# Technical Contact: (202) 691-6199 NCSinfo@bls.gov USDL: 09-1098 Media Contact: (202) 691-5902 For Release: 10:00 AM EDT Internet Address: http://www.bls. gov/ect Thursday, September 10, 2009

EMPLOYER COSTS FOR EMPL OYEE COMPENSATION—JUNE 2009
Employers spent an average of $1.29 for employee re tirement and savings plans for every hour worked in June 2009, the U.S. Department of Labor’s Bureau of Labor Statistics reported t oday. This accounted for 4.4 percent of total compensation. Re tirement and savings, which include s both defined bene fit and defined contribution plans, is one benefit category included in the Employer Co sts for Employee Compensation series, along with wages and salaries. Total compensation (wages and salaries and benefits) for civilian workers averaged $29.31 per hour worked in June 2009. Wages and salaries, which averaged $20.42, accounted for 69.7 percent of these costs, while bene fits, which averaged $8.89, accounted for the remaining 30.3 percent. (See table 1.) Employer Costs for Employee Compensa tion, a product of the National Compensation Survey, measures employer costs for wages, salaries, and employee benefits fo r nonfarm private and state and local government workers.
In addition to retirement and savings, the other benefit categories were: life, health, and disability insurance benefits, which averaged $2.50 (8.5 percent of total compensa tion); legally re quired benefits, including Social Security, Medicare, unemployment in surance, and workers’ compensation, which averaged $2.28 per hour (7.8 percent); paid leave benefits (vacations, holidays, sick leave, and personal leave), which averaged $2.07 (7.1 percent); and supplemental pay which averaged 76 cents (2.6 percent).
Private industry
In June 2009, private industry employer compensa tion costs averaged $27.42 per hour worked. Wages and salaries averaged $19.39 per hour (70.7 percent), while benefits aver aged $8.02 (29.3 percent). Employer costs for paid leave averaged $1.85 per hour worked ( 6.8 percent); supplemental pay averaged 83 cents (3.0 percent); insurance benefits aver aged $2.13 (7.8 percent); retirement a nd savings averaged 95 cents (3.4 percent); and legally requi red benefits averaged $2.26 (8.3 percen t) per hour worked. (See table 5.)
Retirement and savings benef it costs in private industry
In June 2009, average costs in private industry for re tirement and savings benef its were 95 cents per hour worked, or 3.4 percent of total compensation. The aver age cost per hour worked for defined benefit plans— retirement plans that typically specify a benefit based on age, years of se rvice, and earnings—was 41 cents (1.5 percent of total compensation). The average cost for defined contribution plans—re tirement plans usually based on employer contributions to indivi dual employee accounts—was 53 cents (1.9 percent of total compensation). (See table 5.) Employer costs for re tirement and savings plans are affected by several factors, including the percentage of employees that participate in the plans offered by their employer. (The National Compensation



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

# News United States Department of Labor

## 2 

# Survey produces comprehensive data on the percentage of workers with access to and participation in retirement plans. Data for March 2009 were recen tly released and are available at http://www.bls.gov/news.release/pdf/ebs2.pdf).
Among occupational groups, retiremen t and savings costs ranged from 21 cents per hour worked for service occupations to $1.89 for mana gement, professional, and related occupations . Sales and office occupations averaged 60 cents; produc tion, transportation, and material moving occupations, 84 cents; and natural resources, construction, a nd maintenance occupations, $1.50 pe r hour. The proportion of total compensation represented by retiremen t and savings ranged from 1.6 percent for service workers to 4.8 percent for natural resources, cons truction, and maintenance wo rkers. (See table 5.)
Retirement and savings costs were higher, both in amount and as a pr oportion of total compensation, for union workers ($2.44 and 6.6 percent of total compen sation) than for nonunion workers (77 cents and 2.9 percent of total compensation). Defi ned benefit plan costs were signif icantly higher for union workers ($1.75 and 4.7 percent of compensation) than for nonunion worker s (25 cents and 1.0 percent of compensation). (See table 5.)
Retirement and savings costs were higher per hour worked in g oods-producing industries ($1.46 and 4.5 percent of total compensation) than in service-providing industries (83 cents and 3.2 percent of total compensation). Retirement costs within goods-produc ing industries averaged $1.65 per hour in construction and $1.28 per hour in manufacturing. Costs in service-providing industr ies varied widely, ranging from 11 cents in leisure and hospitality to $1.52 in the financial activities indus try. (See table 6.)
Among the four census regions, retir ement and savings costs ranged from 77 cents per hour in the South to $1.18 in the Northeast. Retirement and savings costs were $1.02 in the West and 94 cents in the Midwest. Within the nine census divisions, retirement and savings costs ranged from 54 cents in the East South Central division to $1.19 in the Middle Atla ntic division. (See table 7.)
Retirement and savings costs in creased, both in cost per hour worked and proportion of total compensation, with establishment size. Establishments with fewer than 50 workers averaged 49 cents (2.2 percent), significantly less than es tablishments with 500 workers or mo re, averaging $1.92 (4.9 percent). (See table 8.)
Since June 2004, private industry retir ement and savings costs in propor tion to total compensation were similar at 3.5 percent versus 3.4 percen t currently. Defined benefit cost percentages in June 2004 were 1.7 percent of total compensation compar ed with 1.5 percent in June 2009 while defined contribution percentages were similar at 1.8 percent versus 1.9 percent. In comparison, state a nd local government retirement and savings costs in terms of total compensation have increased from 6.2 percent in June 2004 to 8.0 percent currently. State and local government defined benefit costs have increased in term s of percent of total compensation from 5.5 percent in June 2004 to 7.2 percent in June 2009 while defined contribution percentages were similar at 0.7 percent versus 0.8 percent.

Note
The Employer Costs for Employee Compensation ne ws release for Septembe r 2009 is scheduled for Wednesday, December 9, 2009, at 10:00 AM (EST).

## 3



# Table of Contents:

Table 1. Civilian workers, by majo r occupational and industry group 5 Table 2. Civilian workers, by occupational and industry group 7 Table 3. State and local government workers, by major occupationa l and industry group 8 Table 4. State and local government work ers, by occupational and industry group 9 Table 5. Private industry workers, by major o ccupational group and bargaining unit status 10 Table 6. Private industry workers, by major industry group 12 Table 7. Private industry workers, by census region and division 14 Table 8. Private industry workers, by establishment employment size 17 Table 9. Private industry workers, goods-produc ing and service-providing industries, by occupational group 18 Table 10. Private industry workers, by industry group 19 Table 11. Private industry workers, by occupati onal group and full-time a nd part-time status 20 Table 12. Private industry workers, by industr y group and full-time and part-time status 21 Table 13. Private industry workers, by major industry group and establishment employment size and bargaining unit status 22 Table 14. Private industry health care and so cial assistance workers, by industry and occupational group 23 Technical Note 24

Note: Supplemental tables with o ccupational, establishment size, a nd bargaining status series for detailed industries are ava ilable at http://www.bls.gov/ ncs/ect/sp/ecsuptc11.pdf and http://www.bls.gov/ncs/ect/sp/ecsuptc11.txt.

## 4



# Relative importance of employer costs for **employee compensation, June 2009**

**Compensation**

**component Civilian**  **workers State and local**  **government Private**  **industry**

Wages and salaries 69.7% 65.6% 70.7%

Benefits 30.3 34.4 29.3

Paid leave 7.1 8.2 6.8
Supplemental pay 2.6 0.9 3.0

Insurance 8.5 11.4 7.8

Health benefits 8.0 10.9 7.3
Retirement & savings 4.4 8.0 3.4

Defined benefit 2.7 7.2 1.5

Defined contribution 1.7 0.8 1.9
Legally required 7.8 6.0 8.3



## Civilian workers
State and local government

Private industry

Goods-producing Service-providing

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

Production, transportation, & material moving

Northeast South Midwest West

Union Nonunion

1-99 employees 100-499 employees 500+ employees 

# $0.00 $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 **Employer costs per hour worked for retirement and savings benefits, by various categories, June 2009** 



# ■ Defined benefits Defined contribution

## 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, June 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 .................................................. $29.31 100.0 $48.87 100.0 $21.93 100.0 $15.96 100.0

Wages and salaries .............................................. 20.42 69.7 34.19 70.0 15.52 70.8 11.36 71.2

Total benefits ........................................................ 8.89 30.3 14.68 30.0 6.41 29.2 4.60 28.8

Paid leave ......................................................... 2.07 7.1 4.03 8.3 1.44 6.6 0.89 5.6

Vacation ........................................................ 0.99 3.4 1.86 3.8 0.71 3.2 0.43 2.7 Holiday .......................................................... 0.67 2.3 1.28 2.6 0.47 2.2 0.28 1.8 Sick ............................................................... 0.32 1.1 0.69 1.4 0.21 0.9 0.14 0.9 Personal ....................................................... 0.09 0.3 0.21 0.4 0.06 0.3 0.04 0.2
Supplemental pay ............................................. 0.76 2.6 1.28 2.6 0.47 2.1 0.29 1.8

Overtime and premium 4 ............................... 0.26 0.9 0.16 0.3 0.15 0.7 0.17 1.1 Shift differentials ........................................... 0.06 0.2 0.11 0.2 0.02 0.1 0.05 0.3 Nonproduction bonuses ................................ 0.43 1.5 1.01 2.1 0.30 1.4 0.07 0.4

Insurance .......................................................... 2.50 8.5 3.72 7.6 2.06 9.4 1.35 8.5

Life ................................................................ 0.05 0.2 0.10 0.2 0.03 0.2 0.02 0.1 Health ........................................................... 2.36 8.0 3.46 7.1 1.96 9.0 1.31 8.2 Short-term disability ...................................... 0.05 0.2 0.08 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 5 ( ) 6 ( )
Retirement and savings .................................... 1.29 4.4 2.46 5.0 0.72 3.3 0.61 3.8

Defined benefit ............................................. 0.79 2.7 1.50 3.1 0.33 1.5 0.46 2.9 Defined contribution ...................................... 0.50 1.7 0.96 2.0 0.39 1.8 0.14 0.9
Legally required benefits .................................. 2.28 7.8 3.20 6.5 1.71 7.8 1.46 9.2

Social Security and Medicare ....................... 1.66 5.7 2.67 5.5 1.30 5.9 0.96 6.0

Social Security 7 ........................................ 1.33 4.5 2.11 4.3 1.05 4.8 0.77 4.8 Medicare ................................................... 0.34 1.1 0.57 1.2 0.25 1.1 0.19 1.2 Federal unemployment insurance ................ 0.03 0.1 0.02 6 ( ) 0.03 0.1 0.03 0.2 State unemployment insurance .................... 0.14 0.5 0.13 0.3 0.13 0.6 0.11 0.7 Workers’ compensation ................................ 0.45 1.5 0.38 0.8 0.25 1.1 0.36 2.2

See footnotes at end of table.

## 6

**Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Civilian workers, by major occupational and industry group, June 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 .................................................. $31.23 100.0 $23.62 100.0 $32.32 100.0 $28.76 100.0

Wages and salaries .............................................. 21.12 67.6 15.76 66.7 21.63 66.9 20.19 70.2

Total benefits ........................................................ 10.11 32.4 7.86 33.3 10.69 33.1 8.56 29.8

Paid leave ......................................................... 1.66 5.3 1.43 6.1 2.08 6.4 2.07 7.2

Vacation ........................................................ 0.87 2.8 0.73 3.1 1.10 3.4 0.97 3.4 Holiday .......................................................... 0.54 1.7 0.50 2.1 0.74 2.3 0.65 2.3 Sick ............................................................... 0.18 0.6 0.16 0.7 0.18 0.6 0.35 1.2 Personal ....................................................... 0.07 0.2 0.04 0.2 0.05 0.2 0.10 0.4
Supplemental pay ............................................. 0.98 3.1 0.82 3.5 1.20 3.7 0.67 2.3

Overtime and premium 4 ............................... 0.66 2.1 0.52 2.2 0.57 1.8 0.20 0.7 Shift differentials ........................................... 0.05 0.2 0.09 0.4 0.09 0.3 0.06 0.2 Nonproduction bonuses ................................ 0.27 0.9 0.21 0.9 0.54 1.7 0.42 1.4

Insurance .......................................................... 2.77 8.9 2.49 10.5 3.02 9.4 2.40 8.4

Life ................................................................ 0.05 0.2 0.04 0.2 0.07 0.2 0.05 0.2 Health ........................................................... 2.61 8.4 2.34 9.9 2.82 8.7 2.27 7.9 Short-term disability ...................................... 0.08 0.3 0.06 0.3 0.09 0.3 0.04 0.1 Long-term disability ...................................... 0.03 0.1 0.04 0.2 0.04 0.1 0.04 0.1
Retirement and savings .................................... 1.59 5.1 0.90 3.8 1.47 4.6 1.25 4.4

Defined benefit ............................................. 1.11 3.6 0.54 2.3 0.87 2.7 0.77 2.7 Defined contribution ...................................... 0.48 1.5 0.36 1.5 0.60 1.9 0.48 1.7
Legally required benefits .................................. 3.12 10.0 2.22 9.4 2.92 9.0 2.16 7.5

Social Security and Medicare ....................... 1.77 5.7 1.35 5.7 1.85 5.7 1.63 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 0.17 0.7 0.20 0.6 0.12 0.4 Workers’ compensation ................................ 1.14 3.6 0.68 2.9 0.84 2.6 0.38 1.3

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

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

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

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

## 7 **Table 2. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Civilian workers, by occupational and industry group, June 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 ....................................................... $29.31 $20.42 $8.89 $2.07 $0.76 $2.50 $1.29 $2.28
**Occupational group**
Management, professional, and related ....... 48.87 34.19 14.68 4.03 1.28 3.72 2.46 3.20

Management, business, and financial ...... 54.95 38.02 16.93 5.04 1.99 3.79 2.55 3.57 Professional and related ........................... 46.61 32.77 13.85 3.66 1.01 3.69 2.42 3.07

Teachers 2 ............................................. 52.31 37.06 15.26 3.44 0.15 4.93 3.79 2.94

Primary, secondary, and special education school teachers .............. 50.19 35.80 14.39 2.40 0.16 5.32 3.81 2.70 Registered nurses ................................ 47.44 33.40 14.04 3.99 1.55 3.27 1.74 3.49 Sales and office ............................................ 21.93 15.52 6.41 1.44 0.47 2.06 0.72 1.71

Sales and related ...................................... 20.08 15.02 5.06 1.07 0.51 1.33 0.47 1.69 Office and administrative support ............. 23.04 15.82 7.22 1.67 0.45 2.50 0.87 1.73 Service .......................................................... 15.96 11.36 4.60 0.89 0.29 1.35 0.61 1.46 Natural resources, construction, and maintenance ............................................... 31.23 21.12 10.11 1.66 0.98 2.77 1.59 3.12 Construction, extraction, farming, fishing, and forestry 3 ........................................... 31.53 21.10 10.43 1.25 1.02 2.73 1.95 3.47 Installation, maintenance, and repair ........ 30.90 21.13 9.77 2.10 0.93 2.82 1.19 2.73 Production, transportation, and material moving ........................................................ 23.62 15.76 7.86 1.43 0.82 2.49 0.90 2.22 Production ................................................ 24.18 16.05 8.13 1.58 0.96 2.65 0.74 2.21 Transportation and material moving ......... 23.08 15.48 7.60 1.29 0.69 2.34 1.04 2.24
**Industry group**

Education and health services ...................... 34.28 23.94 10.34 2.59 0.45 3.22 1.79 2.30

Educational services ................................. 41.79 28.84 12.95 2.98 0.15 4.45 2.97 2.41

Elementary and secondary schools ...... 41.24 28.58 12.66 2.25 0.16 4.78 3.19 2.29 Junior colleges, colleges, and universities ......................................... 46.00 31.01 14.99 5.20 0.14 4.10 2.81 2.75 Health care and social assistance ............ 29.22 20.65 8.58 2.32 0.64 2.39 1.00 2.22

Hospitals ............................................... 35.59 24.03 11.57 3.13 1.06 3.44 1.39 2.54

Percent of total compensation

Civilian workers 1 ....................................................... 100.0 69.7 30.3 7.1 2.6 8.5 4.4 7.8
**Occupational group**
Management, professional, and related ....... 100.0 70.0 30.0 8.3 2.6 7.6 5.0 6.5

Management, business, and financial ...... 100.0 69.2 30.8 9.2 3.6 6.9 4.6 6.5 Professional and related ........................... 100.0 70.3 29.7 7.9 2.2 7.9 5.2 6.6

Teachers 2 ............................................. 100.0 70.8 29.2 6.6 0.3 9.4 7.2 5.6

Primary, secondary, and special education school teachers .............. 100.0 71.3 28.7 4.8 0.3 10.6 7.6 5.4 Registered nurses ................................ 100.0 70.4 29.6 8.4 3.3 6.9 3.7 7.4 Sales and office ............................................ 100.0 70.8 29.2 6.6 2.1 9.4 3.3 7.8

Sales and related ...................................... 100.0 74.8 25.2 5.3 2.5 6.6 2.3 8.4 Office and administrative support ............. 100.0 68.7 31.3 7.3 1.9 10.9 3.8 7.5 Service .......................................................... 100.0 71.2 28.8 5.6 1.8 8.5 3.8 9.2 Natural resources, construction, and maintenance ............................................... 100.0 67.6 32.4 5.3 3.1 8.9 5.1 10.0 Construction, extraction, farming, fishing, and forestry 3 ........................................... 100.0 66.9 33.1 4.0 3.2 8.7 6.2 11.0 Installation, maintenance, and repair ........ 100.0 68.4 31.6 6.8 3.0 9.1 3.8 8.8 Production, transportation, and material moving ........................................................ 100.0 66.7 33.3 6.1 3.5 10.5 3.8 9.4 Production ................................................ 100.0 66.4 33.6 6.5 4.0 10.9 3.1 9.1 Transportation and material moving ......... 100.0 67.1 32.9 5.6 3.0 10.1 4.5 9.7
**Industry group**

Education and health services ...................... 100.0 69.8 30.2 7.5 1.3 9.4 5.2 6.7

Educational services ................................. 100.0 69.0 31.0 7.1 0.4 10.7 7.1 5.8

Elementary and secondary schools ...... 100.0 69.3 30.7 5.5 0.4 11.6 7.7 5.5 Junior colleges, colleges, and universities ......................................... 100.0 67.4 32.6 11.3 0.3 8.9 6.1 6.0 Health care and social assistance ............ 100.0 70.7 29.3 7.9 2.2 8.2 3.4 7.6

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

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

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

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

## 8 **Table 3. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and loc al**  **government workers, by major occupational and industry group, June 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 .................................................. $39.66 100.0 $48.67 100.0 $27.11 100.0 $29.31 100.0 $39.71 100.0

Wages and salaries .............................................. 26.01 65.6 33.02 67.9 16.73 61.7 17.73 60.5 26.06 65.6

Total benefits ........................................................ 13.65 34.4 15.65 32.1 10.39 38.3 11.58 39.5 13.65 34.4

Paid leave ......................................................... 3.27 8.2 3.86 7.9 2.45 9.0 2.62 9.0 3.27 8.2

Vacation ........................................................ 1.15 2.9 1.18 2.4 1.09 4.0 1.13 3.9 1.15 2.9 Holiday .......................................................... 1.07 2.7 1.27 2.6 0.78 2.9 0.85 2.9 1.07 2.7 Sick ............................................................... 0.82 2.1 1.08 2.2 0.48 1.8 0.52 1.8 0.82 2.1 Personal ....................................................... 0.23 0.6 0.33 0.7 0.10 0.4 0.13 0.4 0.23 0.6
Supplemental pay ............................................. 0.34 0.9 0.26 0.5 0.20 0.7 0.57 1.9 0.34 0.9

Overtime and premium 3 ............................... 0.18 0.5 0.08 0.2 0.11 0.4 0.37 1.2 0.18 0.4 Shift differentials ........................................... 0.05 0.1 0.03 0.1 0.02 0.1 0.09 0.3 0.05 0.1 Nonproduction bonuses ................................ 0.12 0.3 0.14 0.3 0.07 0.3 0.11 0.4 0.12 0.3

Insurance .......................................................... 4.51 11.4 5.00 10.3 4.10 15.1 3.66 12.5 4.51 11.4

Life ................................................................ 0.09 0.2 0.12 0.3 0.05 0.2 0.04 0.2 0.09 0.2 Health ........................................................... 4.34 10.9 4.78 9.8 3.99 14.7 3.56 12.2 4.34 10.9 Short-term disability ...................................... 0.02 0.1 0.03 0.1 0.02 0.1 0.02 0.1 0.02 0.1 Long-term disability ...................................... 0.05 0.1 0.07 0.1 0.04 0.1 0.03 0.1 0.05 0.1
Retirement and savings .................................... 3.17 8.0 3.81 7.8 1.93 7.1 2.78 9.5 3.17 8.0

Defined benefit ............................................. 2.85 7.2 3.42 7.0 1.69 6.2 2.55 8.7 2.86 7.2 Defined contribution ...................................... 0.31 0.8 0.39 0.8 0.23 0.9 0.23 0.8 0.32 0.8
Legally required benefits .................................. 2.36 6.0 2.72 5.6 1.71 6.3 1.95 6.7 2.36 5.9

Social Security and Medicare ....................... 1.83 4.6 2.25 4.6 1.32 4.9 1.29 4.4 1.83 4.6

Social Security 4 ........................................ 1.41 3.6 1.73 3.5 1.04 3.8 1.00 3.4 1.41 3.6 Medicare ................................................... 0.42 1.1 0.53 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 .................... 0.06 0.2 0.06 0.1 0.06 0.2 0.07 0.2 0.06 0.2 Workers’ compensation ................................ 0.46 1.2 0.41 0.8 0.33 1.2 0.59 2.0 0.46 1.2

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

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

3 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays). 4 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, June 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 ........................ $39.66 $26.01 $13.65 $3.27 $0.34 $4.51 $3.17 $2.36
**Occupational group**
Management, professional, and related ....... 48.67 33.02 15.65 3.86 0.26 5.00 3.81 2.72

Professional and related ........................... 47.97 32.64 15.32 3.64 0.24 5.00 3.80 2.64

Teachers 1 ............................................. 54.72 38.08 16.64 3.73 0.14 5.53 4.37 2.88

Primary, secondary, and special education school teachers .............. 52.64 37.23 15.41 2.48 0.15 5.81 4.26 2.70 Sales and office ............................................ 27.11 16.73 10.39 2.45 0.20 4.10 1.93 1.71

Office and administrative support ............. 27.30 16.80 10.50 2.48 0.20 4.16 1.96 1.70 Service .......................................................... 29.31 17.73 11.58 2.62 0.57 3.66 2.78 1.95
**Industry group**

Education and health services ...................... 42.21 28.52 13.69 3.18 0.21 4.72 3.24 2.34

Educational services ................................. 42.58 28.95 13.63 3.06 0.15 4.82 3.29 2.32

Elementary and secondary schools ...... 41.72 28.71 13.01 2.27 0.15 4.97 3.37 2.25 Junior colleges, colleges, and universities ......................................... 46.06 30.03 16.03 6.02 0.13 4.27 3.04 2.57 Health care and social assistance ............ 39.96 25.88 14.08 3.91 0.60 4.14 2.92 2.50

Hospitals ............................................... 36.28 23.33 12.96 3.49 0.74 4.31 2.09 2.33 Public administration .................................... 36.94 22.87 14.08 3.55 0.55 4.28 3.29 2.40

Percent of total compensation

State and local government workers ........................ 100.0 65.6 34.4 8.2 0.9 11.4 8.0 6.0
**Occupational group**
Management, professional, and related ....... 100.0 67.9 32.1 7.9 0.5 10.3 7.8 5.6

Professional and related ........................... 100.0 68.1 31.9 7.6 0.5 10.4 7.9 5.5

Teachers 1 ............................................. 100.0 69.6 30.4 6.8 0.3 10.1 8.0 5.3

Primary, secondary, and special education school teachers .............. 100.0 70.7 29.3 4.7 0.3 11.0 8.1 5.1 Sales and office ............................................ 100.0 61.7 38.3 9.0 0.7 15.1 7.1 6.3

Office and administrative support ............. 100.0 61.5 38.5 9.1 0.7 15.3 7.2 6.2 Service .......................................................... 100.0 60.5 39.5 9.0 1.9 12.5 9.5 6.7
**Industry group**

Education and health services ...................... 100.0 67.6 32.4 7.5 0.5 11.2 7.7 5.5

Educational services ................................. 100.0 68.0 32.0 7.2 0.3 11.3 7.7 5.4

Elementary and secondary schools ...... 100.0 68.8 31.2 5.4 0.4 11.9 8.1 5.4 Junior colleges, colleges, and universities ......................................... 100.0 65.2 34.8 13.1 0.3 9.3 6.6 5.6 Health care and social assistance ............ 100.0 64.8 35.2 9.8 1.5 10.4 7.3 6.3

Hospitals ............................................... 100.0 64.3 35.7 9.6 2.0 11.9 5.8 6.4 Public administration .................................... 100.0 61.9 38.1 9.6 1.5 11.6 8.9 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, June 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 $48.96 100.0 $21.44 100.0 $13.51 100.0

Wages and salaries .............................................. 19.39 70.7 34.68 70.8 15.41 71.9 10.19 75.4

Total benefits ........................................................ 8.02 29.3 14.28 29.2 6.03 28.1 3.32 24.6

Paid leave ......................................................... 1.85 6.8 4.11 8.4 1.35 6.3 0.57 4.2

Vacation ........................................................ 0.96 3.5 2.14 4.4 0.67 3.1 0.30 2.2 Holiday .......................................................... 0.60 2.2 1.28 2.6 0.44 2.1 0.18 1.3 Sick ............................................................... 0.23 0.8 0.53 1.1 0.18 0.8 0.08 0.6 Personal ....................................................... 0.07 0.3 0.16 0.3 0.05 0.3 0.02 0.2
Supplemental pay ............................................. 0.83 3.0 1.71 3.5 0.50 2.3 0.23 1.7

Overtime and premium 1 ............................... 0.27 1.0 0.20 0.4 0.15 0.7 0.13 1.0 Shift differentials ........................................... 0.07 0.2 0.14 0.3 0.02 0.1 0.04 0.3 Nonproduction bonuses ................................ 0.49 1.8 1.38 2.8 0.33 1.5 0.06 0.5

Insurance .......................................................... 2.13 7.8 3.17 6.5 1.87 8.7 0.93 6.9

Life ................................................................ 0.04 0.2 0.09 0.2 0.03 0.2 2 ( ) 3 ( ) Health ........................................................... 1.99 7.3 2.90 5.9 1.77 8.3 0.90 6.6 Short-term disability ...................................... 0.05 0.2 0.10 0.2 0.04 0.2 2 ( ) 3 ( ) Long-term disability ...................................... 0.04 0.2 0.09 0.2 0.03 0.1 2 ( ) 3 ( )
Retirement and savings .................................... 0.95 3.4 1.89 3.9 0.60 2.8 0.21 1.6

Defined benefit ............................................. 0.41 1.5 0.69 1.4 0.20 0.9 0.08 0.6 Defined contribution ...................................... 0.53 1.9 1.20 2.4 0.41 1.9 0.13 0.9
Legally required benefits .................................. 2.26 8.3 3.40 7.0 1.71 8.0 1.37 10.1

Social Security and Medicare ....................... 1.63 6.0 2.85 5.8 1.30 6.1 0.90 6.7

Social Security 4 ........................................ 1.31 4.8 2.27 4.6 1.05 4.9 0.73 5.4 Medicare ................................................... 0.32 1.2 0.58 1.2 0.25 1.2 0.17 1.3 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.2 0.04 0.3 State unemployment insurance .................... 0.15 0.5 0.16 0.3 0.14 0.6 0.12 0.9 Workers’ compensation ................................ 0.45 1.6 0.36 0.7 0.24 1.1 0.31 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, June 2009**  **— Continued**

Compensation component Occupational group Bargaining unit status

Natural resources, construction, and maintenance Production, transportation, and material moving Union Nonunion

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $31.04 100.0 $23.37 100.0 $36.85 100.0 $26.31 100.0

Wages and salaries .............................................. 21.18 68.2 15.67 67.0 22.91 62.2 18.98 72.1

Total benefits ........................................................ 9.86 31.8 7.70 33.0 13.93 37.8 7.33 27.9

Paid leave ......................................................... 1.52 4.9 1.40 6.0 2.72 7.4 1.75 6.7

Vacation ........................................................ 0.82 2.6 0.72 3.1 1.41 3.8 0.90 3.4 Holiday .......................................................... 0.49 1.6 0.49 2.1 0.80 2.2 0.57 2.2 Sick ............................................................... 0.14 0.4 0.15 0.6 0.37 1.0 0.21 0.8 Personal ....................................................... 0.07 0.2 0.04 0.2 0.14 0.4 0.06 0.2
Supplemental pay ............................................. 1.01 3.3 0.83 3.6 1.14 3.1 0.79 3.0

Overtime and premium 1 ............................... 0.68 2.2 0.53 2.3 0.76 2.1 0.21 0.8 Shift differentials ........................................... 0.05 0.1 0.09 0.4 0.16 0.4 0.06 0.2 Nonproduction bonuses ................................ 0.29 0.9 0.21 0.9 0.21 0.6 0.52 2.0

Insurance .......................................................... 2.63 8.5 2.40 10.3 4.48 12.2 1.86 7.1

Life ................................................................ 0.05 0.2 0.04 0.2 0.07 0.2 0.04 0.2 Health ........................................................... 2.47 7.9 2.25 9.6 4.20 11.4 1.73 6.6 Short-term disability ...................................... 0.08 0.3 0.06 0.3 0.13 0.4 0.05 0.2 Long-term disability ...................................... 0.03 0.1 0.04 0.2 0.07 0.2 0.04 0.1
Retirement and savings .................................... 1.50 4.8 0.84 3.6 2.44 6.6 0.77 2.9

Defined benefit ............................................. 1.00 3.2 0.48 2.0 1.75 4.7 0.25 1.0 Defined contribution ...................................... 0.50 1.6 0.37 1.6 0.70 1.9 0.52 2.0
Legally required benefits .................................. 3.20 10.3 2.23 9.5 3.15 8.6 2.16 8.2

Social Security and Medicare ....................... 1.79 5.8 1.35 5.8 2.01 5.4 1.59 6.0

Social Security 4 ........................................ 1.45 4.7 1.09 4.7 1.62 4.4 1.27 4.8 Medicare ................................................... 0.34 1.1 0.26 1.1 0.39 1.1 0.31 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.19 0.6 0.17 0.7 0.22 0.6 0.14 0.5 Workers’ compensation ................................ 1.18 3.8 0.68 2.9 0.90 2.4 0.40 1.5

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

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

## 12 **Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private indus try**  **workers, by major industry group, June 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 .................................................. $32.29 100.0 $31.35 100.0 $32.05 100.0 $26.33 100.0 $23.09 100.0 $40. 75 100.0

Wages and salaries .............................................. 21.63 67.0 21.68 69.1 21.22 66.2 18.90 71.8 16.39 71.0 28.03 68.8

Total benefits ........................................................ 10.66 33.0 9.67 30.9 10.83 33.8 7.44 28.2 6.70 29.0 12.71 31.2

Paid leave ......................................................... 2.07 6.4 1.13 3.6 2.46 7.7 1.80 6.9 1.40 6.1 3.78 9.3

Vacation ........................................................ 1.10 3.4 0.63 2.0 1.29 4.0 0.93 3.5 0.73 3.2 1.93 4.7 Holiday .......................................................... 0.74 2.3 0.39 1.2 0.89 2.8 0.56 2.1 0.44 1.9 1.01 2.5 Sick ............................................................... 0.18 0.6 0.08 0.3 0.22 0.7 0.24 0.9 0.19 0.8 0.49 1.2 Personal ....................................................... 0.05 0.2 0.03 0.1 0.06 0.2 0.07 0.3 0.04 0.2 0.35 0.9
Supplemental pay ............................................. 1.20 3.7 1.07 3.4 1.20 3.8 0.75 2.8 0.56 2.4 1.08 2.7

Overtime and premium 4 ............................... 0.57 1.8 0.61 1.9 0.53 1.7 0.20 0.8 0.28 1.2 0.36 0.9 Shift differentials ........................................... 0.09 0.3 5 ( ) 6 ( ) 0.13 0.4 0.06 0.2 0.02 0.1 0.06 0.1 Nonproduction bonuses ................................ 0.54 1.7 0.45 1.4 0.54 1.7 0.48 1.8 0.26 1.1 0.66 1.6

Insurance .......................................................... 3.01 9.3 2.34 7.5 3.26 10.2 1.94 7.4 1.91 8.3 3.55 8.7

Life ................................................................ 0.07 0.2 0.05 0.2 0.07 0.2 0.04 0.2 0.03 0.1 0.05 0.1 Health ........................................................... 2.81 8.7 2.22 7.1 3.04 9.5 1.81 6.9 1.81 7.8 3.25 8.0 Short-term disability ...................................... 0.09 0.3 0.06 0.2 0.10 0.3 0.05 0.2 0.03 0.1 0.19 0.5 Long-term disability ...................................... 0.04 0.1 0.02 0.1 0.05 0.2 0.04 0.2 0.03 0.2 0.06 0.2
Retirement and savings .................................... 1.46 4.5 1.65 5.3 1.28 4.0 0.83 3.2 0.80 3.5 1.43 3.5

Defined benefit ............................................. 0.85 2.6 1.12 3.6 0.67 2.1 0.31 1.2 0.36 1.6 0.55 1.4 Defined contribution ...................................... 0.61 1.9 0.53 1.7 0.61 1.9 0.52 2.0 0.44 1.9 0.88 2.2
Legally required benefits .................................. 2.92 9.0 3.49 11.1 2.62 8.2 2.12 8.0 2.03 8.8 2.86 7.0

Social Security and Medicare ....................... 1.85 5.7 1.80 5.7 1.84 5.8 1.58 6.0 1.37 5.9 2.39 5.9

Social Security 7 ........................................ 1.49 4.6 1.45 4.6 1.48 4.6 1.27 4.8 1.10 4.8 1.91 4.7 Medicare ................................................... 0.36 1.1 0.34 1.1 0.36 1.1 0.31 1.2 0.27 1.1 0.47 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 ................................ 0.84 2.6 1.41 4.5 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, June 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 .................................................. $36.32 100.0 $33.64 100.0 $29.46 100.0 $12.09 100.0 $24.55 100.0

Wages and salaries .............................................. 24.63 67.8 24.38 72.5 21.16 71.8 9.53 78.8 18.21 74.2

Total benefits ........................................................ 11.69 32.2 9.26 27.5 8.30 28.2 2.57 21.2 6.33 25.8

Paid leave ......................................................... 3.00 8.3 2.34 6.9 2.23 7.6 0.40 3.3 1.54 6.3

Vacation ........................................................ 1.54 4.3 1.21 3.6 1.12 3.8 0.23 1.9 0.74 3.0 Holiday .......................................................... 0.92 2.5 0.78 2.3 0.67 2.3 0.12 1.0 0.57 2.3 Sick ............................................................... 0.41 1.1 0.28 0.8 0.33 1.1 0.04 0.3 0.20 0.8 Personal ....................................................... 0.13 0.4 0.06 0.2 0.11 0.4 0.02 0.1 0.04 0.2
Supplemental pay ............................................. 1.85 5.1 1.27 3.8 0.59 2.0 0.14 1.2 0.50 2.0

Overtime and premium 4 ............................... 0.15 0.4 0.21 0.6 0.22 0.7 0.07 0.6 0.14 0.6 Shift differentials ........................................... 5 ( ) 6 ( ) 0.04 0.1 0.20 0.7 5 ( ) 6 ( ) 5 ( ) 6 ( ) Nonproduction bonuses ................................ 1.69 4.7 1.02 3.0 0.17 0.6 0.06 0.5 0.34 1.4

Insurance .......................................................... 2.90 8.0 2.05 6.1 2.30 7.8 0.65 5.3 1.54 6.3

Life ................................................................ 0.06 0.2 0.06 0.2 0.03 0.1 5 ( ) 6 ( ) 0.07 0.3 Health ........................................................... 2.69 7.4 1.87 5.6 2.17 7.4 0.62 5.1 1.40 5.7 Short-term disability ...................................... 0.08 0.2 0.07 0.2 0.04 0.1 5 ( ) 6 ( ) 0.03 0.1 Long-term disability ...................................... 0.06 0.2 0.05 0.2 0.05 0.2 5 ( ) 6 ( ) 0.04 0.1
Retirement and savings .................................... 1.52 4.2 1.04 3.1 0.91 3.1 0.11 0.9 0.66 2.7

Defined benefit ............................................. 0.58 1.6 0.40 1.2 0.27 0.9 0.02 0.2 0.23 0.9 Defined contribution ...................................... 0.94 2.6 0.64 1.9 0.64 2.2 0.09 0.7 0.43 1.7
Legally required benefits .................................. 2.41 6.6 2.56 7.6 2.27 7.7 1.27 10.5 2.10 8.6

Social Security and Medicare ....................... 2.04 5.6 2.00 6.0 1.77 6.0 0.86 7.1 1.52 6.2

Social Security 7 ........................................ 1.62 4.5 1.60 4.8 1.42 4.8 0.70 5.8 1.22 5.0 Medicare ................................................... 0.42 1.2 0.40 1.2 0.35 1.2 0.17 1.4 0.30 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.04 0.3 0.03 0.1 State unemployment insurance .................... 0.14 0.4 0.16 0.5 0.13 0.4 0.12 1.0 0.12 0.5 Workers’ compensation ................................ 0.19 0.5 0.36 1.1 0.35 1.2 0.25 2.1 0.43 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 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).

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

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

Compensation

component Census region and division 1

Northeast Northeast divisions South South divisions

Cost Percent New England Middle Atlantic Cost Percent South Atlantic

Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $32.14 100.0 $33.29 100.0 $31.69 100.0 $24.26 100.0 $25.33 100.0

Wages and salaries .............................................. 22.20 69.1 22.80 68.5 21.96 69.3 17.48 72.0 18.26 72.1

Total benefits ........................................................ 9.94 30.9 10.48 31.5 9.73 30.7 6.78 28.0 7.08 27.9

Paid leave ......................................................... 2.41 7.5 2.47 7.4 2.39 7.5 1.56 6.4 1.67 6.6

Vacation ........................................................ 1.21 3.8 1.25 3.8 1.19 3.8 0.80 3.3 0.85 3.3 Holiday .......................................................... 0.77 2.4 0.82 2.4 0.75 2.4 0.51 2.1 0.54 2.1 Sick ............................................................... 0.32 1.0 0.28 0.9 0.33 1.1 0.19 0.8 0.21 0.8 Personal ....................................................... 0.12 0.4 0.12 0.4 0.12 0.4 0.06 0.2 0.06 0.3
Supplemental pay ............................................. 1.29 4.0 1.81 5.4 1.08 3.4 0.65 2.7 0.65 2.6

Overtime and premium 2 ............................... 0.29 0.9 0.28 0.8 0.29 0.9 0.25 1.1 0.26 1.0 Shift differentials ........................................... 0.07 0.2 0.06 0.2 0.07 0.2 0.06 0.3 0.07 0.3 Nonproduction bonuses ................................ 0.93 2.9 1.47 4.4 0.72 2.3 0.34 1.4 0.33 1.3

Insurance .......................................................... 2.47 7.7 2.46 7.4 2.48 7.8 1.83 7.6 1.88 7.4

Life ................................................................ 0.05 0.1 0.05 0.2 0.05 0.1 0.05 0.2 0.04 0.2 Health ........................................................... 2.30 7.2 2.28 6.8 2.31 7.3 1.70 7.0 1.75 6.9 Short-term disability ...................................... 0.08 0.2 0.07 0.2 0.08 0.3 0.05 0.2 0.05 0.2 Long-term disability ...................................... 0.04 0.1 0.05 0.2 0.04 0.1 0.04 0.2 0.04 0.2
Retirement and savings .................................... 1.18 3.7 1.14 3.4 1.19 3.8 0.77 3.2 0.83 3.3

Defined benefit ............................................. 0.51 1.6 0.48 1.4 0.52 1.6 0.30 1.2 0.31 1.2 Defined contribution ...................................... 0.67 2.1 0.66 2.0 0.67 2.1 0.48 2.0 0.52 2.0
Legally required benefits .................................. 2.59 8.1 2.60 7.8 2.59 8.2 1.95 8.1 2.05 8.1

Social Security and Medicare ....................... 1.87 5.8 1.94 5.8 1.84 5.8 1.47 6.1 1.53 6.0

Social Security 3 ........................................ 1.49 4.6 1.54 4.6 1.48 4.7 1.18 4.9 1.23 4.9 Medicare ................................................... 0.38 1.2 0.40 1.2 0.37 1.2 0.29 1.2 0.30 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.23 0.7 0.23 0.7 0.22 0.7 0.09 0.4 0.09 0.4 Workers’ compensation ................................ 0.46 1.4 0.40 1.2 0.49 1.5 0.37 1.5 0.39 1.5

See footnotes at end of table.

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

Compensation

component Census region and division 1

South divisions Midwest Midwest divisions

East South

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

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $20.76 100.0 $24.35 100.0 $26.29 100.0 $26.72 100.0 $25.35 100.0

Wages and salaries .............................................. 14.84 71.5 17.60 72.3 18.46 70.2 18.68 69.9 17.99 71.0

Total benefits ........................................................ 5.92 28.5 6.75 27.7 7.83 29.8 8.05 30.1 7.36 29.0

Paid leave ......................................................... 1.27 6.1 1.55 6.4 1.73 6.6 1.78 6.7 1.63 6.4

Vacation ........................................................ 0.68 3.3 0.79 3.3 0.92 3.5 0.92 3.4 0.91 3.6 Holiday .......................................................... 0.40 1.9 0.52 2.1 0.56 2.1 0.59 2.2 0.50 2.0 Sick ............................................................... 0.13 0.6 0.19 0.8 0.19 0.7 0.19 0.7 0.18 0.7 Personal ....................................................... 0.05 0.2 0.05 0.2 0.07 0.3 0.08 0.3 0.04 0.2
Supplemental pay ............................................. 0.50 2.4 0.74 3.0 0.72 2.7 0.75 2.8 0.65 2.6

Overtime and premium 2 ............................... 0.22 1.0 0.27 1.1 0.28 1.1 0.29 1.1 0.26 1.0 Shift differentials ........................................... 0.07 0.4 0.05 0.2 0.08 0.3 0.08 0.3 0.07 0.3 Nonproduction bonuses ................................ 0.21 1.0 0.42 1.7 0.36 1.4 0.37 1.4 0.33 1.3

Insurance .......................................................... 1.84 8.9 1.74 7.2 2.27 8.6 2.34 8.8 2.12 8.4

Life ................................................................ 0.05 0.2 0.05 0.2 0.05 0.2 0.05 0.2 0.04 0.2 Health ........................................................... 1.71 8.2 1.61 6.6 2.12 8.1 2.19 8.2 1.99 7.8 Short-term disability ...................................... 0.05 0.2 0.04 0.2 0.06 0.2 0.07 0.2 0.04 0.2 Long-term disability ...................................... 0.03 0.2 0.04 0.2 0.04 0.2 0.04 0.2 0.05 0.2
Retirement and savings .................................... 0.54 2.6 0.82 3.3 0.94 3.6 0.96 3.6 0.89 3.5

Defined benefit ............................................. 0.19 0.9 0.34 1.4 0.43 1.6 0.47 1.8 0.35 1.4 Defined contribution ...................................... 0.35 1.7 0.48 2.0 0.51 1.9 0.49 1.8 0.54 2.1
Legally required benefits .................................. 1.77 8.5 1.90 7.8 2.17 8.3 2.22 8.3 2.07 8.2

Social Security and Medicare ....................... 1.31 6.3 1.45 6.0 1.56 5.9 1.59 6.0 1.48 5.9

Social Security 3 ........................................ 1.06 5.1 1.16 4.8 1.26 4.8 1.29 4.8 1.19 4.7 Medicare ................................................... 0.25 1.2 0.29 1.2 0.30 1.2 0.31 1.2 0.29 1.2 Federal unemployment insurance ................ 0.03 0.2 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.08 0.4 0.08 0.3 0.16 0.6 0.17 0.6 0.14 0.6 Workers’ compensation ................................ 0.34 1.7 0.33 1.4 0.42 1.6 0.43 1.6 0.41 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,**  **June 2009 — Continued**

Compensation

component Census region and division 1

West West divisions

Cost Percent Mountain Pacific

Cost Percent Cost Percent

Total compensation .................................................. $29.40 100.0 $26.18 100.0 $30.78 100.0

Wages and salaries .............................................. 20.93 71.2 19.01 72.6 21.76 70.7

Total benefits ........................................................ 8.47 28.8 7.17 27.4 9.02 29.3

Paid leave ......................................................... 1.93 6.6 1.59 6.1 2.08 6.7

Vacation ........................................................ 1.02 3.5 0.84 3.2 1.09 3.5 Holiday .......................................................... 0.61 2.1 0.52 2.0 0.65 2.1 Sick ............................................................... 0.25 0.9 0.19 0.7 0.28 0.9 Personal ....................................................... 0.05 0.2 0.04 0.2 0.05 0.2
Supplemental pay ............................................. 0.82 2.8 0.78 3.0 0.84 2.7

Overtime and premium 2 ............................... 0.27 0.9 0.22 0.8 0.30 1.0 Shift differentials ........................................... 0.06 0.2 0.05 0.2 0.06 0.2 Nonproduction bonuses ................................ 0.49 1.7 0.51 1.9 0.48 1.6

Insurance .......................................................... 2.14 7.3 1.79 6.8 2.29 7.4

Life ................................................................ 0.04 0.1 0.04 0.2 0.04 0.1 Health ........................................................... 2.02 6.9 1.68 6.4 2.17 7.0 Short-term disability ...................................... 0.04 0.1 0.03 0.1 0.05 0.1 Long-term disability ...................................... 0.04 0.1 0.04 0.2 0.04 0.1
Retirement and savings .................................... 1.02 3.5 0.82 3.1 1.10 3.6

Defined benefit ............................................. 0.48 1.6 0.32 1.2 0.55 1.8 Defined contribution ...................................... 0.54 1.8 0.51 1.9 0.55 1.8
Legally required benefits .................................. 2.56 8.7 2.18 8.3 2.72 8.8

Social Security and Medicare ....................... 1.75 6.0 1.58 6.0 1.82 5.9

Social Security 3 ........................................ 1.41 4.8 1.27 4.9 1.46 4.8 Medicare ................................................... 0.34 1.2 0.31 1.2 0.36 1.2 Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 State unemployment insurance .................... 0.17 0.6 0.12 0.5 0.19 0.6 Workers’ compensation ................................ 0.61 2.1 0.45 1.7 0.68 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, June 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 .................................................. $22.67 100.0 $22.02 100.0 $24.57 100.0 $32.76 100.0 $28.13 100.0 $38. 73 100.0

Wages and salaries .............................................. 16.71 73.7 16.37 74.4 17.68 72.0 22.42 68.4 19.69 70.0 25.93 66.9

Total benefits ........................................................ 5.96 26.3 5.65 25.6 6.88 28.0 10.35 31.6 8.44 30.0 12.81 33.1

Paid leave ......................................................... 1.23 5.4 1.16 5.3 1.43 5.8 2.56 7.8 1.93 6.9 3.36 8.7

Vacation ........................................................ 0.61 2.7 0.58 2.6 0.71 2.9 1.34 4.1 1.00 3.5 1.79 4.6 Holiday .......................................................... 0.43 1.9 0.40 1.8 0.49 2.0 0.79 2.4 0.63 2.2 0.99 2.6 Sick ............................................................... 0.14 0.6 0.13 0.6 0.18 0.7 0.33 1.0 0.24 0.8 0.44 1.1 Personal ....................................................... 0.04 0.2 0.04 0.2 0.06 0.2 0.10 0.3 0.07 0.2 0.14 0.4
Supplemental pay ............................................. 0.65 2.9 0.63 2.9 0.68 2.8 1.04 3.2 0.83 2.9 1.31 3.4

Overtime and premium 1 ............................... 0.20 0.9 0.18 0.8 0.26 1.0 0.35 1.1 0.33 1.2 0.38 1.0 Shift differentials ........................................... 0.02 0.1 2 ( ) 3 ( ) 0.03 0.1 0.12 0.4 0.07 0.3 0.18 0.5 Nonproduction bonuses ................................ 0.43 1.9 0.44 2.0 0.39 1.6 0.56 1.7 0.43 1.5 0.74 1.9

Insurance .......................................................... 1.50 6.6 1.38 6.3 1.85 7.5 2.84 8.7 2.39 8.5 3.43 8.9

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 ........................................................... 1.41 6.2 1.30 5.9 1.73 7.1 2.65 8.1 2.24 7.9 3.18 8.2 Short-term disability ...................................... 0.03 0.1 0.03 0.1 0.05 0.2 0.08 0.2 0.06 0.2 0.10 0.3 Long-term disability ...................................... 0.02 0.1 0.02 0.1 0.03 0.1 0.06 0.2 0.04 0.2 0.08 0.2
Retirement and savings .................................... 0.56 2.5 0.49 2.2 0.75 3.1 1.38 4.2 0.97 3.4 1.92 4.9

Defined benefit ............................................. 0.21 0.9 0.17 0.8 0.32 1.3 0.64 1.9 0.41 1.5 0.93 2.4 Defined contribution ...................................... 0.35 1.5 0.32 1.5 0.43 1.8 0.74 2.3 0.56 2.0 0.98 2.5
Legally required benefits .................................. 2.03 9.0 1.98 9.0 2.17 8.8 2.53 7.7 2.33 8.3 2.79 7.2

Social Security and Medicare ....................... 1.39 6.1 1.36 6.2 1.49 6.1 1.90 5.8 1.64 5.8 2.23 5.8

Social Security 4 ........................................ 1.12 4.9 1.09 5.0 1.20 4.9 1.52 4.6 1.32 4.7 1.79 4.6 Medicare ................................................... 0.27 1.2 0.26 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 0.5 0.16 0.6 0.14 0.4 Workers’ compensation ................................ 0.45 2.0 0.44 2.0 0.49 2.0 0.45 1.4 0.49 1.8 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, June 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 $19.39 $8.02 $1.85 $0.83 $2.13 $0.95 $2.26
Management, professional, and related ............................. 48.96 34.68 14.28 4.11 1.71 3.17 1.89 3.40

Management, business, and financial ............................ 55.47 38.63 16.84 5.03 2.34 3.53 2.28 3.66 Professional and related ................................................. 45.91 32.83 13.08 3.67 1.42 3.01 1.70 3.28 Sales and office .................................................................. 21.44 15.41 6.03 1.35 0.50 1.87 0.60 1.71

Sales and related ............................................................ 20.03 15.02 5.01 1.06 0.51 1.30 0.46 1.68 Office and administrative support ................................... 22.40 15.67 6.72 1.55 0.48 2.25 0.70 1.73 Service ................................................................................ 13.51 10.19 3.32 0.57 0.23 0.93 0.21 1.37 Natural resources, construction, and maintenance ............ 31.04 21.18 9.86 1.52 1.01 2.63 1.50 3.20

Construction, extraction, farming, fishing, and forestry 1 31.45 21.24 10.21 1.09 1.07 2.58 1.89 3.58 Installation, maintenance, and repair .............................. 30.59 21.11 9.48 2.00 0.95 2.68 1.07 2.78 Production, transportation, and material moving ................ 23.37 15.67 7.70 1.40 0.83 2.40 0.84 2.23

Production ...................................................................... 24.00 15.96 8.04 1.55 0.96 2.61 0.72 2.20 Transportation and material moving ............................... 22.74 15.37 7.37 1.24 0.70 2.19 0.97 2.26
**All workers, goods-producing industries** 2 ......................... 32.29 21.63 10.66 2.07 1.20 3.01 1.46 2.92

Management, professional, and related ............................. 57.22 39.02 18.20 5.16 2.00 4.16 2.96 3.91 Sales and office .................................................................. 27.62 19.24 8.38 1.90 0.84 2.55 0.92 2.17 Natural resources, construction, and maintenance ............ 31.87 21.48 10.39 1.23 1.12 2.68 1.81 3.54 Production, transportation, and material moving ................ 25.26 16.41 8.86 1.64 1.08 2.98 0.83 2.33
**All workers, service-providing industries** 3 ........................ 26.33 18.90 7.44 1.80 0.75 1.94 0.83 2.12

Management, professional, and related ............................. 47.86 34.10 13.76 3.97 1.67 3.04 1.74 3.33 Sales and office .................................................................. 21.01 15.14 5.87 1.31 0.47 1.82 0.58 1.68 Service ................................................................................ 13.43 10.15 3.28 0.57 0.23 0.92 0.20 1.36 Natural resources, construction, and maintenance ............ 29.88 20.75 9.13 1.93 0.86 2.55 1.07 2.72 Production, transportation, and material moving ................ 21.73 15.02 6.70 1.18 0.62 1.90 0.86 2.14

Percent of total compensation

**All workers in private industry** .................................................... 100.0 70.7 29.3 6.8 3.0 7.8 3.4 8.3
Management, professional, and related ............................. 100.0 70.8 29.2 8.4 3.5 6.5 3.9 7.0

Management, business, and financial ............................ 100.0 69.6 30.4 9.1 4.2 6.4 4.1 6.6 Professional and related ................................................. 100.0 71.5 28.5 8.0 3.1 6.5 3.7 7.2 Sales and office .................................................................. 100.0 71.9 28.1 6.3 2.3 8.7 2.8 8.0

Sales and related ............................................................ 100.0 75.0 25.0 5.3 2.6 6.5 2.3 8.4 Office and administrative support ................................... 100.0 70.0 30.0 6.9 2.2 10.1 3.1 7.7 Service ................................................................................ 100.0 75.4 24.6 4.2 1.7 6.9 1.6 10.1 Natural resources, construction, and maintenance ............ 100.0 68.2 31.8 4.9 3.3 8.5 4.8 10.3

Construction, extraction, farming, fishing, and forestry 1 100.0 67.5 32.5 3.5 3.4 8.2 6.0 11.4 Installation, maintenance, and repair .............................. 100.0 69.0 31.0 6.5 3.1 8.8 3.5 9.1 Production, transportation, and material moving ................ 100.0 67.0 33.0 6.0 3.6 10.3 3.6 9.5

Production ...................................................................... 100.0 66.5 33.5 6.5 4.0 10.9 3.0 9.2 Transportation and material moving ............................... 100.0 67.6 32.4 5.5 3.1 9.6 4.3 9.9
**All workers, goods-producing industries** 2 ......................... 100.0 67.0 33.0 6.4 3.7 9.3 4.5 9.0

Management, professional, and related ............................. 100.0 68.2 31.8 9.0 3.5 7.3 5.2 6.8 Sales and office .................................................................. 100.0 69.7 30.3 6.9 3.0 9.2 3.3 7.9 Natural resources, construction, and maintenance ............ 100.0 67.4 32.6 3.9 3.5 8.4 5.7 11.1 Production, transportation, and material moving ................ 100.0 64.9 35.1 6.5 4.3 11.8 3.3 9.2
**All workers, service-providing industries** 3 ........................ 100.0 71.8 28.2 6.9 2.8 7.4 3.2 8.0

Management, professional, and related ............................. 100.0 71.3 28.7 8.3 3.5 6.4 3.6 7.0 Sales and office .................................................................. 100.0 72.1 27.9 6.2 2.2 8.7 2.8 8.0 Service ................................................................................ 100.0 75.6 24.4 4.2 1.7 6.8 1.5 10.1 Natural resources, construction, and maintenance ............ 100.0 69.4 30.6 6.5 2.9 8.5 3.6 9.1 Production, transportation, and material moving ................ 100.0 69.1 30.9 5.4 2.9 8.8 4.0 9.9

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

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

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

## 19 **Table 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by industry group, June 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 ......................... $32.29 $21.63 $10.66 $2.07 $1.20 $3.01 $1.46 $2.92

Construction ....................................................................... 31.35 21.68 9.67 1.13 1.07 2.34 1.65 3.49 Manufacturing ..................................................................... 32.05 21.22 10.83 2.46 1.20 3.26 1.28 2.62

Aircraft manufacturing 2 ................................................... 59.00 37.36 21.64 5.69 3.12 5.56 3.30 3.97
**All workers, service-providing industries** 3 ........................ 26.33 18.90 7.44 1.80 0.75 1.94 0.83 2.12

Trade, transportation, and utilities ...................................... 23.09 16.39 6.70 1.40 0.56 1.91 0.80 2.03

Wholesale trade .............................................................. 29.67 20.84 8.83 2.00 0.88 2.58 0.94 2.44 Retail trade ..................................................................... 16.88 12.72 4.15 0.79 0.30 1.15 0.35 1.57 Transportation and warehousing .................................... 32.08 21.10 10.98 2.26 0.83 3.32 1.69 2.88 Utilities ............................................................................ 52.28 32.83 19.45 4.92 1.94 4.76 4.08 3.75 Information .......................................................................... 40.75 28.03 12.71 3.78 1.08 3.55 1.43 2.86 Financial activities .............................................................. 36.32 24.63 11.69 3.00 1.85 2.90 1.52 2.41

Finance and insurance ................................................... 39.50 26.49 13.02 3.38 2.18 3.18 1.78 2.49

Credit intermediation and related activities ................. 33.86 22.83 11.03 2.85 1.54 2.89 1.56 2.20 Insurance carriers and related activities ..................... 38.39 26.15 12.25 3.24 1.22 3.36 1.87 2.55 Real estate and rental and leasing ................................. 24.81 17.91 6.90 1.65 0.68 1.87 0.58 2.12 Professional and business services ................................... 33.64 24.38 9.26 2.34 1.27 2.05 1.04 2.56

Professional and technical services ............................... 44.66 31.94 12.72 3.44 2.13 2.74 1.35 3.06 Administrative and waste services ................................. 20.62 15.72 4.91 0.92 0.47 1.09 0.46 1.97 Education and health services ............................................ 29.46 21.16 8.30 2.23 0.59 2.30 0.91 2.27

Educational services ....................................................... 38.48 28.38 10.10 2.65 0.16 2.90 1.61 2.79

Junior colleges, colleges, and universities ................. 45.90 32.83 13.07 3.69 0.16 3.77 2.38 3.07 Health care and social assistance .................................. 28.19 20.14 8.05 2.17 0.65 2.22 0.82 2.20 Leisure and hospitality ........................................................ 12.09 9.53 2.57 0.40 0.14 0.65 0.11 1.27

Accommodation and food services ................................. 11.18 8.85 2.33 0.33 0.11 0.59 0.09 1.21 Other services .................................................................... 24.55 18.21 6.33 1.54 0.50 1.54 0.66 2.10

Percent of total compensation

**All workers, goods-producing industries** 1 ......................... 100.0 67.0 33.0 6.4 3.7 9.3 4.5 9.0

Construction ....................................................................... 100.0 69.1 30.9 3.6 3.4 7.5 5.3 11.1 Manufacturing ..................................................................... 100.0 66.2 33.8 7.7 3.8 10.2 4.0 8.2

Aircraft manufacturing 2 ................................................... 100.0 63.3 36.7 9.6 5.3 9.4 5.6 6.7
**All workers, service-providing industries** 3 ........................ 100.0 71.8 28.2 6.9 2.8 7.4 3.2 8.0

Trade, transportation, and utilities ...................................... 100.0 71.0 29.0 6.1 2.4 8.3 3.5 8.8

Wholesale trade .............................................................. 100.0 70.2 29.8 6.7 3.0 8.7 3.2 8.2 Retail trade ..................................................................... 100.0 75.4 24.6 4.7 1.8 6.8 2.0 9.3 Transportation and warehousing .................................... 100.0 65.8 34.2 7.0 2.6 10.4 5.3 9.0 Utilities ............................................................................ 100.0 62.8 37.2 9.4 3.7 9.1 7.8 7.2 Information .......................................................................... 100.0 68.8 31.2 9.3 2.7 8.7 3.5 7.0 Financial activities .............................................................. 100.0 67.8 32.2 8.3 5.1 8.0 4.2 6.6

Finance and insurance ................................................... 100.0 67.1 32.9 8.5 5.5 8.1 4.5 6.3

Credit intermediation and related activities ................. 100.0 67.4 32.6 8.4 4.6 8.5 4.6 6.5 Insurance carriers and related activities ..................... 100.0 68.1 31.9 8.4 3.2 8.8 4.9 6.6 Real estate and rental and leasing ................................. 100.0 72.2 27.8 6.6 2.7 7.5 2.3 8.5 Professional and business services ................................... 100.0 72.5 27.5 6.9 3.8 6.1 3.1 7.6

Professional and technical services ............................... 100.0 71.5 28.5 7.7 4.8 6.1 3.0 6.8 Administrative and waste services ................................. 100.0 76.2 23.8 4.4 2.3 5.3 2.3 9.5 Education and health services ............................................ 100.0 71.8 28.2 7.6 2.0 7.8 3.1 7.7

Educational services ....................................................... 100.0 73.8 26.2 6.9 0.4 7.5 4.2 7.2

Junior colleges, colleges, and universities ................. 100.0 71.5 28.5 8.0 0.4 8.2 5.2 6.7 Health care and social assistance .................................. 100.0 71.5 28.5 7.7 2.3 7.9 2.9 7.8 Leisure and hospitality ........................................................ 100.0 78.8 21.2 3.3 1.2 5.3 0.9 10.5

Accommodation and food services ................................. 100.0 79.2 20.8 2.9 1.0 5.3 0.8 10.8 Other services .................................................................... 100.0 74.2 25.8 6.3 2.0 6.3 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, June 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** ................................. $31.21 $21.69 $9.53 $2.29 $1.01 $2.58 $1.17 $2.48
Management, professional, and related ............................. 50.49 35.39 15.09 4.42 1.81 3.39 2.04 3.44

Management, business, and financial ............................ 56.02 38.91 17.11 5.13 2.38 3.60 2.33 3.68 Professional and related ................................................. 47.43 33.45 13.97 4.03 1.49 3.27 1.88 3.30 Sales and office .................................................................. 24.59 17.34 7.25 1.72 0.63 2.29 0.75 1.86

Sales and related ............................................................ 26.09 19.13 6.96 1.65 0.79 1.85 0.67 2.00 Office and administrative support ................................... 23.85 16.45 7.39 1.76 0.55 2.51 0.78 1.79 Service ................................................................................ 16.17 11.57 4.60 0.92 0.36 1.48 0.33 1.51 Natural resources, construction, and maintenance ............ 31.33 21.26 10.06 1.59 1.04 2.69 1.55 3.19

Construction, extraction, farming, fishing, and forestry 1 31.59 21.25 10.34 1.12 1.08 2.62 1.96 3.56 Installation, maintenance, and repair .............................. 31.03 21.28 9.75 2.10 1.00 2.77 1.11 2.79 Production, transportation, and material moving ................ 25.02 16.61 8.41 1.59 0.92 2.64 0.94 2.32

Production ...................................................................... 24.80 16.35 8.46 1.64 1.02 2.79 0.77 2.25 Transportation and material moving ............................... 25.30 16.94 8.36 1.53 0.81 2.45 1.15 2.41
**All part-time workers in private industry** ................................ 15.55 12.22 3.33 0.48 0.26 0.74 0.26 1.59
Management, professional, and related ............................. 38.41 29.74 8.67 1.93 1.05 1.68 0.83 3.17

Professional and related ................................................. 38.73 29.90 8.83 1.97 1.07 1.74 0.85 3.20 Sales and office .................................................................. 13.21 10.36 2.84 0.37 0.14 0.76 0.23 1.33

Sales and related ............................................................ 11.34 9.12 2.22 0.21 0.11 0.52 0.15 1.23 Office and administrative support ................................... 16.02 12.25 3.78 0.63 0.19 1.13 0.35 1.48 Service ................................................................................ 10.54 8.65 1.89 0.19 0.10 0.31 0.08 1.22 Production, transportation, and material moving ................ 14.66 10.68 3.98 0.36 0.35 1.16 0.35 1.75

Transportation and material moving ............................... 15.09 10.69 4.40 0.38 0.38 1.42 0.43 1.79

Percent of total compensation

**All full-time workers in private industry** ................................. 100.0 69.5 30.5 7.3 3.2 8.3 3.7 7.9
Management, professional, and related ............................. 100.0 70.1 29.9 8.8 3.6 6.7 4.0 6.8

Management, business, and financial ............................ 100.0 69.5 30.5 9.2 4.2 6.4 4.2 6.6 Professional and related ................................................. 100.0 70.5 29.5 8.5 3.1 6.9 4.0 7.0 Sales and office .................................................................. 100.0 70.5 29.5 7.0 2.6 9.3 3.0 7.6

Sales and related ............................................................ 100.0 73.3 26.7 6.3 3.0 7.1 2.6 7.7 Office and administrative support ................................... 100.0 69.0 31.0 7.4 2.3 10.5 3.3 7.5 Service ................................................................................ 100.0 71.6 28.4 5.7 2.2 9.2 2.0 9.3 Natural resources, construction, and maintenance ............ 100.0 67.9 32.1 5.1 3.3 8.6 5.0 10.2

Construction, extraction, farming, fishing, and forestry 1 100.0 67.3 32.7 3.6 3.4 8.3 6.2 11.3 Installation, maintenance, and repair .............................. 100.0 68.6 31.4 6.8 3.2 8.9 3.6 9.0 Production, transportation, and material moving ................ 100.0 66.4 33.6 6.4 3.7 10.5 3.8 9.3

Production ...................................................................... 100.0 65.9 34.1 6.6 4.1 11.2 3.1 9.1 Transportation and material moving ............................... 100.0 67.0 33.0 6.1 3.2 9.7 4.6 9.5
**All part-time workers in private industry** ................................ 100.0 78.6 21.4 3.1 1.7 4.8 1.7 10.2
Management, professional, and related ............................. 100.0 77.4 22.6 5.0 2.7 4.4 2.2 8.3

Professional and related ................................................. 100.0 77.2 22.8 5.1 2.8 4.5 2.2 8.3 Sales and office .................................................................. 100.0 78.5 21.5 2.8 1.1 5.8 1.7 10.1

Sales and related ............................................................ 100.0 80.4 19.6 1.8 1.0 4.6 1.3 10.9 Office and administrative support ................................... 100.0 76.4 23.6 3.9 1.2 7.1 2.2 9.2 Service ................................................................................ 100.0 82.1 17.9 1.8 0.9 3.0 0.8 11.5 Production, transportation, and material moving ................ 100.0 72.9 27.1 2.5 2.4 7.9 2.4 12.0

Transportation and material moving ............................... 100.0 70.8 29.2 2.5 2.5 9.4 2.8 11.9

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, June 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** ........... $31.21 $21.69 $9.53 $2.29 $1.01 $2.58 $1.17 $2.48

Goods-producing 1 ............................................ 32.66 21.79 10.86 2.12 1.23 3.08 1.50 2.93

Construction ................................................. 31.66 21.76 9.90 1.17 1.10 2.42 1.72 3.49 Manufacturing ............................................... 32.42 21.41 11.01 2.51 1.22 3.33 1.31 2.64
Service-providing 2 ............................................ 30.78 21.66 9.12 2.34 0.94 2.43 1.06 2.34

Trade, transportation, and utilities ................ 27.50 19.24 8.26 1.88 0.72 2.35 1.03 2.28 Information .................................................... 43.92 30.04 13.88 4.16 1.19 3.91 1.58 3.04 Financial activities ........................................ 38.94 26.22 12.72 3.32 2.06 3.12 1.68 2.54 Professional and business services ............. 36.99 26.48 10.51 2.77 1.40 2.39 1.23 2.72 Education and health services ...................... 30.74 21.68 9.06 2.53 0.64 2.60 1.02 2.28 Leisure and hospitality .................................. 15.27 11.40 3.87 0.76 0.24 1.22 0.19 1.45 Other services .............................................. 28.39 20.31 8.09 2.04 0.67 2.12 0.91 2.34
**All part-time workers in private industry** .......... 15.55 12.22 3.33 0.48 0.26 0.74 0.26 1.59

Service-providing 2 ............................................ 15.43 12.12 3.31 0.48 0.26 0.74 0.26 1.57

Trade, transportation, and utilities ................ 13.31 10.07 3.24 0.34 0.20 0.96 0.28 1.46 Professional and business services ............. 18.60 14.91 3.69 0.39 0.68 0.55 0.19 1.87 Education and health services ...................... 25.86 19.70 6.16 1.36 0.46 1.48 0.62 2.25 Leisure and hospitality .................................. 9.28 7.86 1.41 0.08 0.05 0.13 0.03 1.12

Percent of total compensation

**All full-time workers in private industry** ........... 100.0 69.5 30.5 7.3 3.2 8.3 3.7 7.9

Goods-producing 1 ............................................ 100.0 66.7 33.3 6.5 3.8 9.4 4.6 9.0

Construction ................................................. 100.0 68.7 31.3 3.7 3.5 7.6 5.4 11.0 Manufacturing ............................................... 100.0 66.0 34.0 7.7 3.8 10.3 4.0 8.1
Service-providing 2 ............................................ 100.0 70.4 29.6 7.6 3.1 7.9 3.5 7.6

Trade, transportation, and utilities ................ 100.0 70.0 30.0 6.8 2.6 8.5 3.7 8.3 Information .................................................... 100.0 68.4 31.6 9.5 2.7 8.9 3.6 6.9 Financial activities ........................................ 100.0 67.3 32.7 8.5 5.3 8.0 4.3 6.5 Professional and business services ............. 100.0 71.6 28.4 7.5 3.8 6.5 3.3 7.4 Education and health services ...................... 100.0 70.5 29.5 8.2 2.1 8.4 3.3 7.4 Leisure and hospitality .................................. 100.0 74.7 25.3 5.0 1.6 8.0 1.3 9.5 Other services .............................................. 100.0 71.5 28.5 7.2 2.4 7.5 3.2 8.2
**All part-time workers in private industry** .......... 100.0 78.6 21.4 3.1 1.7 4.8 1.7 10.2

Service-providing 2 ............................................ 100.0 78.5 21.5 3.1 1.7 4.8 1.7 10.2

Trade, transportation, and utilities ................ 100.0 75.6 24.4 2.5 1.5 7.2 2.1 11.0 Professional and business services ............. 100.0 80.2 19.8 2.1 3.7 3.0 1.0 10.1 Education and health services ...................... 100.0 76.2 23.8 5.3 1.8 5.7 2.4 8.7 Leisure and hospitality .................................. 100.0 84.8 15.2 0.8 0.6 1.4 0.3 12.0

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

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

## 22 **Table 13. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major industry group and establishment employment size and**  **bargaining unit status, June 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 ... $32.29 $21.63 $10.66 $2.07 $1.20 $3.01 $1.46 $2.92

1-99 workers ..................................................... 27.16 19.11 8.05 1.20 0.85 2.18 0.98 2.84

1-49 workers ................................................. 26.02 18.67 7.35 1.08 0.77 1.89 0.78 2.83 50-99 workers ............................................... 29.99 20.20 9.80 1.51 1.06 2.90 1.49 2.85 100 workers or more ......................................... 36.80 23.85 12.95 2.83 1.51 3.73 1.88 3.00

100-499 workers ........................................... 31.63 20.78 10.85 2.05 1.21 3.32 1.45 2.81 500 workers or more ..................................... 44.23 28.26 15.97 3.94 1.95 4.32 2.50 3.27

Union ................................................................ 39.65 23.68 15.97 2.35 1.56 5.10 3.26 3.70 Nonunion .......................................................... 30.51 21.14 9.37 2.00 1.12 2.50 1.02 2.73
**All workers, service-providing industries** 2 .. 26.33 18.90 7.44 1.80 0.75 1.94 0.83 2.12

1-99 workers ..................................................... 21.82 16.25 5.56 1.23 0.61 1.37 0.48 1.88

1-49 workers ................................................. 21.29 15.96 5.34 1.17 0.61 1.29 0.44 1.83 50-99 workers ............................................... 23.38 17.13 6.25 1.41 0.60 1.63 0.59 2.02 100 workers or more ......................................... 31.71 22.04 9.67 2.48 0.91 2.61 1.25 2.41

100-499 workers ........................................... 27.17 19.40 7.77 1.89 0.72 2.13 0.83 2.19 500 workers or more ..................................... 37.42 25.37 12.05 3.23 1.16 3.22 1.78 2.67

Union ................................................................ 35.41 22.52 12.88 2.90 0.92 4.16 2.03 2.87 Nonunion .......................................................... 25.49 18.56 6.93 1.70 0.73 1.73 0.72 2.05

Percent of total compensation

**All workers, goods-producing industries** 1 ... 100.0 67.0 33.0 6.4 3.7 9.3 4.5 9.0

1-99 workers ..................................................... 100.0 70.4 29.6 4.4 3.1 8.0 3.6 10.4

1-49 workers ................................................. 100.0 71.8 28.2 4.1 3.0 7.3 3.0 10.9 50-99 workers ............................................... 100.0 67.3 32.7 5.0 3.5 9.7 5.0 9.5 100 workers or more ......................................... 100.0 64.8 35.2 7.7 4.1 10.1 5.1 8.1

100-499 workers ........................................... 100.0 65.7 34.3 6.5 3.8 10.5 4.6 8.9 500 workers or more ..................................... 100.0 63.9 36.1 8.9 4.4 9.8 5.7 7.4

Union ................................................................ 100.0 59.7 40.3 5.9 3.9 12.9 8.2 9.3 Nonunion .......................................................... 100.0 69.3 30.7 6.5 3.7 8.2 3.4 9.0
**All workers, service-providing industries** 2 .. 100.0 71.8 28.2 6.9 2.8 7.4 3.2 8.0

1-99 workers ..................................................... 100.0 74.5 25.5 5.6 2.8 6.3 2.2 8.6

1-49 workers ................................................. 100.0 74.9 25.1 5.5 2.9 6.0 2.1 8.6 50-99 workers ............................................... 100.0 73.3 26.7 6.0 2.6 7.0 2.5 8.7 100 workers or more ......................................... 100.0 69.5 30.5 7.8 2.9 8.2 3.9 7.6

100-499 workers ........................................... 100.0 71.4 28.6 7.0 2.7 7.8 3.1 8.1 500 workers or more ..................................... 100.0 67.8 32.2 8.6 3.1 8.6 4.7 7.1

Union ................................................................ 100.0 63.6 36.4 8.2 2.6 11.7 5.7 8.1 Nonunion .......................................................... 100.0 72.8 27.2 6.7 2.9 6.8 2.8 8.0

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

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

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

Series Totalcompensation Wages and salaries Benefit costs

Total Paid leave Supplemental

pay Insurance Retirement and savings Legally required benefits

Cost per hour worked

**Health care and social assistance** .................... $28.19 $20.14 $8.05 $2.17 $0.65 $2.22 $0.82 $2.20
Management, professional, and related ....... 40.51 29.15 11.36 3.34 0.99 2.77 1.27 3.00

Registered nurses .................................... 47.22 33.23 13.99 4.06 1.66 3.14 1.62 3.52 Sales and office ............................................ 21.51 15.02 6.48 1.59 0.36 2.20 0.67 1.67 Service .......................................................... 16.15 11.47 4.68 0.99 0.38 1.53 0.33 1.45
**Hospitals** ......................................................... 35.45 24.17 11.28 3.06 1.13 3.26 1.25 2.58

Management, professional, and related ....... 43.73 30.27 13.46 3.92 1.46 3.40 1.52 3.16

Registered nurses .................................... 47.54 32.65 14.89 4.25 1.95 3.51 1.70 3.48 Service .......................................................... 20.18 12.99 7.19 1.43 0.66 2.83 0.70 1.57
**Nursing and residential care facilities** .......... 19.81 14.43 5.37 1.32 0.45 1.48 0.29 1.83

Management, professional, and related ....... 30.80 22.67 8.13 2.29 0.69 1.96 0.55 2.64 Service .......................................................... 14.89 10.74 4.15 0.87 0.37 1.26 0.17 1.48
**Nursing care facilities** 1 .............................. 21.33 15.59 5.74 1.47 0.53 1.47 0.30 1.96
Management, professional, and related ....... 33.87 25.21 8.66 2.50 0.87 1.84 0.54 2.90 Service .......................................................... 15.61 11.19 4.42 0.98 0.42 1.30 0.19 1.53

Percent of total compensation

**Health care and social assistance** .................... 100.0 71.5 28.5 7.7 2.3 7.9 2.9 7.8
Management, professional, and related ....... 100.0 72.0 28.0 8.3 2.4 6.8 3.1 7.4

Registered nurses .................................... 100.0 70.4 29.6 8.6 3.5 6.7 3.4 7.4 Sales and office ............................................ 100.0 69.8 30.2 7.4 1.7 10.2 3.1 7.8 Service .......................................................... 100.0 71.0 29.0 6.1 2.3 9.5 2.1 8.9
**Hospitals** ......................................................... 100.0 68.2 31.8 8.6 3.2 9.2 3.5 7.3

Management, professional, and related ....... 100.0 69.2 30.8 9.0 3.3 7.8 3.5 7.2

Registered nurses .................................... 100.0 68.7 31.3 8.9 4.1 7.4 3.6 7.3 Service .......................................................... 100.0 64.4 35.6 7.1 3.3 14.0 3.5 7.8
**Nursing and residential care facilities** .......... 100.0 72.9 27.1 6.7 2.3 7.5 1.5 9.3

Management, professional, and related ....... 100.0 73.6 26.4 7.4 2.3 6.4 1.8 8.6 Service .......................................................... 100.0 72.1 27.9 5.9 2.5 8.5 1.2 9.9
**Nursing care facilities** 1 .............................. 100.0 73.1 26.9 6.9 2.5 6.9 1.4 9.2
Management, professional, and related ....... 100.0 74.4 25.6 7.4 2.6 5.4 1.6 8.6 Service .......................................................... 100.0 71.7 28.3 6.3 2.7 8.3 1.2 9.8

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

## 24



# TECHNICAL NOTE

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

Benefits include: Paid leave–vaca tions, holidays, sick leave, and personal leave; supplemental pay– premium pay for work in addition to the regular work schedule (such as overtime, weekends and holidays), shift differentials, and nonproduction bonuses (s uch as referral bonuses and attendance bonuses); insurance benefits– life, health, short-term disability, and long-term disab ility; retirement and savings benefits–defined benefit and defined contribution plans; and le gally required benefits–S ocial Security, Medicare, federal and state unemployment insurance, and workers’ compensation.
In June 2008, the “other leave” benefit was changed to include only paid persona l leave. Paid personal leave accounts for the majority of the cost of the prior other leave benefit category.
Employer Costs for Employee Compensation include s data for the civilian economy, which includes data from both private industry and state and local gove rnment. Excluded from private industry are the selfemployed and farm and private house hold workers. Federal government workers are excluded from the public sector. The private industry series a nd the state and local government seri es provide data for the two sectors separately.
The cost levels for this quarter were collect ed from a probability samp le of approximately 63,200 occupations selected from a sample of about 13,300 establishments in private industry a nd approximately 11,700 occupations from a sample of about 1,900 establishments in state and local governments. The state and local government sample, which is re placed less frequently than the private industry sample, was replaced in its entirety in September 2007. The private industry sample is rota ted over approximately 5 years, which makes the sample more representative of the economy and reduces respondent burden. Data are collected for the pay period including the 12 th 

# day of the survey months of March, June, September, and December. The sample is replaced on a cross-area, cross-industry basis.
When respondents do not provide all th e data needed, a procedure for assi gning missing values is used. This imputation procedure is comparable to that used fo r the Employment Cost Index (ECI). For a description, see “Accounting for missing data in the Employment Cost Index,” in the April 2006 issue of the Monthly Labor Review at http://www.bls.gov/opub/mlr/2006/04/art4abs.htm.
The ECEC percent of total compen sation estimates are calculated from co st aggregates and then rounded to the published level of precision. This method provides the most precise estimates of the percent of total compensation; however, estimates of th e percentage of total compensati on calculated from the published cost estimates may differ slightly from those calcu lated from the unpublished cost aggregates.
Sample establishments are classified by the industry categories based on the 2007 North American Industry Classification System (NAICS). Prior to December 2007, the 2002 NAICS classification system was used. Differences between the two NAI CS systems did not affect any of th e published series. Within a sample establishment, specific job categories are selected and classified into about 800 occupationa l classifications

## 25 

# according to the 2000 Standard Occ upational Classification (SOC) syst em. Individual occupations are combined to represent one of ten intermediate aggregati ons, such as professional and related occupa tions, or one of five higher-level aggregations su ch as management, profe ssional, and related occupa tions. Both the NAICS and the SOC classification systems are defined by the U.S. Office of Management and Budget (OMB). For more detailed information on NAICS and SOC, including background definitions, see the BLS Web sites: www.bls.gov/bls/naics.htm and www.bls.gov/soc/home.htm.
To be included in the ECEC, employees in occupations must receive cash payments from the establishment for services performed and the establishm ent must pay the employer’s portion of Medicare taxes on that individual’s wages. Major exclusions from the survey are the self-employed, individuals who set their own pay (for example, proprietors, owners, major st ockholders, and partners in unincorporated firms), volunteers, unpaid workers, family memb ers being paid token wages, indivi duals receiving long-term disability compensation, and U.S. citizens working overseas.
The state and local government sample consis ts of 152 areas that represent the Nation’s 361 metropolitan statistical areas and 573 micropolitan statistical areas as de fined by OMB in December 2003 and the remaining portions of the 50 states. The private industry estimates started th e conversion to December 2003 OMB area definitions in the Decembe r 2008 reference period with replacemen t of one-fifth of the sample under the new area definitions.
Current employment weights are used to calculate cost levels. Thes e weights are derived from two BLS programs: the Quarterly Census of Employment and Wages (QCEW) and the Current Employment Statistics (CES). Combined, these programs pr ovide the appropriate indus try coverage and currenc y of data needed to match the ECEC. For more information on these changes, see "Changes in Calculations for the BLS Employer Costs for Employee Compensation Data, March 2007," at http://www.bls.gov/ncs/ec t/sp/ececcalc.pdf. In most instances, private industry employment weights used in the ECEC were to tal employment estimates for 2-digit industry groups, such as utilities (NAICS 22) or wholesal e trade (NAICS 42). In a few cases, more detailed private industry employment weights we re used. These include 4-digit e ducational establis hments—elementary and secondary schools (6111), junior colleges (6112), and colleges and universities (6113)—as well as the 6- digit aircraft manufacturing industry (336411). For state and local governme nts, a more aggregated level was used reflecting the level of deta il published by the CES program. For both private and government establishments, the employment da ta were apportioned ba sed on the sampling weights assigned to the Employment Cost Index (ECI) sample.

The ECI, which measures the chan ge in employer costs for employ ee compensation, is calculated with fixed 2002 employment counts to prevent employment shifts among occupati ons and industries from influencing the changes. Therefore, changes over time in the Employer Costs for Employee Compensation survey will differ from those in the ECI.
Historical ECEC data are available in three listings, all available at: http://www.bls.gov/ect/#tables. The first historical listing covers data for the March references periods from 1986 to 2001. These data use the Standard Industrial Classifi cation (SIC) and Census of Population cl assification systems. The second listing contains data for the March, June , September, and December referen ce periods from March 2002 to December 2003. These data also are based on the SIC and Census of Popul ation classification systems. The final listing includes data for March 2004 to th e current reference period. Thes e are based on the NAICS and SOC classification systems. Also, data and related articles are included in th e bulletin, Employer Costs for Employee Compensation, 1986-99 (Bulletin 2526), available upon request by calling (202) 691-6199 or by email to: NCSinfo@bls.gov.
Beginning with the March 2004 quarter, historical data are available based on the North American Industry Classification System and the 2000 Standard Occupational Classification. The new historical tables are

## 26 

# available on the Internet site http://www.bls.gov/ncs/ ect/home.htm or upon request. Information on how costs are calculated appears in “Measuring Trends in the St ructure and Levels of Em ployer Costs for Employee Compensation,” Compensation and Working Conditions , Summer 1997, at http://www.bls.gov/opub/cwc/archive/summer1997art1.pdf. An article on changes in employer compensation costs, “Tracking Changes in Benefit Costs,” appears in Compensation and Working Conditions , Spring 1999, at http://www.bls.gov/opub/cwc/archive/spring1999brief3.pdf.

Relative Standard Errors
Because the ECEC is a sample survey, it is subject to sampling errors. Sampling errors are differences that occur between the results computed from a sa mple of observations and those computed from all observations in the population. The es timates derived from differe nt samples selected us ing the same sample design may differ from one another. A measure of the variation among these differing estimates is the standard error. It can be used to measure the precision with which an estimate from a particular sample approximates the expected result of all possible samples. For more in formation on the calculation pr ocedure, see "Changes in Variance Estimation Calculations for the BLS Employer Costs for Empl oyee Compensation Data, March 2007," at http://www.bls.gov/ncs/ect/sp/ececvme t.pdf. The chances are about 68 out of 100 that an estimate from the survey differs from a complete populati on figure by less than the standard error. The chances are about 90 out of 100 that this difference would be less than 1.6 times the standard error. All the statements of comparisons appearing in this publication are signif icant at a 1.6 standard error level or better, unless otherwise indicated. This means that for differences cite d, the estimated difference is greater th an 1.6 times the standard error of the difference. The relative standard errors (RSE) for all estimates are available shortly after the release is issued at http://www.bls.gov/ncs/ect/#tables.
For a more detailed explanation of relative standard errors, see “Measur ing Trends in the Structure and Levels of Employer Costs for Employee Comp ensation,” Compensation and Working Conditions , Summer 1997, at http://www.bls.gov/opub/cwc/arch ive/summer1997art1.pdf. For a detaile d explanation of how to use standard error data to analyze differences in changes over time, see "Analyzing Year-to-Year Changes in Employer Costs for Employee Compensation," Compensation and Working Conditions , Spring 1998, at http://www.bls.gov/opub/cwc/archive/spring1998art3.pdf. This article supplements an article from the Summer 1997 issue of Compensation and Working Conditions , "Explaining the Differential Growth Rates of the ECI and ECEC," available at http ://www.bls.gov/opub/cwc/archive/summe r1997art2.pdf, which examined how differences in the construction of these measures contribute to differing trends.

Standard errors relate to differe nces that occur from sampling errors , but not from nonsampling errors. Nonsampling errors are not measured and include survey nonresponse and data collection and processing errors. Survey nonresponse occurs when sample members are unwillin g or unable to participate in the survey. Data collection errors include inaccurate da ta by respondents and defi nitional difficulties. Pro cessing errors include errors in recording, coding, and entering data. Although nonsampling errors are not measured, BLS quality assurance programs include procedures for reducing such errors. These procedures include data collection reinterviews, observed interviews, com puter data edits, and systematic re view of reports on which data are recorded. Extensive field economist training also is conducted to maintain high data collection standards.
Comparing private and public sector data
Aggregate compensation cost levels in state and local government shoul d not be directly compared with those in private industry. Differen ces between these sectors stem from f actors such as variation in work activities and occupational structures. Manufacturing and sales, for example, make up a large part of private industry work activities but are rare in state and local government. Professiona l and administrative support occupations (including teachers) account for two-thirds of the state and lo cal government workforce, compared with one-half of private industry.

## 27 

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

Articles, bulletins, and other information may be obtained by calling (202) 691-6199, sending e-mail to NCSinfo@bls.gov, or visiting the Internet site http://www.bl s.gov/ect. Information in this release will be made available to sensory impaired indi viduals upon request. Voice phone: ( 202) 691-5200; Federa l Relay Service Number: 1-800-877-8339.