability ...................................... 0.05 0.2 0.07 0.1 0.03 0.2 0.02 0.1 Long-term disability ...................................... 0.04 0.1 0.08 0.2 0.03 0.1 5 ( ) 6 ( ) Retirement and savings .................................... 1.29 4.4 2.41 5.0 0.72 3.3 0.63 3.9

Defined benefit ............................................. 0.78 2.6 1.44 3.0 0.33 1.5 0.48 3.0 Defined contribution ...................................... 0.51 1.7 0.97 2.0 0.40 1.8 0.14 0.9 Legally required benefits .................................. 2.27 7.7 3.17 6.6 1.72 7.8 1.47 9.1

Social Security and Medicare ....................... 1.67 5.7 2.65 5.5 1.31 5.9 0.96 6.0

Social Security 7 ........................................ 1.33 4.5 2.09 4.3 1.05 4.8 0.77 4.8 Medicare ................................................... 0.34 1.1 0.56 1.2 0.25 1.1 0.19 1.2 Federal unemployment insurance ................ 0.03 0.1 0.02 6 ( ) 0.03 0.1 0.03 0.2 State unemployment insurance .................... 0.13 0.5 0.13 0.3 0.13 0.6 0.11 0.7 Workers’ compensation ................................ 0.44 1.5 0.37 0.8 0.25 1.1 0.36 2.3

See footnotes at end of table.

# - 6 - **Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Civilian workers, by major occupational and industry group, December 2009 — Continued** 

Compensation

component Occupational group Industry group
Natural resources, construction, and maintenance Production, transportation, and material moving Goodsproducing 2 Serviceproviding 3

Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $31.02 100.0 $23.75 100.0 $32.17 100.0 $28.89 100.0

Wages and salaries .............................................. 21.00 67.7 15.89 66.9 21.60 67.1 20.30 70.3 Total benefits ........................................................ 10.02 32.3 7.86 33.1 10.57 32.9 8.59 29.7

Paid leave ......................................................... 1.69 5.5 1.43 6.0 2.10 6.5 2.03 7.0

Vacation ........................................................ 0.88 2.8 0.73 3.1 1.12 3.5 0.96 3.3 Holiday .......................................................... 0.55 1.8 0.50 2.1 0.75 2.3 0.63 2.2 Sick ............................................................... 0.18 0.6 0.16 0.7 0.18 0.6 0.34 1.2 Personal ....................................................... 0.08 0.3 0.04 0.2 0.05 0.2 0.11 0.4 Supplemental pay ............................................. 0.95 3.1 0.81 3.4 1.20 3.7 0.66 2.3

Overtime and premium 4 ............................... 0.64 2.1 0.51 2.1 0.57 1.8 0.19 0.7 Shift differentials ........................................... 0.05 0.2 0.09 0.4 0.09 0.3 0.06 0.2 Nonproduction bonuses ................................ 0.26 0.9 0.21 0.9 0.54 1.7 0.41 1.4
Insurance .......................................................... 2.74 8.8 2.49 10.5 3.01 9.4 2.46 8.5

Life ................................................................ 0.06 0.2 0.04 0.2 0.07 0.2 0.05 0.2 Health ........................................................... 2.57 8.3 2.35 9.9 2.81 8.7 2.33 8.1 Short-term disability ...................................... 0.08 0.3 0.06 0.2 0.09 0.3 0.04 0.1 Long-term disability ...................................... 0.03 0.1 0.05 0.2 0.05 0.1 0.04 0.1 Retirement and savings .................................... 1.57 5.1 0.90 3.8 1.37 4.3 1.27 4.4

Defined benefit ............................................. 1.09 3.5 0.53 2.2 0.76 2.4 0.78 2.7 Defined contribution ...................................... 0.48 1.6 0.37 1.5 0.61 1.9 0.49 1.7 Legally required benefits .................................. 3.06 9.9 2.23 9.4 2.89 9.0 2.17 7.5

Social Security and Medicare ....................... 1.77 5.7 1.36 5.7 1.85 5.7 1.64 5.7

Social Security 7 ........................................ 1.43 4.6 1.09 4.6 1.49 4.6 1.30 4.5 Medicare ................................................... 0.34 1.1 0.26 1.1 0.36 1.1 0.33 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.18 0.6 0.16 0.7 0.20 0.6 0.12 0.4 Workers’ compensation ................................ 1.09 3.5 0.68 2.9 0.81 2.5 0.38 1.3

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

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

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

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

# - 7 - **Table 2. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Civilian workers, by occupational and industry group, December 2009** 

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

Civilian workers 1 ....................................................... $29.37 $20.49 $8.88 $2.04 $0.74 $2.54 $1.29 $2.27 **Occupational group** Management, professional, and related ....... 48.17 33.77 14.41 3.83 1.22 3.78 2.41 3.17

Management, business, and financial ...... 54.53 37.78 16.75 4.99 1.93 3.84 2.44 3.56 Professional and related ........................... 45.84 32.30 13.54 3.41 0.96 3.76 2.40 3.02

Teachers 2 ............................................. 52.49 37.69 14.80 2.70 0.14 4.99 3.96 3.00

Primary, secondary, and special education school teachers .............. 51.18 36.36 14.82 2.44 0.16 5.50 3.98 2.74 Registered nurses ................................ 47.18 33.21 13.97 3.91 1.50 3.35 1.76 3.46 Sales and office ............................................ 22.13 15.66 6.47 1.46 0.48 2.10 0.72 1.72

Sales and related ...................................... 20.57 15.36 5.22 1.10 0.55 1.36 0.49 1.71 Office and administrative support ............. 23.06 15.84 7.22 1.67 0.43 2.54 0.86 1.72 Service .......................................................... 16.17 11.50 4.67 0.90 0.29 1.38 0.63 1.47 Natural resources, construction, and maintenance ............................................... 31.02 21.00 10.02 1.69 0.95 2.74 1.57 3.06 Construction, extraction, farming, fishing, and forestry 3 ........................................... 30.99 20.77 10.22 1.27 1.02 2.61 1.92 3.40 Installation, maintenance, and repair ........ 31.06 21.25 9.81 2.13 0.88 2.87 1.21 2.72 Production, transportation, and material moving ........................................................ 23.75 15.89 7.86 1.43 0.81 2.49 0.90 2.23 Production ................................................ 24.16 16.11 8.05 1.57 0.95 2.62 0.71 2.20 Transportation and material moving ......... 23.37 15.69 7.68 1.31 0.67 2.37 1.07 2.25 **Industry group**
Education and health services ...................... 34.06 23.83 10.23 2.41 0.43 3.29 1.81 2.29

Educational services ................................. 41.87 29.12 12.75 2.64 0.15 4.50 3.03 2.43

Elementary and secondary schools ...... 41.87 28.92 12.95 2.27 0.15 4.91 3.30 2.31 Junior colleges, colleges, and universities ......................................... 44.41 30.95 13.46 3.67 0.14 4.10 2.82 2.73 Health care and social assistance ............ 28.33 19.95 8.38 2.25 0.64 2.40 0.91 2.19

Hospitals ............................................... 36.14 24.38 11.76 3.18 1.09 3.51 1.42 2.57 Percent of total compensation

Civilian workers 1 ....................................................... 100.0 69.8 30.2 6.9 2.5 8.7 4.4 7.7 **Occupational group** Management, professional, and related ....... 100.0 70.1 29.9 8.0 2.5 7.9 5.0 6.6

Management, business, and financial ...... 100.0 69.3 30.7 9.1 3.5 7.0 4.5 6.5 Professional and related ........................... 100.0 70.5 29.5 7.4 2.1 8.2 5.2 6.6

Teachers 2 ............................................. 100.0 71.8 28.2 5.2 0.3 9.5 7.6 5.7

Primary, secondary, and special education school teachers .............. 100.0 71.0 29.0 4.8 0.3 10.7 7.8 5.4 Registered nurses ................................ 100.0 70.4 29.6 8.3 3.2 7.1 3.7 7.3 Sales and office ............................................ 100.0 70.7 29.3 6.6 2.2 9.5 3.3 7.8

Sales and related ...................................... 100.0 74.6 25.4 5.4 2.7 6.6 2.4 8.3 Office and administrative support ............. 100.0 68.7 31.3 7.2 1.9 11.0 3.7 7.5 Service .......................................................... 100.0 71.1 28.9 5.6 1.8 8.5 3.9 9.1 Natural resources, construction, and maintenance ............................................... 100.0 67.7 32.3 5.5 3.1 8.8 5.1 9.9 Construction, extraction, farming, fishing, and forestry 3 ........................................... 100.0 67.0 33.0 4.1 3.3 8.4 6.2 11.0 Installation, maintenance, and repair ........ 100.0 68.4 31.6 6.9 2.8 9.2 3.9 8.7 Production, transportation, and material moving ........................................................ 100.0 66.9 33.1 6.0 3.4 10.5 3.8 9.4 Production ................................................ 100.0 66.7 33.3 6.5 3.9 10.9 2.9 9.1 Transportation and material moving ......... 100.0 67.1 32.9 5.6 2.9 10.1 4.6 9.6 **Industry group**
Education and health services ...................... 100.0 70.0 30.0 7.1 1.3 9.6 5.3 6.7

Educational services ................................. 100.0 69.6 30.4 6.3 0.3 10.7 7.2 5.8

Elementary and secondary schools ...... 100.0 69.1 30.9 5.4 0.4 11.7 7.9 5.5 Junior colleges, colleges, and universities ......................................... 100.0 69.7 30.3 8.3 0.3 9.2 6.3 6.2 Health care and social assistance ............ 100.0 70.4 29.6 7.9 2.3 8.5 3.2 7.7

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

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

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

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

# - 8 - **Table 3. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and loc al**  **government workers, by major occupational and industry group, December 2009**

Compensation

component Occupational group 1 Industry group

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

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $39.60 100.0 $48.15 100.0 $27.57 100.0 $29.37 100.0 $39.64 100.0

Wages and salaries .............................................. 26.11 65.9 32.96 68.5 16.94 61.4 17.72 60.3 26.15 66.0 Total benefits ........................................................ 13.49 34.1 15.19 31.5 10.63 38.6 11.65 39.7 13.49 34.0

Paid leave ......................................................... 2.99 7.6 3.33 6.9 2.49 9.0 2.61 8.9 2.99 7.5

Vacation ........................................................ 1.13 2.9 1.13 2.3 1.12 4.0 1.13 3.8 1.13 2.8 Holiday .......................................................... 0.90 2.3 0.95 2.0 0.79 2.9 0.84 2.9 0.89 2.3 Sick ............................................................... 0.76 1.9 0.96 2.0 0.48 1.8 0.52 1.8 0.76 1.9 Personal ....................................................... 0.21 0.5 0.29 0.6 0.10 0.4 0.12 0.4 0.21 0.5 Supplemental pay ............................................. 0.33 0.8 0.25 0.5 0.20 0.7 0.55 1.9 0.33 0.8

Overtime and premium 3 ............................... 0.17 0.4 0.08 0.2 0.11 0.4 0.36 1.2 0.17 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 0.14 0.3 0.07 0.3 0.11 0.4 0.12 0.3
Insurance .......................................................... 4.61 11.6 5.11 10.6 4.21 15.3 3.71 12.6 4.61 11.6

Life ................................................................ 0.09 0.2 0.12 0.3 0.05 0.2 0.04 0.2 0.09 0.2 Health ........................................................... 4.45 11.2 4.90 10.2 4.11 14.9 3.62 12.3 4.45 11.2 Short-term disability ...................................... 0.02 0.1 0.03 0.1 0.02 0.1 0.02 0.1 0.02 0.1 Long-term disability ...................................... 0.05 0.1 0.06 0.1 0.03 0.1 0.03 0.1 0.05 0.1 Retirement and savings .................................... 3.19 8.1 3.78 7.9 2.00 7.3 2.83 9.6 3.19 8.1

Defined benefit ............................................. 2.86 7.2 3.38 7.0 1.77 6.4 2.60 8.9 2.86 7.2 Defined contribution ...................................... 0.33 0.8 0.41 0.8 0.23 0.8 0.22 0.8 0.33 0.8 Legally required benefits .................................. 2.36 6.0 2.71 5.6 1.72 6.3 1.96 6.7 2.36 6.0

Social Security and Medicare ....................... 1.84 4.7 2.25 4.7 1.33 4.8 1.29 4.4 1.84 4.7

Social Security 4 ........................................ 1.43 3.6 1.74 3.6 1.06 3.8 1.00 3.4 1.43 3.6 Medicare ................................................... 0.42 1.0 0.52 1.1 0.28 1.0 0.29 1.0 0.42 1.1 Federal unemployment insurance ................ 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) State unemployment insurance .................... 0.07 0.2 0.06 0.1 0.06 0.2 0.07 0.3 0.07 0.2 Workers’ compensation ................................ 0.45 1.1 0.39 0.8 0.33 1.2 0.60 2.0 0.45 1.1

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

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

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

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

# - 9 - **Table 4. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and local government workers, by occupational and industry group, December 2009** 

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked
State and local government workers ........................ $39.60 $26.11 $13.49 $2.99 $0.33 $4.61 $3.19 $2.36 **Occupational group** Management, professional, and related ....... 48.15 32.96 15.19 3.33 0.25 5.11 3.78 2.71

Professional and related ........................... 47.32 32.54 14.78 3.01 0.23 5.12 3.77 2.64

Teachers 1 ............................................. 54.85 38.83 16.02 2.79 0.13 5.63 4.54 2.93

Primary, secondary, and special education school teachers .............. 53.72 37.93 15.79 2.54 0.15 5.96 4.39 2.76 Sales and office ............................................ 27.57 16.94 10.63 2.49 0.20 4.21 2.00 1.72

Office and administrative support ............. 27.77 17.02 10.75 2.53 0.20 4.28 2.03 1.72 Service .......................................................... 29.37 17.72 11.65 2.61 0.55 3.71 2.83 1.96 **Industry group**
Education and health services ...................... 41.70 28.39 13.31 2.71 0.20 4.84 3.22 2.34

Educational services ................................. 42.68 29.26 13.42 2.63 0.14 4.93 3.37 2.34

Elementary and secondary schools ...... 42.47 29.14 13.33 2.31 0.15 5.10 3.48 2.28 Junior colleges, colleges, and universities ......................................... 43.67 29.85 13.82 3.66 0.13 4.42 3.06 2.54 Health care and social assistance ............ 34.83 22.28 12.55 3.28 0.62 4.23 2.15 2.28

Hospitals ............................................... 36.73 23.55 13.18 3.50 0.74 4.43 2.16 2.36 Public administration .................................... 37.49 23.14 14.36 3.59 0.55 4.38 3.41 2.42 Percent of total compensation
State and local government workers ........................ 100.0 65.9 34.1 7.6 0.8 11.6 8.1 6.0 **Occupational group** Management, professional, and related ....... 100.0 68.5 31.5 6.9 0.5 10.6 7.9 5.6

Professional and related ........................... 100.0 68.8 31.2 6.4 0.5 10.8 8.0 5.6

Teachers 1 ............................................. 100.0 70.8 29.2 5.1 0.2 10.3 8.3 5.3

Primary, secondary, and special education school teachers .............. 100.0 70.6 29.4 4.7 0.3 11.1 8.2 5.1 Sales and office ............................................ 100.0 61.4 38.6 9.0 0.7 15.3 7.3 6.3

Office and administrative support ............. 100.0 61.3 38.7 9.1 0.7 15.4 7.3 6.2 Service .......................................................... 100.0 60.3 39.7 8.9 1.9 12.6 9.6 6.7 **Industry group**
Education and health services ...................... 100.0 68.1 31.9 6.5 0.5 11.6 7.7 5.6

Educational services ................................. 100.0 68.6 31.4 6.2 0.3 11.6 7.9 5.5

Elementary and secondary schools ...... 100.0 68.6 31.4 5.4 0.4 12.0 8.2 5.4 Junior colleges, colleges, and universities ......................................... 100.0 68.4 31.6 8.4 0.3 10.1 7.0 5.8 Health care and social assistance ............ 100.0 64.0 36.0 9.4 1.8 12.1 6.2 6.5

Hospitals ............................................... 100.0 64.1 35.9 9.5 2.0 12.0 5.9 6.4 Public administration .................................... 100.0 61.7 38.3 9.6 1.5 11.7 9.1 6.5

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

# - 10 - **Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major occupational group and bargaining unit status, December**  **2009**

Compensation component Occupational group

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

Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $27.42 100.0 $48.19 100.0 $21.60 100.0 $13.66 100.0

Wages and salaries .............................................. 19.41 70.8 34.12 70.8 15.53 71.9 10.32 75.5 Total benefits ........................................................ 8.00 29.2 14.07 29.2 6.07 28.1 3.34 24.5

Paid leave ......................................................... 1.86 6.8 4.05 8.4 1.36 6.3 0.58 4.2

Vacation ........................................................ 0.95 3.5 2.09 4.3 0.67 3.1 0.30 2.2 Holiday .......................................................... 0.60 2.2 1.26 2.6 0.44 2.1 0.18 1.3 Sick ............................................................... 0.23 0.8 0.53 1.1 0.18 0.8 0.08 0.6 Personal ....................................................... 0.08 0.3 0.17 0.4 0.06 0.3 0.02 0.2 Supplemental pay ............................................. 0.82 3.0 1.64 3.4 0.50 2.3 0.24 1.8

Overtime and premium 1 ............................... 0.26 1.0 0.19 0.4 0.14 0.7 0.13 1.0 Shift differentials ........................................... 0.07 0.2 0.13 0.3 0.02 0.1 0.04 0.3 Nonproduction bonuses ................................ 0.49 1.8 1.32 2.7 0.34 1.6 0.07 0.5
Insurance .......................................................... 2.15 7.8 3.20 6.6 1.90 8.8 0.93 6.8

Life ................................................................ 0.04 0.2 0.08 0.2 0.03 0.2 2 ( ) 3 ( ) Health ........................................................... 2.01 7.3 2.94 6.1 1.80 8.3 0.90 6.6 Short-term disability ...................................... 0.05 0.2 0.09 0.2 0.04 0.2 0.02 0.1 Long-term disability ...................................... 0.04 0.1 0.09 0.2 0.03 0.1 2 ( ) 3 ( ) Retirement and savings .................................... 0.92 3.4 1.81 3.8 0.60 2.8 0.21 1.5

Defined benefit ............................................. 0.38 1.4 0.60 1.2 0.18 0.9 0.08 0.6 Defined contribution ...................................... 0.55 2.0 1.21 2.5 0.41 1.9 0.13 0.9 Legally required benefits .................................. 2.25 8.2 3.36 7.0 1.72 8.0 1.38 10.1

Social Security and Medicare ....................... 1.63 6.0 2.82 5.9 1.30 6.0 0.90 6.6

Social Security 4 ........................................ 1.31 4.8 2.25 4.7 1.05 4.9 0.73 5.4 Medicare ................................................... 0.32 1.2 0.57 1.2 0.25 1.2 0.17 1.3 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.2 0.04 0.3 State unemployment insurance .................... 0.15 0.5 0.15 0.3 0.14 0.6 0.12 0.9 Workers’ compensation ................................ 0.44 1.6 0.36 0.7 0.24 1.1 0.32 2.3

See footnotes at end of table.

# - 11 - **Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major occupational group and bargaining unit status, December**  **2009 — Continued**

Compensation

component Occupational group Bargaining unit status
Natural resources, construction, and maintenance Production, transportation, and material moving Union Nonunion

Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $30.77 100.0 $23.49 100.0 $36.62 100.0 $26.37 100.0

Wages and salaries .............................................. 21.05 68.4 15.80 67.3 22.75 62.1 19.04 72.2 Total benefits ........................................................ 9.72 31.6 7.69 32.7 13.88 37.9 7.33 27.8

Paid leave ......................................................... 1.55 5.0 1.40 5.9 2.71 7.4 1.76 6.7

Vacation ........................................................ 0.82 2.7 0.72 3.1 1.41 3.8 0.90 3.4 Holiday .......................................................... 0.51 1.6 0.49 2.1 0.80 2.2 0.57 2.2 Sick ............................................................... 0.14 0.5 0.14 0.6 0.37 1.0 0.21 0.8 Personal ....................................................... 0.08 0.2 0.04 0.2 0.14 0.4 0.07 0.3 Supplemental pay ............................................. 0.99 3.2 0.82 3.5 1.13 3.1 0.78 3.0

Overtime and premium 1 ............................... 0.66 2.2 0.52 2.2 0.73 2.0 0.21 0.8 Shift differentials ........................................... 0.04 0.1 0.09 0.4 0.17 0.5 0.05 0.2 Nonproduction bonuses ................................ 0.28 0.9 0.21 0.9 0.23 0.6 0.52 2.0
Insurance .......................................................... 2.57 8.4 2.40 10.2 4.50 12.3 1.88 7.1

Life ................................................................ 0.06 0.2 0.04 0.2 0.08 0.2 0.04 0.2 Health ........................................................... 2.40 7.8 2.25 9.6 4.21 11.5 1.76 6.7 Short-term disability ...................................... 0.08 0.3 0.06 0.2 0.13 0.4 0.04 0.2 Long-term disability ...................................... 0.03 0.1 0.05 0.2 0.08 0.2 0.04 0.1 Retirement and savings .................................... 1.46 4.8 0.84 3.6 2.42 6.6 0.75 2.9

Defined benefit ............................................. 0.95 3.1 0.46 2.0 1.70 4.7 0.23 0.9 Defined contribution ...................................... 0.51 1.7 0.37 1.6 0.71 1.9 0.53 2.0 Legally required benefits .................................. 3.14 10.2 2.23 9.5 3.11 8.5 2.16 8.2

Social Security and Medicare ....................... 1.79 5.8 1.35 5.8 1.99 5.4 1.59 6.0

Social Security 4 ........................................ 1.45 4.7 1.09 4.7 1.61 4.4 1.28 4.9 Medicare ................................................... 0.34 1.1 0.26 1.1 0.39 1.1 0.31 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.19 0.6 0.17 0.7 0.21 0.6 0.14 0.5 Workers’ compensation ................................ 1.14 3.7 0.68 2.9 0.88 2.4 0.39 1.5

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

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

# - 12 - **Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus try**  **workers, by major industry group, December 2009**

Compensation

component Goods-producing 1 Service-providing 2

All goodsproducing 1 Construction Manufacturing Allserviceproviding 3 Trade, transportation, and utilities Information

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $32.14 100.0 $31.23 100.0 $31.92 100.0 $26.43 100.0 $23.26 100.0 $41.22 100.0

Wages and salaries .............................................. 21.60 67.2 21.67 69.4 21.22 66.5 18.96 71.7 16.51 71.0 28.26 68.5 Total benefits ........................................................ 10.54 32.8 9.56 30.6 10.70 33.5 7.47 28.3 6.75 29.0 12.97 31.5

Paid leave ......................................................... 2.08 6.5 1.14 3.6 2.44 7.6 1.81 6.9 1.40 6.0 3.83 9.3

Vacation ........................................................ 1.11 3.5 0.64 2.0 1.28 4.0 0.92 3.5 0.72 3.1 1.96 4.8 Holiday .......................................................... 0.74 2.3 0.39 1.3 0.88 2.7 0.57 2.1 0.44 1.9 1.02 2.5 Sick ............................................................... 0.17 0.5 0.08 0.3 0.21 0.7 0.24 0.9 0.19 0.8 0.48 1.2 Personal ....................................................... 0.05 0.2 0.03 0.1 0.06 0.2 0.08 0.3 0.05 0.2 0.37 0.9 Supplemental pay ............................................. 1.21 3.8 1.08 3.5 1.21 3.8 0.74 2.8 0.55 2.3 1.13 2.7

Overtime and premium 6 ............................... 0.57 1.8 0.62 2.0 0.53 1.7 0.20 0.7 0.26 1.1 0.36 0.9 Shift differentials ........................................... 0.09 0.3 4 ( ) 5 ( ) 0.13 0.4 0.06 0.2 0.02 0.1 0.06 0.1 Nonproduction bonuses ................................ 0.55 1.7 0.46 1.5 0.55 1.7 0.48 1.8 0.26 1.1 0.70 1.7
Insurance .......................................................... 3.00 9.3 2.27 7.3 3.25 10.2 1.97 7.5 1.94 8.4 3.65 8.9

Life ................................................................ 0.07 0.2 0.06 0.2 0.07 0.2 0.04 0.1 0.03 0.1 0.05 0.1 Health ........................................................... 2.80 8.7 2.14 6.8 3.03 9.5 1.85 7.0 1.84 7.9 3.36 8.1 Short-term disability ...................................... 0.09 0.3 0.06 0.2 0.10 0.3 0.05 0.2 0.03 0.1 0.18 0.4 Long-term disability ...................................... 0.04 0.1 0.02 0.1 0.05 0.2 0.04 0.2 0.04 0.2 0.07 0.2 Retirement and savings .................................... 1.36 4.2 1.60 5.1 1.17 3.7 0.83 3.1 0.82 3.5 1.47 3.6

Defined benefit ............................................. 0.74 2.3 1.04 3.3 0.56 1.8 0.30 1.1 0.37 1.6 0.54 1.3 Defined contribution ...................................... 0.62 1.9 0.56 1.8 0.61 1.9 0.53 2.0 0.45 1.9 0.94 2.3 Legally required benefits .................................. 2.89 9.0 3.47 11.1 2.63 8.2 2.12 8.0 2.03 8.7 2.88 7.0

Social Security and Medicare ....................... 1.85 5.8 1.80 5.8 1.84 5.8 1.59 6.0 1.38 5.9 2.41 5.8

Social Security 7 ........................................ 1.49 4.6 1.46 4.7 1.49 4.7 1.28 4.8 1.11 4.8 1.93 4.7 Medicare ................................................... 0.36 1.1 0.34 1.1 0.36 1.1 0.31 1.2 0.27 1.1 0.48 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.04 0.2 0.03 0.1 State unemployment insurance .................... 0.20 0.6 0.25 0.8 0.18 0.6 0.14 0.5 0.14 0.6 0.16 0.4 Workers’ compensation ................................ 0.81 2.5 1.38 4.4 0.57 1.8 0.36 1.4 0.49 2.1 0.28 0.7

See footnotes at end of table.

# - 13 - **Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major industry group, December 2009 — Continued** 

Compensation

component Service-providing 2

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

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $36.39 100.0 $33.05 100.0 $29.29 100.0 $11.99 100.0 $24.35 100.0

Wages and salaries .............................................. 24.70 67.9 24.02 72.7 20.98 71.6 9.49 79.2 18.06 74.2 Total benefits ........................................................ 11.69 32.1 9.04 27.3 8.31 28.4 2.49 20.8 6.29 25.8

Paid leave ......................................................... 2.97 8.2 2.30 7.0 2.23 7.6 0.38 3.1 1.53 6.3

Vacation ........................................................ 1.51 4.1 1.20 3.6 1.09 3.7 0.21 1.8 0.71 2.9 Holiday .......................................................... 0.91 2.5 0.76 2.3 0.68 2.3 0.12 1.0 0.57 2.3 Sick ............................................................... 0.41 1.1 0.27 0.8 0.34 1.2 0.03 0.3 0.20 0.8 Personal ....................................................... 0.15 0.4 0.07 0.2 0.12 0.4 4 ( ) 5 ( ) 0.05 0.2 Supplemental pay ............................................. 1.90 5.2 1.18 3.6 0.57 2.0 0.12 1.0 0.51 2.1

Overtime and premium 6 ............................... 0.15 0.4 0.20 0.6 0.21 0.7 0.06 0.5 0.15 0.6 Shift differentials ........................................... 4 ( ) 5 ( ) 0.03 0.1 0.20 0.7 4 ( ) 5 ( ) 4 ( ) 5 ( ) Nonproduction bonuses ................................ 1.74 4.8 0.94 2.9 0.17 0.6 0.05 0.5 0.35 1.4
Insurance .......................................................... 2.92 8.0 2.07 6.3 2.31 7.9 0.63 5.2 1.49 6.1

Life ................................................................ 0.06 0.2 0.06 0.2 0.03 0.1 4 ( ) 5 ( ) 0.07 0.3 Health ........................................................... 2.71 7.4 1.90 5.8 2.19 7.5 0.60 5.0 1.36 5.6 Short-term disability ...................................... 0.09 0.3 0.06 0.2 0.04 0.1 4 ( ) 5 ( ) 0.03 0.1 Long-term disability ...................................... 0.06 0.2 0.05 0.2 0.05 0.2 4 ( ) 5 ( ) 0.03 0.1 Retirement and savings .................................... 1.48 4.1 0.96 2.9 0.93 3.2 0.10 0.9 0.65 2.7

Defined benefit ............................................. 0.53 1.5 0.31 0.9 0.28 1.0 0.02 0.2 0.27 1.1 Defined contribution ...................................... 0.95 2.6 0.65 2.0 0.65 2.2 0.08 0.7 0.38 1.6 Legally required benefits .................................. 2.42 6.6 2.53 7.7 2.26 7.7 1.26 10.5 2.11 8.6

Social Security and Medicare ....................... 2.06 5.7 1.97 6.0 1.77 6.0 0.85 7.1 1.51 6.2

Social Security 7 ........................................ 1.63 4.5 1.58 4.8 1.42 4.9 0.69 5.8 1.22 5.0 Medicare ................................................... 0.43 1.2 0.40 1.2 0.34 1.2 0.16 1.4 0.29 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.04 0.3 0.03 0.1 State unemployment insurance .................... 0.14 0.4 0.16 0.5 0.13 0.4 0.12 1.0 0.13 0.5 Workers’ compensation ................................ 0.19 0.5 0.36 1.1 0.35 1.2 0.25 2.1 0.44 1.8

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

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

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

4 Cost per hour worked is $0.01 or less. 5 Less than .05 percent. 6 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).

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

# - 14 - **Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by census region and division, December 2009** 

Compensation

component Census region and division 1
Northeast Northeast divisions South South divisions

Cost Percent New England Middle Atlantic Cost Percent South Atlantic

Cost Percent Cost Percent Cost Percent Total compensation .................................................. $31.87 100.0 $33.67 100.0 $31.17 100.0 $24.47 100.0 $25.41 100.0

Wages and salaries .............................................. 22.05 69.2 23.25 69.1 21.57 69.2 17.66 72.2 18.36 72.3 Total benefits ........................................................ 9.82 30.8 10.41 30.9 9.60 30.8 6.81 27.8 7.05 27.7

Paid leave ......................................................... 2.35 7.4 2.49 7.4 2.29 7.4 1.59 6.5 1.69 6.6

Vacation ........................................................ 1.17 3.7 1.26 3.7 1.13 3.6 0.81 3.3 0.85 3.3 Holiday .......................................................... 0.75 2.3 0.82 2.4 0.72 2.3 0.52 2.1 0.55 2.2 Sick ............................................................... 0.31 1.0 0.29 0.9 0.31 1.0 0.20 0.8 0.21 0.8 Personal ....................................................... 0.13 0.4 0.12 0.4 0.13 0.4 0.07 0.3 0.07 0.3 Supplemental pay ............................................. 1.25 3.9 1.61 4.8 1.11 3.6 0.66 2.7 0.63 2.5

Overtime and premium 2 ............................... 0.26 0.8 0.26 0.8 0.26 0.8 0.25 1.0 0.24 0.9 Shift differentials ........................................... 0.07 0.2 0.07 0.2 0.07 0.2 0.06 0.3 0.07 0.3 Nonproduction bonuses ................................ 0.92 2.9 1.28 3.8 0.77 2.5 0.35 1.4 0.32 1.3
Insurance .......................................................... 2.49 7.8 2.50 7.4 2.48 8.0 1.84 7.5 1.90 7.5

Life ................................................................ 0.05 0.2 0.06 0.2 0.05 0.1 0.04 0.2 0.04 0.2 Health ........................................................... 2.32 7.3 2.32 6.9 2.31 7.4 1.71 7.0 1.77 7.0 Short-term disability ...................................... 0.08 0.2 0.07 0.2 0.08 0.3 0.04 0.2 0.05 0.2 Long-term disability ...................................... 0.05 0.1 0.06 0.2 0.04 0.1 0.04 0.2 0.04 0.2 Retirement and savings .................................... 1.17 3.7 1.18 3.5 1.16 3.7 0.76 3.1 0.80 3.2

Defined benefit ............................................. 0.47 1.5 0.44 1.3 0.49 1.6 0.27 1.1 0.27 1.1 Defined contribution ...................................... 0.69 2.2 0.74 2.2 0.68 2.2 0.49 2.0 0.53 2.1 Legally required benefits .................................. 2.57 8.1 2.63 7.8 2.55 8.2 1.96 8.0 2.04 8.0

Social Security and Medicare ....................... 1.86 5.8 1.97 5.8 1.82 5.8 1.49 6.1 1.54 6.1

Social Security 3 ........................................ 1.49 4.7 1.57 4.7 1.45 4.7 1.20 4.9 1.24 4.9 Medicare ................................................... 0.37 1.2 0.40 1.2 0.36 1.2 0.29 1.2 0.30 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.23 0.7 0.23 0.7 0.23 0.7 0.08 0.3 0.09 0.3 Workers’ compensation ................................ 0.45 1.4 0.40 1.2 0.47 1.5 0.36 1.5 0.38 1.5

See footnotes at end of table.

# - 15 - **Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by census region and division, December 2009 — Continued** 

Compensation

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

Central West South Central Cost Percent East North Central West North Central Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $21.02 100.0 $24.59 100.0 $26.10 100.0 $26.75 100.0 $24.73 100.0

Wages and salaries .............................................. 15.00 71.3 17.79 72.4 18.31 70.1 18.68 69.8 17.52 70.8 Total benefits ........................................................ 6.03 28.7 6.79 27.6 7.79 29.9 8.07 30.2 7.21 29.2

Paid leave ......................................................... 1.30 6.2 1.58 6.4 1.73 6.6 1.80 6.7 1.59 6.4

Vacation ........................................................ 0.68 3.3 0.81 3.3 0.91 3.5 0.94 3.5 0.86 3.5 Holiday .......................................................... 0.42 2.0 0.52 2.1 0.56 2.2 0.59 2.2 0.50 2.0 Sick ............................................................... 0.14 0.7 0.19 0.8 0.19 0.7 0.19 0.7 0.18 0.7 Personal ....................................................... 0.06 0.3 0.06 0.2 0.07 0.3 0.08 0.3 0.05 0.2 Supplemental pay ............................................. 0.54 2.5 0.78 3.2 0.71 2.7 0.75 2.8 0.63 2.6

Overtime and premium 2 ............................... 0.23 1.1 0.28 1.1 0.27 1.0 0.29 1.1 0.24 1.0 Shift differentials ........................................... 0.07 0.3 0.05 0.2 0.08 0.3 0.08 0.3 0.06 0.3 Nonproduction bonuses ................................ 0.23 1.1 0.44 1.8 0.36 1.4 0.38 1.4 0.33 1.3
Insurance .......................................................... 1.84 8.7 1.74 7.1 2.28 8.7 2.38 8.9 2.08 8.4

Life ................................................................ 0.05 0.2 0.04 0.2 0.05 0.2 0.05 0.2 0.04 0.2 Health ........................................................... 1.71 8.1 1.62 6.6 2.14 8.2 2.23 8.3 1.96 7.9 Short-term disability ...................................... 0.05 0.2 0.04 0.2 0.06 0.2 0.06 0.2 0.04 0.2 Long-term disability ...................................... 0.03 0.2 0.04 0.1 0.04 0.2 0.04 0.2 0.04 0.2 Retirement and savings .................................... 0.56 2.7 0.79 3.2 0.91 3.5 0.93 3.5 0.86 3.5

Defined benefit ............................................. 0.23 1.1 0.30 1.2 0.40 1.5 0.43 1.6 0.33 1.4 Defined contribution ...................................... 0.33 1.6 0.49 2.0 0.51 1.9 0.49 1.8 0.53 2.1 Legally required benefits .................................. 1.80 8.5 1.90 7.7 2.16 8.3 2.21 8.3 2.05 8.3

Social Security and Medicare ....................... 1.32 6.3 1.48 6.0 1.56 6.0 1.59 6.0 1.48 6.0

Social Security 3 ........................................ 1.07 5.1 1.19 4.8 1.25 4.8 1.28 4.8 1.19 4.8 Medicare ................................................... 0.25 1.2 0.29 1.2 0.30 1.2 0.31 1.2 0.29 1.2 Federal unemployment insurance ................ 0.03 0.2 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.09 0.4 0.08 0.3 0.16 0.6 0.16 0.6 0.14 0.6 Workers’ compensation ................................ 0.36 1.7 0.31 1.3 0.41 1.6 0.42 1.6 0.40 1.6

See footnotes at end of table.

# - 16 - **Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by census region and division,**  **December 2009 — Continued**

Compensation

component Census region and division 1
West West divisions

Cost Percent Mountain Pacific

Cost Percent Cost Percent Total compensation .................................................. $29.41 100.0 $26.28 100.0 $30.76 100.0

Wages and salaries .............................................. 20.99 71.4 19.07 72.6 21.82 70.9 Total benefits ........................................................ 8.42 28.6 7.21 27.4 8.94 29.1

Paid leave ......................................................... 1.96 6.7 1.67 6.3 2.09 6.8

Vacation ........................................................ 1.03 3.5 0.86 3.3 1.10 3.6 Holiday .......................................................... 0.62 2.1 0.54 2.0 0.65 2.1 Sick ............................................................... 0.26 0.9 0.21 0.8 0.28 0.9 Personal ....................................................... 0.06 0.2 0.06 0.2 0.06 0.2 Supplemental pay ............................................. 0.79 2.7 0.75 2.9 0.80 2.6

Overtime and premium 2 ............................... 0.26 0.9 0.21 0.8 0.29 0.9 Shift differentials ........................................... 0.06 0.2 0.05 0.2 0.06 0.2 Nonproduction bonuses ................................ 0.47 1.6 0.49 1.9 0.46 1.5
Insurance .......................................................... 2.16 7.4 1.85 7.1 2.30 7.5

Life ................................................................ 0.04 0.1 0.04 0.2 0.04 0.1 Health ........................................................... 2.05 7.0 1.74 6.6 2.18 7.1 Short-term disability ...................................... 0.04 0.1 0.03 0.1 0.04 0.1 Long-term disability ...................................... 0.04 0.1 0.04 0.1 0.04 0.1 Retirement and savings .................................... 0.97 3.3 0.79 3.0 1.04 3.4

Defined benefit ............................................. 0.43 1.4 0.29 1.1 0.48 1.6 Defined contribution ...................................... 0.54 1.8 0.50 1.9 0.56 1.8 Legally required benefits .................................. 2.54 8.6 2.15 8.2 2.71 8.8

Social Security and Medicare ....................... 1.75 6.0 1.57 6.0 1.83 5.9

Social Security 3 ........................................ 1.41 4.8 1.26 4.8 1.47 4.8 Medicare ................................................... 0.35 1.2 0.31 1.2 0.36 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.16 0.6 0.11 0.4 0.18 0.6 Workers’ compensation ................................ 0.59 2.0 0.43 1.6 0.66 2.2

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

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

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

# - 17 - **Table 8. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus try**  **workers, by establishment employment size, December 2009**

Compensation

component 1-99 workers 100 workers or more

1-99 workers 1-49 workers 50-99 workers 100 workers or more 100-499 workers 500 workers or more Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $22.82 100.0 $22.10 100.0 $24.98 100.0 $32.70 100.0 $27.91 100.0 $39.13 100.0

Wages and salaries .............................................. 16.81 73.7 16.43 74.3 17.96 71.9 22.41 68.5 19.60 70.2 26.18 66.9 Total benefits ........................................................ 6.01 26.3 5.67 25.7 7.02 28.1 10.29 31.5 8.32 29.8 12.95 33.1

Paid leave ......................................................... 1.26 5.5 1.19 5.4 1.49 6.0 2.54 7.8 1.93 6.9 3.37 8.6

Vacation ........................................................ 0.63 2.8 0.59 2.7 0.74 3.0 1.32 4.1 0.99 3.5 1.78 4.5 Holiday .......................................................... 0.43 1.9 0.41 1.9 0.50 2.0 0.78 2.4 0.63 2.2 1.00 2.5 Sick ............................................................... 0.15 0.6 0.14 0.6 0.18 0.7 0.33 1.0 0.23 0.8 0.45 1.1 Personal ....................................................... 0.05 0.2 0.05 0.2 0.06 0.2 0.11 0.3 0.08 0.3 0.15 0.4 Supplemental pay ............................................. 0.63 2.8 0.61 2.8 0.69 2.7 1.03 3.1 0.76 2.7 1.39 3.6

Overtime and premium 1 ............................... 0.19 0.8 0.17 0.8 0.26 1.1 0.34 1.0 0.31 1.1 0.39 1.0 Shift differentials ........................................... 0.02 0.1 2 ( ) 3 ( ) 0.03 0.1 0.12 0.4 0.07 0.3 0.20 0.5 Nonproduction bonuses ................................ 0.42 1.9 0.43 2.0 0.39 1.6 0.56 1.7 0.38 1.4 0.81 2.1
Insurance .......................................................... 1.52 6.7 1.39 6.3 1.90 7.6 2.87 8.8 2.39 8.6 3.51 9.0

Life ................................................................ 0.03 0.1 0.03 0.1 0.04 0.2 0.06 0.2 0.05 0.2 0.07 0.2 Health ........................................................... 1.43 6.3 1.31 5.9 1.79 7.2 2.67 8.2 2.24 8.0 3.26 8.3 Short-term disability ...................................... 0.03 0.1 0.03 0.1 0.04 0.2 0.08 0.2 0.06 0.2 0.10 0.3 Long-term disability ...................................... 0.02 0.1 0.02 0.1 0.03 0.1 0.06 0.2 0.04 0.1 0.09 0.2 Retirement and savings .................................... 0.56 2.5 0.51 2.3 0.73 2.9 1.33 4.1 0.94 3.4 1.86 4.8

Defined benefit ............................................. 0.20 0.9 0.18 0.8 0.29 1.2 0.58 1.8 0.38 1.4 0.84 2.2 Defined contribution ...................................... 0.36 1.6 0.33 1.5 0.45 1.8 0.76 2.3 0.56 2.0 1.02 2.6 Legally required benefits .................................. 2.03 8.9 1.97 8.9 2.20 8.8 2.52 7.7 2.30 8.2 2.81 7.2

Social Security and Medicare ....................... 1.40 6.1 1.36 6.2 1.52 6.1 1.90 5.8 1.64 5.9 2.26 5.8

Social Security 4 ........................................ 1.13 4.9 1.10 5.0 1.22 4.9 1.53 4.7 1.32 4.7 1.81 4.6 Medicare ................................................... 0.27 1.2 0.27 1.2 0.29 1.2 0.38 1.2 0.32 1.2 0.45 1.2 Federal unemployment insurance ................ 0.04 0.2 0.04 0.2 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.15 0.7 0.15 0.7 0.15 0.6 0.15 0.4 0.15 0.6 0.13 0.3 Workers’ compensation ................................ 0.44 1.9 0.42 1.9 0.50 2.0 0.44 1.3 0.47 1.7 0.39 1.0

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

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

# - 18 - **Table 9. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, goods-producing and service-providing industries, by occupational group, December 2009** 

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

**All workers in private industry** .................................................... $27.42 $19.41 $8.00 $1.86 $0.82 $2.15 $0.92 $2.25 Management, professional, and related ............................. 48.19 34.12 14.07 4.05 1.64 3.20 1.81 3.36

Management, business, and financial ............................ 54.91 38.30 16.61 4.96 2.27 3.58 2.14 3.65 Professional and related ................................................. 45.04 32.16 12.87 3.62 1.35 3.03 1.65 3.23 Sales and office .................................................................. 21.60 15.53 6.07 1.36 0.50 1.90 0.60 1.72

Sales and related ............................................................ 20.53 15.36 5.17 1.09 0.56 1.33 0.48 1.71 Office and administrative support ................................... 22.33 15.65 6.67 1.53 0.47 2.27 0.67 1.72 Service ................................................................................ 13.66 10.32 3.34 0.58 0.24 0.93 0.21 1.38 Natural resources, construction, and maintenance ............ 30.77 21.05 9.72 1.55 0.99 2.57 1.46 3.14

Construction, extraction, farming, fishing, and forestry 1 30.81 20.87 9.94 1.09 1.08 2.43 1.83 3.52 Installation, maintenance, and repair .............................. 30.73 21.24 9.49 2.02 0.91 2.71 1.09 2.76 Production, transportation, and material moving ................ 23.49 15.80 7.69 1.40 0.82 2.40 0.84 2.23

Production ...................................................................... 23.97 16.02 7.95 1.54 0.95 2.59 0.68 2.19 Transportation and material moving ............................... 23.01 15.58 7.43 1.26 0.69 2.22 1.00 2.27 **All workers, goods-producing industries** 2 ......................... 32.14 21.60 10.54 2.08 1.21 3.00 1.36 2.89

Management, professional, and related ............................. 56.13 38.50 17.64 5.04 2.01 4.14 2.57 3.87 Sales and office .................................................................. 27.44 19.24 8.20 1.88 0.77 2.53 0.84 2.19 Natural resources, construction, and maintenance ............ 31.52 21.27 10.26 1.24 1.14 2.62 1.76 3.49 Production, transportation, and material moving ................ 25.42 16.57 8.84 1.65 1.08 2.97 0.80 2.34 **All workers, service-providing industries** 3 ........................ 26.43 18.96 7.47 1.81 0.74 1.97 0.83 2.12

Management, professional, and related ............................. 47.18 33.57 13.61 3.92 1.59 3.09 1.71 3.30 Sales and office .................................................................. 21.21 15.28 5.92 1.32 0.49 1.85 0.58 1.69 Service ................................................................................ 13.58 10.28 3.30 0.57 0.23 0.92 0.20 1.37 Natural resources, construction, and maintenance ............ 29.83 20.79 9.05 1.93 0.81 2.51 1.10 2.71 Production, transportation, and material moving ................ 21.90 15.16 6.74 1.18 0.61 1.93 0.87 2.15 Percent of total compensation

**All workers in private industry** .................................................... 100.0 70.8 29.2 6.8 3.0 7.8 3.4 8.2 Management, professional, and related ............................. 100.0 70.8 29.2 8.4 3.4 6.6 3.8 7.0

Management, business, and financial ............................ 100.0 69.8 30.2 9.0 4.1 6.5 3.9 6.6 Professional and related ................................................. 100.0 71.4 28.6 8.0 3.0 6.7 3.7 7.2 Sales and office .................................................................. 100.0 71.9 28.1 6.3 2.3 8.8 2.8 8.0

Sales and related ............................................................ 100.0 74.8 25.2 5.3 2.7 6.5 2.3 8.3 Office and administrative support ................................... 100.0 70.1 29.9 6.9 2.1 10.2 3.0 7.7 Service ................................................................................ 100.0 75.5 24.5 4.2 1.8 6.8 1.5 10.1 Natural resources, construction, and maintenance ............ 100.0 68.4 31.6 5.0 3.2 8.4 4.8 10.2

Construction, extraction, farming, fishing, and forestry 1 100.0 67.7 32.3 3.5 3.5 7.9 5.9 11.4 Installation, maintenance, and repair .............................. 100.0 69.1 30.9 6.6 3.0 8.8 3.5 9.0 Production, transportation, and material moving ................ 100.0 67.3 32.7 5.9 3.5 10.2 3.6 9.5

Production ...................................................................... 100.0 66.8 33.2 6.4 4.0 10.8 2.8 9.2 Transportation and material moving ............................... 100.0 67.7 32.3 5.5 3.0 9.6 4.3 9.9 **All workers, goods-producing industries** 2 ......................... 100.0 67.2 32.8 6.5 3.8 9.3 4.2 9.0

Management, professional, and related ............................. 100.0 68.6 31.4 9.0 3.6 7.4 4.6 6.9 Sales and office .................................................................. 100.0 70.1 29.9 6.8 2.8 9.2 3.0 8.0 Natural resources, construction, and maintenance ............ 100.0 67.5 32.5 3.9 3.6 8.3 5.6 11.1 Production, transportation, and material moving ................ 100.0 65.2 34.8 6.5 4.2 11.7 3.2 9.2 **All workers, service-providing industries** 3 ........................ 100.0 71.7 28.3 6.9 2.8 7.5 3.1 8.0

Management, professional, and related ............................. 100.0 71.1 28.9 8.3 3.4 6.5 3.6 7.0 Sales and office .................................................................. 100.0 72.1 27.9 6.2 2.3 8.7 2.7 7.9 Service ................................................................................ 100.0 75.7 24.3 4.2 1.7 6.8 1.5 10.1 Natural resources, construction, and maintenance ............ 100.0 69.7 30.3 6.5 2.7 8.4 3.7 9.1 Production, transportation, and material moving ................ 100.0 69.2 30.8 5.4 2.8 8.8 4.0 9.8

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

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

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

# - 19 - **Table 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by industry group, December 2009** 

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

**All workers, goods-producing industries** 1 ......................... $32.14 $21.60 $10.54 $2.08 $1.21 $3.00 $1.36 $2.89

Construction ....................................................................... 31.23 21.67 9.56 1.14 1.08 2.27 1.60 3.47 Manufacturing ..................................................................... 31.92 21.22 10.70 2.44 1.21 3.25 1.17 2.63

Aircraft manufacturing 2 ................................................... 58.66 37.54 21.12 5.74 3.15 5.60 2.63 4.00 **All workers, service-providing industries** 3 ........................ 26.43 18.96 7.47 1.81 0.74 1.97 0.83 2.12

Trade, transportation, and utilities ...................................... 23.26 16.51 6.75 1.40 0.55 1.94 0.82 2.03

Wholesale trade .............................................................. 29.76 20.80 8.96 2.00 0.95 2.52 1.04 2.45 Retail trade ..................................................................... 17.12 12.93 4.19 0.79 0.28 1.20 0.34 1.57 Transportation and warehousing .................................... 32.84 21.58 11.26 2.32 0.79 3.48 1.76 2.91 Utilities ............................................................................ 52.61 33.10 19.51 4.86 1.88 4.81 4.22 3.75 Information .......................................................................... 41.22 28.26 12.97 3.83 1.13 3.65 1.47 2.88 Financial activities .............................................................. 36.39 24.70 11.69 2.97 1.90 2.92 1.48 2.42

Finance and insurance ................................................... 39.24 26.27 12.97 3.30 2.24 3.21 1.73 2.50

Credit intermediation and related activities ................. 33.84 23.03 10.81 2.89 1.37 2.91 1.44 2.20 Insurance carriers and related activities ..................... 37.77 25.74 12.03 3.18 1.16 3.34 1.81 2.53 Real estate and rental and leasing ................................. 25.88 18.94 6.93 1.76 0.63 1.87 0.56 2.13 Professional and business services ................................... 33.05 24.02 9.04 2.30 1.18 2.07 0.96 2.53

Professional and technical services ............................... 43.17 31.04 12.13 3.31 1.90 2.68 1.25 2.99 Administrative and waste services ................................. 21.00 15.93 5.07 0.95 0.48 1.19 0.48 1.97 Education and health services ............................................ 29.29 20.98 8.31 2.23 0.57 2.31 0.93 2.26

Educational services ....................................................... 38.72 28.58 10.14 2.70 0.15 2.81 1.72 2.77

Junior colleges, colleges, and universities ................. 45.73 32.89 12.84 3.68 0.16 3.54 2.39 3.07 Health care and social assistance .................................. 27.74 19.74 8.01 2.15 0.64 2.23 0.80 2.18 Leisure and hospitality ........................................................ 11.99 9.49 2.49 0.38 0.12 0.63 0.10 1.26

Accommodation and food services ................................. 11.27 8.95 2.32 0.32 0.11 0.58 0.09 1.21 Other services .................................................................... 24.35 18.06 6.29 1.53 0.51 1.49 0.65 2.11 Percent of total compensation

**All workers, goods-producing industries** 1 ......................... 100.0 67.2 32.8 6.5 3.8 9.3 4.2 9.0

Construction ....................................................................... 100.0 69.4 30.6 3.6 3.5 7.3 5.1 11.1 Manufacturing ..................................................................... 100.0 66.5 33.5 7.6 3.8 10.2 3.7 8.2

Aircraft manufacturing 2 ................................................... 100.0 64.0 36.0 9.8 5.4 9.5 4.5 6.8 **All workers, service-providing industries** 3 ........................ 100.0 71.7 28.3 6.9 2.8 7.5 3.1 8.0

Trade, transportation, and utilities ...................................... 100.0 71.0 29.0 6.0 2.3 8.4 3.5 8.7

Wholesale trade .............................................................. 100.0 69.9 30.1 6.7 3.2 8.5 3.5 8.2 Retail trade ..................................................................... 100.0 75.5 24.5 4.6 1.6 7.0 2.0 9.2 Transportation and warehousing .................................... 100.0 65.7 34.3 7.1 2.4 10.6 5.4 8.9 Utilities ............................................................................ 100.0 62.9 37.1 9.2 3.6 9.1 8.0 7.1 Information .......................................................................... 100.0 68.5 31.5 9.3 2.7 8.9 3.6 7.0 Financial activities .............................................................. 100.0 67.9 32.1 8.2 5.2 8.0 4.1 6.6

Finance and insurance ................................................... 100.0 66.9 33.1 8.4 5.7 8.2 4.4 6.4

Credit intermediation and related activities ................. 100.0 68.1 31.9 8.5 4.1 8.6 4.3 6.5 Insurance carriers and related activities ..................... 100.0 68.2 31.8 8.4 3.1 8.9 4.8 6.7 Real estate and rental and leasing ................................. 100.0 73.2 26.8 6.8 2.4 7.2 2.1 8.2 Professional and business services ................................... 100.0 72.7 27.3 7.0 3.6 6.3 2.9 7.7

Professional and technical services ............................... 100.0 71.9 28.1 7.7 4.4 6.2 2.9 6.9 Administrative and waste services ................................. 100.0 75.9 24.1 4.5 2.3 5.7 2.3 9.4 Education and health services ............................................ 100.0 71.6 28.4 7.6 2.0 7.9 3.2 7.7

Educational services ....................................................... 100.0 73.8 26.2 7.0 0.4 7.2 4.4 7.2

Junior colleges, colleges, and universities ................. 100.0 71.9 28.1 8.0 0.4 7.7 5.2 6.7 Health care and social assistance .................................. 100.0 71.1 28.9 7.8 2.3 8.0 2.9 7.9 Leisure and hospitality ........................................................ 100.0 79.2 20.8 3.1 1.0 5.2 0.9 10.5

Accommodation and food services ................................. 100.0 79.4 20.6 2.9 0.9 5.2 0.8 10.8 Other services .................................................................... 100.0 74.2 25.8 6.3 2.1 6.1 2.7 8.6

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

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

# - 20 - **Table 11. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by occupational group and full-time and part-time status, December 2009** 

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

**All full-time workers in private industry** ................................. $31.45 $21.88 $9.57 $2.32 $1.01 $2.61 $1.15 $2.48 Management, professional, and related ............................. 49.93 35.05 14.89 4.35 1.74 3.43 1.96 3.41

Management, business, and financial ............................ 55.52 38.62 16.90 5.06 2.32 3.65 2.19 3.67 Professional and related ................................................. 46.87 33.08 13.79 3.97 1.42 3.31 1.83 3.26 Sales and office .................................................................. 24.86 17.52 7.34 1.74 0.65 2.33 0.74 1.87

Sales and related ............................................................ 26.77 19.58 7.19 1.70 0.87 1.88 0.71 2.03 Office and administrative support ................................... 23.92 16.51 7.41 1.76 0.54 2.56 0.76 1.79 Service ................................................................................ 16.44 11.78 4.66 0.94 0.38 1.49 0.33 1.52 Natural resources, construction, and maintenance ............ 31.21 21.22 9.98 1.62 1.03 2.65 1.53 3.15

Construction, extraction, farming, fishing, and forestry 1 31.13 20.99 10.14 1.13 1.10 2.49 1.91 3.51 Installation, maintenance, and repair .............................. 31.29 21.46 9.82 2.13 0.96 2.82 1.13 2.78 Production, transportation, and material moving ................ 25.21 16.78 8.42 1.60 0.91 2.64 0.93 2.33

Production ...................................................................... 24.79 16.43 8.36 1.63 1.01 2.76 0.73 2.24 Transportation and material moving ............................... 25.72 17.23 8.49 1.57 0.80 2.50 1.19 2.43 **All part-time workers in private industry** ................................ 15.28 11.99 3.29 0.47 0.24 0.75 0.25 1.58 Management, professional, and related ............................. 35.81 27.57 8.24 1.87 0.97 1.58 0.76 3.05

Professional and related ................................................. 36.02 27.63 8.39 1.91 1.01 1.63 0.77 3.07 Sales and office .................................................................. 13.32 10.48 2.84 0.38 0.13 0.78 0.22 1.33

Sales and related ............................................................ 11.65 9.35 2.30 0.23 0.11 0.57 0.15 1.25 Office and administrative support ................................... 15.72 12.11 3.61 0.59 0.16 1.10 0.32 1.44 Service ................................................................................ 10.78 8.81 1.97 0.19 0.10 0.35 0.09 1.24 Production, transportation, and material moving ................ 14.88 10.85 4.03 0.35 0.35 1.20 0.36 1.77

Transportation and material moving ............................... 15.31 10.90 4.41 0.36 0.38 1.42 0.44 1.81 Percent of total compensation

**All full-time workers in private industry** ................................. 100.0 69.6 30.4 7.4 3.2 8.3 3.6 7.9 Management, professional, and related ............................. 100.0 70.2 29.8 8.7 3.5 6.9 3.9 6.8

Management, business, and financial ............................ 100.0 69.6 30.4 9.1 4.2 6.6 3.9 6.6 Professional and related ................................................. 100.0 70.6 29.4 8.5 3.0 7.1 3.9 7.0 Sales and office .................................................................. 100.0 70.5 29.5 7.0 2.6 9.4 3.0 7.5

Sales and related ............................................................ 100.0 73.1 26.9 6.4 3.3 7.0 2.7 7.6 Office and administrative support ................................... 100.0 69.0 31.0 7.4 2.3 10.7 3.2 7.5 Service ................................................................................ 100.0 71.6 28.4 5.7 2.3 9.1 2.0 9.2 Natural resources, construction, and maintenance ............ 100.0 68.0 32.0 5.2 3.3 8.5 4.9 10.1

Construction, extraction, farming, fishing, and forestry 1 100.0 67.4 32.6 3.6 3.5 8.0 6.1 11.3 Installation, maintenance, and repair .............................. 100.0 68.6 31.4 6.8 3.1 9.0 3.6 8.9 Production, transportation, and material moving ................ 100.0 66.6 33.4 6.4 3.6 10.5 3.7 9.2

Production ...................................................................... 100.0 66.3 33.7 6.6 4.1 11.1 2.9 9.0 Transportation and material moving ............................... 100.0 67.0 33.0 6.1 3.1 9.7 4.6 9.5 **All part-time workers in private industry** ................................ 100.0 78.5 21.5 3.1 1.6 4.9 1.6 10.3 Management, professional, and related ............................. 100.0 77.0 23.0 5.2 2.7 4.4 2.1 8.5

Professional and related ................................................. 100.0 76.7 23.3 5.3 2.8 4.5 2.1 8.5 Sales and office .................................................................. 100.0 78.7 21.3 2.8 1.0 5.9 1.7 10.0

Sales and related ............................................................ 100.0 80.2 19.8 1.9 0.9 4.9 1.3 10.7 Office and administrative support ................................... 100.0 77.0 23.0 3.8 1.0 7.0 2.0 9.1 Service ................................................................................ 100.0 81.7 18.3 1.8 0.9 3.3 0.8 11.5 Production, transportation, and material moving ................ 100.0 72.9 27.1 2.4 2.4 8.1 2.4 11.9

Transportation and material moving ............................... 100.0 71.2 28.8 2.4 2.5 9.3 2.9 11.8

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

# - 21 - **Table 12. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by industry group and full-time and part-time status, December 2009** 

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

**All full-time workers in private industry** ........... $31.45 $21.88 $9.57 $2.32 $1.01 $2.61 $1.15 $2.48

Goods-producing 1 ............................................ 32.51 21.76 10.75 2.14 1.24 3.07 1.39 2.90

Construction ................................................. 31.55 21.74 9.81 1.18 1.12 2.36 1.67 3.47 Manufacturing ............................................... 32.31 21.43 10.88 2.49 1.23 3.32 1.20 2.64 Service-providing 2 ............................................ 31.14 21.91 9.23 2.37 0.94 2.48 1.08 2.36

Trade, transportation, and utilities ................ 27.87 19.48 8.39 1.91 0.71 2.39 1.08 2.30 Information .................................................... 43.70 29.79 13.91 4.14 1.22 3.95 1.59 3.01 Financial activities ........................................ 39.11 26.35 12.75 3.28 2.11 3.17 1.64 2.55 Professional and business services ............. 36.68 26.32 10.36 2.76 1.32 2.42 1.15 2.70 Education and health services ...................... 31.05 21.89 9.16 2.55 0.62 2.64 1.05 2.30 Leisure and hospitality .................................. 15.42 11.56 3.86 0.76 0.24 1.23 0.19 1.44 Other services .............................................. 28.26 20.21 8.05 2.02 0.70 2.07 0.92 2.34 **All part-time workers in private industry** .......... 15.28 11.99 3.29 0.47 0.24 0.75 0.25 1.58

Service-providing 2 ............................................ 15.17 11.90 3.27 0.47 0.24 0.75 0.25 1.56

Trade, transportation, and utilities ................ 13.49 10.22 3.27 0.33 0.20 0.99 0.29 1.47 Professional and business services ............. 17.85 14.36 3.49 0.35 0.58 0.60 0.16 1.81 Education and health services ...................... 24.22 18.36 5.86 1.30 0.44 1.37 0.57 2.17 Leisure and hospitality .................................. 9.32 7.89 1.43 0.08 0.03 0.16 0.03 1.13 Percent of total compensation

**All full-time workers in private industry** ........... 100.0 69.6 30.4 7.4 3.2 8.3 3.6 7.9

Goods-producing 1 ............................................ 100.0 66.9 33.1 6.6 3.8 9.5 4.3 8.9

Construction ................................................. 100.0 68.9 31.1 3.7 3.6 7.5 5.3 11.0 Manufacturing ............................................... 100.0 66.3 33.7 7.7 3.8 10.3 3.7 8.2 Service-providing 2 ............................................ 100.0 70.4 29.6 7.6 3.0 8.0 3.5 7.6

Trade, transportation, and utilities ................ 100.0 69.9 30.1 6.8 2.6 8.6 3.9 8.3 Information .................................................... 100.0 68.2 31.8 9.5 2.8 9.0 3.6 6.9 Financial activities ........................................ 100.0 67.4 32.6 8.4 5.4 8.1 4.2 6.5 Professional and business services ............. 100.0 71.8 28.2 7.5 3.6 6.6 3.1 7.4 Education and health services ...................... 100.0 70.5 29.5 8.2 2.0 8.5 3.4 7.4 Leisure and hospitality .................................. 100.0 75.0 25.0 4.9 1.6 8.0 1.3 9.3 Other services .............................................. 100.0 71.5 28.5 7.2 2.5 7.3 3.2 8.3 **All part-time workers in private industry** .......... 100.0 78.5 21.5 3.1 1.6 4.9 1.6 10.3

Service-providing 2 ............................................ 100.0 78.4 21.6 3.1 1.6 4.9 1.6 10.3

Trade, transportation, and utilities ................ 100.0 75.7 24.3 2.5 1.4 7.4 2.1 10.9 Professional and business services ............. 100.0 80.5 19.5 1.9 3.2 3.3 0.9 10.1 Education and health services ...................... 100.0 75.8 24.2 5.4 1.8 5.7 2.4 9.0 Leisure and hospitality .................................. 100.0 84.6 15.4 0.9 0.3 1.7 0.4 12.1

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

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

# - 22 - **Table 13. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major industry group and establishment employment size and**  **bargaining unit status, December 2009**

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

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

**All workers, goods-producing industries** 1 ... $32.14 $21.60 $10.54 $2.08 $1.21 $3.00 $1.36 $2.89
1-99 workers ..................................................... 27.28 19.25 8.03 1.28 0.85 2.19 0.92 2.80

1-49 workers ................................................. 26.19 18.79 7.39 1.16 0.77 1.91 0.78 2.77 50-99 workers ............................................... 29.78 20.30 9.48 1.53 1.02 2.81 1.23 2.88 100 workers or more ......................................... 36.56 23.73 12.82 2.82 1.54 3.74 1.76 2.97

100-499 workers ........................................... 31.69 20.82 10.88 2.09 1.20 3.35 1.46 2.79 500 workers or more ..................................... 43.35 27.81 15.54 3.85 2.01 4.29 2.17 3.22
Union ................................................................ 38.85 23.16 15.69 2.37 1.59 5.04 3.07 3.63 Nonunion .......................................................... 30.52 21.22 9.30 2.02 1.12 2.51 0.94 2.71 **All workers, service-providing industries** 2 .. 26.43 18.96 7.47 1.81 0.74 1.97 0.83 2.12
1-99 workers ..................................................... 22.00 16.37 5.64 1.26 0.59 1.40 0.50 1.89

1-49 workers ................................................. 21.42 16.04 5.38 1.19 0.59 1.31 0.46 1.83 50-99 workers ............................................... 23.86 17.42 6.44 1.48 0.61 1.69 0.62 2.05 100 workers or more ......................................... 31.77 22.09 9.68 2.48 0.91 2.66 1.23 2.41

100-499 workers ........................................... 26.99 19.30 7.69 1.89 0.65 2.16 0.81 2.18 500 workers or more ..................................... 38.15 25.80 12.34 3.26 1.25 3.33 1.79 2.71
Union ................................................................ 35.54 22.54 12.99 2.88 0.91 4.24 2.10 2.86 Nonunion .......................................................... 25.60 18.63 6.97 1.71 0.72 1.76 0.72 2.05 Percent of total compensation

**All workers, goods-producing industries** 1 ... 100.0 67.2 32.8 6.5 3.8 9.3 4.2 9.0
1-99 workers ..................................................... 100.0 70.6 29.4 4.7 3.1 8.0 3.4 10.3

1-49 workers ................................................. 100.0 71.8 28.2 4.4 2.9 7.3 3.0 10.6 50-99 workers ............................................... 100.0 68.2 31.8 5.1 3.4 9.4 4.1 9.7 100 workers or more ......................................... 100.0 64.9 35.1 7.7 4.2 10.2 4.8 8.1

100-499 workers ........................................... 100.0 65.7 34.3 6.6 3.8 10.6 4.6 8.8 500 workers or more ..................................... 100.0 64.2 35.8 8.9 4.6 9.9 5.0 7.4
Union ................................................................ 100.0 59.6 40.4 6.1 4.1 13.0 7.9 9.3 Nonunion .......................................................... 100.0 69.5 30.5 6.6 3.7 8.2 3.1 8.9 **All workers, service-providing industries** 2 .. 100.0 71.7 28.3 6.9 2.8 7.5 3.1 8.0
1-99 workers ..................................................... 100.0 74.4 25.6 5.7 2.7 6.4 2.3 8.6

1-49 workers ................................................. 100.0 74.9 25.1 5.6 2.7 6.1 2.2 8.6 50-99 workers ............................................... 100.0 73.0 27.0 6.2 2.5 7.1 2.6 8.6 100 workers or more ......................................... 100.0 69.5 30.5 7.8 2.9 8.4 3.9 7.6

100-499 workers ........................................... 100.0 71.5 28.5 7.0 2.4 8.0 3.0 8.1 500 workers or more ..................................... 100.0 67.6 32.4 8.6 3.3 8.7 4.7 7.1
Union ................................................................ 100.0 63.4 36.6 8.1 2.6 11.9 5.9 8.1 Nonunion .......................................................... 100.0 72.8 27.2 6.7 2.8 6.9 2.8 8.0

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

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

# - 23 - **Table 14. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry health care and social assistance workers, by industry and occupational group,**  **December 2009**

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits
Cost per hour worked
**Health care and social assistance** .................... $27.74 $19.74 $8.01 $2.15 $0.64 $2.23 $0.80 $2.18 Management, professional, and related ....... 39.67 28.32 11.35 3.35 0.97 2.83 1.24 2.96

Registered nurses .................................... 47.23 33.32 13.91 4.00 1.59 3.19 1.62 3.51 Sales and office ............................................ 21.94 15.32 6.62 1.60 0.38 2.30 0.67 1.67 Service .......................................................... 16.07 11.47 4.60 0.97 0.37 1.47 0.33 1.45 **Hospitals** ......................................................... 36.03 24.55 11.48 3.11 1.16 3.32 1.27 2.61

Management, professional, and related ....... 44.35 30.66 13.68 3.98 1.48 3.49 1.55 3.18

Registered nurses .................................... 47.98 32.92 15.05 4.25 1.97 3.63 1.72 3.49 Service .......................................................... 20.33 13.06 7.27 1.44 0.70 2.83 0.72 1.58 **Nursing and residential care facilities** .......... 19.93 14.60 5.33 1.32 0.43 1.45 0.29 1.84

Management, professional, and related ....... 31.01 22.98 8.03 2.24 0.69 1.95 0.52 2.63 Service .......................................................... 14.88 10.78 4.10 0.88 0.35 1.21 0.18 1.48 **Nursing care facilities** 1 .............................. 21.57 15.84 5.74 1.46 0.53 1.50 0.29 1.95 Management, professional, and related ....... 33.94 25.45 8.49 2.42 0.84 1.87 0.50 2.86 Service .......................................................... 15.75 11.29 4.45 0.99 0.43 1.31 0.19 1.53 Percent of total compensation
**Health care and social assistance** .................... 100.0 71.1 28.9 7.8 2.3 8.0 2.9 7.9 Management, professional, and related ....... 100.0 71.4 28.6 8.4 2.4 7.1 3.1 7.5

Registered nurses .................................... 100.0 70.5 29.5 8.5 3.4 6.8 3.4 7.4 Sales and office ............................................ 100.0 69.8 30.2 7.3 1.7 10.5 3.0 7.6 Service .......................................................... 100.0 71.4 28.6 6.1 2.3 9.2 2.0 9.1 **Hospitals** ......................................................... 100.0 68.1 31.9 8.6 3.2 9.2 3.5 7.2

Management, professional, and related ....... 100.0 69.1 30.9 9.0 3.3 7.9 3.5 7.2

Registered nurses .................................... 100.0 68.6 31.4 8.9 4.1 7.6 3.6 7.3 Service .......................................................... 100.0 64.3 35.7 7.1 3.5 13.9 3.5 7.8 **Nursing and residential care facilities** .......... 100.0 73.3 26.7 6.6 2.2 7.3 1.4 9.2

Management, professional, and related ....... 100.0 74.1 25.9 7.2 2.2 6.3 1.7 8.5 Service .......................................................... 100.0 72.5 27.5 5.9 2.4 8.1 1.2 9.9 **Nursing care facilities** 1 .............................. 100.0 73.4 26.6 6.8 2.4 6.9 1.4 9.0 Management, professional, and related ....... 100.0 75.0 25.0 7.1 2.5 5.5 1.5 8.4 Service .......................................................... 100.0 71.7 28.3 6.3 2.7 8.3 1.2 9.7

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