National Compensation Survey: Retirement Plan Provisions

in State and Local Government in the United States, 2016

U.S. Department of Labor

U.S. Bureau of Labor Statistics

April 2017 

Bulletin 2786

Contents

Overview 

Retirement tables 

Technical note

Appendix table 1: Survey establishment response 

Appendix table 2: Number of workers represented
Overview 

The National Compensation Survey (NCS) provides comprehensive measures of compensation cost 

trends, the incidence of benefits, and detailed benefit provisions for private industry, state and local 

government, and the total of these two sectors, civilian workers. Agricultural and household workers, 

federal government employees, the military, and the self-employed are excluded. This bulletin presents 

estimates of the detailed provisions of employer-provided retirement (defined benefit and defined 

contribution) plans in state and local government in 2016. Estimates presented are on retirement benefits 

by various employee and employer characteristics. 

For more information on these data and recent and historical NCS benefits data, call the information line 

at (202) 691–6199, use the contact EBS link to send email, or visit the benefits home page at 

www.bls.gov/ebs. Information is made available to sensory-impaired individuals upon request (Voice 

phone: (202) 691–5200; Federal Relay Service: 1 (800) 877–8339). Data requests also may be sent to 

U.S. Bureau of Labor Statistics, Division of Compensation Data Analysis and Planning, 2 Massachusetts 

Avenue NE, Room 4166, Washington, DC 20212. Material in this publication is in the public domain and, 

with appropriate credit, may be reproduced without permission.

U. S. Bureau of Labor Statistics (BLS) staff designed the survey, collected and reviewed the survey data, 

and prepared survey estimates for publication. The survey could not have been conducted without the 

cooperation of the many private businesses and state and local government agencies and jurisdictions 

that provided benefits data. BLS thanks these respondents for their cooperation.
Table 1. Defined benefit plans: Availability and eligibility requirements for open plans, state and local government

workers, 2016

(All workers participating in defined benefit plans = 100 percent)

Characteristics

Plans open to

new

employees

Open to new employees

Plans not

open to new

employees2

Not

determinable With minimum

age or service

requirement1

Service requirements No minimum

age or service

requirement 6 months or

less

More than 6

months

All workers ............................................................... 43 3 2 – 40 57 –

Worker characteristic

Management, professional, and related .................. 41 2 – – 39 59 –

Professional and related ...................................... 41 3 – – 39 59 –

Teachers .......................................................... 42 – – – 39 58 –

Primary, secondary, and special education

school teachers .......................................... 42 – – – 39 58 –

Service ..................................................................... 45 3 2 – 42 55 –

Protective service ................................................ 48 – – – 46 52 –

Sales and office ....................................................... 44 3 – – 41 56 –

Office and administrative support ........................ 44 3 – – 41 56 –

Natural resources, construction, and maintenance 48 – – – 46 52 –

Production, transportation, and material moving ..... 41 – – – 39 59 –

Full time ................................................................... 42 2 2 – 40 58 –

Part time .................................................................. 46 – – – 43 54 –

Union ....................................................................... 37 3 – – 35 63 –

Nonunion ................................................................. 48 3 – – 45 52 –

Average wage within the following categories:3

Lowest 25 percent ............................................... 49 3 – – 46 51 –

Lowest 10 percent ........................................... 48 – – – 46 52 –

Second 25 percent ............................................... 46 3 3 – 43 54 –

Third 25 percent ................................................... 42 3 – – 39 58 –

Highest 25 percent ............................................... 37 1 – – 35 63 –

Highest 10 percent ........................................... 31 – – – 31 69 –

Establishment characteristic

Service-providing industries ..................................... 42 3 2 – 40 58 –

Education and health services ............................. 42 3 – – 39 58 –

Educational services ........................................ 42 3 – – 39 58 –

Elementary and secondary schools ............. 42 – – – 39 58 –

Junior colleges, colleges, and universities ... 41 – – – 38 59 –

Healthcare and social assistance .................... 43 – – – 43 57 –

Hospitals ...................................................... 46 – – – 45 54 –

Public administration ............................................ 44 3 2 – 41 56 –

1 to 99 workers ........................................................ 45 – – – 42 55 –

1 to 49 workers .................................................... 44 – – – 42 56 –

50 to 99 workers .................................................. 45 – – – 42 55 –

100 workers or more ................................................ 42 3 2 – 39 58 –

100 to 499 workers .............................................. 48 – – – 44 52 –

500 workers or more ............................................ 39 2 2 – 37 61 –

State government .................................................... 39 – – – 38 61 –

Local government .................................................... 44 3 2 – 41 56 –

See footnotes at end of table.
Table 1. Defined benefit plans: Availability and eligibility requirements for open plans, state and local government

workers, 2016—continued

(All workers participating in defined benefit plans = 100 percent)

Characteristics

Plans open to

new

employees

Open to new employees

Plans not

open to new

employees2

Not

determinable With minimum

age or service

requirement1

Service requirements No minimum

age or service

requirement 6 months or

less

More than 6

months

Geographic area

Northeast ................................................................. 24 – – – 24 76 –

New England ....................................................... 32 – – – 32 68 –

Middle Atlantic ..................................................... 22 – – – 22 78 –

South ....................................................................... 47 – – – 46 53 –

South Atlantic ....................................................... 59 – – – 58 41 –

East South Central ............................................... 38 – – – 38 62 –

West South Central .............................................. 35 – – – 35 65 –

Midwest .................................................................... 55 – – – 54 45 –

East North Central ............................................... 56 – – – 55 44 –

West North Central .............................................. 54 – – – 52 46 –

West ......................................................................... 40 10 10 – 30 60 –

Mountain .............................................................. 41 21 – – 20 59 –

Pacific .................................................................. 39 – – – 34 61 –

1 An example of a minimum age requirement is 21 years and an example of a minimum service requirement is 12 months. 2 Plans not open to new employees are known as frozen plans. For more information and data on these plans in state and local government, see

www.bls.gov/ncs/ebs/benefits/2016/ownership/govt/table05a.pdf. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the

threshold. The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation -

March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major

plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 1. Standard errors for defined benefit plans: Availability and eligibility requirements for open plans, state and

local government workers, 2016

Characteristics

Plans open to

new

employees

Open to new employees

Plans not

open to new

employees2

Not

determinable With minimum

age or service

requirement1

Service requirements No minimum

age or service

requirement 6 months or

less

More than 6

months

All workers ............................................................... 0.8 0.4 0.4 – 0.8 0.8 –

Worker characteristic

Management, professional, and related .................. 1.1 0.5 – – 1.0 1.1 –

Professional and related ...................................... 1.2 0.6 – – 1.2 1.2 –

Teachers .......................................................... 1.6 – – – 1.6 1.6 –

Primary, secondary, and special education

school teachers .......................................... 1.9 – – – 1.9 1.9 –

Service ..................................................................... 1.3 0.6 0.6 – 1.2 1.3 –

Protective service ................................................ 2.0 – – – 1.9 2.0 –

Sales and office ....................................................... 1.9 0.6 – – 1.8 1.9 –

Office and administrative support ........................ 1.9 0.6 – – 1.8 1.9 –

Natural resources, construction, and maintenance 3.5 – – – 3.5 3.5 –

Production, transportation, and material moving ..... 3.8 – – – 3.9 3.8 –

Full time ................................................................... 0.8 0.4 0.4 – 0.8 0.8 –

Part time .................................................................. 3.6 – – – 3.5 3.6 –

Union ....................................................................... 1.3 0.7 – – 1.2 1.3 –

Nonunion ................................................................. 1.1 0.4 – – 1.1 1.1 –

Average wage within the following categories:3

Lowest 25 percent ............................................... 1.3 0.6 – – 1.3 1.3 –

Lowest 10 percent ........................................... 2.5 – – – 2.6 2.5 –

Second 25 percent ............................................... 1.5 0.5 0.5 – 1.6 1.5 –

Third 25 percent ................................................... 1.8 0.9 – – 1.7 1.8 –

Highest 25 percent ............................................... 1.1 0.3 – – 1.1 1.1 –

Highest 10 percent ........................................... 1.3 – – – 1.3 1.3 –

Establishment characteristic

Service-providing industries ..................................... 0.8 0.4 0.4 – 0.8 0.8 –

Education and health services ............................. 1.0 0.6 – – 0.9 1.0 –

Educational services ........................................ 1.1 0.7 – – 1.0 1.1 –

Elementary and secondary schools ............. 1.3 – – – 1.2 1.3 –

Junior colleges, colleges, and universities ... 1.9 – – – 1.9 1.9 –

Healthcare and social assistance .................... 2.9 – – – 2.9 2.9 –

Hospitals ...................................................... 4.0 – – – 4.0 4.0 –

Public administration ............................................ 1.6 0.4 0.2 – 1.6 1.6 –

1 to 99 workers ........................................................ 1.9 – – – 2.1 1.9 –

1 to 49 workers .................................................... 2.9 – – – 2.9 2.9 –

50 to 99 workers .................................................. 2.5 – – – 2.9 2.5 –

100 workers or more ................................................ 0.9 0.4 0.4 – 0.8 0.9 –

100 to 499 workers .............................................. 1.8 – – – 1.8 1.8 –

500 workers or more ............................................ 1.0 0.3 0.3 – 1.1 1.0 –

State government .................................................... 1.4 – – – 1.5 1.4 –

Local government .................................................... 1.0 0.7 0.7 – 1.0 1.0 –

See footnotes at end of table.
Table 1. Standard errors for defined benefit plans: Availability and eligibility requirements for open plans, state and

local government workers, 2016—continued

Characteristics

Plans open to

new

employees

Open to new employees

Plans not

open to new

employees2

Not

determinable With minimum

age or service

requirement1

Service requirements No minimum

age or service

requirement 6 months or

less

More than 6

months

Geographic area

Northeast ................................................................. 2.0 – – – 2.0 2.0 –

New England ....................................................... 4.6 – – – 4.6 4.6 –

Middle Atlantic ..................................................... 2.1 – – – 2.2 2.1 –

South ....................................................................... 1.2 – – – 1.2 1.2 –

South Atlantic ....................................................... 1.4 – – – 1.4 1.4 –

East South Central ............................................... 3.6 – – – 3.6 3.6 –

West South Central .............................................. 1.7 – – – 1.7 1.7 –

Midwest .................................................................... 1.5 – – – 1.6 1.5 –

East North Central ............................................... 1.6 – – – 1.6 1.6 –

West North Central .............................................. 2.8 – – – 3.4 2.8 –

West ......................................................................... 2.1 1.7 1.7 – 1.5 2.1 –

Mountain .............................................................. 4.8 4.9 – – 1.8 4.8 –

Pacific .................................................................. 2.3 – – – 2.0 2.3 –

1 An example of a minimum age requirement is 21 years and an example of a minimum service requirement is 12 months. 2 Plans not open to new employees are known as frozen plans. For more information and data on these plans in state and local government, see

www.bls.gov/ncs/ebs/benefits/2016/ownership/govt/table05a.pdf. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold.

The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March

2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee

Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 2. Defined benefit plans: Plan sponsor,1

 state and local

government workers, 2016

(All workers participating in defined benefit plans = 100 percent)

Characteristics

State

government

sponsor

Local

government

sponsor

All workers ............................................................... 91 9

Worker characteristic

Management, professional, and related .................. 94 6

Professional and related ...................................... 95 5

Teachers .......................................................... 99 1

Primary, secondary, and special education

school teachers .......................................... 99 1

Service ..................................................................... 87 13

Protective service ................................................ 81 19

Sales and office ....................................................... 87 13

Office and administrative support ........................ 87 13

Natural resources, construction, and maintenance 83 17

Production, transportation, and material moving ..... 75 25

Full time ................................................................... 90 10

Part time .................................................................. 95 5

Union ....................................................................... 86 14

Nonunion ................................................................. 95 5

Average wage within the following categories:2

Lowest 25 percent ............................................... 95 5

Lowest 10 percent ........................................... 97 –

Second 25 percent ............................................... 89 11

Third 25 percent ................................................... 88 12

Highest 25 percent ............................................... 91 9

Highest 10 percent ........................................... 91 9

Establishment characteristic

Service-providing industries ..................................... 91 9

Education and health services ............................. 97 3

Educational services ........................................ 99 1

Elementary and secondary schools ............. 98 2

Junior colleges, colleges, and universities ... 99 –

Healthcare and social assistance .................... 88 12

Hospitals ...................................................... 86 14

Public administration ............................................ 82 18

1 to 99 workers ........................................................ 96 4

1 to 49 workers .................................................... 97 3

50 to 99 workers .................................................. 96 –

100 workers or more ................................................ 89 11

100 to 499 workers .............................................. 95 5

500 workers or more ............................................ 85 15

State government .................................................... 100 –

Local government .................................................... 87 13

See footnotes at end of table.
Table 2. Defined benefit plans: Plan sponsor,1

 state and local

government workers, 2016—continued

(All workers participating in defined benefit plans = 100 percent)

Characteristics

State

government

sponsor

Local

government

sponsor

Geographic area

Northeast ................................................................. 84 16

New England ....................................................... 97 –

Middle Atlantic ..................................................... 81 19

South ....................................................................... 93 7

South Atlantic ....................................................... 92 8

East South Central ............................................... 98 –

West South Central .............................................. 93 –

Midwest .................................................................... 93 7

East North Central ............................................... 91 9

West North Central .............................................. 95 5

West ......................................................................... 89 11

Mountain .............................................................. 97 –

Pacific .................................................................. 86 14

1 Based on the sponsorship of the benefit plan rather than the affiliation of the employees

participating. For example, local school district workers may belong to state-sponsored retirement

plans, which can be partially or wholly state funded. 2 Surveyed occupations are classified into wage categories based on the average wage for the

occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For

definitions of major plans, key provisions, and related terms, see the "Glossary of Employee

Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 2. Standard errors for defined benefit plans: Plan

sponsor,1

 state and local government workers, 2016

Characteristics

State

government

sponsor

Local

government

sponsor

All workers ............................................................... 0.5 0.5

Worker characteristic

Management, professional, and related .................. 0.5 0.5

Professional and related ...................................... 0.4 0.4

Teachers .......................................................... 0.1 0.1

Primary, secondary, and special education

school teachers .......................................... 0.1 0.1

Service ..................................................................... 1.0 1.0

Protective service ................................................ 1.9 1.9

Sales and office ....................................................... 1.0 1.0

Office and administrative support ........................ 1.0 1.0

Natural resources, construction, and maintenance 2.6 2.6

Production, transportation, and material moving ..... 3.4 3.4

Full time ................................................................... 0.5 0.5

Part time .................................................................. 1.3 1.3

Union ....................................................................... 0.9 0.9

Nonunion ................................................................. 0.5 0.5

Average wage within the following categories:2

Lowest 25 percent ............................................... 0.9 0.9

Lowest 10 percent ........................................... 1.5 –

Second 25 percent ............................................... 1.1 1.1

Third 25 percent ................................................... 1.0 1.0

Highest 25 percent ............................................... 0.7 0.7

Highest 10 percent ........................................... 1.2 1.2

Establishment characteristic

Service-providing industries ..................................... 0.5 0.5

Education and health services ............................. 0.4 0.4

Educational services ........................................ 0.3 0.3

Elementary and secondary schools ............. 0.3 0.3

Junior colleges, colleges, and universities ... 0.6 –

Healthcare and social assistance .................... 2.8 2.8

Hospitals ...................................................... 3.9 3.9

Public administration ............................................ 1.3 1.3

1 to 99 workers ........................................................ 0.8 0.8

1 to 49 workers .................................................... 0.4 0.4

50 to 99 workers .................................................. 1.5 –

100 workers or more ................................................ 0.7 0.7

100 to 499 workers .............................................. 1.2 1.2

500 workers or more ............................................ 1.0 1.0

State government .................................................... 0.4 –

Local government .................................................... 0.7 0.7

See footnotes at end of table.
Table 2. Standard errors for defined benefit plans: Plan

sponsor,1

 state and local government workers,

2016—continued

Characteristics

State

government

sponsor

Local

government

sponsor

Geographic area

Northeast ................................................................. 1.2 1.2

New England ....................................................... 2.3 –

Middle Atlantic ..................................................... 1.4 1.4

South ....................................................................... 0.8 0.8

South Atlantic ....................................................... 0.7 0.7

East South Central ............................................... 0.9 –

West South Central .............................................. 2.0 –

Midwest .................................................................... 0.8 0.8

East North Central ............................................... 1.0 1.0

West North Central .............................................. 1.3 1.3

West ......................................................................... 1.3 1.3

Mountain .............................................................. 2.4 –

Pacific .................................................................. 1.6 1.6

1 Based on the sponsorship of the benefit plan rather than the affiliation of the employees

participating. For example, local school district workers may belong to state-sponsored retirement

plans, which can be partially or wholly state funded. 2 Surveyed occupations are classified into wage categories based on the average wage for the

occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For

definitions of major plans, key provisions, and related terms, see the "Glossary of Employee

Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 3. Defined benefit plans: Primary plan formulas, state and local government workers, 2016

(All workers participating in defined benefit plans = 100 percent)

Characteristics Traditional

Traditional plan formula

Nontraditional

Non-traditional plan formula

Percent of

terminal

earnings

Dollar times

years1

Percent

of career

earnings

Percent of

employer

contribution

Cash

balance

Pension

equity Other

All workers ............................................................... 98 98 – – – 2 2 – –

Worker characteristic

Management, professional, and related .................. 99 99 – – – 1 1 – –

Professional and related ...................................... 99 99 – – – 1 1 – –

Teachers .......................................................... – 100 – – – – – – –

Primary, secondary, and special education

school teachers .......................................... – 100 – – – – – – –

Service ..................................................................... – 96 – – – – – – –

Protective service ................................................ – 95 – – – – – – –

Sales and office ....................................................... 97 97 – – – 3 3 – –

Office and administrative support ........................ 97 97 – – – 3 3 – –

Natural resources, construction, and maintenance – 97 – – – – – – –

Production, transportation, and material moving ..... – 97 – – – – – – –

Full time ................................................................... 98 98 – – – 2 2 – –

Part time .................................................................. – 99 – – – – – – –

Union ....................................................................... – 99 – – – – – – –

Nonunion ................................................................. 97 97 – – – 3 3 – –

Average wage within the following categories:2

Lowest 25 percent ............................................... 97 97 – – – 3 3 – –

Lowest 10 percent ........................................... – 98 – – – – – – –

Second 25 percent ............................................... 97 97 – – – 3 3 – –

Third 25 percent ................................................... – 98 – – – – – – –

Highest 25 percent ............................................... – 100 – – – – – – –

Highest 10 percent ........................................... – 100 – – – – – – –

Establishment characteristic

Service-providing industries ..................................... 99 98 – – – 1 1 – –

Education and health services ............................. – 99 – – – – – – –

Educational services ........................................ – 99 – – – – – – –

Elementary and secondary schools ............. – 100 – – – – – – –

Junior colleges, colleges, and universities ... – 99 – – – – – – –

Healthcare and social assistance .................... – 97 – – – – – – –

Hospitals ...................................................... – 95 – – – – – – –

Public administration ............................................ 97 97 – – – 3 3 – –

1 to 99 workers ........................................................ – 98 – – – – – – –

1 to 49 workers .................................................... – 99 – – – – – – –

50 to 99 workers .................................................. – 97 – – – – – – –

100 workers or more ................................................ 98 98 – – – 2 2 – –

100 to 499 workers .............................................. – 97 – – – – – – –

500 workers or more ............................................ – 99 – – – – – – –

State government .................................................... – 99 – – – – – – –

Local government .................................................... 98 98 – – – 2 2 – –

See footnotes at end of table.
Table 3. Defined benefit plans: Primary plan formulas, state and local government workers, 2016—continued

(All workers participating in defined benefit plans = 100 percent)

Characteristics Traditional

Traditional plan formula

Nontraditional

Non-traditional plan formula

Percent of

terminal

earnings

Dollar times

years1

Percent

of career

earnings

Percent of

employer

contribution

Cash

balance

Pension

equity Other

Geographic area

Northeast ................................................................. – 100 – – – – – – –

New England ....................................................... 100 100 – – – – – – –

Middle Atlantic ..................................................... – 100 – – – – – – –

South ....................................................................... 97 97 – – – 3 3 – –

South Atlantic ....................................................... – 99 – – – – – – –

East South Central ............................................... – 98 – – – – – – –

West South Central .............................................. – 93 – – – – – – –

Midwest .................................................................... 98 98 – – – 2 2 – –

East North Central ............................................... – 100 – – – – – – –

West North Central .............................................. 94 94 – – – 6 6 – –

West ......................................................................... – 100 – – – – – – –

Mountain .............................................................. 100 100 – – – – – – –

Pacific .................................................................. – 100 – – – – – – –

1 Benefits are based on a dollar amount per month for each year of service recognized by the plan. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key

provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 3. Standard errors for defined benefit plans: Primary plan formulas, state and local government workers, 2016

Characteristics Traditional

Traditional plan formula

Nontraditional

Non-traditional plan formula

Percent of

terminal

earnings

Dollar times

years1

Percent

of career

earnings

Percent of

employer

contribution

Cash

balance

Pension

equity Other

All workers ............................................................... 0.3 0.4 – – – 0.3 0.3 – –

Worker characteristic

Management, professional, and related .................. 0.2 0.2 – – – 0.2 0.2 – –

Professional and related ...................................... 0.2 0.2 – – – 0.2 0.2 – –

Teachers .......................................................... – 0.1 – – – – – – –

Primary, secondary, and special education

school teachers .......................................... – 0.2 – – – – – – –

Service ..................................................................... – 1.0 – – – – – – –

Protective service ................................................ – 1.8 – – – – – – –

Sales and office ....................................................... 0.5 0.6 – – – 0.5 0.5 – –

Office and administrative support ........................ 0.6 0.6 – – – 0.6 0.6 – –

Natural resources, construction, and maintenance – 1.3 – – – – – – –

Production, transportation, and material moving ..... – 1.4 – – – – – – –

Full time ................................................................... 0.3 0.4 – – – 0.3 0.3 – –

Part time .................................................................. – 0.5 – – – – – – –

Union ....................................................................... – 0.1 – – – – – – –

Nonunion ................................................................. 0.6 0.7 – – – 0.6 0.6 – –

Average wage within the following categories:2

Lowest 25 percent ............................................... 0.7 0.8 – – – 0.7 0.7 – –

Lowest 10 percent ........................................... – 0.6 – – – – – – –

Second 25 percent ............................................... 0.6 0.7 – – – 0.6 0.6 – –

Third 25 percent ................................................... – 0.4 – – – – – – –

Highest 25 percent ............................................... – 0.2 – – – – – – –

Highest 10 percent ........................................... – 0.1 – – – – – – –

Establishment characteristic

Service-providing industries ..................................... 0.3 0.4 – – – 0.3 0.3 – –

Education and health services ............................. – 0.3 – – – – – – –

Educational services ........................................ – 0.1 – – – – – – –

Elementary and secondary schools ............. – 0.2 – – – – – – –

Junior colleges, colleges, and universities ... – 0.6 – – – – – – –

Healthcare and social assistance .................... – 2.3 – – – – – – –

Hospitals ...................................................... – 4.1 – – – – – – –

Public administration ............................................ 0.6 0.6 – – – 0.6 0.6 – –

1 to 99 workers ........................................................ – 0.9 – – – – – – –

1 to 49 workers .................................................... – 0.9 – – – – – – –

50 to 99 workers .................................................. – 1.5 – – – – – – –

100 workers or more ................................................ 0.3 0.3 – – – 0.3 0.3 – –

100 to 499 workers .............................................. – 1.0 – – – – – – –

500 workers or more ............................................ – 0.3 – – – – – – –

State government .................................................... – 0.3 – – – – – – –

Local government .................................................... 0.4 0.5 – – – 0.4 0.4 – –

See footnotes at end of table.
Table 3. Standard errors for defined benefit plans: Primary plan formulas, state and local government workers,

2016—continued

Characteristics Traditional

Traditional plan formula

Nontraditional

Non-traditional plan formula

Percent of

terminal

earnings

Dollar times

years1

Percent

of career

earnings

Percent of

employer

contribution

Cash

balance

Pension

equity Other

Geographic area

Northeast ................................................................. – 0.1 – – – – – – –

New England ....................................................... 0.0 0.0 – – – – – – –

Middle Atlantic ..................................................... – 0.1 – – – – – – –

South ....................................................................... 0.8 0.9 – – – 0.8 0.8 – –

South Atlantic ....................................................... – 0.8 – – – – – – –

East South Central ............................................... – 0.5 – – – – – – –

West South Central .............................................. – 2.3 – – – – – – –

Midwest .................................................................... 0.3 0.3 – – – 0.3 0.3 – –

East North Central ............................................... – 0.1 – – – – – – –

West North Central .............................................. 0.9 0.9 – – – 0.9 0.9 – –

West ......................................................................... – 0.1 – – – – – – –

Mountain .............................................................. 0.0 0.0 – – – – – – –

Pacific .................................................................. – 0.2 – – – – – – –

1 Benefits are based on a dollar amount per month for each year of service recognized by the plan. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit

Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 4. Defined benefit plans: Vesting requirements, state and local government workers, 2016

(All workers participating in defined benefit plans = 100 percent)

Characteristics Immediate

full vesting Cliff vesting1

Cliff vesting requirements 

(in years) Graded

vesting2

Not

determinable

Mean Median

All workers ............................................................... 1 94 6 5 2 3

Worker characteristic

Management, professional, and related .................. 1 95 6 5 2 2

Professional and related ...................................... – 95 6 5 – 2

Teachers .......................................................... – 97 6 5 – 3 ( )

Primary, secondary, and special education

school teachers .......................................... – 97 6 5 – 3 ( )

Service ..................................................................... 3 89 6 5 2 6

Protective service ................................................ 5 86 6 5 3 7

Sales and office ....................................................... – 94 6 5 – 3

Office and administrative support ........................ – 94 6 5 – 3

Natural resources, construction, and maintenance – 90 6 5 – 8

Production, transportation, and material moving ..... – 95 6 5 – 2

Full time ................................................................... 1 94 6 5 2 3

Part time .................................................................. – 90 6 5 – 7

Union ....................................................................... 1 94 6 5 – –

Nonunion ................................................................. 2 93 6 5 3 3

Average wage within the following categories:4

Lowest 25 percent ............................................... 1 93 6 5 – –

Lowest 10 percent ........................................... – 93 6 5 – 5

Second 25 percent ............................................... 2 92 6 5 2 4

Third 25 percent ................................................... 1 93 6 5 2 4

Highest 25 percent ............................................... 2 96 6 5 – –

Highest 10 percent ........................................... – 98 7 5 – 1

Establishment characteristic

Service-providing industries ..................................... 1 94 6 5 2 3

Education and health services ............................. – 95 6 5 – 2

Educational services ........................................ – 96 6 5 – 2

Elementary and secondary schools ............. – 96 6 5 – 1

Junior colleges, colleges, and universities ... – 94 6 5 – 3

Healthcare and social assistance .................... – 89 6 5 – 10

Hospitals ...................................................... – 90 6 5 – 8

Public administration ............................................ 2 92 6 5 3 3

1 to 99 workers ........................................................ – 94 6 5 – 4

1 to 49 workers .................................................... – 95 6 5 – 4

50 to 99 workers .................................................. – 93 7 5 – 4

100 workers or more ................................................ 1 94 6 5 2 3

100 to 499 workers .............................................. – 95 6 5 – 3

500 workers or more ............................................ 1 93 6 5 3 3

State government .................................................... – 94 6 5 – 3

Local government .................................................... 1 94 6 5 2 3

See footnotes at end of table.
Table 4. Defined benefit plans: Vesting requirements, state and local government workers,

2016—continued

(All workers participating in defined benefit plans = 100 percent)

Characteristics Immediate

full vesting Cliff vesting1

Cliff vesting requirements 

(in years) Graded

vesting2

Not

determinable

Mean Median

Geographic area

Northeast ................................................................. – 100 8 10 – 3 ( )

New England ....................................................... – 99 9 10 – 1

Middle Atlantic ..................................................... – 100 7 5 – 3 ( )

South ....................................................................... – 97 6 5 – 1

South Atlantic ....................................................... – 97 6 5 – 1

East South Central ............................................... – 98 7 5 – 2

West South Central .............................................. – 98 5 5 – –

Midwest .................................................................... – 83 7 5 – 12

East North Central ............................................... – 75 8 10 – 18

West North Central .............................................. – 97 5 5 – 3

West ......................................................................... – 92 5 5 – –

Mountain .............................................................. – 76 5 5 – –

1 An employee is not entitled to any accrued benefits until satisfying the requirement for 100 percent vesting. 2 An employee is entitled to a gradually increasing share of benefits determined by years of service, eventually reaching 100 percent vesting status. Also known as

graduated vesting. 3 Less than 0.5. 4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and

below the threshold. The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs

for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For

definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 4. Standard errors for defined benefit plans: Vesting requirements, state and local government

workers, 2016

Characteristics Immediate

full vesting Cliff vesting1

Cliff vesting requirements 

(in years) Graded

vesting2

Not

determinable

Mean Median

All workers ............................................................... 0.2 0.4 3 ( ) 0.0 0.2 0.3

Worker characteristic

Management, professional, and related .................. 0.2 0.4 3 ( ) 0.0 0.3 0.3

Professional and related ...................................... – 0.4 3 ( ) 0.0 – 0.3

Teachers .......................................................... – 0.4 3 ( ) 0.0 – 0.2

Primary, secondary, and special education

school teachers .......................................... – 0.3 3 ( ) 0.0 – 0.2

Service ..................................................................... 0.6 1.1 0.1 0.0 0.6 0.7

Protective service ................................................ 1.0 1.6 0.1 0.0 0.8 1.3

Sales and office ....................................................... – 0.7 0.1 0.0 – 0.4

Office and administrative support ........................ – 0.7 0.1 0.0 – 0.4

Natural resources, construction, and maintenance – 3.6 0.2 0.0 – 3.6

Production, transportation, and material moving ..... – 1.3 0.2 0.0 – 1.0

Full time ................................................................... 0.1 0.5 3 ( ) 0.0 0.3 0.4

Part time .................................................................. – 3.4 0.2 0.0 – 3.3

Union ....................................................................... 0.3 0.6 0.1 0.0 – –

Nonunion ................................................................. 0.2 0.6 0.1 0.0 0.3 0.6

Average wage within the following categories:4

Lowest 25 percent ............................................... 0.2 1.0 0.1 0.0 – –

Lowest 10 percent ........................................... – 2.5 0.1 0.0 – 2.6

Second 25 percent ............................................... 0.3 1.0 0.1 0.0 0.3 0.9

Third 25 percent ................................................... 0.3 0.9 0.1 0.0 0.5 0.8

Highest 25 percent ............................................... 0.4 0.4 3 ( ) 0.0 – –

Highest 10 percent ........................................... – 0.3 0.1 0.0 – 0.2

Establishment characteristic

Service-providing industries ..................................... 0.2 0.4 3 ( ) 0.0 0.2 0.3

Education and health services ............................. – 0.4 3 ( ) 0.0 – 0.4

Educational services ........................................ – 0.4 3 ( ) 0.0 – 0.3

Elementary and secondary schools ............. – 0.4 3 ( ) 0.0 – 0.1

Junior colleges, colleges, and universities ... – 1.2 0.1 0.0 – 0.8

Healthcare and social assistance .................... – 2.4 0.2 0.0 – 2.8

Hospitals ...................................................... – 3.2 0.3 0.0 – 4.1

Public administration ............................................ 0.5 1.2 0.1 0.0 0.5 1.1

1 to 99 workers ........................................................ – 1.1 0.1 0.0 – 0.8

1 to 49 workers .................................................... – 1.4 0.2 0.0 – 1.3

50 to 99 workers .................................................. – 1.5 0.2 0.0 – 1.0

100 workers or more ................................................ 0.2 0.5 3 ( ) 0.0 0.3 0.3

100 to 499 workers .............................................. – 0.9 0.1 0.0 – 0.5

500 workers or more ............................................ 0.3 0.6 0.1 0.0 0.4 0.5

State government .................................................... – 0.7 0.1 0.0 – 0.7

Local government .................................................... 0.2 0.4 3 ( ) 0.0 0.3 0.3

See footnotes at end of table.
Table 4. Standard errors for defined benefit plans: Vesting requirements, state and local government

workers, 2016—continued

Characteristics Immediate

full vesting Cliff vesting1

Cliff vesting requirements 

(in years) Graded

vesting2

Not

determinable

Mean Median

Geographic area

Northeast ................................................................. – 0.3 0.1 2.4 – 0.2

New England ....................................................... – 1.0 0.2 0.0 – 1.0

Middle Atlantic ..................................................... – 0.2 0.1 0.0 – 3 ( )

South ....................................................................... – 0.5 3 ( ) 0.0 – 0.3

South Atlantic ....................................................... – 0.7 0.1 0.0 – 0.4

East South Central ............................................... – 1.4 0.1 0.0 – 1.4

West South Central .............................................. – 0.7 0.1 0.0 – –

Midwest .................................................................... – 1.1 0.1 0.0 – 1.3

East North Central ............................................... – 1.6 0.1 0.0 – 2.0

West North Central .............................................. – 1.0 3 ( ) 0.0 – 0.9

West ......................................................................... – 0.9 3 ( ) 0.0 – –

Mountain .............................................................. – 3.5 0.1 0.0 – –

1 An employee is not entitled to any accrued benefits until satisfying the requirement for 100 percent vesting. 2 An employee is entitled to a gradually increasing share of benefits determined by years of service, eventually reaching 100 percent vesting status. Also known as

graduated vesting. 3 Less than 0.05. 4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and

below the threshold. The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs

for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the

"Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 5. Defined benefit plans: Integration with Social Security, state and local government workers,

2016

(All workers participating in defined benefit plans = 100 percent)

Characteristics

Benefits

integrated

with Social

Security

Type of integrated formula Benefits not

integrated

with Social

Security

Not covered

under Social

Security

Social

Security

breakpoint1

Offset by

Social

Security2

Cash balance

All workers ............................................................... 7 – 7 – 69 24

Worker characteristic

Management, professional, and related .................. 6 – 6 – 66 28

Professional and related ...................................... 6 – 6 – 65 29

Teachers .......................................................... – – – – 62 –

Primary, secondary, and special education

school teachers .......................................... – – – – 63 –

Service ..................................................................... 7 – 7 – 71 22

Protective service ................................................ – – – – 75 –

Sales and office ....................................................... 11 – 10 – 75 14

Office and administrative support ........................ 11 – 10 – 75 14

Natural resources, construction, and maintenance 11 – 11 – 74 15

Production, transportation, and material moving ..... – – 2 – 85 –

Full time ................................................................... 6 – 6 – 70 24

Part time .................................................................. 15 – 15 – 63 22

Union ....................................................................... 11 – 11 – 66 23

Nonunion ................................................................. 3 – 3 – 73 24

Average wage within the following categories:3

Lowest 25 percent ............................................... 4 – 4 – 77 18

Lowest 10 percent ........................................... – – – – 78 –

Second 25 percent ............................................... 11 – 10 – 73 17

Third 25 percent ................................................... 8 – 7 – 73 20

Highest 25 percent ............................................... 6 – 6 – 59 35

Highest 10 percent ........................................... 8 – 7 – 49 43

Establishment characteristic

Service-providing industries ..................................... 7 – 7 – 69 24

Education and health services ............................. 6 – 6 – 63 30

Educational services ........................................ 6 – 6 – 63 31

Elementary and secondary schools ............. 5 – 5 – 64 31

Junior colleges, colleges, and universities ... 10 – 10 – 58 32

Healthcare and social assistance .................... – – – – 69 –

Hospitals ...................................................... – – – – 69 –

Public administration ............................................ 9 – 9 – 78 13

1 to 99 workers ........................................................ 12 – 11 – 67 21

1 to 49 workers .................................................... 15 – 15 – 62 22

50 to 99 workers .................................................. 8 – 8 – 71 20

100 workers or more ................................................ 6 – 5 – 70 24

100 to 499 workers .............................................. 5 – 4 – 78 18

500 workers or more ............................................ 6 – 6 – 66 28

State government .................................................... 10 – 10 – 70 20

Local government .................................................... 6 – 6 – 69 25

See footnotes at end of table.
Table 5. Defined benefit plans: Integration with Social Security, state and local government workers,

2016—continued

(All workers participating in defined benefit plans = 100 percent)

Characteristics

Benefits

integrated

with Social

Security

Type of integrated formula Benefits not

integrated

with Social

Security

Not covered

under Social

Security

Social

Security

breakpoint1

Offset by

Social

Security2

Cash balance

Geographic area

Northeast ................................................................. – – – – 80 –

New England ....................................................... – – – – – 72

Middle Atlantic ..................................................... – – – – 99 –

South ....................................................................... – – – – 77 –

South Atlantic ....................................................... – – – – 98 –

East South Central ............................................... – – – – 96 –

West South Central .............................................. – – – – – 63

Midwest .................................................................... – – – – 71 –

East North Central ............................................... – – – – 55 –

West North Central .............................................. – – – – 97 –

West ......................................................................... 25 – 25 – 47 28

Mountain .............................................................. – – – – 70 –

Pacific .................................................................. 35 – 35 – 37 28

1 Formula applies lower benefit rate to earnings subject to FICA (Social Security) taxes or below a specified dollar amount. 2 Benefit as calculated by formula is reduced by portion of primary Social Security payment. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above

and below the threshold. The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer

Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For

definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 5. Standard errors for defined benefit plans: Integration with Social Security, state and local

government workers, 2016

Characteristics

Benefits

integrated

with Social

Security

Type of integrated formula Benefits not

integrated

with Social

Security

Not covered

under Social

Security

Social

Security

breakpoint1

Offset by

Social

Security2

Cash balance

All workers ............................................................... 0.4 – 0.4 – 1.0 0.9

Worker characteristic

Management, professional, and related .................. 0.5 – 0.5 – 1.3 1.2

Professional and related ...................................... 0.5 – 0.5 – 1.3 1.3

Teachers .......................................................... – – – – 1.6 –

Primary, secondary, and special education

school teachers .......................................... – – – – 1.7 –

Service ..................................................................... 0.7 – 0.7 – 1.6 1.7

Protective service ................................................ – – – – 2.5 –

Sales and office ....................................................... 1.0 – 1.0 – 1.7 1.4

Office and administrative support ........................ 1.0 – 1.0 – 1.7 1.4

Natural resources, construction, and maintenance 2.8 – 2.8 – 4.6 4.1

Production, transportation, and material moving ..... – – 0.7 – 1.8 –

Full time ................................................................... 0.5 – 0.5 – 1.1 1.0

Part time .................................................................. 3.2 – 3.2 – 5.1 4.1

Union ....................................................................... 0.8 – 0.8 – 1.4 1.0

Nonunion ................................................................. 0.4 – 0.4 – 1.5 1.5

Average wage within the following categories:3

Lowest 25 percent ............................................... 0.5 – 0.5 – 1.4 1.3

Lowest 10 percent ........................................... – – – – 2.8 –

Second 25 percent ............................................... 1.2 – 1.2 – 1.8 1.4

Third 25 percent ................................................... 0.6 – 0.6 – 1.6 1.6

Highest 25 percent ............................................... 0.6 – 0.6 – 1.4 1.3

Highest 10 percent ........................................... 1.6 – 1.6 – 1.7 2.0

Establishment characteristic

Service-providing industries ..................................... 0.4 – 0.4 – 1.0 0.9

Education and health services ............................. 0.6 – 0.6 – 1.4 1.2

Educational services ........................................ 0.5 – 0.5 – 1.4 1.3

Elementary and secondary schools ............. 0.7 – 0.7 – 1.6 1.4

Junior colleges, colleges, and universities ... 2.0 – 2.0 – 2.3 2.2

Healthcare and social assistance .................... – – – – 5.6 –

Hospitals ...................................................... – – – – 7.4 –

Public administration ............................................ 0.7 – 0.7 – 1.9 1.8

1 to 99 workers ........................................................ 0.8 – 0.7 – 2.6 2.5

1 to 49 workers .................................................... 1.8 – 1.7 – 3.6 3.1

50 to 99 workers .................................................. 1.2 – 1.2 – 3.2 3.2

100 workers or more ................................................ 0.6 – 0.6 – 1.1 1.0

100 to 499 workers .............................................. 0.8 – 0.8 – 1.9 1.8

500 workers or more ............................................ 0.8 – 0.8 – 1.6 1.6

State government .................................................... 1.1 – 1.1 – 1.7 1.7

Local government .................................................... 0.6 – 0.6 – 1.3 1.1

See footnotes at end of table.
Table 5. Standard errors for defined benefit plans: Integration with Social Security, state and local

government workers, 2016—continued

Characteristics

Benefits

integrated

with Social

Security

Type of integrated formula Benefits not

integrated

with Social

Security

Not covered

under Social

Security

Social

Security

breakpoint1

Offset by

Social

Security2

Cash balance

Geographic area

Northeast ................................................................. – – – – 1.3 –

New England ....................................................... – – – – – 5.7

Middle Atlantic ..................................................... – – – – 0.5 –

South ....................................................................... – – – – 1.7 –

South Atlantic ....................................................... – – – – 0.6 –

East South Central ............................................... – – – – 1.6 –

West South Central .............................................. – – – – – 3.3

Midwest .................................................................... – – – – 1.6 –

East North Central ............................................... – – – – 2.4 –

West North Central .............................................. – – – – 1.2 –

West ......................................................................... 1.5 – 1.5 – 3.0 2.2

Mountain .............................................................. – – – – 6.4 –

Pacific .................................................................. 2.2 – 2.2 – 3.6 1.6

1 Formula applies lower benefit rate to earnings subject to FICA (Social Security) taxes or below a specified dollar amount. 2 Benefit as calculated by formula is reduced by portion of primary Social Security payment. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above

and below the threshold. The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer

Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the

"Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 6. Traditional defined benefit plans: Maximum credited service provisions, state and local government workers, 2016

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Subject to

maximum

years of

credited

service

Maximum credited service (in years) Not subject to

maximum

years of

credited

service

Not

10th determinable

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 22 30 33 39 40 45 78 1 ( )

Worker characteristic

Management, professional, and related .................. 21 32 34 40 42 46 79 1 ( )

Professional and related ...................................... 21 32 34 40 44 46 79 1 ( )

Teachers .......................................................... 21 34 34 38 44 46 79 1 ( )

Primary, secondary, and special education

school teachers .......................................... 20 34 34 38 44 46 80 1 ( )

Service ..................................................................... 31 30 30 35 40 44 69 1 ( )

Protective service ................................................ 41 30 30 32 39 40 59 1 ( )

Sales and office ....................................................... 18 32 33 40 40 45 82 1 ( )

Office and administrative support ........................ 18 32 34 40 40 45 82 1 ( )

Natural resources, construction, and maintenance 24 30 33 40 40 40 76 1 ( )

Production, transportation, and material moving ..... 13 33 33 40 40 40 87 1

Full time ................................................................... 22 30 33 38 40 45 78 1 ( )

Part time .................................................................. 24 34 39 40 44 49 76 1

Union ....................................................................... 27 30 32 35 40 45 72 1 ( )

Nonunion ................................................................. 17 32 35 40 40 46 83 1 ( )

Average wage within the following categories:2

Lowest 25 percent ............................................... 15 32 36 40 44 49 84 1

Lowest 10 percent ........................................... 17 35 40 40 44 49 83 1 ( )

Second 25 percent ............................................... 22 30 32 40 40 44 78 1 ( )

Third 25 percent ................................................... 22 30 33 39 40 45 77 1 ( )

Highest 25 percent ............................................... 26 30 33 36 40 46 74 1 ( )

Highest 10 percent ........................................... 26 32 32 36 40 46 74 1 ( )

Establishment characteristic

Service-providing industries ..................................... 22 30 33 38 40 45 78 1 ( )

Education and health services ............................. 20 32 34 40 44 46 80 1 ( )

Educational services ........................................ 19 32 34 40 44 46 81 1 ( )

Elementary and secondary schools ............. 18 32 34 40 44 46 82 1 ( )

Junior colleges, colleges, and universities ... 21 32 36 40 44 46 79 1 ( )

Healthcare and social assistance .................... 25 32 33 40 40 44 72 3

Hospitals ...................................................... 24 33 35 40 40 44 73 3

Public administration ............................................ 27 30 32 34 40 45 73 1 ( )

1 to 99 workers ........................................................ 23 32 34 40 44 46 77 1 ( )

1 to 49 workers .................................................... 22 32 33 40 40 40 78 1 ( )

50 to 99 workers .................................................. 24 32 35 40 44 49 76 1 ( )

100 workers or more ................................................ 22 30 33 36 40 45 78 1 ( )

100 to 499 workers .............................................. 24 30 33 36 40 46 76 1 ( )

500 workers or more ............................................ 21 30 33 38 40 44 79 1 ( )

State government .................................................... 21 30 32 40 40 45 79 1 ( )

Local government .................................................... 22 32 33 38 40 46 77 1 ( )

See footnotes at end of table.
Table 6. Traditional defined benefit plans: Maximum credited service provisions, state and local government workers,

2016—continued

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Subject to

maximum

years of

credited

service

Maximum credited service (in years) Not subject to

maximum

years of

credited

service

Not

10th determinable

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 24 32 32 32 38 49 76 –

New England ....................................................... 72 32 32 32 35 36 28 –

Middle Atlantic ..................................................... 10 20 32 38 49 50 90 –

South ....................................................................... 4 30 30 36 49 49 96 1 ( )

South Atlantic ....................................................... 3 28 30 30 34 36 97 1 ( )

East South Central ............................................... 10 35 49 49 49 49 89 1

West South Central .............................................. – – – – – – 99 –

Midwest .................................................................... 59 34 35 40 44 45 40 1

East North Central ............................................... 72 33 34 40 44 45 27 1

West North Central .............................................. 36 35 35 35 40 40 63 1

West ......................................................................... 19 30 30 39 40 42 81 1 ( )

Mountain .............................................................. 33 30 36 40 40 40 67 –

Pacific .................................................................. 13 30 30 33 39 42 87 1 ( )

1 Less than 0.5. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key

provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 6. Standard errors for traditional defined benefit plans: Maximum credited service provisions, state and local

government workers, 2016

Characteristics

Subject to

maximum

years of

credited

service

Maximum credited service (in years) Not subject to

maximum

years of

credited

service

Not

10th determinable

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 0.8 2.8 0.3 2.1 0.0 1.1 0.8 0.1

Worker characteristic

Management, professional, and related .................. 1.0 0.0 0.0 1.2 2.7 0.0 1.0 0.1

Professional and related ...................................... 1.1 0.0 0.2 0.7 2.3 0.0 1.1 0.1

Teachers .......................................................... 1.2 0.5 0.0 2.7 0.0 0.0 1.2 1 ( )

Primary, secondary, and special education

school teachers .......................................... 1.3 1.6 0.0 3.1 0.0 0.0 1.3 1 ( )

Service ..................................................................... 2.3 0.0 2.6 0.9 0.0 0.5 2.3 0.4

Protective service ................................................ 3.8 0.0 0.0 0.9 2.6 3.0 3.8 1 ( )

Sales and office ....................................................... 1.5 1.5 1.6 0.0 1.0 2.9 1.5 0.1

Office and administrative support ........................ 1.4 1.5 1.5 0.0 1.5 3.6 1.5 0.1

Natural resources, construction, and maintenance 4.7 2.2 2.1 1.3 0.0 2.7 4.7 0.4

Production, transportation, and material moving ..... 3.1 0.0 1.3 5.0 0.0 5.6 2.8 0.8

Full time ................................................................... 0.9 1.4 0.6 2.7 0.0 0.8 0.9 0.1

Part time .................................................................. 3.0 1.6 3.4 0.0 1.5 5.6 3.1 0.4

Union ....................................................................... 1.2 1.1 0.9 0.5 0.0 0.4 1.2 0.2

Nonunion ................................................................. 1.2 0.8 1.0 0.0 3.8 2.2 1.2 0.1

Average wage within the following categories:2

Lowest 25 percent ............................................... 1.2 0.3 1.4 0.0 2.0 4.7 1.3 0.4

Lowest 10 percent ........................................... 2.5 0.0 0.9 0.0 3.9 0.0 2.5 1 ( )

Second 25 percent ............................................... 1.4 1.2 1.1 0.7 0.0 0.0 1.5 1 ( )

Third 25 percent ................................................... 1.6 2.9 0.4 3.7 0.0 0.4 1.6 0.2

Highest 25 percent ............................................... 1.2 2.1 1.1 1.3 1.5 0.0 1.2 0.1

Highest 10 percent ........................................... 1.9 2.1 1.0 1.4 0.0 0.0 1.9 1 ( )

Establishment characteristic

Service-providing industries ..................................... 0.8 2.6 0.4 2.4 0.0 1.3 0.8 0.1

Education and health services ............................. 1.0 0.0 1.2 0.0 1.8 0.0 1.0 0.2

Educational services ........................................ 1.0 0.0 1.3 0.0 0.0 0.0 1.0 1 ( )

Elementary and secondary schools ............. 1.2 1.8 0.3 0.6 0.0 0.0 1.2 1 ( )

Junior colleges, colleges, and universities ... 2.4 0.0 0.3 0.0 4.0 1.2 2.4 1 ( )

Healthcare and social assistance .................... 4.0 1.4 3.5 0.2 0.9 2.6 3.6 1.6

Hospitals ...................................................... 6.0 0.0 6.9 0.0 1.8 3.8 5.7 1.3

Public administration ............................................ 1.6 0.0 1.9 1.2 0.0 1.4 1.6 1 ( )

1 to 99 workers ........................................................ 2.4 0.5 0.6 0.0 0.0 0.0 2.4 0.1

1 to 49 workers .................................................... 3.2 0.0 1.7 5.4 0.0 5.5 3.2 1 ( )

50 to 99 workers .................................................. 2.8 2.6 1.3 0.7 2.6 3.7 2.8 0.3

100 workers or more ................................................ 1.0 1.5 0.5 2.3 0.0 1.3 1.0 0.2

100 to 499 workers .............................................. 1.8 1.2 1.5 2.6 0.0 2.1 1.8 0.4

500 workers or more ............................................ 1.2 2.2 0.5 2.8 0.0 1.3 1.2 0.2

State government .................................................... 1.5 2.1 0.5 0.0 4.8 0.0 1.5 1 ( )

Local government .................................................... 0.9 2.7 0.9 2.6 0.0 1.8 0.9 0.2

See footnotes at end of table.
Table 6. Standard errors for traditional defined benefit plans: Maximum credited service provisions, state and local

government workers, 2016—continued

Characteristics

Subject to

maximum

years of

credited

service

Maximum credited service (in years) Not subject to

maximum

years of

credited

service

Not

10th determinable

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 2.3 0.0 0.0 0.0 2.4 0.6 2.3 –

New England ....................................................... 7.4 0.0 0.0 0.0 0.4 2.4 7.4 –

Middle Atlantic ..................................................... 1.9 0.0 0.0 1.7 0.0 0.0 1.9 –

South ....................................................................... 0.5 0.0 3.4 7.8 0.0 0.0 0.6 0.1

South Atlantic ....................................................... 0.5 2.0 0.0 1.4 2.2 2.4 0.6 1 ( )

East South Central ............................................... 2.8 0.0 0.0 0.0 0.0 0.0 3.0 0.8

West South Central .............................................. – – – – – – 0.5 –

Midwest .................................................................... 1.9 1.1 0.0 0.0 0.0 0.4 1.9 0.6

East North Central ............................................... 1.6 1.1 1.4 0.0 0.0 1.4 1.4 0.9

West North Central .............................................. 4.9 0.0 0.0 7.1 0.0 0.0 5.0 0.2

West ......................................................................... 1.7 0.0 1.4 3.3 0.0 2.5 1.7 1 ( )

Mountain .............................................................. 4.0 0.0 4.1 0.0 0.0 0.0 4.0 –

Pacific .................................................................. 1.5 0.0 0.0 0.7 1.6 0.0 1.5 1 ( )

1 Less than 0.05. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit

Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 7. Traditional defined benefit plans: Availability of lump-sum benefits at retirement,

state and local government workers, 2016

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics Lump sum

available

Type of lump sum

Lump sum

not available

Not

Full lump determinable

sum

Partial lump

sum with

reduced

annuity

All workers ............................................................... 33 6 27 67 1 ( )

Worker characteristic

Management, professional, and related .................. 34 7 28 66 1 ( )

Professional and related ...................................... 34 6 27 66 –

Teachers .......................................................... 35 6 29 65 –

Primary, secondary, and special education

school teachers .......................................... 34 5 29 66 –

Service ..................................................................... 33 5 28 67 1 ( )

Protective service ................................................ 26 – – 74 1 ( )

Sales and office ....................................................... 31 7 24 69 –

Office and administrative support ........................ 31 7 24 69 –

Natural resources, construction, and maintenance 30 6 23 70 1 ( )

Production, transportation, and material moving ..... 33 – – 67 –

Full time ................................................................... 33 6 27 67 1 ( )

Part time .................................................................. 31 11 20 69 –

Union ....................................................................... 20 8 12 80 –

Nonunion ................................................................. 46 4 42 54 1 ( )

Average wage within the following categories:2

Lowest 25 percent ............................................... 41 3 38 59 –

Lowest 10 percent ........................................... 46 – – 54 –

Second 25 percent ............................................... 30 7 23 70 –

Third 25 percent ................................................... 34 6 27 66 1 ( )

Highest 25 percent ............................................... 30 8 22 70 1 ( )

Highest 10 percent ........................................... 18 6 12 82 –

Establishment characteristic

Service-providing industries ..................................... 33 6 27 67 1 ( )

Education and health services ............................. 38 7 31 62 –

Educational services ........................................ 36 6 30 64 –

Elementary and secondary schools ............. 33 4 29 67 –

Junior colleges, colleges, and universities ... 45 12 33 55 –

Healthcare and social assistance .................... 52 11 41 48 –

Hospitals ...................................................... 55 – – 45 –

Public administration ............................................ 24 5 19 76 1 ( )

1 to 99 workers ........................................................ 28 6 22 72 1 ( )

1 to 49 workers .................................................... 28 – – 72 –

50 to 99 workers .................................................. 28 – – 71 1 ( )

100 workers or more ................................................ 35 6 28 65 –

100 to 499 workers .............................................. 28 6 21 72 –

500 workers or more ............................................ 38 6 32 62 –

State government .................................................... 39 9 30 61 –

Local government .................................................... 31 5 26 69 1 ( )

See footnotes at end of table.
Table 7. Traditional defined benefit plans: Availability of lump-sum benefits at retirement,

state and local government workers, 2016—continued

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics Lump sum

available

Type of lump sum

Lump sum

not available

Not

Full lump determinable

sum

Partial lump

sum with

reduced

annuity

Geographic area

Northeast ................................................................. 14 – – 86 1 ( )

New England ....................................................... 7 – – 93 –

Middle Atlantic ..................................................... 16 – – 84 1 ( )

South ....................................................................... 44 – – 56 –

South Atlantic ....................................................... 23 – – 77 –

East South Central ............................................... 32 – – 68 –

West South Central .............................................. 84 – – 16 –

Midwest .................................................................... 39 8 30 61 –

East North Central ............................................... 37 13 24 63 –

West North Central .............................................. 42 – – 58 –

West ......................................................................... 26 18 8 74 –

Mountain .............................................................. 28 – – 72 –

Pacific .................................................................. 25 – – 75 –

1 Less than 0.5. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet

publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 7. Standard errors for traditional defined benefit plans: Availability of lump-sum benefits

at retirement, state and local government workers, 2016

Characteristics Lump sum

available

Type of lump sum

Lump sum

not available

Not

Full lump determinable

sum

Partial lump

sum with

reduced

annuity

All workers ............................................................... 1.2 0.5 1.1 1.2 1 ( )

Worker characteristic

Management, professional, and related .................. 1.4 0.5 1.4 1.4 1 ( )

Professional and related ...................................... 1.5 0.7 1.5 1.5 –

Teachers .......................................................... 2.0 0.7 2.0 2.0 –

Primary, secondary, and special education

school teachers .......................................... 2.4 0.8 2.5 2.4 –

Service ..................................................................... 2.4 0.8 2.3 2.4 0.1

Protective service ................................................ 3.7 – – 3.6 0.2

Sales and office ....................................................... 2.0 1.0 1.7 2.0 –

Office and administrative support ........................ 2.0 1.0 1.7 2.0 –

Natural resources, construction, and maintenance 3.9 1.3 3.9 3.9 0.4

Production, transportation, and material moving ..... 3.6 – – 3.6 –

Full time ................................................................... 1.3 0.4 1.2 1.3 0.1

Part time .................................................................. 4.1 2.6 4.0 4.1 –

Union ....................................................................... 1.3 0.9 1.1 1.3 –

Nonunion ................................................................. 1.7 0.5 1.7 1.7 0.1

Average wage within the following categories:2

Lowest 25 percent ............................................... 2.1 0.7 2.1 2.1 –

Lowest 10 percent ........................................... 4.2 – – 4.2 –

Second 25 percent ............................................... 2.0 1.0 1.9 2.0 –

Third 25 percent ................................................... 2.0 1.0 1.8 2.0 0.1

Highest 25 percent ............................................... 1.3 0.7 1.4 1.2 1 ( )

Highest 10 percent ........................................... 1.2 0.8 0.9 1.2 –

Establishment characteristic

Service-providing industries ..................................... 1.2 0.5 1.1 1.2 1 ( )

Education and health services ............................. 1.4 0.7 1.4 1.4 –

Educational services ........................................ 1.5 0.7 1.5 1.5 –

Elementary and secondary schools ............. 1.9 0.8 1.8 1.9 –

Junior colleges, colleges, and universities ... 2.1 0.7 2.0 2.1 –

Healthcare and social assistance .................... 4.5 2.0 5.0 4.5 –

Hospitals ...................................................... 6.6 – – 6.6 –

Public administration ............................................ 2.4 0.8 2.2 2.3 0.2

1 to 99 workers ........................................................ 2.4 1.8 2.2 2.4 0.2

1 to 49 workers .................................................... 4.1 – – 4.1 –

50 to 99 workers .................................................. 3.0 – – 3.0 0.4

100 workers or more ................................................ 1.3 0.4 1.3 1.3 –

100 to 499 workers .............................................. 2.6 1.3 2.1 2.6 –

500 workers or more ............................................ 1.5 0.7 1.6 1.5 –

State government .................................................... 1.9 0.9 1.9 1.9 –

Local government .................................................... 1.5 0.8 1.3 1.5 0.1

See footnotes at end of table.
Table 7. Standard errors for traditional defined benefit plans: Availability of lump-sum benefits

at retirement, state and local government workers, 2016—continued

Characteristics Lump sum

available

Type of lump sum

Lump sum

not available

Not

Full lump determinable

sum

Partial lump

sum with

reduced

annuity

Geographic area

Northeast ................................................................. 2.0 – – 1.9 0.2

New England ....................................................... 1.7 – – 1.7 –

Middle Atlantic ..................................................... 2.4 – – 2.2 0.3

South ....................................................................... 2.0 – – 2.0 –

South Atlantic ....................................................... 2.6 – – 2.6 –

East South Central ............................................... 3.7 – – 3.7 –

West South Central .............................................. 3.1 – – 3.1 –

Midwest .................................................................... 2.6 1.1 3.0 2.6 –

East North Central ............................................... 2.3 1.7 3.2 2.3 –

West North Central .............................................. 5.8 – – 5.8 –

West ......................................................................... 2.5 1.7 1.7 2.5 –

Mountain .............................................................. 6.6 – – 6.6 –

Pacific .................................................................. 2.3 – – 2.3 –

1 Less than 0.05. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related

terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 8. Traditional defined benefit plans: Normal retirement age and service requirements,1

 state and local

government workers, 2016

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

With age and

service

requirement

With age only

requirement

With service

only

requirement

With age plus

service

requirement2

Combined age plus service

requirement (in years)

Mean Median

All workers ............................................................... 53 4 32 10 84 85

Worker characteristic

Management, professional, and related .................. 50 5 34 11 84 85

Professional and related ...................................... 50 5 34 12 84 85

Teachers .......................................................... 45 6 37 12 84 85

Primary, secondary, and special education

school teachers .......................................... 44 7 37 13 84 85

Service ..................................................................... 59 4 31 7 84 85

Protective service ................................................ 58 – 35 – – –

Sales and office ....................................................... 56 4 30 9 84 85

Office and administrative support ........................ 56 4 31 9 84 85

Natural resources, construction, and maintenance 62 – 28 – – –

Production, transportation, and material moving ..... 56 – 27 – – –

Full time ................................................................... 52 5 33 10 84 85

Part time .................................................................. 67 – 24 – – –

Union ....................................................................... 61 8 25 6 85 85

Nonunion ................................................................. 46 1 39 14 84 80

Average wage within the following categories:3

Lowest 25 percent ............................................... 48 – 38 – – –

Lowest 10 percent ........................................... 45 – 40 – – –

Second 25 percent ............................................... 58 4 29 8 84 85

Third 25 percent ................................................... 53 3 33 11 84 85

Highest 25 percent ............................................... 54 8 29 9 85 85

Highest 10 percent ........................................... 57 8 29 6 85 85

Establishment characteristic

Service-providing industries ..................................... 53 4 32 10 84 85

Education and health services ............................. 49 5 34 12 85 85

Educational services ........................................ 49 6 34 12 84 85

Elementary and secondary schools ............. 47 6 35 12 84 85

Junior colleges, colleges, and universities ... 54 4 32 11 85 87

Healthcare and social assistance .................... 55 3 33 9 87 85

Hospitals ...................................................... 55 – 36 – – –

Public administration ............................................ 59 3 30 7 84 85

1 to 99 workers ........................................................ 53 – 36 – – –

1 to 49 workers .................................................... 58 – 32 – – –

50 to 99 workers .................................................. 47 – 39 – – –

100 workers or more ................................................ 54 5 31 11 84 85

100 to 499 workers .............................................. 51 7 33 8 85 85

500 workers or more ............................................ 55 3 30 12 83 80

State government .................................................... 55 3 33 9 86 85

Local government .................................................... 53 5 32 11 84 85

See footnotes at end of table.
Table 8. Traditional defined benefit plans: Normal retirement age and service requirements,1

 state and local

government workers, 2016—continued

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

With age and

service

requirement

With age only

requirement

With service

only

requirement

With age plus

service

requirement2

Combined age plus service

requirement (in years)

Mean Median

Geographic area

Northeast ................................................................. 51 – 28 – – –

New England ....................................................... 84 – 8 – – –

Middle Atlantic ..................................................... 41 – 33 – – –

South ....................................................................... 34 – 49 – – –

South Atlantic ....................................................... 18 – 70 – – –

East South Central ............................................... 38 – 53 9 86 87

West South Central .............................................. 56 – – 28 80 80

Midwest .................................................................... 68 – 19 – – –

East North Central ............................................... 68 – 22 – – –

West North Central .............................................. 68 – – – – –

West ......................................................................... 74 – 20 – – –

Mountain .............................................................. 36 – 46 18 81 80

Pacific .................................................................. 90 – 10 – – –

1 Normal retirement occurs when the specific age, length of service, or combination of age and length of service plan requirements are satisfied and the participant may retire

and receive all accrued benefits without a reduction or penalty. In most plans, participants must satisfy a minimum service requirement to be vested in the plan. Typical vesting

requirements are 5 years of service; these requirements are not included in the service requirements for normal retirement. 2 The sum of participants’ age and service (in years) must meet a total minimum number, such as 80, and as long as the condition is satisfied employees may retire without

incurring a reduction in benefits. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below

the threshold. The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee

Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions

of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 8. Standard errors for traditional defined benefit plans: Normal retirement age and service

requirements,1

 state and local government workers, 2016

Characteristics

With age and

service

requirement

With age only

requirement

With service

only

requirement

With age plus

service

requirement2

Combined age plus service

requirement (in years)

Mean Median

All workers ............................................................... 0.8 0.4 0.8 0.6 0.4 0.0

Worker characteristic

Management, professional, and related .................. 1.0 0.5 1.3 0.7 0.4 0.0

Professional and related ...................................... 1.1 0.5 1.4 0.8 0.4 0.0

Teachers .......................................................... 1.3 0.4 1.9 1.0 0.2 0.0

Primary, secondary, and special education

school teachers .......................................... 1.6 0.5 2.3 1.3 0.2 0.0

Service ..................................................................... 1.7 0.7 1.6 0.8 0.5 2.7

Protective service ................................................ 2.8 – 3.0 – – –

Sales and office ....................................................... 1.8 1.0 1.8 1.0 0.6 0.0

Office and administrative support ........................ 1.8 0.9 1.8 0.9 0.6 0.9

Natural resources, construction, and maintenance 3.1 – 3.2 – – –

Production, transportation, and material moving ..... 3.6 – 3.6 – – –

Full time ................................................................... 0.9 0.4 0.9 0.6 0.4 0.0

Part time .................................................................. 3.4 – 3.3 – – –

Union ....................................................................... 1.2 0.7 1.2 0.8 1.2 0.0

Nonunion ................................................................. 1.2 0.2 1.1 0.7 0.3 2.9

Average wage within the following categories:3

Lowest 25 percent ............................................... 1.6 – 1.7 – – –

Lowest 10 percent ........................................... 2.9 – 3.6 – – –

Second 25 percent ............................................... 1.7 0.7 1.4 0.8 0.7 0.0

Third 25 percent ................................................... 1.6 0.3 1.9 1.1 0.4 4.1

Highest 25 percent ............................................... 1.4 0.7 1.5 0.7 0.3 0.0

Highest 10 percent ........................................... 1.9 1.4 2.3 0.9 0.4 0.0

Establishment characteristic

Service-providing industries ..................................... 0.8 0.4 0.8 0.6 0.4 0.0

Education and health services ............................. 1.0 0.5 1.1 0.9 0.2 0.0

Educational services ........................................ 1.0 0.6 1.2 0.9 0.2 2.2

Elementary and secondary schools ............. 1.4 0.7 1.5 1.1 0.2 4.6

Junior colleges, colleges, and universities ... 2.0 0.5 1.8 1.0 0.5 4.4

Healthcare and social assistance .................... 3.8 0.4 3.7 2.3 0.7 6.5

Hospitals ...................................................... 5.6 – 5.5 – – –

Public administration ............................................ 1.4 0.5 1.3 0.8 0.8 0.0

1 to 99 workers ........................................................ 2.5 – 2.3 – – –

1 to 49 workers .................................................... 3.6 – 3.5 – – –

50 to 99 workers .................................................. 2.9 – 2.6 – – –

100 workers or more ................................................ 1.0 0.3 0.9 0.7 0.4 6.5

100 to 499 workers .............................................. 2.4 1.1 2.3 1.2 0.7 0.4

500 workers or more ............................................ 1.2 0.7 1.1 0.8 0.4 0.0

State government .................................................... 1.7 0.8 1.5 0.9 0.3 1.6

Local government .................................................... 1.0 0.5 1.1 0.8 0.4 2.7

See footnotes at end of table.
Table 8. Standard errors for traditional defined benefit plans: Normal retirement age and service

requirements,1

 state and local government workers, 2016—continued

Characteristics

With age and

service

requirement

With age only

requirement

With service

only

requirement

With age plus

service

requirement2

Combined age plus service

requirement (in years)

Mean Median

Geographic area

Northeast ................................................................. 1.8 – 1.7 – – –

New England ....................................................... 2.5 – 2.4 – – –

Middle Atlantic ..................................................... 2.1 – 1.9 – – –

South ....................................................................... 1.2 – 1.1 – – –

South Atlantic ....................................................... 1.8 – 1.5 – – –

East South Central ............................................... 1.8 – 1.2 1.2 0.5 0.0

West South Central .............................................. 2.5 – – 1.3 0.7 0.0

Midwest .................................................................... 1.4 – 2.9 – – –

East North Central ............................................... 2.1 – 3.3 – – –

West North Central .............................................. 1.2 – – – – –

West ......................................................................... 1.5 – 1.2 – – –

Mountain .............................................................. 4.4 – 1.8 3.2 0.8 0.0

Pacific .................................................................. 1.5 – 1.5 – – –

1 Normal retirement occurs when the specific age, length of service, or combination of age and length of service plan requirements are satisfied and the participant may retire

and receive all accrued benefits without a reduction or penalty. In most plans, participants must satisfy a minimum service requirement to be vested in the plan. Typical vesting

requirements are 5 years of service; these requirements are not included in the service requirements for normal retirement. 2 The sum of participants’ age and service (in years) must meet a total minimum number, such as 80, and as long as the condition is satisfied employees may retire without

incurring a reduction in benefits. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below

the threshold. The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee

Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary

of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 9. Traditional defined benefit plans: Selected normal retirement age and service requirements,1

 state and

local government workers, 2016

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

No minimum

age

requirement

Age 55 Age less than 62 Age 62

30 years of

service

Less than 30

years of

service2

30 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

All workers ............................................................... 17 3 8 7 24 3 7

Worker characteristic

Management, professional, and related .................. 18 1 7 6 23 2 7

Professional and related ...................................... 18 1 7 6 23 2 7

Teachers .......................................................... 19 – 5 5 24 2 7

Primary, secondary, and special education

school teachers .......................................... 20 – 5 6 24 1 7

Service ..................................................................... 13 9 9 12 27 3 6

Protective service ................................................ 13 15 8 18 28 4 –

Sales and office ....................................................... 18 4 11 7 24 4 6

Office and administrative support ........................ 18 4 11 7 24 4 6

Natural resources, construction, and maintenance 17 6 16 6 24 – 7

Production, transportation, and material moving ..... 17 4 – – 20 5 8

Full time ................................................................... 17 4 8 7 24 3 7

Part time .................................................................. 11 – 12 – 27 – 8

Union ....................................................................... 13 5 9 10 24 4 4

Nonunion ................................................................. 21 2 8 4 24 1 9

Average wage within the following categories:3

Lowest 25 percent ............................................... 20 2 10 3 25 1 10

Lowest 10 percent ........................................... 18 – 12 – 25 1 13

Second 25 percent ............................................... 16 4 11 7 25 3 5

Third 25 percent ................................................... 19 4 9 6 23 4 7

Highest 25 percent ............................................... 15 4 5 10 23 3 5

Highest 10 percent ........................................... 13 2 3 11 26 1 3

Establishment characteristic

Service-providing industries ..................................... 17 3 8 7 24 3 7

Education and health services ............................. 18 1 7 6 23 2 7

Educational services ........................................ 19 4 ( ) 6 6 23 2 7

Elementary and secondary schools ............. 19 – 6 5 23 1 8

Junior colleges, colleges, and universities ... 17 1 7 8 23 3 6

Healthcare and social assistance .................... 13 6 9 8 25 3 8

Hospitals ...................................................... 13 – – – 20 – –

Public administration ............................................ 15 8 12 10 27 4 5

1 to 99 workers ........................................................ 17 3 9 6 25 – 5

1 to 49 workers .................................................... 16 – 10 – 26 – 5

50 to 99 workers .................................................. 19 – 7 – 24 – 5

100 workers or more ................................................ 17 4 8 8 24 3 7

100 to 499 workers .............................................. 19 – 11 8 24 – 6

500 workers or more ............................................ 16 4 7 7 23 4 8

State government .................................................... 16 3 9 9 25 3 5

Local government .................................................... 17 4 8 6 24 3 7

See footnotes at end of table.
Table 9. Traditional defined benefit plans: Selected normal retirement age and

service requirements,1

 state and local government workers, 2016—continued

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Age less than 65 Age 65

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

All workers ............................................................... 14 32 5 3

Worker characteristic

Management, professional, and related .................. 11 30 5 3

Professional and related ...................................... 11 31 5 3

Teachers .......................................................... 8 31 6 1

Primary, secondary, and special education

school teachers .......................................... 8 31 6 1

Service ..................................................................... 18 35 3 –

Protective service ................................................ 23 32 2 –

Sales and office ....................................................... 16 32 4 3

Office and administrative support ........................ 17 32 4 2

Natural resources, construction, and maintenance 13 32 7 –

Production, transportation, and material moving ..... 12 33 9 –

Full time ................................................................... 13 31 5 3

Part time .................................................................. 14 36 – –

Union ....................................................................... 20 30 7 4

Nonunion ................................................................. 7 34 3 2

Average wage within the following categories:3

Lowest 25 percent ............................................... 7 35 3 –

Lowest 10 percent ........................................... 3 39 – –

Second 25 percent ............................................... 16 32 5 3

Third 25 percent ................................................... 13 31 3 –

Highest 25 percent ............................................... 16 30 8 3

Highest 10 percent ........................................... 16 30 9 5

Establishment characteristic

Service-providing industries ..................................... 13 32 5 3

Education and health services ............................. 11 31 5 2

Educational services ........................................ 11 31 5 2

Elementary and secondary schools ............. 10 31 6 2

Junior colleges, colleges, and universities ... 15 30 – –

Healthcare and social assistance .................... 14 35 4 –

Hospitals ...................................................... 13 34 – –

Public administration ............................................ 18 33 4 4

1 to 99 workers ........................................................ 14 29 5 –

1 to 49 workers .................................................... 14 30 – –

50 to 99 workers .................................................. 14 28 5 –

100 workers or more ................................................ 13 32 5 3

100 to 499 workers .............................................. 13 32 6 2

500 workers or more ............................................ 13 33 5 3

State government .................................................... 17 31 3 –

Local government .................................................... 12 32 6 3

See footnotes at end of table.
Table 9. Traditional defined benefit plans: Selected normal retirement age and service requirements,1

 state and

local government workers, 2016—continued

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

No minimum

age

requirement

Age 55 Age less than 62 Age 62

30 years of

service

Less than 30

years of

service2

30 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

Geographic area

Northeast ................................................................. 8 7 – 14 23 8 –

New England ....................................................... – – – – 23 – –

Middle Atlantic ..................................................... 10 8 – 17 22 9 –

South ....................................................................... 28 1 – – 15 3 9

South Atlantic ....................................................... 49 1 – – 10 – –

East South Central ............................................... 10 – – –2––

West South Central .............................................. – – – – 31 3 –

Midwest .................................................................... 13 2 21 2 41 – 13

East North Central ............................................... 13 1 31 – 54 – –

West North Central .............................................. – – 4 5 16 – 29

West ......................................................................... 11 5 8 10 24 – –

Mountain .............................................................. 15 – – – 32 – –

Pacific .................................................................. 9 6 – 14 21 – –

See footnotes at end of table.
Table 9. Traditional defined benefit plans: Selected normal retirement age and

service requirements,1

 state and local government workers, 2016—continued

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Age less than 65 Age 65

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

Geographic area

Northeast ................................................................. 24 31 4 10

New England ....................................................... – 27 – 40

Middle Atlantic ..................................................... 29 31 – –

South ....................................................................... 7 24 – –

South Atlantic ....................................................... 5 10 – –

East South Central ............................................... – 13 – –

West South Central .............................................. 6 51 – –

Midwest .................................................................... 3 54 – –

East North Central ............................................... – 60 – –

West North Central .............................................. 6 45 – –

West ......................................................................... 24 25 15 –

Mountain .............................................................. – 32 – –

Pacific .................................................................. 33 23 21 –

1 Normal retirement occurs when the specific age, length of service, or combination of age and length of service plan

requirements are satisfied and the participant may retire and receive all accrued benefits without a reduction or penalty. In most

plans, participants must satisfy a minimum service requirement to be vested in the plan. Typical vesting requirements are 5 years of

service; these requirements are not included in the service requirements for normal retirement. 2 Includes workers in plans with no minimum service requirements. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include

workers with earnings both above and below the threshold. The categories were formed using percentile estimates generated using

data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016." 4 Less than 0.5.

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key

provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 9. Standard errors for traditional defined benefit plans: Selected normal retirement age and service

requirements,1

 state and local government workers, 2016

Characteristics

No minimum

age

requirement

Age 55 Age less than 62 Age 62

30 years of

service

Less than 30

years of

service2

30 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

All workers ............................................................... 0.8 0.4 0.6 0.5 0.7 0.3 0.3

Worker characteristic

Management, professional, and related .................. 1.1 0.2 0.7 0.6 1.0 0.2 0.3

Professional and related ...................................... 1.3 0.2 0.7 0.6 1.1 0.2 0.3

Teachers .......................................................... 1.9 – 1.1 0.7 1.6 0.3 0.3

Primary, secondary, and special education

school teachers .......................................... 2.1 – 1.2 0.7 1.7 0.3 0.3

Service ..................................................................... 1.3 1.6 1.0 1.5 1.6 0.6 0.6

Protective service ................................................ 1.8 2.6 1.5 2.6 2.6 1.0 –

Sales and office ....................................................... 1.6 0.5 1.1 1.2 1.5 0.7 0.8

Office and administrative support ........................ 1.7 0.4 1.1 1.2 1.5 0.8 0.8

Natural resources, construction, and maintenance 2.4 1.5 2.5 1.6 2.8 – 1.3

Production, transportation, and material moving ..... 4.1 1.0 – – 3.3 0.7 2.1

Full time ................................................................... 0.8 0.4 0.6 0.5 0.7 0.3 0.3

Part time .................................................................. 1.9 – 1.7 – 2.8 – 1.8

Union ....................................................................... 1.0 0.7 0.9 0.9 1.2 0.5 0.6

Nonunion ................................................................. 1.0 0.3 0.7 0.3 0.9 0.2 0.7

Average wage within the following categories:3

Lowest 25 percent ............................................... 1.6 0.2 0.9 0.6 1.1 0.2 1.0

Lowest 10 percent ........................................... 3.9 – 1.8 – 1.9 0.2 2.2

Second 25 percent ............................................... 1.1 0.8 1.1 0.9 1.3 0.7 0.7

Third 25 percent ................................................... 2.0 0.6 1.1 0.8 1.4 0.6 0.7

Highest 25 percent ............................................... 1.2 0.8 0.5 1.2 1.1 0.3 0.7

Highest 10 percent ........................................... 1.8 0.4 0.7 1.7 1.6 0.2 0.7

Establishment characteristic

Service-providing industries ..................................... 0.8 0.4 0.6 0.5 0.7 0.2 0.3

Education and health services ............................. 1.0 0.2 0.7 0.6 1.0 0.2 0.4

Educational services ........................................ 1.0 0.1 0.7 0.6 1.1 0.2 0.3

Elementary and secondary schools ............. 1.3 – 1.0 0.7 1.4 0.3 0.4

Junior colleges, colleges, and universities ... 1.2 0.3 0.9 1.0 1.8 0.5 0.9

Healthcare and social assistance .................... 2.5 1.5 2.4 1.9 2.7 0.6 2.1

Hospitals ...................................................... 2.6 – – – 3.0 – –

Public administration ............................................ 1.7 1.2 1.0 1.0 1.1 0.5 0.8

1 to 99 workers ........................................................ 1.9 0.7 1.5 1.4 2.1 – 0.8

1 to 49 workers .................................................... 2.8 – 2.2 – 2.8 – 1.2

50 to 99 workers .................................................. 2.0 – 1.5 – 2.4 – 1.3

100 workers or more ................................................ 0.9 0.5 0.8 0.5 0.8 0.4 0.4

100 to 499 workers .............................................. 1.7 – 1.9 1.3 2.2 – 0.6

500 workers or more ............................................ 0.9 0.5 0.9 0.9 0.9 0.5 0.6

State government .................................................... 1.0 0.6 0.8 0.7 1.1 0.8 0.8

Local government .................................................... 1.0 0.5 0.8 0.7 1.0 0.3 0.3

See footnotes at end of table.
Table 9. Standard errors for traditional defined benefit plans: Selected normal

retirement age and service requirements,1

 state and local government workers,

2016—continued

Characteristics

Age less than 65 Age 65

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

All workers ............................................................... 0.6 0.8 0.2 0.4

Worker characteristic

Management, professional, and related .................. 0.7 1.0 0.3 0.4

Professional and related ...................................... 0.7 1.1 0.4 0.5

Teachers .......................................................... 0.8 1.5 0.6 0.2

Primary, secondary, and special education

school teachers .......................................... 0.8 1.7 0.7 0.2

Service ..................................................................... 1.8 1.6 0.4 –

Protective service ................................................ 3.0 2.5 0.3 –

Sales and office ....................................................... 1.4 1.5 0.7 0.6

Office and administrative support ........................ 1.4 1.5 0.7 0.5

Natural resources, construction, and maintenance 2.8 2.9 1.3 –

Production, transportation, and material moving ..... 1.9 3.4 2.4 –

Full time ................................................................... 0.6 0.8 0.2 0.4

Part time .................................................................. 2.8 3.1 – –

Union ....................................................................... 1.1 1.3 0.4 0.5

Nonunion ................................................................. 0.5 1.0 0.3 0.5

Average wage within the following categories:3

Lowest 25 percent ............................................... 0.7 1.6 0.5 –

Lowest 10 percent ........................................... 0.8 2.9 – –

Second 25 percent ............................................... 1.3 1.6 0.8 0.7

Third 25 percent ................................................... 1.1 1.5 0.4 –

Highest 25 percent ............................................... 1.2 1.4 0.7 0.5

Highest 10 percent ........................................... 1.7 1.8 1.0 0.9

Establishment characteristic

Service-providing industries ..................................... 0.6 0.8 0.2 0.4

Education and health services ............................. 0.6 1.1 0.3 0.3

Educational services ........................................ 0.7 1.1 0.3 0.3

Elementary and secondary schools ............. 0.8 1.4 0.4 0.3

Junior colleges, colleges, and universities ... 1.4 2.0 – –

Healthcare and social assistance .................... 2.1 3.5 0.4 –

Hospitals ...................................................... 3.2 4.9 – –

Public administration ............................................ 1.3 1.3 0.7 1.0

1 to 99 workers ........................................................ 1.4 2.1 1.0 –

1 to 49 workers .................................................... 1.8 2.8 – –

50 to 99 workers .................................................. 2.3 2.4 1.1 –

100 workers or more ................................................ 0.6 1.0 0.3 0.4

100 to 499 workers .............................................. 1.1 2.3 0.9 0.6

500 workers or more ............................................ 1.1 1.1 0.5 0.5

State government .................................................... 1.2 1.5 0.7 –

Local government .................................................... 0.8 1.0 0.4 0.4

See footnotes at end of table.
Table 9. Standard errors for traditional defined benefit plans: Selected normal retirement age and service

requirements,1

 state and local government workers, 2016—continued

Characteristics

No minimum

age

requirement

Age 55 Age less than 62 Age 62

30 years of

service

Less than 30

years of

service2

30 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

Geographic area

Northeast ................................................................. 1.8 1.2 – 1.2 1.5 1.1 –

New England ....................................................... – – – – 2.4 – –

Middle Atlantic ..................................................... 2.3 1.5 – 1.4 1.7 0.9 –

South ....................................................................... 1.2 0.3 – – 0.8 0.6 0.5

South Atlantic ....................................................... 1.7 0.2 – – 1.1 – –

East South Central ............................................... 1.6 – – – 0.4 – –

West South Central .............................................. – – – – 2.1 0.6 –

Midwest .................................................................... 2.0 0.6 1.7 0.3 1.6 – 0.6

East North Central ............................................... 1.5 0.2 2.4 – 2.2 – –

West North Central .............................................. – – 0.2 0.9 1.8 – 1.0

West ......................................................................... 1.3 1.2 1.5 1.5 1.9 – –

Mountain .............................................................. 2.5 – – – 4.6 – –

Pacific .................................................................. 1.5 1.6 – 2.2 1.9 – –

See footnotes at end of table.
Table 9. Standard errors for traditional defined benefit plans: Selected normal

retirement age and service requirements,1

 state and local government workers,

2016—continued

Characteristics

Age less than 65 Age 65

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

Geographic area

Northeast ................................................................. 1.5 1.6 0.5 1.7

New England ....................................................... – 3.0 – 6.8

Middle Atlantic ..................................................... 1.5 1.7 – –

South ....................................................................... 0.9 1.1 – –

South Atlantic ....................................................... 1.0 0.8 – –

East South Central ............................................... – 2.7 – –

West South Central .............................................. 1.3 2.9 – –

Midwest .................................................................... 0.6 1.7 – –

East North Central ............................................... – 2.3 – –

West North Central .............................................. 1.7 2.2 – –

West ......................................................................... 1.6 2.0 0.8 –

Mountain .............................................................. – 4.6 – –

Pacific .................................................................. 2.3 2.0 1.0 –

1 Normal retirement occurs when the specific age, length of service, or combination of age and length of service plan

requirements are satisfied and the participant may retire and receive all accrued benefits without a reduction or penalty. In most

plans, participants must satisfy a minimum service requirement to be vested in the plan. Typical vesting requirements are 5 years of

service; these requirements are not included in the service requirements for normal retirement. 2 Includes workers in plans with no minimum service requirements. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include

workers with earnings both above and below the threshold. The categories were formed using percentile estimates generated using

data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key

provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 10. Traditional defined benefit plans: Normal retirement age requirements in

years,1

 state and local government workers, 2016

(Includes all workers in traditional defined benefit plans with an age requirement)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 55 55 60 63 65

Worker characteristic

Management, professional, and related .................. 55 57 61 63 65

Professional and related ...................................... 55 58 61 63 65

Teachers .......................................................... 55 60 61 63 65

Primary, secondary, and special education

school teachers .......................................... 55 60 61 63 65

Service ..................................................................... 50 55 57 62 65

Protective service ................................................ 50 53 55 60 63

Sales and office ....................................................... 55 55 60 63 65

Office and administrative support ........................ 55 55 60 63 65

Natural resources, construction, and maintenance 55 55 62 65 66

Production, transportation, and material moving ..... 55 55 62 65 65

Full time ................................................................... 55 55 60 63 65

Part time .................................................................. 55 57 62 65 66

Union ....................................................................... 55 56 62 65 66

Nonunion ................................................................. 55 55 60 62 65

Average wage within the following categories:2

Lowest 25 percent ............................................... 55 55 60 62 65

Lowest 10 percent ........................................... 55 55 60 62 62

Second 25 percent ............................................... 55 55 60 63 66

Third 25 percent ................................................... 55 55 60 63 65

Highest 25 percent ............................................... 55 57 61 65 65

Highest 10 percent ........................................... 55 60 61 65 65

Establishment characteristic

Service-providing industries ..................................... 55 55 60 63 65

Education and health services ............................. 55 58 61 63 65

Educational services ........................................ 55 60 61 63 66

Elementary and secondary schools ............. 55 60 61 63 65

Junior colleges, colleges, and universities ... 55 58 60 63 66

Healthcare and social assistance .................... 55 55 60 63 65

Hospitals ...................................................... 55 57 62 62 65

Public administration ............................................ 52 55 60 63 65

1 to 99 workers ........................................................ 55 55 61 63 66

1 to 49 workers .................................................... 55 55 62 65 66

50 to 99 workers .................................................. 55 57 61 63 65

100 workers or more ................................................ 55 55 60 63 65

100 to 499 workers .............................................. 55 55 60 63 65

500 workers or more ............................................ 55 55 60 63 65

State government .................................................... 55 55 60 63 65

Local government .................................................... 55 55 61 63 65

See footnotes at end of table.
Table 10. Traditional defined benefit plans: Normal retirement age requirements in

years,1

 state and local government workers, 2016—continued

(Includes all workers in traditional defined benefit plans with an age requirement)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 55 56 60 63 65

New England ....................................................... 56 60 65 65 67

Middle Atlantic ..................................................... 55 55 60 62 63

South ....................................................................... 50 60 60 62 62

South Atlantic ....................................................... 50 50 55 62 65

East South Central ............................................... 60 60 62 62 65

West South Central .............................................. 60 60 60 62 62

Midwest .................................................................... 55 55 57 62 66

East North Central ............................................... 55 55 55 60 67

West North Central .............................................. 55 60 62 66 66

West ......................................................................... 55 57 63 65 65

Mountain .............................................................. 50 55 55 55 61

Pacific .................................................................. 55 60 63 65 67

1 Normal retirement occurs when the specific age, length of service, or combination of age and length of service plan requirements are

satisfied and the participant may retire and receive all accrued benefits without a reduction or penalty. In most plans, participants must satisfy

a minimum service requirement to be vested in the plan. Typical vesting requirements are 5 years of service; these requirements are not

included in the service requirements for normal retirement. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers

with earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the

National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 10. Standard errors for traditional defined benefit plans: Normal retirement age

requirements in years,1

 state and local government workers, 2016

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 0.0 0.0 0.9 0.0 0.0

Worker characteristic

Management, professional, and related .................. 0.0 1.5 0.0 0.5 0.0

Professional and related ...................................... 0.0 1.6 0.0 0.0 0.0

Teachers .......................................................... 0.0 1.4 0.0 0.6 0.0

Primary, secondary, and special education

school teachers .......................................... 0.0 1.0 0.0 1.7 0.0

Service ..................................................................... 2.3 0.0 2.1 0.0 0.0

Protective service ................................................ 0.0 1.2 0.0 2.4 2.8

Sales and office ....................................................... 0.0 0.0 0.7 0.0 0.4

Office and administrative support ........................ 0.0 0.0 0.4 0.0 0.4

Natural resources, construction, and maintenance 0.0 0.0 1.1 0.5 0.4

Production, transportation, and material moving ..... 0.0 5.8 0.0 2.1 0.0

Full time ................................................................... 0.0 0.0 0.0 0.0 0.0

Part time .................................................................. 0.0 0.3 0.0 1.3 0.5

Union ....................................................................... 0.0 1.3 0.4 0.0 0.0

Nonunion ................................................................. 0.4 0.0 0.0 0.0 0.0

Average wage within the following categories:2

Lowest 25 percent ............................................... 0.0 0.0 0.0 0.0 0.0

Lowest 10 percent ........................................... 0.0 0.0 0.0 0.0 0.7

Second 25 percent ............................................... 0.0 0.0 1.1 0.7 1.1

Third 25 percent ................................................... 0.0 0.0 0.9 0.0 0.0

Highest 25 percent ............................................... 0.0 1.6 0.0 0.6 0.0

Highest 10 percent ........................................... 0.0 0.0 0.0 0.0 0.0

Establishment characteristic

Service-providing industries ..................................... 0.0 0.0 0.9 0.0 0.0

Education and health services ............................. 0.0 1.7 0.0 0.0 0.7

Educational services ........................................ 0.0 2.2 0.0 0.0 0.9

Elementary and secondary schools ............. 0.0 1.4 0.3 0.6 1.5

Junior colleges, colleges, and universities ... 0.0 1.4 0.9 0.6 1.3

Healthcare and social assistance .................... 0.0 1.5 0.5 1.0 0.0

Hospitals ...................................................... 0.0 2.6 2.5 1.3 1.0

Public administration ............................................ 1.2 0.0 1.5 0.3 0.0

1 to 99 workers ........................................................ 0.0 1.8 0.2 0.9 0.6

1 to 49 workers .................................................... 0.4 0.3 1.1 1.9 1.0

50 to 99 workers .................................................. 0.0 1.0 1.2 0.0 1.1

100 workers or more ................................................ 0.0 0.0 0.0 0.0 0.0

100 to 499 workers .............................................. 0.0 0.0 0.5 1.4 1.2

500 workers or more ............................................ 0.0 1.0 0.0 0.4 0.0

State government .................................................... 0.0 0.0 0.0 0.4 0.0

Local government .................................................... 0.0 1.0 0.0 0.0 0.0

See footnotes at end of table.
Table 10. Standard errors for traditional defined benefit plans: Normal retirement age

requirements in years,1

 state and local government workers, 2016—continued

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 0.0 0.8 0.4 0.0 0.0

New England ....................................................... 0.0 0.0 0.0 0.0 0.8

Middle Atlantic ..................................................... 0.0 0.0 0.0 0.0 0.0

South ....................................................................... 4.1 0.0 0.0 0.0 0.0

South Atlantic ....................................................... 0.0 0.0 2.9 0.0 3.4

East South Central ............................................... 0.0 0.0 2.4 2.1 0.0

West South Central .............................................. 2.3 0.0 0.0 0.0 0.0

Midwest .................................................................... 0.0 0.0 0.5 0.0 0.0

East North Central ............................................... 0.0 0.0 0.0 4.3 0.0

West North Central .............................................. 0.0 0.0 0.0 0.0 0.0

West ......................................................................... 0.0 2.3 0.6 0.0 2.2

Mountain .............................................................. 0.0 0.0 0.0 0.0 7.9

Pacific .................................................................. 0.0 0.7 0.0 0.0 1.1

1 Normal retirement occurs when the specific age, length of service, or combination of age and length of service plan requirements are

satisfied and the participant may retire and receive all accrued benefits without a reduction or penalty. In most plans, participants must satisfy a

minimum service requirement to be vested in the plan. Typical vesting requirements are 5 years of service; these requirements are not included

in the service requirements for normal retirement. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 11. Traditional defined benefit plans: Normal retirement service requirements in

years,1

 state and local government workers, 2016

(Includes all workers in traditional defined benefit plans with a service requirement)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 5 10 28 30 33

Worker characteristic

Management, professional, and related .................. 5 10 30 30 35

Professional and related ...................................... 5 – 30 30 35

Teachers .......................................................... 5 20 30 30 35

Primary, secondary, and special education

school teachers .......................................... – 20 30 30 35

Service ..................................................................... 5 10 25 30 32

Protective service ................................................ 5 – 25 30 32

Sales and office ....................................................... 5 10 30 30 35

Office and administrative support ........................ 5 – 30 30 35

Natural resources, construction, and maintenance 5 5 25 30 32

Production, transportation, and material moving ..... 5 – 25 30 33

Full time ................................................................... 5 10 30 30 33

Part time .................................................................. 5 5 28 30 35

Union ....................................................................... 5 5 25 30 35

Nonunion ................................................................. 5 20 30 30 33

Average wage within the following categories:2

Lowest 25 percent ............................................... 5 20 30 30 35

Lowest 10 percent ........................................... 10 20 30 30 35

Second 25 percent ............................................... 5 – 27 30 32

Third 25 percent ................................................... 5 10 28 30 33

Highest 25 percent ............................................... 5 10 30 30 35

Highest 10 percent ........................................... 5 10 30 30 35

Establishment characteristic

Service-providing industries ..................................... 5 10 30 30 33

Education and health services ............................. 5 – 30 30 35

Educational services ........................................ 5 18 30 30 35

Elementary and secondary schools ............. 5 18 30 30 35

Junior colleges, colleges, and universities ... 5 10 28 30 31

Healthcare and social assistance .................... 5 – 28 30 33

Hospitals ...................................................... 5 10 28 30 32

Public administration ............................................ 5 10 25 30 33

1 to 99 workers ........................................................ 5 10 30 30 35

1 to 49 workers .................................................... 5 – 28 30 35

50 to 99 workers .................................................. 5 – 30 30 35

100 workers or more ................................................ 5 10 28 30 33

100 to 499 workers .............................................. 5 – 30 30 35

500 workers or more ............................................ 5 10 25 30 33

State government .................................................... 5 10 28 30 33

Local government .................................................... 5 10 30 30 33

See footnotes at end of table.
Table 11. Traditional defined benefit plans: Normal retirement service requirements in

years,1

 state and local government workers, 2016—continued

(Includes all workers in traditional defined benefit plans with a service requirement)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. – 10 30 35 35

New England ....................................................... – 10 10 30 36

Middle Atlantic ..................................................... 5 20 30 35 35

South ....................................................................... – 20 28 30 30

South Atlantic ....................................................... 20 30 30 30 33

East South Central ............................................... 5 5 25 25 30

West South Central .............................................. – 18 20 25 30

Midwest .................................................................... – 20 30 30 35

East North Central ............................................... 10 30 30 31 35

West North Central .............................................. – 5 20 30 30

West ......................................................................... 5 5 10 30 30

Mountain .............................................................. 25 30 30 35 35

Pacific .................................................................. 5 5 5 30 30

1 Normal retirement occurs when the specific age, length of service, or combination of age and length of service plan requirements are satisfied

and the participant may retire and receive all accrued benefits without a reduction or penalty. In most plans, participants must satisfy a minimum

service requirement to be vested in the plan. Typical vesting requirements are 5 years of service; these requirements are not included in the service

requirements for normal retirement. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 11. Standard errors for traditional defined benefit plans: Normal retirement service

requirements in years,1

 state and local government workers, 2016

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 0.0 0.0 2.7 0.0 1.3

Worker characteristic

Management, professional, and related .................. 0.0 0.0 0.0 0.0 2.6

Professional and related ...................................... 0.0 – 0.0 0.0 2.3

Teachers .......................................................... 0.0 1.1 0.0 0.0 0.8

Primary, secondary, and special education

school teachers .......................................... – 0.5 0.0 0.0 0.0

Service ..................................................................... 0.0 0.0 0.0 0.0 0.7

Protective service ................................................ 0.0 – 3.2 0.0 2.0

Sales and office ....................................................... 0.0 2.6 1.0 0.0 1.2

Office and administrative support ........................ 0.0 – 1.0 0.0 1.0

Natural resources, construction, and maintenance 0.0 1.3 1.8 0.0 1.8

Production, transportation, and material moving ..... 0.0 – 1.4 0.0 4.0

Full time ................................................................... 0.0 0.0 2.6 0.0 0.4

Part time .................................................................. 0.0 0.0 4.3 0.0 1.2

Union ....................................................................... 0.0 0.0 0.0 0.0 2.0

Nonunion ................................................................. 0.0 0.0 0.0 0.0 1.3

Average wage within the following categories:2

Lowest 25 percent ............................................... 0.0 0.0 0.0 0.0 0.0

Lowest 10 percent ........................................... 0.0 0.9 1.0 0.0 0.8

Second 25 percent ............................................... 0.0 – 2.6 0.0 1.1

Third 25 percent ................................................... 0.0 0.0 2.2 0.0 0.5

Highest 25 percent ............................................... 0.0 0.0 2.7 0.0 0.9

Highest 10 percent ........................................... 0.0 1.3 0.0 0.0 0.0

Establishment characteristic

Service-providing industries ..................................... 0.0 0.0 2.2 0.0 1.1

Education and health services ............................. 0.0 – 0.0 0.0 1.7

Educational services ........................................ 0.0 0.0 0.0 0.0 1.6

Elementary and secondary schools ............. 0.0 0.0 0.0 0.0 0.0

Junior colleges, colleges, and universities ... 0.0 0.0 1.5 0.0 1.3

Healthcare and social assistance .................... 0.0 – 2.4 0.0 3.0

Hospitals ...................................................... 0.0 0.9 2.8 0.0 3.8

Public administration ............................................ 0.0 2.7 0.0 0.0 1.1

1 to 99 workers ........................................................ 0.0 0.0 0.0 0.0 0.0

1 to 49 workers .................................................... 0.0 – 2.2 0.0 2.5

50 to 99 workers .................................................. 0.0 – 0.0 0.0 0.0

100 workers or more ................................................ 0.0 0.0 1.1 0.0 0.0

100 to 499 workers .............................................. 0.0 – 0.0 0.0 2.1

500 workers or more ............................................ 0.0 0.0 0.0 0.0 0.3

State government .................................................... 0.0 0.0 0.4 0.0 2.8

Local government .................................................... 0.0 0.0 1.8 0.0 1.5

See footnotes at end of table.
Table 11. Standard errors for traditional defined benefit plans: Normal retirement service

requirements in years,1

 state and local government workers, 2016—continued

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. – 0.0 0.0 0.8 0.0

New England ....................................................... – 0.0 0.0 0.0 1.4

Middle Atlantic ..................................................... 1.3 0.0 0.0 0.0 0.0

South ....................................................................... – 0.0 0.0 0.0 0.0

South Atlantic ....................................................... 5.8 1.4 0.0 0.0 1.2

East South Central ............................................... 0.0 0.0 0.0 1.4 0.0

West South Central .............................................. – 0.0 0.0 5.4 2.0

Midwest .................................................................... – 0.0 0.0 1.3 3.9

East North Central ............................................... 0.0 0.0 0.0 1.0 0.0

West North Central .............................................. – 1.3 0.0 0.0 2.2

West ......................................................................... 0.0 0.0 2.7 0.0 7.1

Mountain .............................................................. 6.1 4.6 0.0 0.0 0.0

Pacific .................................................................. 0.0 0.0 0.0 2.8 0.0

1 Normal retirement occurs when the specific age, length of service, or combination of age and length of service plan requirements are satisfied

and the participant may retire and receive all accrued benefits without a reduction or penalty. In most plans, participants must satisfy a minimum

service requirement to be vested in the plan. Typical vesting requirements are 5 years of service; these requirements are not included in the service

requirements for normal retirement. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 12. Traditional defined benefit plans: Terminal earnings formulas, state and local government workers, 2016

(All workers participating in traditional defined benefit plans with a terminal earnings formula = 100 percent)

Characteristics

Flat

percent

per year

of service

Flat percent per year of service1

Percent

per year

varies

Percent per year varies by

Other 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile Service Earnings

Earnings

and

service

All workers ............................................................... 75 1.50 1.82 2.00 2.42 2.50 20 20 – – 5

Worker characteristic

Management, professional, and related .................. 80 1.50 1.82 2.01 2.40 2.50 16 16 – – 4

Professional and related ...................................... 81 1.50 1.82 2.06 2.40 2.50 15 15 – – 4

Teachers .......................................................... 86 1.50 1.82 2.20 2.30 2.50 11 11 – – 3

Primary, secondary, and special education

school teachers .......................................... 86 1.50 1.82 2.15 2.30 2.50 10 10 – – 3

Service ..................................................................... 68 1.58 1.82 2.25 2.50 3.00 27 27 – – 5

Protective service ................................................ 63 1.58 1.85 2.43 2.62 3.00 31 31 – – 5

Sales and office ....................................................... 71 1.50 1.70 2.00 2.50 2.50 23 23 – – 6

Office and administrative support ........................ 71 1.50 1.75 2.00 2.50 2.50 23 23 – – 6

Natural resources, construction, and maintenance 64 – 1.70 2.00 2.50 2.50 30 30 – – 6

Production, transportation, and material moving ..... 68 1.10 1.65 2.00 2.30 2.50 23 22 – – 9

Full time ................................................................... 76 1.50 1.82 2.00 2.42 2.50 20 19 – – 5

Part time .................................................................. 70 1.50 1.67 2.20 2.50 2.50 25 25 – – 4

Union ....................................................................... 71 1.50 1.82 2.20 2.50 2.50 24 24 – – 5

Nonunion ................................................................. 80 1.50 1.82 2.00 2.30 2.50 16 16 – – 4

Average wage within the following categories:2

Lowest 25 percent ............................................... 71 1.25 1.70 2.00 2.30 2.50 24 24 – – 5

Lowest 10 percent ........................................... 67 1.50 1.82 2.00 2.30 2.50 28 28 – – 5

Second 25 percent ............................................... 72 1.50 1.70 2.00 2.50 2.50 23 23 – – 5

Third 25 percent ................................................... 71 1.58 1.82 2.00 2.42 2.50 23 23 – – 6

Highest 25 percent ............................................... 83 1.50 1.82 2.20 2.40 2.50 12 12 – – 4

Highest 10 percent ........................................... 84 1.50 1.90 2.30 2.40 2.50 12 12 – – 4

Establishment characteristic

Service-providing industries ..................................... 75 1.50 1.82 2.00 2.42 2.50 20 20 – – 5

Education and health services ............................. 80 1.50 1.82 2.15 2.40 2.50 16 16 – – 4

Educational services ........................................ 82 1.50 1.82 2.15 2.40 2.50 14 14 – – 3

Elementary and secondary schools ............. 83 1.50 1.82 2.15 2.35 2.50 14 14 – – 3

Junior colleges, colleges, and universities ... 81 1.60 1.82 2.20 2.42 2.50 15 15 – – 4

Healthcare and social assistance .................... 67 1.60 1.82 2.00 2.50 2.50 28 28 – – 5

Hospitals ...................................................... 67 1.60 1.82 2.30 2.50 2.50 28 28 – – 5

Public administration ............................................ 68 1.50 1.70 2.00 2.50 3.00 26 25 – – 7

1 to 99 workers ........................................................ 82 1.50 1.80 2.00 2.50 2.50 15 15 – – 3

1 to 49 workers .................................................... 78 1.50 1.70 2.01 2.50 2.50 17 17 – – 4

50 to 99 workers .................................................. 86 1.50 1.82 2.00 2.50 2.50 – 13 – – –

100 workers or more ................................................ 73 1.50 1.82 2.00 2.40 2.50 21 21 – – 6

100 to 499 workers .............................................. 76 1.50 1.80 2.00 2.40 2.50 – 21 – – –

500 workers or more ............................................ 72 1.50 1.82 2.20 2.42 2.50 21 21 – – 7

State government .................................................... 79 1.58 1.80 2.00 2.50 2.50 18 18 – – 3

Local government .................................................... 74 1.50 1.82 2.01 2.40 2.50 21 20 – – 5

See footnotes at end of table.
Table 12. Traditional defined benefit plans: Terminal earnings formulas, state and local government workers, 2016—continued

(All workers participating in traditional defined benefit plans with a terminal earnings formula = 100 percent)

Characteristics

Flat

percent

per year

of service

Flat percent per year of service1

Percent

per year

varies

Percent per year varies by

Other 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile Service Earnings

Earnings

and

service

Geographic area

Northeast ................................................................. 60 1.67 1.82 2.00 2.50 2.50 33 32 – – 7

New England ....................................................... 85 – 2.00 2.50 2.50 2.50 – – – – –

Middle Atlantic ..................................................... 52 1.67 1.82 2.00 2.50 2.50 41 41 – – 7

South ....................................................................... 77 1.58 1.82 2.00 2.30 2.30 20 20 – – 3

South Atlantic ....................................................... 76 1.50 1.80 1.82 2.00 2.06 – 22 – – –

East South Central ............................................... 61 1.00 1.58 1.65 2.01 2.01 27 27 – – 12

West South Central .............................................. 87 2.15 2.30 2.30 2.30 2.50 – 12 – – –

Midwest .................................................................... 71 1.10 1.60 1.85 2.20 2.40 – 28 – – –

East North Central ............................................... 68 1.10 1.25 1.60 2.20 2.20 – 31 – – –

West North Central .............................................. 78 1.70 1.70 1.85 2.00 2.50 – 22 – – –

West ......................................................................... 89 1.50 2.00 2.42 2.50 2.50 3 3 – – 9

Mountain .............................................................. 70 2.00 2.00 2.43 2.50 2.50 – – – – –

Pacific .................................................................. 96 1.50 2.00 2.42 2.50 2.50 – – – – –

1 Estimates represent the flat percentage used to calculate benefits for those workers participating in plans with a terminal earnings formula based on a flat percentage per year of service. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key

provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 12. Standard errors for traditional defined benefit plans: Terminal earnings formulas, state and local government

workers, 2016

Characteristics

Flat

percent

per year

of service

Flat percent per year of service

Percent

per year

varies

Percent per year varies by

Other 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile Service Earnings

Earnings

and

service

All workers ............................................................... 0.8 0.00 0.02 0.03 0.05 0.00 0.7 0.7 – – 0.4

Worker characteristic

Management, professional, and related .................. 0.9 1 ( ) 0.00 0.18 0.00 0.00 0.8 0.8 – – 0.5

Professional and related ...................................... 1.0 0.02 0.00 0.17 0.00 0.00 0.9 0.9 – – 0.5

Teachers .......................................................... 1.3 0.05 0.00 0.16 0.07 0.00 1.3 1.3 – – 0.5

Primary, secondary, and special education

school teachers .......................................... 1.2 0.04 0.00 0.17 0.03 0.04 1.3 1.3 – – 0.5

Service ..................................................................... 1.7 0.08 0.00 0.16 0.00 0.18 1.5 1.4 – – 0.8

Protective service ................................................ 3.0 0.06 0.06 0.23 0.39 0.00 2.6 2.6 – – 1.2

Sales and office ....................................................... 1.6 0.00 0.13 0.00 0.04 0.00 1.5 1.4 – – 0.7

Office and administrative support ........................ 1.6 0.02 0.10 0.00 0.05 0.00 1.5 1.5 – – 0.7

Natural resources, construction, and maintenance 4.5 – 0.03 0.18 0.09 0.00 4.8 4.8 – – 1.4

Production, transportation, and material moving ..... 4.0 0.22 0.09 0.14 0.07 0.00 3.7 3.8 – – 1.7

Full time ................................................................... 0.9 0.00 0.01 0.02 0.03 0.00 0.7 0.7 – – 0.4

Part time .................................................................. 3.5 0.36 0.05 0.27 0.00 0.00 3.3 3.3 – – 1.3

Union ....................................................................... 1.3 0.00 0.01 1 ( ) 0.00 0.00 1.2 1.1 – – 0.7

Nonunion ................................................................. 1.0 0.09 0.07 0.00 0.00 0.00 1.0 1.0 – – 0.4

Average wage within the following categories:2

Lowest 25 percent ............................................... 1.7 0.24 0.09 0.00 0.00 0.00 1.7 1.7 – – 0.7

Lowest 10 percent ........................................... 3.1 0.45 0.01 0.00 0.00 0.08 3.5 3.5 – – 1.2

Second 25 percent ............................................... 1.6 0.08 0.07 0.00 0.00 0.00 1.6 1.6 – – 0.6

Third 25 percent ................................................... 1.5 0.02 0.02 1 ( ) 0.04 0.00 1.4 1.4 – – 0.6

Highest 25 percent ............................................... 1.5 0.00 0.00 1 ( ) 0.02 0.00 1.3 1.3 – – 0.6

Highest 10 percent ........................................... 1.9 0.12 0.15 1 ( ) 0.04 0.00 1.5 1.5 – – 1.0

Establishment characteristic

Service-providing industries ..................................... 0.8 0.00 0.01 0.03 0.04 0.00 0.7 0.7 – – 0.4

Education and health services ............................. 1.0 0.04 0.00 0.18 0.03 0.00 0.9 0.9 – – 0.5

Educational services ........................................ 1.1 1 ( ) 0.00 0.15 0.07 0.00 0.9 0.9 – – 0.6

Elementary and secondary schools ............. 1.2 0.00 0.00 0.16 0.06 0.00 1.1 1.1 – – 0.8

Junior colleges, colleges, and universities ... 1.5 0.08 1 ( ) 0.20 0.10 0.00 1.3 1.3 – – 1.1

Healthcare and social assistance .................... 4.0 0.06 0.00 0.26 0.02 0.00 4.1 4.1 – – 1.3

Hospitals ...................................................... 6.0 0.26 0.00 0.42 0.09 0.00 6.1 6.1 – – 1.3

Public administration ............................................ 1.6 0.19 0.08 1 ( ) 0.00 0.38 1.4 1.3 – – 0.8

1 to 99 workers ........................................................ 2.0 0.00 0.11 0.05 0.00 0.00 2.0 2.0 – – 0.6

1 to 49 workers .................................................... 3.6 0.31 0.09 0.17 0.00 0.00 3.3 3.4 – – 1.0

50 to 99 workers .................................................. 2.7 0.06 0.04 0.05 0.07 0.00 – 2.6 – – –

100 workers or more ................................................ 0.9 0.00 0.01 0.06 0.01 0.00 0.7 0.7 – – 0.5

100 to 499 workers .............................................. 2.0 1 ( ) 0.11 0.00 0.08 0.00 – 2.0 – – –

500 workers or more ............................................ 1.4 0.04 0.01 0.05 0.05 0.00 1.2 1.2 – – 0.7

State government .................................................... 1.8 0.01 0.04 0.00 0.00 0.00 1.7 1.7 – – 0.7

Local government .................................................... 1.1 0.00 0.01 0.15 1 ( ) 0.00 0.9 0.9 – – 0.6

See footnotes at end of table.
Table 12. Standard errors for traditional defined benefit plans: Terminal earnings formulas, state and local government

workers, 2016—continued

Characteristics

Flat

percent

per year

of service

Flat percent per year of service

Percent

per year

varies

Percent per year varies by

Other 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile Service Earnings

Earnings

and

service

Geographic area

Northeast ................................................................. 2.6 0.00 0.00 0.16 0.00 0.00 2.4 2.3 – – 0.9

New England ....................................................... 3.9 – 0.22 0.00 0.00 0.00 – – – – –

Middle Atlantic ..................................................... 3.2 0.00 0.00 0.00 0.00 0.00 2.9 2.9 – – 0.6

South ....................................................................... 1.2 0.00 0.01 0.00 0.00 0.15 1.1 1.1 – – 0.5

South Atlantic ....................................................... 1.4 0.00 0.10 0.00 0.18 0.16 – 1.6 – – –

East South Central ............................................... 1.3 0.00 0.00 0.00 0.00 0.00 2.1 2.1 – – 2.1

West South Central .............................................. 2.7 0.14 0.00 0.00 0.00 0.00 – 2.2 – – –

Midwest .................................................................... 1.7 0.00 0.00 0.14 0.00 0.28 – 1.6 – – –

East North Central ............................................... 2.5 0.00 0.00 0.08 0.00 0.00 – 2.2 – – –

West North Central .............................................. 1.6 0.13 0.00 0.00 0.10 0.27 – 2.0 – – –

West ......................................................................... 1.5 0.12 0.03 0.01 0.00 0.06 0.5 0.5 – – 1.3

Mountain .............................................................. 5.1 0.00 0.00 0.13 0.00 0.00 – – – – –

Pacific .................................................................. 1.0 0.00 0.12 0.02 0.00 0.13 – – – – –

1 Less than 0.005. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit

Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 13. Traditional defined benefit plans: Definition of terminal earnings, state and local government workers, 2016

(All workers participating in traditional defined benefit plans with a terminal earnings formula = 100 percent)

Characteristics One year

Three years Five years

Other period Not

determinable Total High three

High

consecutive

three

Total High five

High

consecutive

five

All workers ............................................................... 5 48 26 23 30 15 14 17 1 ( )

Worker characteristic

Management, professional, and related .................. 3 49 27 23 30 16 14 18 1 ( )

Professional and related ...................................... 3 49 27 22 30 16 14 18 1 ( )

Teachers .......................................................... – 47 28 19 32 18 13 22 –

Primary, secondary, and special education

school teachers .......................................... – 46 28 18 32 18 13 23 –

Service ..................................................................... 10 47 25 21 29 15 14 15 –

Protective service ................................................ 11 44 23 21 26 12 14 18 –

Sales and office ....................................................... 7 49 24 25 26 12 13 18 –

Office and administrative support ........................ 7 49 24 25 26 13 13 18 –

Natural resources, construction, and maintenance 7 42 15 27 36 16 19 15 1 ( )

Production, transportation, and material moving ..... 6 46 26 20 36 14 22 11 1 ( )

Full time ................................................................... 5 49 26 23 29 15 14 17 1 ( )

Part time .................................................................. 10 43 21 22 34 16 18 12 –

Union ....................................................................... 9 53 28 25 25 11 14 14 1 ( )

Nonunion ................................................................. 2 44 23 21 34 19 15 20 1 ( )

Average wage within the following categories:2

Lowest 25 percent ............................................... 3 43 23 20 33 18 15 21 –

Lowest 10 percent ........................................... – 39 22 16 38 23 16 22 –

Second 25 percent ............................................... 8 48 23 25 31 15 16 13 –

Third 25 percent ................................................... 6 48 26 22 28 14 14 18 1 ( )

Highest 25 percent ............................................... 5 52 28 23 28 14 14 16 1 ( )

Highest 10 percent ........................................... 4 55 27 29 20 10 10 20 1 ( )

Establishment characteristic

Service-providing industries ..................................... 5 48 26 23 29 15 14 17 1 ( )

Education and health services ............................. 3 48 27 20 31 17 14 18 –

Educational services ........................................ 3 47 27 20 32 18 14 18 –

Elementary and secondary schools ............. – 46 27 19 32 18 14 19 –

Junior colleges, colleges, and universities ... 4 48 26 22 32 18 15 16 –

Healthcare and social assistance .................... – 54 29 25 25 10 14 16 –

Hospitals ...................................................... – 52 24 28 24 – 13 17 –

Public administration ............................................ 8 48 21 27 26 12 14 17 –

1 to 99 workers ........................................................ 6 53 25 27 23 13 10 18 –

1 to 49 workers .................................................... 6 52 21 30 24 14 9 18 –

50 to 99 workers .................................................. 6 54 29 24 22 12 10 18 –

100 workers or more ................................................ 5 47 26 21 32 16 16 16 1 ( )

100 to 499 workers .............................................. 4 49 26 23 29 14 14 18 –

500 workers or more ............................................ 5 46 25 21 33 16 17 15 1 ( )

State government .................................................... 2 57 29 28 27 13 14 14 –

Local government .................................................... 6 45 24 21 31 16 15 18 1 ( )

See footnotes at end of table.
Table 13. Traditional defined benefit plans: Definition of terminal earnings, state and local government workers, 2016—continued

(All workers participating in traditional defined benefit plans with a terminal earnings formula = 100 percent)

Characteristics One year

Three years Five years

Other period Not

determinable Total High three

High

consecutive

three

Total High five

High

consecutive

five

Geographic area

Northeast ................................................................. 4 78 57 21 17 891–

New England ....................................................... – 70 69 – 28 21 – – –

Middle Atlantic ..................................................... 5 80 53 26 14 59––

South ....................................................................... – 37 19 18 36 21 15 27 –

South Atlantic ....................................................... – 27 4 23 29 15 15 44 –

East South Central ............................................... – 27 22 – 46 – 27 28 –

West South Central .............................................. – 58 40 18 40 31 9 1 –

Midwest .................................................................... – 38 24 14 39 24 15 22 –

East North Central ............................................... – 30 20 10 34 29 5 33 –

West North Central .............................................. – 50 31 20 48 14 35 – –

West ......................................................................... 18 51 13 39 21 – 18 9 1 ( )

Mountain .............................................................. – 59 21 38 38 – 26 – 1

Pacific .................................................................. 25 48 9 39 14 – 14 12 –

1 Less than 0.5. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories were formed

using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related

terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 13. Standard errors for traditional defined benefit plans: Definition of terminal earnings, state and local government workers, 2016

Characteristics One year

Three years Five years

Other period Not

determinable Total High three

High

consecutive

three

Total High five

High

consecutive

five

All workers ............................................................... 0.6 0.9 0.8 1.0 0.7 0.5 0.5 0.5 0.1

Worker characteristic

Management, professional, and related .................. 0.7 1.1 1.1 1.1 0.8 0.6 0.7 0.8 1 ( )

Professional and related ...................................... 0.5 1.2 1.1 1.2 0.8 0.6 0.7 1.0 1 ( )

Teachers .......................................................... – 1.3 1.2 1.5 1.0 0.8 0.9 1.4 –

Primary, secondary, and special education

school teachers .......................................... – 1.4 1.2 1.6 1.3 0.9 1.0 1.6 –

Service ..................................................................... 0.9 1.9 1.9 1.9 1.5 1.1 1.1 1.2 –

Protective service ................................................ 1.5 2.8 2.8 2.9 2.4 1.6 1.6 2.3 –

Sales and office ....................................................... 0.9 1.4 1.4 1.4 1.5 0.9 1.2 1.5 –

Office and administrative support ........................ 0.9 1.3 1.4 1.3 1.4 1.0 1.1 1.5 –

Natural resources, construction, and maintenance 1.4 2.7 2.1 2.8 3.8 3.3 2.3 2.3 0.2

Production, transportation, and material moving ..... 1.7 3.3 2.7 3.1 2.9 3.0 2.7 2.5 0.4

Full time ................................................................... 0.6 0.9 0.8 1.0 0.7 0.5 0.5 0.6 0.1

Part time .................................................................. 2.6 3.4 2.8 2.8 3.5 2.6 3.2 1.9 –

Union ....................................................................... 1.0 1.4 1.2 1.5 0.8 0.6 0.8 1.0 1 ( )

Nonunion ................................................................. 0.4 1.0 0.9 0.9 1.1 1.0 0.6 1.1 0.1

Average wage within the following categories:2

Lowest 25 percent ............................................... 0.5 1.5 1.3 1.4 1.4 1.1 1.0 1.4 –

Lowest 10 percent ........................................... – 2.5 1.9 2.5 3.6 3.1 2.1 3.8 –

Second 25 percent ............................................... 1.0 1.3 1.5 1.5 1.4 1.1 1.1 1.0 –

Third 25 percent ................................................... 0.8 1.7 1.5 1.4 0.9 0.8 0.7 1.8 1 ( )

Highest 25 percent ............................................... 0.7 1.3 1.4 1.6 1.1 0.7 0.8 0.9 0.1

Highest 10 percent ........................................... 0.9 2.1 2.1 2.3 1.4 0.6 1.5 1.3 0.2

Establishment characteristic

Service-providing industries ..................................... 0.6 0.9 0.8 1.0 0.7 0.5 0.5 0.6 0.1

Education and health services ............................. 0.4 0.9 1.0 1.1 0.7 0.5 0.7 0.7 –

Educational services ........................................ 0.4 0.9 1.1 1.1 0.7 0.5 0.8 0.6 –

Elementary and secondary schools ............. – 1.0 1.3 1.3 0.9 0.4 0.9 0.7 –

Junior colleges, colleges, and universities ... 0.4 2.2 2.0 2.3 1.8 1.1 2.1 1.4 –

Healthcare and social assistance .................... – 4.2 3.8 3.6 3.2 2.9 2.0 3.5 –

Hospitals ...................................................... – 4.5 4.5 4.4 4.4 – 3.3 3.4 –

Public administration ............................................ 1.1 1.9 1.8 2.0 1.5 0.9 1.0 1.3 –

1 to 99 workers ........................................................ 0.9 2.5 2.2 1.9 1.5 1.1 1.2 1.9 –

1 to 49 workers .................................................... 1.2 3.6 3.0 2.5 2.5 2.1 1.9 3.0 –

50 to 99 workers .................................................. 1.2 3.2 3.3 2.8 2.2 1.7 1.5 1.9 –

100 workers or more ................................................ 0.7 1.2 1.0 1.1 0.9 0.7 0.7 0.9 0.1

100 to 499 workers .............................................. 1.0 2.7 2.3 2.9 1.7 1.1 1.5 2.0 –

500 workers or more ............................................ 0.7 1.3 1.4 1.3 1.1 1.0 0.9 0.8 0.1

State government .................................................... 0.3 1.4 1.6 1.6 1.2 1.0 1.2 0.8 –

Local government .................................................... 0.8 1.1 1.0 1.2 0.9 0.6 0.6 0.7 0.1

See footnotes at end of table.
Table 13. Standard errors for traditional defined benefit plans: Definition of terminal earnings, state and local government workers,

2016—continued

Characteristics One year

Three years Five years

Other period Not

determinable Total High three

High

consecutive

three

Total High five

High

consecutive

five

Geographic area

Northeast ................................................................. 0.4 1.5 2.7 2.5 1.4 0.7 1.3 0.4 –

New England ....................................................... – 5.8 5.6 – 5.1 1.7 – – –

Middle Atlantic ..................................................... 0.5 1.1 3.2 3.2 1.2 0.7 1.0 – –

South ....................................................................... – 1.1 0.8 1.2 1.1 0.9 0.8 1.0 –

South Atlantic ....................................................... – 1.1 0.7 1.5 1.5 1.1 0.8 1.2 –

East South Central ............................................... – 2.9 1.6 – 0.6 – 2.4 2.6 –

West South Central .............................................. – 1.8 1.5 1.8 2.1 1.3 1.2 0.3 –

Midwest .................................................................... – 1.7 1.9 1.8 1.7 1.6 1.2 1.4 –

East North Central ............................................... – 2.4 1.8 1.6 2.5 2.2 1.0 2.1 –

West North Central .............................................. – 2.1 4.2 4.0 1.9 1.7 2.2 – –

West ......................................................................... 2.2 2.5 1.7 2.8 1.0 – 1.2 0.8 0.2

Mountain .............................................................. – 2.5 4.2 4.0 2.6 – 3.5 – 0.8

Pacific .................................................................. 3.1 3.3 1.6 3.6 1.2 – 1.1 1.1 –

1 Less than 0.05. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories were formed

using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 14. Traditional defined benefit plans: Availability of early

retirement benefits, state and local government workers, 2016

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Early

retirement

available1

Early

retirement

not available

Not

determinable

All workers ............................................................... 92 – –

Worker characteristic

Management, professional, and related .................. 95 – –

Professional and related ...................................... 95 5 –

Teachers .......................................................... 96 4 –

Primary, secondary, and special education

school teachers .......................................... 96 – –

Service ..................................................................... 84 16 –

Protective service ................................................ 75 25 –

Sales and office ....................................................... 92 8 2 ( )

Office and administrative support ........................ 92 8 2 ( )

Natural resources, construction, and maintenance 88 11 2 ( )

Production, transportation, and material moving ..... 91 8 1

Full time ................................................................... 92 – –

Part time .................................................................. 94 – –

Union ....................................................................... 92 8 2 ( )

Nonunion ................................................................. 91 – –

Average wage within the following categories:3

Lowest 25 percent ............................................... 91 – –

Lowest 10 percent ........................................... 87 13 –

Second 25 percent ............................................... 91 – –

Third 25 percent ................................................... 90 10 2 ( )

Highest 25 percent ............................................... 94 – –

Highest 10 percent ........................................... 95 5 –

Establishment characteristic

Service-providing industries ..................................... 92 – –

Education and health services ............................. 96 4 –

Educational services ........................................ 96 4 –

Elementary and secondary schools ............. 97 3 –

Junior colleges, colleges, and universities ... 94 – –

Healthcare and social assistance .................... 92 – –

Hospitals ...................................................... 91 9 –

Public administration ............................................ 86 14 –

1 to 99 workers ........................................................ 92 8 –

1 to 49 workers .................................................... 93 7 –

50 to 99 workers .................................................. 91 9 –

100 workers or more ................................................ 92 – –

100 to 499 workers .............................................. 92 8 –

500 workers or more ............................................ 92 – –

State government .................................................... 92 8 –

Local government .................................................... 92 8 2 ( )

See footnotes at end of table.
Table 14. Traditional defined benefit plans: Availability of early

retirement benefits, state and local government workers,

2016—continued

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Early

retirement

available1

Early

retirement

not available

Not

determinable

Geographic area

Northeast:

New England ...................................................... 99 – –

South ....................................................................... 89 11 –

South Atlantic ....................................................... 96 4 –

East South Central ............................................... 50 50 –

West South Central .............................................. 98 – –

Midwest .................................................................... 97 2 2 ( )

East North Central ............................................... 97 – –

West North Central .............................................. 98 – –

West ......................................................................... 93 7 –

Mountain .............................................................. 90 10 –

Pacific .................................................................. 95 5 –

1 Early retirement is the age, length of service, or combination of age and length of service, requirements at

which plan participants may retire and receive all accrued benefits, minus a reduction or penalty. 2 Less than 0.5. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation,

which may include workers with earnings both above and below the threshold. The categories were formed using

percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs

for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were

reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related

terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 14. Standard errors for traditional defined benefit plans:

Availability of early retirement benefits, state and local government

workers, 2016

Characteristics

Early

retirement

available1

Early

retirement

not available

Not

determinable

All workers ............................................................... 0.5 – –

Worker characteristic

Management, professional, and related .................. 0.6 – –

Professional and related ...................................... 0.8 0.8 –

Teachers .......................................................... 1.0 1.0 –

Primary, secondary, and special education

school teachers .......................................... 1.6 – –

Service ..................................................................... 1.9 1.9 –

Protective service ................................................ 3.1 3.1 –

Sales and office ....................................................... 1.5 1.5 0.1

Office and administrative support ........................ 1.5 1.5 0.1

Natural resources, construction, and maintenance 2.8 2.8 0.4

Production, transportation, and material moving ..... 1.9 1.7 0.8

Full time ................................................................... 0.5 – –

Part time .................................................................. 2.1 – –

Union ....................................................................... 0.9 0.9 0.1

Nonunion ................................................................. 0.7 – –

Average wage within the following categories:2

Lowest 25 percent ............................................... 1.2 – –

Lowest 10 percent ........................................... 1.6 1.6 –

Second 25 percent ............................................... 1.0 – –

Third 25 percent ................................................... 1.4 1.4 0.2

Highest 25 percent ............................................... 0.9 – –

Highest 10 percent ........................................... 0.7 0.7 –

Establishment characteristic

Service-providing industries ..................................... 0.5 – –

Education and health services ............................. 0.4 0.4 –

Educational services ........................................ 0.3 0.3 –

Elementary and secondary schools ............. 0.9 0.9 –

Junior colleges, colleges, and universities ... 2.5 – –

Healthcare and social assistance .................... 3.1 – –

Hospitals ...................................................... 2.6 2.6 –

Public administration ............................................ 1.1 1.1 –

1 to 99 workers ........................................................ 1.2 1.2 –

1 to 49 workers .................................................... 1.7 1.7 –

50 to 99 workers .................................................. 1.6 1.6 –

100 workers or more ................................................ 0.6 – –

100 to 499 workers .............................................. 1.3 1.3 –

500 workers or more ............................................ 0.8 – –

State government .................................................... 1.1 1.1 –

Local government .................................................... 0.7 0.7 0.1

See footnotes at end of table.
Table 14. Standard errors for traditional defined benefit plans:

Availability of early retirement benefits, state and local government

workers, 2016—continued

Characteristics

Early

retirement

available1

Early

retirement

not available

Not

determinable

Geographic area

Northeast:

New England ...................................................... 1.2 – –

South ....................................................................... 0.9 0.9 –

South Atlantic ....................................................... 0.9 0.9 –

East South Central ............................................... 3.5 3.5 –

West South Central .............................................. 1.7 – –

Midwest .................................................................... 0.6 0.5 0.4

East North Central ............................................... 0.9 – –

West North Central .............................................. 0.5 – –

West ......................................................................... 0.9 0.9 –

Mountain .............................................................. 2.5 2.5 –

Pacific .................................................................. 0.8 0.8 –

1 Early retirement is the age, length of service, or combination of age and length of service, requirements at

which plan participants may retire and receive all accrued benefits, minus a reduction or penalty. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation,

which may include workers with earnings both above and below the threshold. The categories were formed using

percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs

for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of

major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 15. Traditional defined benefit plans: Early retirement service requirements in years,1

state and local government workers, 2016

(Includes all workers in traditional defined benefit plans with early retirement coverage and a service requirement)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 5 5 10 25 30

Worker characteristic

Management, professional, and related .................. 5 5 15 25 30

Professional and related ...................................... 5 5 15 25 30

Teachers .......................................................... 5 5 20 25 30

Primary, secondary, and special education

school teachers .......................................... 5 5 20 25 30

Service ..................................................................... 5 5 10 25 25

Protective service ................................................ 5 5 10 20 25

Sales and office ....................................................... 5 5 10 20 25

Office and administrative support ........................ 5 5 10 20 25

Natural resources, construction, and maintenance 5 5 10 20 25

Production, transportation, and material moving ..... 5 5 10 20 30

Full time ................................................................... 5 5 10 25 30

Part time .................................................................. 5 5 8 20 30

Union ....................................................................... 5 5 10 20 25

Nonunion ................................................................. 5 8 20 25 30

Average wage within the following categories:2

Lowest 25 percent ............................................... 5 5 10 25 30

Lowest 10 percent ........................................... 5 7 – 25 30

Second 25 percent ............................................... 5 5 10 20 25

Third 25 percent ................................................... 5 5 10 25 30

Highest 25 percent ............................................... 5 5 15 25 30

Highest 10 percent ........................................... 5 5 15 25 30

Establishment characteristic

Service-providing industries ..................................... 5 5 10 25 30

Education and health services ............................. 5 5 15 25 30

Educational services ........................................ 5 5 15 25 30

Elementary and secondary schools ............. 5 5 15 25 30

Junior colleges, colleges, and universities ... 5 5 – 25 30

Healthcare and social assistance .................... 5 – 20 25 25

Hospitals ...................................................... 5 8 – 25 25

Public administration ............................................ 5 5 10 20 25

1 to 99 workers ........................................................ 5 5 10 25 25

1 to 49 workers .................................................... 5 5 10 20 25

50 to 99 workers .................................................. 5 5 – 25 25

100 workers or more ................................................ 5 5 10 25 30

100 to 499 workers .............................................. 5 5 10 25 25

500 workers or more ............................................ 5 5 10 25 30

State government .................................................... 5 5 – 25 25

Local government .................................................... 5 5 10 25 30

See footnotes at end of table.
Table 15. Traditional defined benefit plans: Early retirement service requirements in years,1

state and local government workers, 2016—continued

(Includes all workers in traditional defined benefit plans with early retirement coverage and a service requirement)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast:

New England ...................................................... 10 10 20 20 25

South ....................................................................... 5 8 20 25 30

South Atlantic ....................................................... 6 8 15 20 25

East South Central ............................................... 5 5 5 10 25

West South Central .............................................. – 20 30 30 30

Midwest .................................................................... 5 8 – 25 25

East North Central ............................................... 8 10 15 25 25

West North Central .............................................. 3 5 – – 25

West ......................................................................... 5 5 5 20 30

Mountain .............................................................. 5 5 – 25 25

Pacific .................................................................. 5 5 5 20 30

1 Early retirement is the age, length of service, or combination of age and length of service, requirements at which plan participants may retire

and receive all accrued benefits, minus a reduction or penalty. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 15. Standard errors for traditional defined benefit plans: Early retirement service

requirements in years,1

 state and local government workers, 2016

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 0.0 0.0 0.0 0.0 0.0

Worker characteristic

Management, professional, and related .................. 0.0 0.0 1.8 0.0 0.0

Professional and related ...................................... 0.0 0.0 0.0 0.0 0.0

Teachers .......................................................... 0.0 0.4 2.2 2.4 0.0

Primary, secondary, and special education

school teachers .......................................... 0.0 1.1 0.0 5.6 0.0

Service ..................................................................... 0.0 0.0 0.0 1.8 0.0

Protective service ................................................ 0.0 0.7 0.0 0.0 0.0

Sales and office ....................................................... 0.0 0.0 0.0 0.0 0.0

Office and administrative support ........................ 0.0 0.0 0.0 0.0 0.0

Natural resources, construction, and maintenance 0.0 0.0 0.0 2.7 0.0

Production, transportation, and material moving ..... 0.0 1.1 0.0 5.0 6.0

Full time ................................................................... 0.0 0.0 2.2 0.0 0.0

Part time .................................................................. 0.0 0.0 1.6 2.2 7.4

Union ....................................................................... 0.0 0.0 0.0 0.0 4.2

Nonunion ................................................................. 0.0 0.7 0.0 0.0 0.0

Average wage within the following categories:2

Lowest 25 percent ............................................... 0.0 0.8 0.0 0.0 0.0

Lowest 10 percent ........................................... 0.0 1.4 – 0.0 0.0

Second 25 percent ............................................... 0.0 0.0 0.0 0.0 0.0

Third 25 percent ................................................... 0.0 0.0 0.0 2.2 0.0

Highest 25 percent ............................................... 0.0 0.0 0.0 0.0 0.0

Highest 10 percent ........................................... 0.0 0.0 1.3 0.0 0.0

Establishment characteristic

Service-providing industries ..................................... 0.0 0.0 0.0 0.0 0.0

Education and health services ............................. 0.0 0.0 0.0 0.0 0.0

Educational services ........................................ 0.0 0.0 0.0 0.0 0.0

Elementary and secondary schools ............. 0.0 0.0 0.0 0.0 0.0

Junior colleges, colleges, and universities ... 0.0 0.0 – 0.0 0.0

Healthcare and social assistance .................... 0.0 – 4.6 0.0 0.0

Hospitals ...................................................... 0.0 2.2 – 0.0 0.0

Public administration ............................................ 0.0 0.0 0.0 0.0 0.0

1 to 99 workers ........................................................ 0.0 0.0 0.0 1.6 5.8

1 to 49 workers .................................................... 0.0 0.0 0.0 2.0 5.8

50 to 99 workers .................................................. 0.0 0.0 – 0.0 6.8

100 workers or more ................................................ 0.0 0.0 0.9 0.0 0.0

100 to 499 workers .............................................. 0.0 0.0 2.6 2.4 0.9

500 workers or more ............................................ 0.0 0.0 2.4 0.0 0.0

State government .................................................... 0.0 0.0 – 1.3 0.0

Local government .................................................... 0.0 0.0 0.0 0.0 0.0

See footnotes at end of table.
Table 15. Standard errors for traditional defined benefit plans: Early retirement service

requirements in years,1

 state and local government workers, 2016—continued

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast:

New England ...................................................... 0.0 0.0 0.0 0.0 2.7

South ....................................................................... 0.0 0.0 0.0 0.0 0.0

South Atlantic ....................................................... 0.0 0.0 0.0 0.0 0.0

East South Central ............................................... 0.0 0.0 0.0 0.0 3.5

West South Central .............................................. – 0.0 0.0 0.0 0.0

Midwest .................................................................... 0.0 0.9 – 3.0 0.0

East North Central ............................................... 0.0 0.0 0.0 0.0 0.0

West North Central .............................................. 0.0 0.0 – – 0.0

West ......................................................................... 0.0 0.0 0.0 1.8 0.0

Mountain .............................................................. 0.0 0.0 – 0.0 0.0

Pacific .................................................................. 0.0 0.0 0.0 0.0 0.0

1 Early retirement is the age, length of service, or combination of age and length of service, requirements at which plan participants may retire

and receive all accrued benefits, minus a reduction or penalty. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 16. Traditional defined benefit plans: Selected early retirement age and service

requirements,1

 state and local government workers, 2016

(All workers participating in traditional defined benefit plans with early retirement = 100 percent)

Characteristics

No minimum

age

requirement

Age less than 55 Age 55

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

All workers ............................................................... 30 14 15 17 13

Worker characteristic

Management, professional, and related .................. 33 12 16 18 12

Professional and related ...................................... 33 11 16 18 12

Teachers .......................................................... 36 7 19 19 10

Primary, secondary, and special education

school teachers .......................................... 38 6 20 18 9

Service ..................................................................... 26 19 16 14 14

Protective service ................................................ 21 23 25 – 13

Sales and office ....................................................... 26 20 12 20 12

Office and administrative support ........................ 26 20 12 20 12

Natural resources, construction, and maintenance 16 17 – 21 20

Production, transportation, and material moving ..... 29 9 – 18 20

Full time ................................................................... 31 14 15 17 13

Part time .................................................................. 16 21 9 24 17

Union ....................................................................... 24 19 11 23 17

Nonunion ................................................................. 35 10 19 12 10

Average wage within the following categories:3

Lowest 25 percent ............................................... 33 14 13 14 11

Lowest 10 percent ........................................... 34 11 12 13 12

Second 25 percent ............................................... 23 20 13 18 16

Third 25 percent ................................................... 26 17 16 18 13

Highest 25 percent ............................................... 36 9 16 18 13

Highest 10 percent ........................................... 32 9 21 20 13

Establishment characteristic

Service-providing industries ..................................... 30 14 15 17 13

Education and health services ............................. 34 12 15 18 12

Educational services ........................................ 34 12 15 18 10

Elementary and secondary schools ............. 36 11 16 18 10

Junior colleges, colleges, and universities ... 30 16 11 20 12

Healthcare and social assistance .................... 30 10 13 11 24

Hospitals ...................................................... 24 – – – 26

Public administration ............................................ 21 21 17 16 15

1 to 99 workers ........................................................ 27 14 17 17 10

1 to 49 workers .................................................... 23 17 19 14 12

50 to 99 workers .................................................. 31 12 15 20 9

100 workers or more ................................................ 31 14 14 18 14

100 to 499 workers .............................................. 30 11 14 22 13

500 workers or more ............................................ 31 16 14 15 15

State government .................................................... 33 15 12 15 14

Local government .................................................... 29 14 16 18 13

See footnotes at end of table.
Table 16. Traditional defined benefit plans: Selected early retirement age and service

requirements,1

 state and local government workers, 2016—continued

(All workers participating in traditional defined benefit plans with early retirement = 100 percent)

Characteristics

No minimum

age

requirement

Age less than 55 Age 55

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

Geographic area

Northeast ................................................................. 54 – – 24 13

New England ....................................................... 60 – – 4 –

Middle Atlantic ..................................................... 52 – – 30 14

South ....................................................................... 42 14 18 6 9

South Atlantic ....................................................... 15 24 31 – 14

East South Central ............................................... – – – 45 –

West South Central .............................................. 88 1 – – –

Midwest .................................................................... 12 – 17 29 23

East North Central ............................................... – – 25 21 21

West North Central .............................................. – – – 43 26

West ......................................................................... 8 38 18 20 12

Mountain .............................................................. 15 26 – – –

Pacific .................................................................. 6 43 15 21 16

1 Early retirement is the age, length of service, or combination of age and length of service, requirements at which plan participants may retire

and receive all accrued benefits, minus a reduction or penalty. 2 Includes workers in plans with no minimum service requirements. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 16. Standard errors for traditional defined benefit plans: Selected early retirement age

and service requirements,1

 state and local government workers, 2016

Characteristics

No minimum

age

requirement

Age less than 55 Age 55

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

All workers ............................................................... 1.2 0.6 0.9 0.9 0.6

Worker characteristic

Management, professional, and related .................. 1.5 0.6 1.1 1.1 0.7

Professional and related ...................................... 1.6 0.6 1.3 1.1 0.8

Teachers .......................................................... 2.0 0.5 1.6 1.6 0.9

Primary, secondary, and special education

school teachers .......................................... 2.2 0.6 1.7 1.7 1.0

Service ..................................................................... 2.3 2.2 1.6 1.2 1.4

Protective service ................................................ 3.9 4.2 3.2 – 2.6

Sales and office ....................................................... 2.0 1.5 1.7 1.7 1.0

Office and administrative support ........................ 2.0 1.5 1.7 1.7 1.0

Natural resources, construction, and maintenance 3.2 2.9 – 3.0 2.3

Production, transportation, and material moving ..... 2.8 1.4 – 2.8 3.3

Full time ................................................................... 1.3 0.7 0.9 0.9 0.6

Part time .................................................................. 3.1 3.4 2.2 4.1 3.0

Union ....................................................................... 1.4 0.9 1.0 1.3 1.0

Nonunion ................................................................. 1.5 0.8 1.5 1.0 0.8

Average wage within the following categories:3

Lowest 25 percent ............................................... 1.8 1.0 1.0 1.4 0.9

Lowest 10 percent ........................................... 3.3 1.3 3.6 2.6 2.3

Second 25 percent ............................................... 1.9 2.0 1.8 1.2 1.6

Third 25 percent ................................................... 1.7 1.0 1.9 1.8 0.7

Highest 25 percent ............................................... 1.9 0.7 1.1 1.7 0.9

Highest 10 percent ........................................... 2.7 1.1 1.9 2.2 1.7

Establishment characteristic

Service-providing industries ..................................... 1.2 0.6 0.9 0.9 0.6

Education and health services ............................. 1.6 0.6 1.0 1.1 0.7

Educational services ........................................ 1.8 0.6 1.1 1.1 0.8

Elementary and secondary schools ............. 1.9 0.8 1.2 1.5 0.9

Junior colleges, colleges, and universities ... 2.3 2.2 1.1 1.9 2.4

Healthcare and social assistance .................... 4.1 2.9 4.0 3.0 2.2

Hospitals ...................................................... 5.5 – – – 4.0

Public administration ............................................ 2.1 1.6 2.1 1.4 1.4

1 to 99 workers ........................................................ 2.7 1.1 1.3 1.9 1.3

1 to 49 workers .................................................... 3.7 2.0 2.7 2.3 2.1

50 to 99 workers .................................................. 3.9 1.8 1.6 3.1 1.5

100 workers or more ................................................ 1.2 0.8 1.1 1.0 0.9

100 to 499 workers .............................................. 2.3 1.0 1.4 2.6 1.8

500 workers or more ............................................ 1.8 1.0 1.5 1.2 1.0

State government .................................................... 2.0 1.2 1.2 1.6 1.6

Local government .................................................... 1.5 0.7 1.2 1.2 0.8

See footnotes at end of table.
Table 16. Standard errors for traditional defined benefit plans: Selected early retirement age

and service requirements,1

 state and local government workers, 2016—continued

Characteristics

No minimum

age

requirement

Age less than 55 Age 55

Less than 10

years of

service2

10 years or

more of

service

Less than 10

years of

service2

10 years or

more of

service

Geographic area

Northeast ................................................................. 3.6 – – 2.5 1.2

New England ....................................................... 7.4 – – 0.9 –

Middle Atlantic ..................................................... 4.3 – – 3.3 1.3

South ....................................................................... 2.1 1.3 1.5 0.7 1.0

South Atlantic ....................................................... 1.7 2.7 2.2 – 1.7

East South Central ............................................... – – – 5.0 –

West South Central .............................................. 3.0 0.3 – – –

Midwest .................................................................... 2.4 – 2.4 2.6 1.5

East North Central ............................................... – – 3.7 2.6 1.7

West North Central .............................................. – – – 5.2 2.8

West ......................................................................... 1.4 1.8 1.7 2.0 1.4

Mountain .............................................................. 3.8 3.7 – – –

Pacific .................................................................. 1.4 1.9 1.3 1.3 1.8

1 Early retirement is the age, length of service, or combination of age and length of service, requirements at which plan participants may retire

and receive all accrued benefits, minus a reduction or penalty. 2 Includes workers in plans with no minimum service requirements. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 17. Traditional defined benefit plans: Early retirement age requirements in years,1

state and local government workers, 2016

(Includes all workers in traditional defined benefit plans with early retirement coverage and an age requirement)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 50 50 55 55 60

Worker characteristic

Management, professional, and related .................. 50 50 55 55 60

Professional and related ...................................... 50 50 55 55 60

Teachers .......................................................... 50 50 55 55 60

Primary, secondary, and special education

school teachers .......................................... 50 50 55 55 60

Service ..................................................................... 45 50 55 55 60

Protective service ................................................ 42 50 50 55 57

Sales and office ....................................................... 50 50 55 55 60

Office and administrative support ........................ 50 50 55 55 60

Natural resources, construction, and maintenance 50 50 55 55 60

Production, transportation, and material moving ..... 50 50 55 55 60

Full time ................................................................... 50 50 55 55 60

Part time .................................................................. 50 50 55 55 60

Union ....................................................................... 50 50 55 55 55

Nonunion ................................................................. 50 50 55 55 60

Average wage within the following categories:2

Lowest 25 percent ............................................... 45 50 55 55 60

Lowest 10 percent ........................................... 45 50 55 57 60

Second 25 percent ............................................... 50 50 55 55 60

Third 25 percent ................................................... 48 50 55 55 57

Highest 25 percent ............................................... 50 50 55 55 60

Highest 10 percent ........................................... 50 50 55 55 55

Establishment characteristic

Service-providing industries ..................................... 50 50 55 55 60

Education and health services ............................. 50 50 55 55 60

Educational services ........................................ 50 50 55 55 60

Elementary and secondary schools ............. 50 50 55 55 60

Junior colleges, colleges, and universities ... 50 50 55 55 60

Healthcare and social assistance .................... 50 50 55 55 57

Hospitals ...................................................... 50 50 55 55 57

Public administration ............................................ 45 50 55 55 60

1 to 99 workers ........................................................ 50 50 55 55 60

1 to 49 workers .................................................... 50 50 55 55 60

50 to 99 workers .................................................. 50 50 55 55 60

100 workers or more ................................................ 50 50 55 55 60

100 to 499 workers .............................................. 50 50 55 55 60

500 workers or more ............................................ 45 50 55 55 60

State government .................................................... 50 50 55 55 60

Local government .................................................... 50 50 55 55 60

See footnotes at end of table.
Table 17. Traditional defined benefit plans: Early retirement age requirements in years,1

state and local government workers, 2016—continued

(Includes all workers in traditional defined benefit plans with early retirement coverage and an age requirement)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast:

New England ...................................................... 54 55 55 60 60

South ....................................................................... 42 50 50 55 60

South Atlantic ....................................................... 42 45 50 55 60

East South Central ............................................... 55 55 55 60 60

West South Central .............................................. 45 55 55 60 60

Midwest .................................................................... 50 55 55 55 62

East North Central ............................................... 50 50 55 57 62

West North Central .............................................. 55 55 55 55 57

West ......................................................................... 50 50 50 55 55

Mountain .............................................................. 50 50 50 55 55

Pacific .................................................................. 50 50 52 55 55

1 Early retirement is the age, length of service, or combination of age and length of service, requirements at which plan participants may retire

and receive all accrued benefits, minus a reduction or penalty. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 17. Standard errors for traditional defined benefit plans: Early retirement age

requirements in years,1

 state and local government workers, 2016

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 0.0 0.0 0.0 0.0 0.0

Worker characteristic

Management, professional, and related .................. 0.0 0.0 0.0 0.0 0.0

Professional and related ...................................... 0.0 0.0 0.0 0.0 0.0

Teachers .......................................................... 0.0 0.0 0.0 0.0 0.0

Primary, secondary, and special education

school teachers .......................................... 0.0 0.0 0.0 0.0 0.0

Service ..................................................................... 2.0 0.0 0.9 0.0 3.4

Protective service ................................................ 4.1 0.0 0.0 0.0 2.3

Sales and office ....................................................... 0.0 0.0 0.0 0.0 0.0

Office and administrative support ........................ 0.0 0.0 0.0 0.0 1.2

Natural resources, construction, and maintenance 0.0 1.0 0.0 0.0 3.9

Production, transportation, and material moving ..... 0.0 1.7 0.0 0.0 0.0

Full time ................................................................... 0.0 0.0 0.0 0.0 0.0

Part time .................................................................. 0.0 0.4 0.0 0.0 1.9

Union ....................................................................... 0.0 0.0 0.0 0.0 0.0

Nonunion ................................................................. 0.0 0.0 0.0 0.0 0.0

Average wage within the following categories:2

Lowest 25 percent ............................................... 2.2 0.0 0.0 0.0 0.0

Lowest 10 percent ........................................... 0.0 0.0 0.0 2.4 0.0

Second 25 percent ............................................... 0.0 0.0 0.0 0.0 0.0

Third 25 percent ................................................... 3.1 0.0 0.0 0.0 3.7

Highest 25 percent ............................................... 0.0 0.0 0.0 0.0 2.5

Highest 10 percent ........................................... 0.0 0.0 0.0 0.0 0.0

Establishment characteristic

Service-providing industries ..................................... 0.0 0.0 0.0 0.0 0.0

Education and health services ............................. 0.0 0.0 0.0 0.0 0.0

Educational services ........................................ 0.0 0.0 0.0 0.0 0.0

Elementary and secondary schools ............. 0.0 0.0 0.0 0.0 0.0

Junior colleges, colleges, and universities ... 0.0 0.0 0.0 0.0 0.0

Healthcare and social assistance .................... 0.0 1.5 0.0 0.0 0.0

Hospitals ...................................................... 0.0 0.0 0.0 0.0 3.4

Public administration ............................................ 5.1 0.0 0.8 0.0 0.0

1 to 99 workers ........................................................ 0.0 0.0 0.0 0.0 0.0

1 to 49 workers .................................................... 0.0 0.0 0.9 0.0 0.0

50 to 99 workers .................................................. 0.0 0.0 0.0 0.0 0.0

100 workers or more ................................................ 3.2 0.0 0.0 0.0 0.5

100 to 499 workers .............................................. 0.0 0.0 0.0 0.0 2.3

500 workers or more ............................................ 0.0 0.0 0.0 0.0 1.4

State government .................................................... 0.0 0.0 0.0 0.0 0.7

Local government .................................................... 0.0 0.0 0.0 0.0 0.0

See footnotes at end of table.
Table 17. Standard errors for traditional defined benefit plans: Early retirement age

requirements in years,1

 state and local government workers, 2016—continued

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast:

New England ...................................................... 1.6 1.1 2.0 0.0 0.0

South ....................................................................... 0.0 2.4 0.0 0.0 0.0

South Atlantic ....................................................... 0.0 0.0 0.0 0.0 0.0

East South Central ............................................... 0.0 0.0 0.0 0.0 0.0

West South Central .............................................. 3.0 0.0 0.0 3.0 0.0

Midwest .................................................................... 0.0 0.0 0.0 0.0 1.1

East North Central ............................................... 0.0 0.0 0.0 1.6 0.0

West North Central .............................................. 0.0 0.0 0.0 0.0 4.9

West ......................................................................... 0.0 0.0 0.5 0.0 0.0

Mountain .............................................................. 0.0 0.0 0.0 0.0 0.0

Pacific .................................................................. 0.0 0.0 1.5 0.0 0.0

1 Early retirement is the age, length of service, or combination of age and length of service, requirements at which plan participants may retire

and receive all accrued benefits, minus a reduction or penalty. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 18. Traditional defined benefit plans: Early retirement reductions,1

 state and local

government workers, 2016

(All workers participating in traditional defined benefit plans with early retirement = 100 percent)

Characteristics

Flat percent

per year

reduction2

Reduction

varies by age

or service3

Actuarial

reduction4

Other

reduction5

Not

determinable

All workers ............................................................... 38 41 21 – 6 ( )

Worker characteristic

Management, professional, and related .................. 37 40 23 – 6 ( )

Professional and related ...................................... 37 40 24 – –

Teachers .......................................................... 35 38 27 – –

Primary, secondary, and special education

school teachers .......................................... 35 38 27 – –

Service ..................................................................... 35 42 22 – –

Protective service ................................................ 37 46 17 – –

Sales and office ....................................................... 42 43 15 – –

Office and administrative support ........................ 42 43 15 – –

Natural resources, construction, and maintenance 40 48 11 – 6 ( )

Production, transportation, and material moving ..... 40 41 19 – –

Full time ................................................................... 38 40 21 – 6 ( )

Part time .................................................................. 31 54 16 – –

Union ....................................................................... 45 46 9 – –

Nonunion ................................................................. 31 36 33 – 6 ( )

Average wage within the following categories:7

Lowest 25 percent ............................................... 32 43 25 – –

Lowest 10 percent ........................................... 29 43 29 – –

Second 25 percent ............................................... 40 43 17 – –

Third 25 percent ................................................... 38 42 21 – 6 ( )

Highest 25 percent ............................................... 40 38 22 – –

Highest 10 percent ........................................... 40 47 14 – –

Establishment characteristic

Service-providing industries ..................................... 38 41 21 – 6 ( )

Education and health services ............................. 37 38 26 – –

Educational services ........................................ 37 36 27 – –

Elementary and secondary schools ............. 35 37 27 – –

Junior colleges, colleges, and universities ... 42 31 27 – –

Healthcare and social assistance .................... 34 52 – – –

Hospitals ...................................................... 33 52 – – –

Public administration ............................................ 39 47 13 – 6 ( )

1 to 99 workers ........................................................ 39 47 13 – 6 ( )

1 to 49 workers .................................................... 37 50 13 – –

50 to 99 workers .................................................. 41 45 14 – 6 ( )

100 workers or more ................................................ 37 39 24 – –

100 to 499 workers .............................................. 41 47 12 – –

500 workers or more ............................................ 35 35 30 – –

State government .................................................... 39 42 19 – –

Local government .................................................... 37 41 22 – 6 ( )

See footnotes at end of table.
Table 18. Traditional defined benefit plans: Early retirement reductions,1

 state and local

government workers, 2016—continued

(All workers participating in traditional defined benefit plans with early retirement = 100 percent)

Characteristics

Flat percent

per year

reduction2

Reduction

varies by age

or service3

Actuarial

reduction4

Other

reduction5

Not

determinable

Geographic area

Northeast ................................................................. 39 58 – – 6 ( )

New England ....................................................... 78 14 – – –

Middle Atlantic ..................................................... 26 72 – – 6 ( )

South ....................................................................... 37 24 39 – –

South Atlantic ....................................................... 60 28 13 – –

East South Central ............................................... 30 – 58 – –

West South Central .............................................. 5 22 73 – –

Midwest .................................................................... 47 32 21 – –

East North Central ............................................... 46 28 26 – –

West North Central .............................................. 49 38 – – –

West ......................................................................... 30 62 8 – –

Mountain .............................................................. – 65 – – –

Pacific .................................................................. 38 61 – – –

1 Early retirement is the age, length of service, or combination of age and length of service, requirements at which plan participants may retire and

receive all accrued benefits, minus a reduction or penalty. 2 Reflects a reduction in the benefit amount for each year by which early retirement precedes normal retirement. In specific cases, flat percent per

year reductions may approximate actuarial reductions, such as early retirement at age 55 with a reduction of 6 percent per year between age 55 and the

plan’s normal retirement age of 62. 3 The rate of reduction is held constant within age brackets, but differs among brackets, sometimes in approximation of an actuarial table. For

example, benefits may be reduced by 3 percent for each year between age 60 and the plan’s normal retirement age, and by 6 percent for each year

retirement precedes age 60. Also includes some plans that reduce benefits arithmetically for each year immediately below normal retirement age and

actuarially below a specified age, usually 55. 4 The amount of the normal retirement benefit is reduced based on actuarial assumptions, so that on average, the beneficiary receives the same

total lifetime benefit regardless of retirement age. 5 Reduction not derived from normal retirement formula. 6 Less than 0.5. 7 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet

publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 18. Standard errors for traditional defined benefit plans: Early retirement reductions,1

state and local government workers, 2016

Characteristics

Flat percent

per year

reduction2

Reduction

varies by age

or service3

Actuarial

reduction4

Other

reduction5

Not

determinable

All workers ............................................................... 1.0 0.9 1.0 – 6 ( )

Worker characteristic

Management, professional, and related .................. 1.1 1.1 1.3 – 6 ( )

Professional and related ...................................... 1.2 1.3 1.4 – –

Teachers .......................................................... 1.5 1.6 1.9 – –

Primary, secondary, and special education

school teachers .......................................... 1.8 1.9 2.1 – –

Service ..................................................................... 2.2 1.5 1.5 – –

Protective service ................................................ 3.8 3.0 2.2 – –

Sales and office ....................................................... 2.2 2.1 1.3 – –

Office and administrative support ........................ 2.2 2.1 1.3 – –

Natural resources, construction, and maintenance 4.1 4.3 2.2 – 0.4

Production, transportation, and material moving ..... 4.5 5.2 3.3 – –

Full time ................................................................... 1.0 0.9 1.1 – 6 ( )

Part time .................................................................. 3.2 3.8 2.8 – –

Union ....................................................................... 1.5 1.3 0.8 – –

Nonunion ................................................................. 1.3 1.6 1.6 – 0.1

Average wage within the following categories:7

Lowest 25 percent ............................................... 1.4 1.9 1.5 – –

Lowest 10 percent ........................................... 3.6 4.6 2.4 – –

Second 25 percent ............................................... 2.2 2.0 1.2 – –

Third 25 percent ................................................... 1.7 1.9 1.6 – 0.1

Highest 25 percent ............................................... 1.4 1.1 1.2 – –

Highest 10 percent ........................................... 2.5 1.9 1.7 – –

Establishment characteristic

Service-providing industries ..................................... 1.0 0.9 1.0 – 6 ( )

Education and health services ............................. 1.1 1.0 1.4 – –

Educational services ........................................ 1.1 0.9 1.4 – –

Elementary and secondary schools ............. 1.4 1.2 1.7 – –

Junior colleges, colleges, and universities ... 2.4 1.9 1.5 – –

Healthcare and social assistance .................... 4.2 5.6 – – –

Hospitals ...................................................... 6.1 7.6 – – –

Public administration ............................................ 2.2 2.0 1.1 – 0.1

1 to 99 workers ........................................................ 2.5 2.7 1.5 – 0.1

1 to 49 workers .................................................... 3.5 3.9 3.5 – –

50 to 99 workers .................................................. 3.7 3.4 1.6 – 0.3

100 workers or more ................................................ 1.3 1.3 1.3 – –

100 to 499 workers .............................................. 2.5 2.4 1.4 – –

500 workers or more ............................................ 1.4 1.6 1.9 – –

State government .................................................... 2.0 2.1 1.4 – –

Local government .................................................... 1.4 1.3 1.2 – 6 ( )

See footnotes at end of table.
Table 18. Standard errors for traditional defined benefit plans: Early retirement reductions,1

state and local government workers, 2016—continued

Characteristics

Flat percent

per year

reduction2

Reduction

varies by age

or service3

Actuarial

reduction4

Other

reduction5

Not

determinable

Geographic area

Northeast ................................................................. 1.9 1.7 – – 0.2

New England ....................................................... 5.7 3.7 – – –

Middle Atlantic ..................................................... 1.7 1.9 – – 0.2

South ....................................................................... 1.7 1.5 2.1 – –

South Atlantic ....................................................... 2.5 2.2 1.7 – –

East South Central ............................................... 4.7 – 7.6 – –

West South Central .............................................. 1.1 2.0 2.4 – –

Midwest .................................................................... 2.0 2.3 1.3 – –

East North Central ............................................... 1.8 2.6 1.7 – –

West North Central .............................................. 4.4 4.6 – – –

West ......................................................................... 2.4 2.1 1.6 – –

Mountain .............................................................. – 3.5 – – –

Pacific .................................................................. 2.8 2.6 – – –

1 Reduction for each year prior to normal retirement. 2 Reflects a reduction in the benefit amount for each year by which early retirement precedes normal retirement. In specific cases, flat percent per

year reductions may approximate actuarial reductions, such as early retirement at age 55 with a reduction of 6 percent per year between age 55 and the

plan’s normal retirement age of 62. 3 The rate of reduction is held constant within age brackets, but differs among brackets, sometimes in approximation of an actuarial table. For

example, benefits may be reduced by 3 percent for each year between age 60 and the plan’s normal retirement age, and by 6 percent for each year

retirement precedes age 60. Also includes some plans that reduce benefits arithmetically for each year immediately below normal retirement age and

actuarially below a specified age, usually 55. 4 The amount of the normal retirement benefit is reduced based on actuarial assumptions, so that on average, the beneficiary receives the same

total lifetime benefit regardless of retirement age. 5 Reduction not derived from normal retirement formula. 6 Less than 0.05. 7 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related

terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 19. Traditional defined benefit plans: Availability of disability retirement benefits, state and local

government workers, 2016

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Disability

retirement

available

Disability retirement begins Disability

retirement not

available

Not

determinable Immediate1 Deferred2 Not

determinable

All workers ............................................................... 96 87 7 2 4 3 ( )

Worker characteristic

Management, professional, and related .................. 96 87 6 2 4 3 ( )

Professional and related ...................................... 96 88 6 2 4 3 ( )

Teachers .......................................................... 96 88 6 2 4 3 ( )

Primary, secondary, and special education

school teachers .......................................... 96 88 6 3 4 3 ( )

Service ..................................................................... 96 86 7 3 4 3 ( )

Protective service ................................................ 97 88 – – 3 3 ( )

Sales and office ....................................................... 96 88 7 1 4 3 ( )

Office and administrative support ........................ 96 88 7 1 4 3 ( )

Natural resources, construction, and maintenance 96 84 9241

Production, transportation, and material moving ..... 97 89 ––––

Full time ................................................................... 96 87 7 2 4 3 ( )

Part time .................................................................. 95 87 7 3 ( ) – –

Union ....................................................................... 98 89 6 3 2 3 ( )

Nonunion ................................................................. 94 85 7 2 6 3 ( )

Average wage within the following categories:4

Lowest 25 percent ............................................... 95 86 8 1 5 3 ( )

Lowest 10 percent ........................................... 95 85 9 1 5 3 ( )

Second 25 percent ............................................... 97 88 7 2 3 3 ( )

Third 25 percent ................................................... 95 85 7 3 5 3 ( )

Highest 25 percent ............................................... 97 89 5 3 3 3 ( )

Highest 10 percent ........................................... 98 91 432–

Establishment characteristic

Service-providing industries ..................................... 96 87 7 2 4 3 ( )

Education and health services ............................. 96 88 6 2 4 3 ( )

Educational services ........................................ 96 88 6 2 4 3 ( )

Elementary and secondary schools ............. 96 88 6 2 4 3 ( )

Junior colleges, colleges, and universities ... 95 87 625–

Healthcare and social assistance .................... 96 88 ––––

Hospitals ...................................................... 96 85 ––––

Public administration ............................................ 95 84 9 3 4 3 ( )

1 to 99 workers ........................................................ 96 87 7 3 4 3 ( )

1 to 49 workers .................................................... 97 87 ––––

50 to 99 workers .................................................. 95 87 63––

100 workers or more ................................................ 96 87 7 2 4 3 ( )

100 to 499 workers .............................................. 98 89 81––

500 workers or more ............................................ 95 86 6 2 5 3 ( )

State government .................................................... 96 89 524–

Local government .................................................... 96 86 8 2 4 3 ( )

See footnotes at end of table.
Table 19. Traditional defined benefit plans: Availability of disability retirement benefits, state and local

government workers, 2016—continued

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Disability

retirement

available

Disability retirement begins Disability

retirement not

available

Not

determinable Immediate1 Deferred2 Not

determinable

Geographic area

Northeast ................................................................. 99 96 ––––

New England ....................................................... 100 85 ––––

Middle Atlantic ..................................................... 99 99 ––––

South ....................................................................... 98 97 – – 2 3 ( )

South Atlantic ....................................................... 96 94 – – 4 3 ( )

East South Central ............................................... 99 99 ––––

West South Central .............................................. 100 98 ––––

Midwest .................................................................... 92 65 23 5 8 3 ( )

East North Central ............................................... 88 64 21 3 12 3 ( )

West North Central .............................................. 100 66 26 8 – –

West ......................................................................... 93 83 73––

Mountain .............................................................. 79 54 21 4 – –

Pacific .................................................................. 99 96 12––

1 Available immediately after the onset of a disability or after a short waiting period (typically 6 months); may be supplemented by additional allowances until an employee

reaches a specified age or becomes eligible for Social Security. 2 Not available until normal retirement age and/or service requirements are satisfied; in the interim, service years typically continue to accrue. 3 Less than 0.5. 4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and

below the threshold. The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for

Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For

definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 19. Standard errors for traditional defined benefit plans: Availability of disability retirement benefits,

state and local government workers, 2016

Characteristics

Disability

retirement

available

Disability retirement begins Disability

retirement not

available

Not

determinable Immediate1 Deferred2 Not

determinable

All workers ............................................................... 0.3 0.8 0.5 0.5 0.3 0.1

Worker characteristic

Management, professional, and related .................. 0.4 1.1 0.7 0.7 0.4 3 ( )

Professional and related ...................................... 0.5 1.2 0.7 0.8 0.5 3 ( )

Teachers .......................................................... 0.5 1.8 1.2 1.2 0.5 3 ( )

Primary, secondary, and special education

school teachers .......................................... 0.5 2.2 1.5 1.3 0.5 3 ( )

Service ..................................................................... 0.5 1.3 0.8 0.8 0.5 0.2

Protective service ................................................ 0.8 2.3 – – 0.8 0.2

Sales and office ....................................................... 0.6 1.0 0.7 0.4 0.6 3 ( )

Office and administrative support ........................ 0.6 1.0 0.8 0.4 0.6 3 ( )

Natural resources, construction, and maintenance 1.2 2.7 1.5 1.4 1.1 0.4

Production, transportation, and material moving ..... 0.9 2.4 ––––

Full time ................................................................... 0.3 0.8 0.6 0.5 0.3 3 ( )

Part time .................................................................. 1.6 2.6 1.7 0.2 – –

Union ....................................................................... 0.4 1.0 0.9 0.5 0.4 3 ( )

Nonunion ................................................................. 0.5 1.4 0.9 0.6 0.5 0.1

Average wage within the following categories:4

Lowest 25 percent ............................................... 0.7 1.3 0.9 0.5 0.7 0.1

Lowest 10 percent ........................................... 1.0 2.5 1.9 1.1 1.0 0.2

Second 25 percent ............................................... 0.4 1.5 1.2 0.5 0.4 3 ( )

Third 25 percent ................................................... 0.7 1.1 1.0 0.6 0.7 0.1

Highest 25 percent ............................................... 0.7 1.1 0.4 0.8 0.7 3 ( )

Highest 10 percent ........................................... 0.5 1.7 0.9 1.4 0.5 –

Establishment characteristic

Service-providing industries ..................................... 0.3 0.8 0.6 0.5 0.3 0.1

Education and health services ............................. 0.4 1.0 0.6 0.7 0.4 3 ( )

Educational services ........................................ 0.4 1.0 0.6 0.8 0.4 3 ( )

Elementary and secondary schools ............. 0.5 1.6 1.1 1.0 0.4 0.1

Junior colleges, colleges, and universities ... 0.7 1.6 1.5 0.5 0.7 –

Healthcare and social assistance .................... 1.9 3.7 ––––

Hospitals ...................................................... 2.7 5.1 ––––

Public administration ............................................ 0.6 1.4 1.1 0.5 0.6 0.2

1 to 99 workers ........................................................ 1.0 1.6 1.4 1.2 0.9 0.1

1 to 49 workers .................................................... 1.3 2.6 ––––

50 to 99 workers .................................................. 1.8 1.9 0.9 1.2 – –

100 workers or more ................................................ 0.4 0.8 0.7 0.4 0.4 0.1

100 to 499 workers .............................................. 1.0 1.9 1.9 0.5 – –

500 workers or more ............................................ 0.5 1.1 0.7 0.7 0.5 0.1

State government .................................................... 0.6 1.1 1.0 0.5 0.6 –

Local government .................................................... 0.4 1.2 0.8 0.6 0.4 0.1

See footnotes at end of table.
Table 19. Standard errors for traditional defined benefit plans: Availability of disability retirement benefits,

state and local government workers, 2016—continued

Characteristics

Disability

retirement

available

Disability retirement begins Disability

retirement not

available

Not

determinable Immediate1 Deferred2 Not

determinable

Geographic area

Northeast ................................................................. 0.2 1.2 ––––

New England ....................................................... 0.0 5.4 ––––

Middle Atlantic ..................................................... 0.2 0.3 ––––

South ....................................................................... 0.3 0.5 – – 0.3 0.1

South Atlantic ....................................................... 0.5 0.8 – – 0.4 0.3

East South Central ............................................... 0.5 0.5 ––––

West South Central .............................................. 0.2 0.6 ––––

Midwest .................................................................... 0.9 3.2 1.8 1.9 0.9 3 ( )

East North Central ............................................... 1.5 3.0 1.7 0.6 1.5 0.1

West North Central .............................................. 0.1 7.2 4.0 5.0 – –

West ......................................................................... 1.0 1.4 1.5 0.9 – –

Mountain .............................................................. 3.6 4.6 4.7 2.7 – –

Pacific .................................................................. 0.4 0.6 0.4 0.5 – –

1 Available immediately after the onset of a disability or after a short waiting period (typically 6 months); may be supplemented by additional allowances until an employee

reaches a specified age or becomes eligible for Social Security. 2 Not available until normal retirement age and/or service requirements are satisfied; in the interim, service years typically continue to accrue. 3 Less than 0.05. 4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and

below the threshold. The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for

Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the

"Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 20. Traditional defined benefit plans: Postretirement survivor benefits, state and local

government workers, 2016

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Joint-andsurvivor

annuity1

Selected joint-and-survivor annuity

percentages

Other2

50 percent Other fixed

percentage

Choice of

percentages

All workers ............................................................... 95 – – 91 5

Worker characteristic

Management, professional, and related .................. 95 – – 92 5

Professional and related ...................................... 96 – – 92 4

Teachers .......................................................... 96 – – 92 4

Primary, secondary, and special education

school teachers .......................................... 95 – – 92 5

Service ..................................................................... 92 – – 89 8

Protective service ................................................ 89 – – 84 11

Sales and office ....................................................... 95 – – 92 5

Office and administrative support ........................ 95 – – 92 5

Natural resources, construction, and maintenance – – – 91 –

Production, transportation, and material moving ..... – – – 93 –

Full time ................................................................... 95 – – 91 5

Part time .................................................................. 94 – – 92 6

Union ....................................................................... 93 – – 87 7

Nonunion ................................................................. 97 – – 95 3

Average wage within the following categories:3

Lowest 25 percent ............................................... 95 – – 94 5

Lowest 10 percent ........................................... – – – 96 –

Second 25 percent ............................................... 95 – – 91 5

Third 25 percent ................................................... 95 – – 91 5

Highest 25 percent ............................................... 94 – – 89 6

Highest 10 percent ........................................... 96 – – 87 4

Establishment characteristic

Service-providing industries ..................................... 95 – – 91 5

Education and health services ............................. 96 – – 93 4

Educational services ........................................ 96 – – 93 4

Elementary and secondary schools ............. 96 – – 93 4

Junior colleges, colleges, and universities ... 96 – – 94 4

Healthcare and social assistance .................... – – – 93 –

Hospitals ...................................................... – – – 93 –

Public administration ............................................ 92 – – 87 8

1 to 99 workers ........................................................ 95 – – 91 5

1 to 49 workers .................................................... – – 5 89 –

50 to 99 workers .................................................. – – – 94 –

100 workers or more ................................................ 95 – – 91 5

100 to 499 workers .............................................. – – 3 92 –

500 workers or more ............................................ 95 – – 91 5

State government .................................................... 97 – – 94 3

Local government .................................................... 94 – – 90 6

See footnotes at end of table.
Table 20. Traditional defined benefit plans: Postretirement survivor benefits, state and local

government workers, 2016—continued

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Joint-andsurvivor

annuity1

Selected joint-and-survivor annuity

percentages

Other2

50 percent Other fixed

percentage

Choice of

percentages

Geographic area

Northeast ................................................................. – – 14 84 –

New England ....................................................... – – 61 39 –

Middle Atlantic ..................................................... – – – 97 –

South ....................................................................... – – – 98 –

South Atlantic ....................................................... – – – 98 –

East South Central ............................................... – – – 98 –

West South Central .............................................. – – – 98 –

Midwest .................................................................... 79 – – 78 21

East North Central ............................................... 69 – – 66 31

West North Central .............................................. – – – 99 –

West ......................................................................... – – – 97 –

Mountain .............................................................. – – – 97 –

Pacific .................................................................. – – – 98 –

1 An immediate annuity for the life of the plan participant and a survivor annuity for the life of the plan participant’s spouse. The survivor annuity

is a percentage (between 50 and 100 percent) of the participant’s annuity. 2 Includes percent of unreduced accrued benefit, a method under which the participant’s pension is paid in the form of a straight-life (unreduced)

annuity. In the event of the participant’s death, the spouse receives a percentage of the unreduced annuity. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet

publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 20. Standard errors for traditional defined benefit plans: Postretirement survivor

benefits, state and local government workers, 2016

Characteristics

Joint-andsurvivor

annuity1

Selected joint-and-survivor annuity

percentages

Other2

50 percent Other fixed

percentage

Choice of

percentages

All workers ............................................................... 0.4 – – 0.6 0.4

Worker characteristic

Management, professional, and related .................. 0.5 – – 0.8 0.5

Professional and related ...................................... 0.5 – – 0.9 0.5

Teachers .......................................................... 0.9 – – 1.1 0.9

Primary, secondary, and special education

school teachers .......................................... 1.1 – – 1.3 1.1

Service ..................................................................... 1.6 – – 1.9 1.6

Protective service ................................................ 3.1 – – 3.4 3.1

Sales and office ....................................................... 0.7 – – 1.1 0.7

Office and administrative support ........................ 0.7 – – 1.0 0.7

Natural resources, construction, and maintenance – – – 2.6 –

Production, transportation, and material moving ..... – – – 2.6 –

Full time ................................................................... 0.5 – – 0.6 0.5

Part time .................................................................. 1.2 – – 1.6 1.2

Union ....................................................................... 0.9 – – 1.1 0.9

Nonunion ................................................................. 0.4 – – 0.5 0.4

Average wage within the following categories:3

Lowest 25 percent ............................................... 0.6 – – 0.7 0.6

Lowest 10 percent ........................................... – – – 1.4 –

Second 25 percent ............................................... 0.8 – – 1.0 0.8

Third 25 percent ................................................... 0.7 – – 1.1 0.7

Highest 25 percent ............................................... 0.8 – – 1.1 0.8

Highest 10 percent ........................................... 1.1 – – 2.1 1.1

Establishment characteristic

Service-providing industries ..................................... 0.4 – – 0.6 0.4

Education and health services ............................. 0.3 – – 0.6 0.3

Educational services ........................................ 0.3 – – 0.6 0.3

Elementary and secondary schools ............. 0.5 – – 0.8 0.5

Junior colleges, colleges, and universities ... 0.6 – – 1.4 0.6

Healthcare and social assistance .................... – – – 2.9 –

Hospitals ...................................................... – – – 3.8 –

Public administration ............................................ 1.2 – – 1.4 1.2

1 to 99 workers ........................................................ 1.5 – – 1.8 1.5

1 to 49 workers .................................................... – – 1.5 2.7 –

50 to 99 workers .................................................. – – – 1.6 –

100 workers or more ................................................ 0.8 – – 0.9 0.8

100 to 499 workers .............................................. – – 0.5 2.0 –

500 workers or more ............................................ 0.7 – – 1.0 0.7

State government .................................................... 0.6 – – 1.1 0.6

Local government .................................................... 0.6 – – 0.7 0.6

See footnotes at end of table.
Table 20. Standard errors for traditional defined benefit plans: Postretirement survivor

benefits, state and local government workers, 2016—continued

Characteristics

Joint-andsurvivor

annuity1

Selected joint-and-survivor annuity

percentages

Other2

50 percent Other fixed

percentage

Choice of

percentages

Geographic area

Northeast ................................................................. – – 2.0 2.2 –

New England ....................................................... – – 8.5 8.8 –

Middle Atlantic ..................................................... – – – 1.1 –

South ....................................................................... – – – 0.6 –

South Atlantic ....................................................... – – – 0.5 –

East South Central ............................................... – – – 1.1 –

West South Central .............................................. – – – 1.7 –

Midwest .................................................................... 1.4 – – 1.1 1.4

East North Central ............................................... 2.0 – – 1.6 2.0

West North Central .............................................. – – – 0.5 –

West ......................................................................... – – – 1.2 –

Mountain .............................................................. – – – 2.1 –

Pacific .................................................................. – – – 1.4 –

1 An immediate annuity for the life of the plan participant and a survivor annuity for the life of the plan participant’s spouse. The survivor annuity

is a percentage (between 50 and 100 percent) of the participant’s annuity. 2 Includes percent of unreduced accrued benefit, a method under which the participant’s pension is paid in the form of a straight-life (unreduced)

annuity. In the event of the participant’s death, the spouse receives a percentage of the unreduced annuity. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 21. Traditional defined benefit plans: Availability of preretirement

survivor benefits, state and local government workers, 2016

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Preretirement

survivor

benefits

available1

Preretirement

survivor

benefits not

available

Not

determinable

All workers ............................................................... 89 11 2 ( )

Worker characteristic

Management, professional, and related .................. 90 10 2 ( )

Professional and related ...................................... 90 10 2 ( )

Teachers .......................................................... 91 9 2 ( )

Primary, secondary, and special education

school teachers .......................................... 91 9 2 ( )

Service ..................................................................... 89 11 2 ( )

Protective service ................................................ 90 10 2 ( )

Sales and office ....................................................... 86 14 2 ( )

Office and administrative support ........................ 86 14 2 ( )

Natural resources, construction, and maintenance 90 10 –

Production, transportation, and material moving ..... 87 13 2 ( )

Full time ................................................................... 89 11 2 ( )

Part time .................................................................. 89 11 2 ( )

Union ....................................................................... 81 19 –

Nonunion ................................................................. 97 3 2 ( )

Average wage within the following categories:3

Lowest 25 percent ............................................... 94 5 2 ( )

Lowest 10 percent ........................................... 95 – –

Second 25 percent ............................................... 88 12 –

Third 25 percent ................................................... 89 11 2 ( )

Highest 25 percent ............................................... 87 13 2 ( )

Highest 10 percent ........................................... 83 17 –

Establishment characteristic

Service-providing industries ..................................... 89 11 2 ( )

Education and health services ............................. 90 10 2 ( )

Educational services ........................................ 90 10 2 ( )

Elementary and secondary schools ............. 90 10 2 ( )

Junior colleges, colleges, and universities ... 92 8 –

Healthcare and social assistance .................... 89 11 –

Hospitals ...................................................... 92 – –

Public administration ............................................ 88 11 2 ( )

1 to 99 workers ........................................................ 94 6 –

1 to 49 workers .................................................... 97 3 –

50 to 99 workers .................................................. 91 9 –

100 workers or more ................................................ 88 12 2 ( )

100 to 499 workers .............................................. 89 11 –

500 workers or more ............................................ 88 12 2 ( )

State government .................................................... 92 8 –

Local government .................................................... 88 11 2 ( )

See footnotes at end of table.
Table 21. Traditional defined benefit plans: Availability of preretirement

survivor benefits, state and local government workers, 2016—continued

(All workers participating in traditional defined benefit plans = 100 percent)

Characteristics

Preretirement

survivor

benefits

available1

Preretirement

survivor

benefits not

available

Not

determinable

Geographic area

Northeast ................................................................. 48 52 –

New England ....................................................... 88 – –

Middle Atlantic ..................................................... 36 64 –

South ....................................................................... 99 – –

South Atlantic ....................................................... 100 – –

East South Central ............................................... 99 – –

West South Central .............................................. 96 – –

Midwest .................................................................... 100 – –

East North Central ............................................... 100 – –

West North Central .............................................. 100 – –

West ......................................................................... 99 – –

Mountain .............................................................. 100 – –

Pacific .................................................................. 99 – –

1 Based upon the benefit the employee would have received if retirement had occurred on the date of death. 2 Less than 0.5. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which

may include workers with earnings both above and below the threshold. The categories were formed using percentile

estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee

Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or

that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the

"Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 21. Standard errors for traditional defined benefit plans:

Availability of preretirement survivor benefits, state and local

government workers, 2016

Characteristics

Preretirement

survivor

benefits

available1

Preretirement

survivor

benefits not

available

Not

determinable

All workers ............................................................... 0.7 0.7 2 ( )

Worker characteristic

Management, professional, and related .................. 0.8 0.8 2 ( )

Professional and related ...................................... 0.9 0.9 2 ( )

Teachers .......................................................... 1.3 1.2 2 ( )

Primary, secondary, and special education

school teachers .......................................... 1.0 1.0 2 ( )

Service ..................................................................... 1.0 1.0 0.2

Protective service ................................................ 1.7 1.7 0.2

Sales and office ....................................................... 1.4 1.4 2 ( )

Office and administrative support ........................ 1.2 1.2 2 ( )

Natural resources, construction, and maintenance 2.1 2.1 –

Production, transportation, and material moving ..... 1.6 1.6 0.1

Full time ................................................................... 0.6 0.6 2 ( )

Part time .................................................................. 2.9 2.9 0.3

Union ....................................................................... 1.3 1.3 –

Nonunion ................................................................. 0.3 0.3 0.1

Average wage within the following categories:3

Lowest 25 percent ............................................... 1.1 1.1 0.1

Lowest 10 percent ........................................... 1.9 – –

Second 25 percent ............................................... 0.9 0.9 –

Third 25 percent ................................................... 0.7 0.7 0.1

Highest 25 percent ............................................... 1.3 1.3 2 ( )

Highest 10 percent ........................................... 1.8 1.8 –

Establishment characteristic

Service-providing industries ..................................... 0.7 0.7 2 ( )

Education and health services ............................. 1.0 1.0 2 ( )

Educational services ........................................ 1.1 1.1 2 ( )

Elementary and secondary schools ............. 1.3 1.3 0.1

Junior colleges, colleges, and universities ... 1.0 1.0 –

Healthcare and social assistance .................... 2.7 2.7 –

Hospitals ...................................................... 2.9 – –

Public administration ............................................ 0.8 0.8 0.1

1 to 99 workers ........................................................ 1.2 1.2 –

1 to 49 workers .................................................... 0.5 0.5 –

50 to 99 workers .................................................. 2.1 2.1 –

100 workers or more ................................................ 0.7 0.7 0.1

100 to 499 workers .............................................. 1.4 1.4 –

500 workers or more ............................................ 0.9 0.9 0.1

State government .................................................... 1.1 1.1 –

Local government .................................................... 0.9 0.9 0.1

See footnotes at end of table.
Table 21. Standard errors for traditional defined benefit plans:

Availability of preretirement survivor benefits, state and local

government workers, 2016—continued

Characteristics

Preretirement

survivor

benefits

available1

Preretirement

survivor

benefits not

available

Not

determinable

Geographic area

Northeast ................................................................. 2.8 2.8 –

New England ....................................................... 6.3 – –

Middle Atlantic ..................................................... 2.8 2.8 –

South ....................................................................... 0.2 – –

South Atlantic ....................................................... 0.3 – –

East South Central ............................................... 0.2 – –

West South Central .............................................. 0.5 – –

Midwest .................................................................... 0.1 – –

East North Central ............................................... 0.2 – –

West North Central .............................................. 0.0 – –

West ......................................................................... 0.4 – –

Mountain .............................................................. 0.0 – –

Pacific .................................................................. 0.6 – –

1 Based upon the benefit the employee would have received if retirement had occurred on the date of death. 2 Less than 0.05. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation,

which may include workers with earnings both above and below the threshold. The categories were formed using

percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs

for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of

major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 22. Defined contribution plans: Type of plan,1

 state

and local government workers, 2016

(All workers participating in defined contribution plans = 100 percent)

Characteristics

Money

purchase

pension

Savings and

thrift

All workers ............................................................... 72 37

Worker characteristic

Management, professional, and related .................. 76 33

Professional and related ...................................... 78 32

Teachers .......................................................... 88 20

Primary, secondary, and special education

school teachers .......................................... 78 28

Service ..................................................................... 63 44

Protective service ................................................ 75 29

Sales and office ....................................................... 68 43

Office and administrative support ........................ 69 41

Natural resources, construction, and maintenance 75 38

Production, transportation, and material moving ..... 72 31

Full time ................................................................... 73 37

Part time .................................................................. 60 41

Union ....................................................................... 83 27

Nonunion ................................................................. 66 44

Average wage within the following categories:2

Lowest 25 percent ............................................... 62 49

Lowest 10 percent ........................................... 55 59

Second 25 percent ............................................... 75 33

Third 25 percent ................................................... 71 40

Highest 25 percent ............................................... 78 29

Highest 10 percent ........................................... 84 24

Establishment characteristic

Service-providing industries ..................................... 72 36

Education and health services ............................. 75 34

Educational services ........................................ 86 22

Elementary and secondary schools ............. 78 29

Junior colleges, colleges, and universities ... 95 15

Healthcare and social assistance .................... 46 68

Hospitals ...................................................... 49 64

Public administration ............................................ 77 31

1 to 99 workers ........................................................ 66 46

1 to 49 workers .................................................... 55 55

50 to 99 workers .................................................. 78 35

100 workers or more ................................................ 74 35

100 to 499 workers .............................................. 72 38

500 workers or more ............................................ 74 34

State government .................................................... 89 29

Local government .................................................... 65 40

See footnotes at end of table.
Table 22. Defined contribution plans: Type of plan,1

 state

and local government workers, 2016—continued

(All workers participating in defined contribution plans = 100 percent)

Characteristics

Money

purchase

pension

Savings and

thrift

Geographic area

Northeast ................................................................. 86 15

New England ....................................................... 70 –

Middle Atlantic ..................................................... 91 –

South ....................................................................... 63 46

South Atlantic ....................................................... 66 43

East South Central ............................................... 55 53

West South Central .............................................. 61 47

Midwest .................................................................... 80 43

East North Central ............................................... 91 38

West North Central .............................................. 57 53

West ......................................................................... 74 29

Mountain .............................................................. 75 –

Pacific .................................................................. 73 32

1 Sum of individual items may be greater than total because multiple plans are available

to employees. Other types of plans are not shown separately but may include simplified

employee pension (SEP) or savings incentive match plan for employees (SIMPLE). 2 Surveyed occupations are classified into wage categories based on the average wage

for the occupation, which may include workers with earnings both above and below the

threshold. The categories were formed using percentile estimates generated using data from

the National Compensation Survey publication, "Employer Costs for Employee Compensation

- March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria.

For definitions of major plans, key provisions, and related terms, see the "Glossary of

Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 22. Standard errors for defined contribution plans:

Type of plan,1

 state and local government workers, 2016

Characteristics

Money

purchase

pension

Savings and

thrift

All workers ............................................................... 2.6 2.5

Worker characteristic

Management, professional, and related .................. 3.0 2.6

Professional and related ...................................... 3.4 2.8

Teachers .......................................................... 4.6 2.9

Primary, secondary, and special education

school teachers .......................................... 5.5 4.2

Service ..................................................................... 3.8 4.9

Protective service ................................................ 4.7 5.6

Sales and office ....................................................... 4.9 4.0

Office and administrative support ........................ 4.8 3.9

Natural resources, construction, and maintenance 7.0 7.3

Production, transportation, and material moving ..... 9.0 8.7

Full time ................................................................... 2.6 2.5

Part time .................................................................. 10.2 9.4

Union ....................................................................... 3.5 2.6

Nonunion ................................................................. 3.1 3.5

Average wage within the following categories:2

Lowest 25 percent ............................................... 4.1 4.3

Lowest 10 percent ........................................... 6.6 6.1

Second 25 percent ............................................... 3.3 3.2

Third 25 percent ................................................... 3.5 3.5

Highest 25 percent ............................................... 3.7 2.7

Highest 10 percent ........................................... 4.2 3.3

Establishment characteristic

Service-providing industries ..................................... 2.7 2.5

Education and health services ............................. 4.1 3.4

Educational services ........................................ 4.3 2.9

Elementary and secondary schools ............. 5.6 4.3

Junior colleges, colleges, and universities ... 4.4 2.5

Healthcare and social assistance .................... 8.4 8.4

Hospitals ...................................................... 9.7 10.6

Public administration ............................................ 3.4 4.5

1 to 99 workers ........................................................ 7.4 6.7

1 to 49 workers .................................................... 11.0 9.6

50 to 99 workers .................................................. 7.4 6.0

100 workers or more ................................................ 2.7 2.7

100 to 499 workers .............................................. 4.6 5.6

500 workers or more ............................................ 3.0 2.6

State government .................................................... 3.4 3.0

Local government .................................................... 2.8 2.9

See footnotes at end of table.
Table 22. Standard errors for defined contribution plans:

Type of plan,1

 state and local government workers,

2016—continued

Characteristics

Money

purchase

pension

Savings and

thrift

Geographic area

Northeast ................................................................. 2.6 2.8

New England ....................................................... 11.2 –

Middle Atlantic ..................................................... 2.9 –

South ....................................................................... 3.7 3.9

South Atlantic ....................................................... 3.8 4.1

East South Central ............................................... 3.8 3.1

West South Central .............................................. 12.8 13.2

Midwest .................................................................... 5.7 5.3

East North Central ............................................... 5.8 5.2

West North Central .............................................. 11.9 12.3

West ......................................................................... 5.7 5.0

Mountain .............................................................. 8.2 –

Pacific .................................................................. 7.5 5.1

1 Other types of plans are not shown separately but may include simplified employee

pension (SEP) or savings incentive match plan for employees (SIMPLE). 2 Surveyed occupations are classified into wage categories based on the average wage

for the occupation, which may include workers with earnings both above and below the

threshold. The categories were formed using percentile estimates generated using data from

the National Compensation Survey publication, "Employer Costs for Employee Compensation

- March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria.

For definitions of major plans, key provisions, and related terms, see the "Glossary of

Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 23. Defined contribution plans: Plan sponsor,1

 state

and local government workers, 2016

(All workers participating in defined contribution plans = 100 percent)

Characteristics

State

government

sponsor

Local

government

sponsor

All workers ............................................................... 63 38

Worker characteristic

Management, professional, and related .................. 67 34

Professional and related ...................................... 67 35

Teachers .......................................................... 77 26

Primary, secondary, and special education

school teachers .......................................... 63 40

Service ..................................................................... 54 47

Protective service ................................................ 68 33

Sales and office ....................................................... 65 35

Office and administrative support ........................ 66 34

Natural resources, construction, and maintenance 51 50

Production, transportation, and material moving ..... 56 44

Full time ................................................................... 64 37

Part time .................................................................. 50 52

Union ....................................................................... 60 42

Nonunion ................................................................. 65 35

Average wage within the following categories:2

Lowest 25 percent ............................................... 59 42

Lowest 10 percent ........................................... 47 56

Second 25 percent ............................................... 66 34

Third 25 percent ................................................... 63 39

Highest 25 percent ............................................... 64 37

Highest 10 percent ........................................... 60 40

Establishment characteristic

Service-providing industries ..................................... 63 38

Education and health services ............................. 67 34

Educational services ........................................ 80 22

Elementary and secondary schools ............. 69 33

Junior colleges, colleges, and universities ... 91 9

Healthcare and social assistance .................... 34 68

Hospitals ...................................................... 28 74

Public administration ............................................ 68 32

1 to 99 workers ........................................................ 68 36

1 to 49 workers .................................................... 67 35

50 to 99 workers .................................................. 69 37

100 workers or more ................................................ 62 38

100 to 499 workers .............................................. 71 29

500 workers or more ............................................ 59 41

State government .................................................... 90 –

Local government .................................................... 51 51

See footnotes at end of table.
Table 23. Defined contribution plans: Plan sponsor,1

 state

and local government workers, 2016—continued

(All workers participating in defined contribution plans = 100 percent)

Characteristics

State

government

sponsor

Local

government

sponsor

Geographic area

Northeast ................................................................. 40 60

New England ....................................................... 64 –

Middle Atlantic ..................................................... 32 68

South ....................................................................... 71 29

South Atlantic ....................................................... 76 24

East South Central ............................................... 61 39

West South Central .............................................. 65 36

Midwest .................................................................... 73 30

East North Central ............................................... 86 –

West North Central .............................................. 46 54

West ......................................................................... 53 48

Mountain .............................................................. 62 38

Pacific .................................................................. 48 52

1 Based on the sponsorship of the benefit plan rather than the affiliation of the employees

participating. For example, local school district workers may belong to state-sponsored

retirement plans, which can be partially or wholly state funded. The sum of state and local

government-sponsored plans may exceed 100 percent because some workers participate in

both types of plans. 2 Surveyed occupations are classified into wage categories based on the average wage for

the occupation, which may include workers with earnings both above and below the threshold.

The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria.

For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee

Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 23. Standard errors for defined contribution plans:

Plan sponsor,1

 state and local government workers, 2016

Characteristics

State

government

sponsor

Local

government

sponsor

All workers ............................................................... 2.2 2.2

Worker characteristic

Management, professional, and related .................. 2.7 2.7

Professional and related ...................................... 2.8 2.8

Teachers .......................................................... 3.2 3.4

Primary, secondary, and special education

school teachers .......................................... 4.6 5.1

Service ..................................................................... 5.1 5.0

Protective service ................................................ 6.2 6.0

Sales and office ....................................................... 3.9 3.9

Office and administrative support ........................ 3.6 3.7

Natural resources, construction, and maintenance 6.3 6.4

Production, transportation, and material moving ..... 12.0 12.0

Full time ................................................................... 2.1 2.1

Part time .................................................................. 9.9 9.8

Union ....................................................................... 2.5 2.6

Nonunion ................................................................. 3.1 3.0

Average wage within the following categories:2

Lowest 25 percent ............................................... 4.3 4.1

Lowest 10 percent ........................................... 6.0 5.2

Second 25 percent ............................................... 3.7 3.7

Third 25 percent ................................................... 2.9 2.8

Highest 25 percent ............................................... 3.0 3.1

Highest 10 percent ........................................... 4.2 4.2

Establishment characteristic

Service-providing industries ..................................... 2.4 2.3

Education and health services ............................. 3.1 3.1

Educational services ........................................ 2.3 2.4

Elementary and secondary schools ............. 3.2 3.6

Junior colleges, colleges, and universities ... 2.0 2.0

Healthcare and social assistance .................... 7.8 7.4

Hospitals ...................................................... 7.1 6.7

Public administration ............................................ 3.2 3.1

1 to 99 workers ........................................................ 4.6 5.0

1 to 49 workers .................................................... 6.3 6.1

50 to 99 workers .................................................. 6.2 7.9

100 workers or more ................................................ 2.5 2.4

100 to 499 workers .............................................. 5.4 5.4

500 workers or more ............................................ 2.8 2.7

State government .................................................... 3.4 –

Local government .................................................... 2.3 2.3

See footnotes at end of table.
Table 23. Standard errors for defined contribution plans:

Plan sponsor,1

 state and local government workers,

2016—continued

Characteristics

State

government

sponsor

Local

government

sponsor

Geographic area

Northeast ................................................................. 6.2 6.2

New England ....................................................... 16.0 –

Middle Atlantic ..................................................... 5.1 5.1

South ....................................................................... 3.9 3.8

South Atlantic ....................................................... 4.5 4.2

East South Central ............................................... 10.9 10.9

West South Central .............................................. 8.5 8.5

Midwest .................................................................... 4.6 4.6

East North Central ............................................... 6.7 –

West North Central .............................................. 7.8 8.1

West ......................................................................... 4.5 4.6

Mountain .............................................................. 10.9 10.9

Pacific .................................................................. 4.7 4.7

1 Based on the sponsorship of the benefit plan rather than the affiliation of the employees

participating. For example, local school district workers may belong to state-sponsored

retirement plans, which can be partially or wholly state funded. 2 Surveyed occupations are classified into wage categories based on the average wage for

the occupation, which may include workers with earnings both above and below the threshold.

The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria.

For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee

Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 24. Money purchase pension plans: Summary of selected features, state and local government workers, 2016

(All workers participating in money purchase pension plans = 100 percent)

Characteristics

Contributions allowed1 Annuity available

Post-tax employee contributions allowed2

No Not

determinable Yes No Notdeterminable Yes No Not

determinable

All workers ............................................................... 15 54 – 29 – 60 29 11

Worker characteristic

Management, professional, and related .................. 12 54 – 32 – 65 25 11

Professional and related ...................................... 12 53 – 34 – 67 23 11

Teachers .......................................................... 11 56 – 32 – 76 16 8

Primary, secondary, and special education

school teachers .......................................... – 41 – 41 3 72 – –

Service ..................................................................... 23 52 – 25 – 53 37 11

Protective service ................................................ 26 53 – – – 52 42 6

Sales and office ....................................................... 17 57 – 26 – 49 41 10

Office and administrative support ........................ 17 55 – 27 – 47 43 10

Natural resources, construction, and maintenance – 66 – – – 58 – –

Production, transportation, and material moving ..... – 34 – – – 53 – –

Full time ................................................................... 15 54 – 30 – 60 30 11

Part time .................................................................. – 53 – – 3 63 – –

Union ....................................................................... 10 46 – 43 – 55 36 9

Nonunion ................................................................. 20 61 – 18 – 64 23 13

Average wage within the following categories:3

Lowest 25 percent ............................................... 25 55 – 19 1 55 31 13

Lowest 10 percent ........................................... 23 54 – – 3 64 26 9

Second 25 percent ............................................... 22 52 – 26 – 53 38 10

Third 25 percent ................................................... 10 54 – 35 – 51 40 9

Highest 25 percent ............................................... 11 56 – 33 – 74 14 12

Highest 10 percent ........................................... – 54 – 39 – 84 8 8

Establishment characteristic

Service-providing industries ..................................... 16 55 – 29 – 60 28 11

Education and health services ............................. 14 53 – 32 – 72 19 9

Educational services ........................................ 14 55 – 30 – 74 19 7

Elementary and secondary schools ............. – 45 – 37 – 71 – –

Junior colleges, colleges, and universities ... 12 65 – 23 – 77 13 10

Public administration ............................................ 19 62 – 18 – 44 45 12

1 to 99 workers ........................................................ 29 36 – 32 4 43 45 11

1 to 49 workers .................................................... – – – – – – –15

50 to 99 workers .................................................. 29 34 – – 6 48 44 8

100 workers or more ................................................ 13 58 – 29 – 63 26 11

100 to 499 workers .............................................. 25 44 – 31 – 47 42 12

500 workers or more ............................................ 9 62 – 28 – 68 22 11

State government .................................................... 11 60 – 30 – 64 30 7

Local government .................................................... 18 51 – 29 – 57 29 14

See footnotes at end of table.
Table 24. Money purchase pension plans: Summary of selected features, state and local government workers,

2016—continued

(All workers participating in money purchase pension plans = 100 percent)

Characteristics

Contributions allowed1 Annuity available

Post-tax employee contributions allowed2

No Not

determinable Yes No Notdeterminable Yes No Not

determinable

Geographic area

Northeast ................................................................. – 39 – 56 – 94 – –

Middle Atlantic ..................................................... – 31 – – – 97 – –

South ....................................................................... – 75 – 16 – 54 36 10

South Atlantic ....................................................... 10 76 – 14 – 48 44 8

Midwest .................................................................... 43 21 – 34 3 59 30 11

East North Central ............................................... 52 11 – 33 4 63 29 8

West ......................................................................... – 67 – 29 – 49 34 17

Mountain .............................................................. – 91 – – – 50 31 19

Pacific .................................................................. – 55 – 43 – 48 36 16

1 Almost all workers participating in money purchase plans can make pre-tax contributions where employee contributions are allowed. 2 Contributions are made after taxes have been deducted. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key

provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 24. Standard errors for money purchase pension plans: Summary of selected features, state and local government

workers, 2016

Characteristics

Contributions allowed1 Annuity available

Post-tax employee contributions allowed2

No Not

determinable Yes No Notdeterminable Yes No Not

determinable

All workers ............................................................... 1.8 2.9 – 2.3 – 2.7 2.4 2.2

Worker characteristic

Management, professional, and related .................. 1.8 3.5 – 2.7 – 3.0 2.5 2.4

Professional and related ...................................... 1.9 3.8 – 3.1 – 3.3 2.7 2.4

Teachers .......................................................... 1.7 4.3 – 3.3 – 3.7 3.0 2.8

Primary, secondary, and special education

school teachers .......................................... – 6.5 – 5.9 2.5 6.0 – –

Service ..................................................................... 2.9 4.2 – 5.4 – 5.0 4.2 3.5

Protective service ................................................ 5.4 4.4 – – – 5.7 5.3 3.4

Sales and office ....................................................... 3.8 5.1 – 4.3 – 4.2 4.9 3.0

Office and administrative support ........................ 3.8 5.2 – 4.5 – 4.2 5.0 3.1

Natural resources, construction, and maintenance – 8.4 – – – 7.8 – –

Production, transportation, and material moving ..... – 9.0 – – – 13.9 – –

Full time ................................................................... 1.8 2.9 – 2.3 – 2.6 2.3 2.2

Part time .................................................................. – 11.8 – – 2.7 11.8 – –

Union ....................................................................... 1.6 4.2 – 3.7 – 4.2 4.3 2.0

Nonunion ................................................................. 2.8 3.6 – 3.0 – 3.6 2.6 3.6

Average wage within the following categories:3

Lowest 25 percent ............................................... 5.0 5.7 – 4.1 1.0 5.1 6.1 4.5

Lowest 10 percent ........................................... 6.5 8.3 – – 2.7 7.9 6.9 5.3

Second 25 percent ............................................... 3.6 4.2 – 3.0 – 4.2 4.0 2.3

Third 25 percent ................................................... 1.8 4.1 – 4.2 – 4.4 3.9 2.5

Highest 25 percent ............................................... 2.4 3.3 – 3.0 – 3.2 1.7 2.8

Highest 10 percent ........................................... – 4.8 – 4.3 – 2.5 1.7 2.6

Establishment characteristic

Service-providing industries ..................................... 1.9 2.9 – 2.5 – 2.8 2.3 2.2

Education and health services ............................. 2.3 4.2 – 3.2 – 3.3 2.3 2.7

Educational services ........................................ 2.3 4.0 – 2.4 – 2.8 2.2 2.6

Elementary and secondary schools ............. – 6.9 – 5.9 – 5.8 – –

Junior colleges, colleges, and universities ... 2.6 4.0 – 4.0 – 4.9 1.8 4.7

Public administration ............................................ 4.1 3.6 – 3.9 – 4.9 3.2 3.9

1 to 99 workers ........................................................ 6.7 8.9 – 6.8 3.3 8.3 9.0 6.3

1 to 49 workers .................................................... – – – – – – –9.6

50 to 99 workers .................................................. 6.6 8.7 – – 5.9 9.4 9.2 7.6

100 workers or more ................................................ 1.6 2.9 – 2.8 – 2.9 2.1 2.4

100 to 499 workers .............................................. 3.7 5.9 – 6.2 – 5.5 4.6 4.5

500 workers or more ............................................ 1.6 3.2 – 2.8 – 3.3 2.7 2.6

State government .................................................... 2.0 3.7 – 3.8 – 4.3 3.2 3.3

Local government .................................................... 2.4 4.0 – 3.6 – 4.1 3.6 3.1

See footnotes at end of table.
Table 24. Standard errors for money purchase pension plans: Summary of selected features, state and local government

workers, 2016—continued

Characteristics

Contributions allowed1 Annuity available

Post-tax employee contributions allowed2

No Not

determinable Yes No Notdeterminable Yes No Not

determinable

Geographic area

Northeast ................................................................. – 7.5 – 6.5 – 3.7 – –

Middle Atlantic ..................................................... – 5.3 – – – 2.5 – –

South ....................................................................... – 3.7 – 2.7 – 3.9 3.3 4.5

South Atlantic ....................................................... 2.7 3.0 – 2.4 – 3.7 2.2 4.6

Midwest .................................................................... 4.0 5.3 – 6.0 2.1 5.8 5.3 3.7

East North Central ............................................... 4.3 2.7 – 6.4 2.7 7.1 5.6 4.3

West ......................................................................... – 5.3 – 5.1 – 6.8 5.9 4.4

Mountain .............................................................. – 4.3 – – – 7.4 7.7 8.4

Pacific .................................................................. – 7.8 – 7.1 – 9.5 8.0 5.1

1 Almost all workers participating in money purchase plans can make pre-tax contributions where employee contributions are allowed. 2 Contributions are made after taxes have been deducted. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit

Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 25. Money purchase pension plans: Employer contributions, state and local government workers, 2016

(All workers participating in money purchase pension plans = 100 percent)

Characteristics Fixed percent

of earnings

Fixed percent of earnings1

Percent of

earnings

varies

Flat amount Other 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 82 3.00 3.30 5.00 7.60 10.00 7 11 –

Worker characteristic

Management, professional, and related .................. 75 – 3.06 6.00 8.50 10.00 10 15 –

Professional and related ...................................... 74 – 3.06 6.00 8.50 10.00 10 16 –

Teachers .......................................................... 74 – 3.30 6.00 8.00 10.00 8 – –

Primary, secondary, and special education

school teachers .......................................... 72 1.00 – 3.30 6.00 7.00 – – –

Service ..................................................................... 91 3.00 3.05 5.00 7.00 11.00 – – –

Protective service ................................................ 92 3.00 3.30 5.00 – 12.00 – – –

Sales and office ....................................................... 96 3.00 3.30 5.00 7.00 10.00 – – –

Office and administrative support ........................ 96 3.00 3.30 5.00 7.00 10.00 – – –

Natural resources, construction, and maintenance 96 – 3.05 5.00 6.00 9.20 – – –

Production, transportation, and material moving ..... 82 3.00 3.00 – 7.70 7.70 – – –

Full time ................................................................... 82 3.00 3.30 5.00 7.60 10.00 7 11 –

Part time .................................................................. 77 3.00 3.00 4.00 – 9.29 – – –

Union ....................................................................... 74 3.00 3.30 5.00 6.13 9.20 – 20 –

Nonunion ................................................................. 89 – 3.00 5.00 9.00 10.91 8 – –

Average wage within the following categories:2

Lowest 25 percent ............................................... 92 – 3.00 4.00 6.00 10.00 – – –

Lowest 10 percent ........................................... 95 – 3.00 3.30 5.00 10.00 – – –

Second 25 percent ............................................... 92 3.00 3.30 5.00 7.50 10.00 – 3 –

Third 25 percent ................................................... 82 – 3.30 4.19 7.70 10.40 7 10 –

Highest 25 percent ............................................... 71 – 3.30 6.00 8.50 10.00 10 18 –

Highest 10 percent ........................................... 57 – – 6.84 8.50 10.00 – – –

Establishment characteristic

Service-providing industries ..................................... 82 – 3.06 5.00 7.60 10.00 7 11 –

Education and health services ............................. 76 – 3.00 6.00 8.50 10.00 10 13 –

Educational services ........................................ 76 – 3.00 6.00 8.00 10.00 9 14 –

Elementary and secondary schools ............. 75 1.00 – 3.30 6.00 7.00 – 25 –

Junior colleges, colleges, and universities ... 77 3.30 6.00 7.60 10.00 11.40 18 – –

Healthcare and social assistance .................... 77 – – – 10.00 10.00 – – –

Hospitals ...................................................... 79 – 3.00 – 10.00 10.00 – – –

Public administration ............................................ 91 3.00 3.30 5.00 6.00 10.00 – – –

1 to 99 workers ........................................................ 93 – 3.00 – 7.43 10.00 – – –

1 to 49 workers .................................................... 100 – – – 7.50 10.00 – – –

50 to 99 workers .................................................. 87 1.00 – – – 10.00 – – –

100 workers or more ................................................ 80 3.00 3.30 5.00 7.65 10.00 9 11 –

100 to 499 workers .............................................. 94 3.00 3.00 4.00 6.00 7.60 – – –

500 workers or more ............................................ 76 3.00 3.30 5.00 8.50 10.00 10 14 –

State government .................................................... 84 3.00 4.00 6.60 10.00 11.00 9 – –

Local government .................................................... 81 – 3.00 4.00 6.00 9.00 – 13 –

See footnotes at end of table.
Table 25. Money purchase pension plans: Employer contributions, state and local government workers, 2016—continued

(All workers participating in money purchase pension plans = 100 percent)

Characteristics Fixed percent

of earnings

Fixed percent of earnings1

Percent of

earnings

varies

Flat amount Other 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. – – – – – – – 60 –

Middle Atlantic ..................................................... – – – – – – – 75 –

South ....................................................................... 94 – 3.30 5.00 7.70 10.00 – – –

South Atlantic ....................................................... 99 – 3.30 3.30 6.84 10.40 – – –

West South Central .............................................. 84 5.00 6.00 7.50 8.50 10.00 – – –

Midwest:

East North Central ............................................. 98 3.00 3.00 3.00 4.00 9.50 – – –

West ......................................................................... 86 – 5.00 6.00 9.29 12.00 – – –

Mountain .............................................................. 79 1.50 – 10.00 11.40 13.73 – – –

Pacific .................................................................. 90 3.30 5.00 6.00 7.00 10.00 – – –

1 Estimates represent percentage of employer contributions for those workers participating in plans with employer contributions based on a fixed percentage of earnings. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories

were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions,

and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 25. Standard errors for money purchase pension plans: Employer contributions, state and local government workers, 2016

Characteristics Fixed percent

of earnings

Fixed percent of earnings

Percent of

earnings

varies

Flat amount Other 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 1.9 0.82 0.33 0.00 0.23 0.00 1.6 1.1 –

Worker characteristic

Management, professional, and related .................. 2.3 – 0.33 0.94 0.67 0.25 2.0 1.6 –

Professional and related ...................................... 2.3 – 0.32 1.01 0.81 0.30 2.0 1.6 –

Teachers .......................................................... 2.2 – 0.41 0.00 0.60 0.28 1.8 – –

Primary, secondary, and special education

school teachers .......................................... 2.6 0.00 – 0.20 0.69 1.23 – – –

Service ..................................................................... 2.9 0.00 0.34 0.49 1.58 0.90 – – –

Protective service ................................................ 2.0 0.00 0.22 0.00 – 1.58 – – –

Sales and office ....................................................... 1.3 0.00 0.26 0.68 0.51 1.04 – – –

Office and administrative support ........................ 1.4 0.00 0.27 0.73 0.48 1.30 – – –

Natural resources, construction, and maintenance 2.3 – 0.53 1.11 1.13 0.75 – – –

Production, transportation, and material moving ..... 12.0 0.00 0.22 – 1.61 0.24 – – –

Full time ................................................................... 1.8 0.86 0.28 0.00 0.20 0.00 1.4 1.1 –

Part time .................................................................. 8.7 0.80 0.45 0.89 – 0.85 – – –

Union ....................................................................... 2.4 0.00 0.00 0.38 0.97 1.13 – 1.8 –

Nonunion ................................................................. 2.5 – 0.11 0.18 0.85 0.77 1.6 – –

Average wage within the following categories:1

Lowest 25 percent ............................................... 3.7 – 0.00 0.51 0.82 0.21 – – –

Lowest 10 percent ........................................... 3.7 – 0.00 0.63 1.46 0.86 – – –

Second 25 percent ............................................... 2.0 0.00 0.10 0.26 0.53 0.19 – 0.9 –

Third 25 percent ................................................... 3.2 – 0.12 0.87 0.92 0.76 1.9 2.0 –

Highest 25 percent ............................................... 2.9 – 0.79 0.26 0.74 0.72 2.6 2.8 –

Highest 10 percent ........................................... 5.1 – – 0.51 0.73 0.31 – – –

Establishment characteristic

Service-providing industries ..................................... 1.9 – 0.33 0.00 0.24 0.00 1.6 1.1 –

Education and health services ............................. 2.7 – 0.36 0.35 0.72 0.26 2.4 1.5 –

Educational services ........................................ 2.6 – 0.38 0.00 0.58 0.38 2.3 1.5 –

Elementary and secondary schools ............. 2.3 0.00 – 0.18 0.58 1.32 – 2.3 –

Junior colleges, colleges, and universities ... 4.0 0.36 0.00 0.42 0.61 0.86 4.2 – –

Healthcare and social assistance .................... 10.3 – – – 1.12 0.91 – – –

Hospitals ...................................................... 11.1 – 0.88 – 0.00 1.09 – – –

Public administration ............................................ 2.6 0.00 0.14 0.68 0.60 0.15 – – –

1 to 99 workers ........................................................ 3.9 – 0.18 – 1.52 0.33 – – –

1 to 49 workers .................................................... 0.0 – – – 1.68 2.65 – – –

50 to 99 workers .................................................. 6.9 0.29 – – – 0.43 – – –

100 workers or more ................................................ 2.1 0.00 0.08 0.12 0.35 0.00 1.9 1.1 –

100 to 499 workers .............................................. 3.0 0.00 0.11 0.18 0.32 1.19 – – –

500 workers or more ............................................ 2.5 0.55 0.00 1.30 0.81 0.63 2.3 1.4 –

State government .................................................... 2.9 0.24 0.22 0.54 0.20 0.46 2.0 – –

Local government .................................................... 2.2 – 0.00 0.50 0.31 0.74 – 1.0 –

See footnotes at end of table.
Table 25. Standard errors for money purchase pension plans: Employer contributions, state and local government workers,

2016—continued

Characteristics Fixed percent

of earnings

Fixed percent of earnings

Percent of

earnings

varies

Flat amount Other 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. – – – – – – – 7.9 –

Middle Atlantic ..................................................... – – – – – – – 7.1 –

South ....................................................................... 2.0 – 0.00 0.00 0.37 0.38 – – –

South Atlantic ....................................................... 0.6 – 0.00 0.61 0.22 1.29 – – –

West South Central .............................................. 8.3 0.61 0.37 0.16 0.18 1.34 – – –

Midwest:

East North Central ............................................. 0.5 0.00 0.00 0.77 0.00 0.71 – – –

West ......................................................................... 5.4 – 0.33 0.08 1.17 1.30 – – –

Mountain .............................................................. 9.7 0.00 – 1.20 1.65 0.00 – – –

Pacific .................................................................. 6.0 0.81 0.89 0.00 1.21 1.01 – – –

1 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories

were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 26. Money purchase pension plans: Maximum employee contributions subject to Internal Revenue Code limit,1

 state and

local government workers, 2016

(All workers participating in money purchase pension plans = 100 percent)

Characteristics Percent of

earnings

Percent of earnings2

Any amount Other3

No

contribution

allowed

Not

10th determinable

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 40 3.0 3.0 5.0 7.0 8.2 27 – 29 –

Worker characteristic

Management, professional, and related .................. 40 3.0 3.0 5.0 6.7 8.2 23 – 32 –

Professional and related ...................................... 39 3.0 3.0 5.0 6.7 8.2 22 – 34 –

Teachers .......................................................... 42 3.0 – 5.0 6.7 8.0 21 – 32 –

Primary, secondary, and special education

school teachers .......................................... 33 1.0 3.0 – 6.7 8.2 23 – 41 3

Service ..................................................................... 32 – 3.0 3.0 – – 43 – 25 –

Protective service ................................................ 29 3.0 3.0 3.0 – – 50 – – –

Sales and office ....................................................... 46 3.0 3.0 6.0 8.0 8.2 27 – 26 –

Office and administrative support ........................ 45 3.0 3.0 6.0 8.0 8.0 27 – 27 –

Natural resources, construction, and maintenance 54 – – 6.0 7.9 8.0 – – – –

Production, transportation, and material moving ..... 25 – 3.0 3.0 6.0 – – – – –

Full time ................................................................... 40 3.0 3.0 5.0 7.0 8.2 27 – 30 –

Part time .................................................................. 35 3.0 3.8 5.0 – – – – – 3

Union ....................................................................... 36 3.0 3.0 5.0 7.5 8.0 15 – 43 –

Nonunion ................................................................. 43 – 3.0 5.0 6.7 8.2 37 – 18 –

Average wage within the following categories:4

Lowest 25 percent ............................................... 35 1.0 3.0 3.8 6.0 8.0 45 – 19 1

Lowest 10 percent ........................................... 38 1.0 – – 6.0 8.0 39 – – 3

Second 25 percent ............................................... 42 3.0 3.0 5.0 7.5 8.2 32 – 26 –

Third 25 percent ................................................... 40 3.0 3.0 5.0 7.9 8.2 21 – 35 –

Highest 25 percent ............................................... 41 3.0 5.0 6.0 7.0 8.0 20 – 33 –

Highest 10 percent ........................................... 39 4.5 5.0 6.0 7.0 8.0 14 – 39 –

Establishment characteristic

Service-providing industries ..................................... 41 3.0 3.0 5.0 7.0 8.2 27 – 29 –

Education and health services ............................. 41 – – 5.0 6.7 8.2 21 – 32 –

Educational services ........................................ 41 – 3.0 5.0 7.0 8.2 22 – 30 –

Elementary and secondary schools ............. 36 1.0 3.0 – 6.1 8.0 25 – 37 –

Junior colleges, colleges, and universities ... 47 3.0 5.0 6.0 7.9 8.2 19 – 23 –

Public administration ............................................ 41 3.0 3.0 – 8.0 9.0 40 – 18 –

1 to 99 workers ........................................................ – – – – – – 41 – 32 4

50 to 99 workers .................................................. – – – – – – 48 – – 6

100 workers or more ................................................ 43 3.0 3.0 5.0 6.7 8.0 24 – 29 –

100 to 499 workers .............................................. 30 3.0 3.0 – 5.0 8.0 35 – 31 –

500 workers or more ............................................ 47 3.0 3.0 5.0 6.7 8.0 21 – 28 –

State government .................................................... 42 3.0 5.0 5.5 7.9 8.2 24 – 30 –

Local government .................................................... 39 – 3.0 5.0 6.7 8.2 29 – 29 –

See footnotes at end of table.
Table 26. Money purchase pension plans: Maximum employee contributions subject to Internal Revenue Code limit,1

 state and

local government workers, 2016—continued

(All workers participating in money purchase pension plans = 100 percent)

Characteristics Percent of

earnings

Percent of earnings2

Any amount Other3

No

contribution

allowed

Not

10th determinable

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. – – – – – – – – 56 –

Middle Atlantic ..................................................... 5 5.0 5.0 5.0 5.0 5.0 – – – –

South ....................................................................... 60 1.0 3.0 3.0 6.0 6.7 24 – 16 –

South Atlantic ....................................................... 71 1.0 3.0 3.0 – – 16 – 14 –

West South Central .............................................. 50 – – 6.7 6.7 6.7 26 – – –

Midwest .................................................................... – – – – – – 50 – 34 3

East North Central ............................................... – – – – – – 58 – 33 4

West ......................................................................... 50 – 5.0 7.0 8.0 8.7 18 – 29 –

Mountain .............................................................. 54 5.0 – 7.9 8.0 – 42 – – –

Pacific .................................................................. 48 3.1 5.0 6.7 8.0 8.7 – – 43 –

1 The Internal Revenue Code limit on employee contributions was $18,000 in 2016. 2 Estimates represent percentage of employee contributions for those workers participating in plans with maximum employee contributions based on a percentage of earnings. 3 Other may include plans with maximum employee contribution criteria that varies, for example based on employees’ length of service (e.g., an employee may contribute up to three percent during their first

three years of service and up to five percent thereafter). 4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories were

formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions,

and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 26. Standard errors for money purchase pension plans: Maximum employee contributions subject to Internal Revenue Code

limit,1

 state and local government workers, 2016

Characteristics Percent of

earnings

Percent of earnings

Any amount Other2

No

contribution

allowed

Not

determinable 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 3.0 0.0 0.0 0.2 0.8 0.2 2.0 – 2.3 –

Worker characteristic

Management, professional, and related .................. 3.7 0.0 0.1 0.4 0.5 0.2 2.5 – 2.7 –

Professional and related ...................................... 4.0 0.0 0.4 0.2 0.4 0.2 2.6 – 3.1 –

Teachers .......................................................... 4.6 0.4 – 1.2 0.3 0.2 2.4 – 3.3 –

Primary, secondary, and special education

school teachers .......................................... 6.7 0.0 0.0 – 0.7 0.2 2.4 – 5.9 2.5

Service ..................................................................... 3.8 – 0.0 0.7 – – 4.4 – 5.4 –

Protective service ................................................ 4.8 0.0 0.0 0.0 – – 4.4 – – –

Sales and office ....................................................... 4.4 0.0 0.4 1.3 0.7 0.6 4.5 – 4.3 –

Office and administrative support ........................ 4.4 0.0 0.5 1.3 0.8 0.4 4.4 – 4.5 –

Natural resources, construction, and maintenance 10.0 – – 1.5 0.8 0.2 – – – –

Production, transportation, and material moving ..... 6.9 – 0.0 0.0 1.3 – – – – –

Full time ................................................................... 3.2 0.0 0.0 0.2 0.8 0.2 2.1 – 2.3 –

Part time .................................................................. 9.4 0.6 0.6 1.2 – – – – – 2.7

Union ....................................................................... 4.3 0.0 0.0 0.3 1.1 0.6 1.9 – 3.7 –

Nonunion ................................................................. 3.5 – 0.0 0.5 0.8 0.1 2.9 – 3.0 –

Average wage within the following categories:3

Lowest 25 percent ............................................... 3.9 0.0 0.0 0.9 0.6 0.1 3.8 – 4.1 1.0

Lowest 10 percent ........................................... 7.1 0.0 – – 1.2 0.6 7.3 – – 2.7

Second 25 percent ............................................... 3.7 0.0 4 ( ) 0.4 1.0 1.3 3.5 – 3.0 –

Third 25 percent ................................................... 4.7 0.3 0.0 0.1 1.2 0.1 2.8 – 4.2 –

Highest 25 percent ............................................... 4.0 0.0 0.7 0.7 0.9 0.2 2.9 – 3.0 –

Highest 10 percent ........................................... 6.0 0.5 0.0 0.4 1.2 0.5 3.4 – 4.3 –

Establishment characteristic

Service-providing industries ..................................... 3.1 0.0 0.0 0.2 0.8 0.2 2.1 – 2.5 –

Education and health services ............................. 4.6 – – 0.6 0.8 0.2 2.7 – 3.2 –

Educational services ........................................ 4.5 – 0.0 1.1 1.0 0.2 2.6 – 2.4 –

Elementary and secondary schools ............. 7.1 0.0 0.0 – 0.8 0.1 3.2 – 5.9 –

Junior colleges, colleges, and universities ... 5.0 0.4 0.5 0.2 1.4 0.5 3.7 – 4.0 –

Public administration ............................................ 4.3 0.0 0.0 – 0.7 1.4 3.9 – 3.9 –

1 to 99 workers ........................................................ – – – – – – 8.6 – 6.8 3.3

50 to 99 workers .................................................. –––––– 10.6 – – 5.9

100 workers or more ................................................ 3.0 0.0 0.0 0.0 0.3 0.1 2.4 – 2.8 –

100 to 499 workers .............................................. 5.7 0.0 0.0 – 0.5 2.2 5.7 – 6.2 –

500 workers or more ............................................ 3.7 0.0 4 ( ) 0.2 0.9 0.1 2.3 – 2.8 –

State government .................................................... 4.4 0.0 0.5 0.9 1.2 0.2 3.5 – 3.8 –

Local government .................................................... 4.0 – 0.0 1.4 0.7 0.3 2.6 – 3.6 –

See footnotes at end of table.
Table 26. Standard errors for money purchase pension plans: Maximum employee contributions subject to Internal Revenue Code

limit,1

 state and local government workers, 2016—continued

Characteristics Percent of

earnings

Percent of earnings

Any amount Other2

No

contribution

allowed

Not

determinable 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. – – – – – – – – 6.5 –

Middle Atlantic ..................................................... 1.4 0.0 0.0 0.0 0.0 0.0 – – – –

South ....................................................................... 3.0 0.0 0.0 0.0 0.0 0.9 2.4 – 2.7 –

South Atlantic ....................................................... 3.5 0.0 0.0 0.0 – – 3.2 – 2.4 –

West South Central .............................................. 7.5 – – 0.9 0.0 1.8 4.2 – – –

Midwest .................................................................... – – – – – – 5.1 – 6.0 2.1

East North Central ............................................... – – – – – – 4.6 – 6.4 2.7

West ......................................................................... 7.5 – 1.1 1.2 0.0 0.6 3.8 – 5.1 –

Mountain .............................................................. 11.0 0.0 – 1.9 0.1 – 9.7 – – –

Pacific .................................................................. 9.7 0.6 1.1 1.1 0.0 0.0 – – 7.1 –

1 The Internal Revenue Code limit on employee contributions was $18,000 in 2016. 2 Other may include plans with maximum employee contribution criteria that varies, for example based on employees’ length of service (e.g., an employee may contribute up to three percent during their first

three years of service and up to five percent thereafter). 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories were

formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016." 4 Less than 0.05.

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 27. Savings and thrift plans: Summary of provisions,1

 state and local government

workers, 2016

(All workers participating in savings and thrift plans = 100 percent)

Characteristics Pre-tax

contribution

Post-tax

contribution2

Automatic

enrollment

provision3

Employee

choice of

investment

for employee

funds

Employee

choice of

investment

for employer

funds

All workers ............................................................... 100 34 28 83 83

Worker characteristic

Management, professional, and related .................. 100 34 31 85 85

Professional and related ...................................... 100 33 31 83 83

Teachers .......................................................... 100 – – 85 85

Primary, secondary, and special education

school teachers .......................................... 100 – – 83 83

Service ..................................................................... 100 28 32 – –

Protective service ................................................ 100 – – 87 87

Sales and office ....................................................... 100 37 28 88 88

Office and administrative support ........................ 100 35 31 87 87

Natural resources, construction, and maintenance 100 – – – –

Production, transportation, and material moving ..... 100 – – 100 100

Full time ................................................................... 100 35 29 84 84

Part time .................................................................. 100 – – – –

Union ....................................................................... 100 29 43 – –

Nonunion ................................................................. 100 36 23 85 85

Average wage within the following categories:4

Lowest 25 percent ............................................... 100 29 27 – –

Lowest 10 percent ........................................... 100 – – – –

Second 25 percent ............................................... 100 38 30 85 85

Third 25 percent ................................................... 100 42 32 89 89

Highest 25 percent ............................................... 100 27 25 82 82

Highest 10 percent ........................................... 100 20 25 87 87

Establishment characteristic

Service-providing industries ..................................... 100 33 28 84 84

Education and health services ............................. 100 29 29 – –

Educational services ........................................ 100 – 29 88 88

Elementary and secondary schools ............. 100 – 37 84 84

Junior colleges, colleges, and universities ... 100 – – 98 98

Healthcare and social assistance .................... 100 42 – – –

Hospitals ...................................................... 100 48 28 – –

Public administration ............................................ 100 43 29 93 93

1 to 99 workers ........................................................ 100 – 35 88 88

1 to 49 workers .................................................... 100 – – 93 93

50 to 99 workers .................................................. 100 – – – –

100 workers or more ................................................ 100 41 26 82 82

100 to 499 workers .............................................. 100 49 36 – –

500 workers or more ............................................ 100 38 23 83 83

State government .................................................... 100 59 43 99 99

Local government .................................................... 100 26 24 – –

See footnotes at end of table.
Table 27. Savings and thrift plans: Summary of provisions,1

 state and local government

workers, 2016—continued

(All workers participating in savings and thrift plans = 100 percent)

Characteristics Pre-tax

contribution

Post-tax

contribution2

Automatic

enrollment

provision3

Employee

choice of

investment

for employee

funds

Employee

choice of

investment

for employer

funds

Geographic area

Northeast ................................................................. 100 – – – –

Middle Atlantic ..................................................... 100 – – – –

South ....................................................................... 100 39 18 89 89

South Atlantic ....................................................... 100 26 – 96 96

East South Central ............................................... 100 74 – 85 85

West South Central .............................................. 100 38 – – –

Midwest .................................................................... 100 – 56 – –

East North Central ............................................... 100 – 80 94 94

West North Central .............................................. 100 – – – –

West ......................................................................... 100 – – 85 85

Pacific .................................................................. 100 – – 90 90

1 The remaining workers include both workers not receiving the benefit and workers for whom the availability of the benefit could not be

determined. 2 Contributions are made after taxes have been deducted. 3 The employer automatically enrolls employees in the plan at a specified rate of contribution (e.g., 3 percent of earnings), unless the employee

opts out of the plan. 4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 27. Standard errors for savings and thrift plans: Summary of provisions,1

 state and

local government workers, 2016

Characteristics Pre-tax

contribution

Post-tax

contribution2

Automatic

enrollment

provision3

Employee

choice of

investment

for employee

funds

Employee

choice of

investment

for employer

funds

All workers ............................................................... 0.0 3.4 2.8 2.2 2.2

Worker characteristic

Management, professional, and related .................. 0.0 3.5 3.1 2.6 2.6

Professional and related ...................................... 0.0 3.5 3.1 2.8 2.8

Teachers .......................................................... 0.0 – – 3.8 3.8

Primary, secondary, and special education

school teachers .......................................... 0.0 – – 4.7 4.7

Service ..................................................................... 0.0 5.9 5.1 – –

Protective service ................................................ 0.0 – – 8.7 8.7

Sales and office ....................................................... 0.0 5.4 5.9 4.0 4.0

Office and administrative support ........................ 0.0 5.6 6.3 4.5 4.5

Natural resources, construction, and maintenance 0.0 – – – –

Production, transportation, and material moving ..... 0.0 – – 0.2 0.2

Full time ................................................................... 0.0 3.4 2.7 2.2 2.2

Part time .................................................................. 0.0 – – – –

Union ....................................................................... 0.0 5.3 4.8 – –

Nonunion ................................................................. 0.0 4.1 3.2 2.5 2.5

Average wage within the following categories:4

Lowest 25 percent ............................................... 0.0 5.6 4.9 – –

Lowest 10 percent ........................................... 0.0 – – – –

Second 25 percent ............................................... 0.0 5.1 4.9 3.6 3.6

Third 25 percent ................................................... 0.0 4.9 4.8 3.3 3.3

Highest 25 percent ............................................... 0.0 4.7 5.2 3.6 3.6

Highest 10 percent ........................................... 0.0 5.0 6.2 2.7 2.7

Establishment characteristic

Service-providing industries ..................................... 0.0 3.4 3.0 2.2 2.2

Education and health services ............................. 0.0 4.1 3.8 – –

Educational services ........................................ 0.0 – 4.9 1.9 1.9

Elementary and secondary schools ............. 0.0 – 7.4 2.9 2.9

Junior colleges, colleges, and universities ... 0.0 – – 2.5 2.5

Healthcare and social assistance .................... 0.0 6.6 – – –

Hospitals ...................................................... 0.0 8.5 7.1 – –

Public administration ............................................ 0.0 7.6 5.9 3.0 3.0

1 to 99 workers ........................................................ 0.0 – 10.1 6.0 6.0

1 to 49 workers .................................................... 0.0 – – 6.0 6.0

50 to 99 workers .................................................. 0.0 – – – –

100 workers or more ................................................ 0.0 3.9 3.3 2.8 2.8

100 to 499 workers .............................................. 0.0 7.7 8.1 – –

500 workers or more ............................................ 0.0 4.3 3.5 3.8 3.8

State government .................................................... 0.0 5.6 4.6 0.8 0.8

Local government .................................................... 0.0 4.0 3.1 – –

See footnotes at end of table.
Table 27. Standard errors for savings and thrift plans: Summary of provisions,1

 state and

local government workers, 2016—continued

Characteristics Pre-tax

contribution

Post-tax

contribution2

Automatic

enrollment

provision3

Employee

choice of

investment

for employee

funds

Employee

choice of

investment

for employer

funds

Geographic area

Northeast ................................................................. 0.0 – – – –

Middle Atlantic ..................................................... 0.0 – – – –

South ....................................................................... 0.0 5.5 3.3 3.1 3.1

South Atlantic ....................................................... 0.0 7.2 – 3.6 3.6

East South Central ............................................... 0.0 6.4 – 2.9 2.9

West South Central .............................................. 0.0 6.6 – – –

Midwest .................................................................... 0.0 – 5.2 – –

East North Central ............................................... 0.0 – 2.7 4.8 4.8

West North Central .............................................. 0.0 – – – –

West ......................................................................... 0.0 – – 4.2 4.2

Pacific .................................................................. 0.0 – – 5.4 5.4

1 The remaining workers include both workers not receiving the benefit and workers for whom the availability of the benefit could not be

determined. 2 Contributions are made after taxes have been deducted. 3 The employer automatically enrolls employees in the plan at a specified rate of contribution (e.g., 3 percent of earnings), unless the employee

opts out of the plan. 4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 28. Savings and thrift plans: Maximum employee contributions subject to Internal Revenue Code limit,1

 state and local

government workers, 2016

(All workers participating in savings and thrift plans = 100 percent)

Characteristics Percent of

earnings

Percent of earnings2

Mean percent

of earnings Any amount Other310th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 19 4 4 – – 85 32.9 81 –

Worker characteristic

Management, professional, and related .................. 15 4 4 – 75 99 38.2 85 –

Professional and related ...................................... 16 4 4 – 75 99 38.2 84 –

Teachers .......................................................... – – – – – – – 85 –

Primary, secondary, and special education

school teachers .......................................... – – – – – – – 84 –

Service ..................................................................... 18 4 – 10 – – 21.2 82 –

Protective service ................................................ – – – – – – – 93 –

Sales and office ....................................................... 24 4 – – – 85 34.0 76 –

Office and administrative support ........................ 19 4 – – 75 85 – 81 –

Natural resources, construction, and maintenance – – – – – – – 69 –

Full time ................................................................... 18 4 4 – 75 99 34.5 82 –

Part time .................................................................. – – – – – – – 73 –

Union ....................................................................... – – – – – – – 97 –

Nonunion ................................................................. 25 4 4 – – 80 30.0 75 –

Average wage within the following categories:4

Lowest 25 percent ............................................... 28 4 – – – – 22.9 72 –

Lowest 10 percent ........................................... 34 4 – – – – 23.5 66 –

Second 25 percent ............................................... 17 4 – – 50 75 28.4 83 –

Third 25 percent ................................................... – – – – – – – 82 –

Highest 25 percent ............................................... 13 4 4 – 99 99 59.0 87 –

Highest 10 percent ........................................... – – – – – – – 88 –

Establishment characteristic

Service-providing industries ..................................... 19 4 4 – – 85 33.1 81 –

Education and health services ............................. 19 4 4 – – 75 – 81 –

Educational services ........................................ – – – – – – – 83 –

Elementary and secondary schools ............. – – – – – – – 85 –

Junior colleges, colleges, and universities ... – – – – – – – 79 –

Healthcare and social assistance .................... – – – – – – – 80 –

Hospitals ...................................................... – – – – – – – 77 –

Public administration ............................................ – – – – – – – 91 –

1 to 99 workers ........................................................ – – – – – – – 84 –

1 to 49 workers .................................................... – – – – – – – 86 –

50 to 99 workers .................................................. – – – – – – – 81 –

100 workers or more ................................................ 20 4 – – 75 99 35.8 80 –

100 to 499 workers .............................................. – – – – – – – 86 –

500 workers or more ............................................ 22 4 4 – – – 34.5 78 –

State government .................................................... – – – – – – – 91 –

Local government .................................................... 22 4 4 – – 85 33.3 78 –

See footnotes at end of table.
Table 28. Savings and thrift plans: Maximum employee contributions subject to Internal Revenue Code limit,1

 state and local

government workers, 2016—continued

(All workers participating in savings and thrift plans = 100 percent)

Characteristics Percent of

earnings

Percent of earnings2

Mean percent

of earnings Any amount Other310th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 52 25 – – – 99 52.9 48 –

Middle Atlantic ..................................................... – – – – – – – 73 –

South ....................................................................... 25 4 4 – – 75 – 75 –

South Atlantic ....................................................... – – – – – – – 72 –

East South Central ............................................... – – – – – – – 95 –

West South Central .............................................. 36 4 – – – 75 – 64 –

Midwest .................................................................... – – – – – – – 94 –

East North Central ............................................... – – – – – – – 99 –

West North Central .............................................. – – – – – – – 85 –

West ......................................................................... – – – – – – – 88 –

Pacific .................................................................. – – – – – – – 92 –

1 The Internal Revenue Code limit on employee contributions was $18,000 in 2016. 2 Estimates represent percentage of employee contributions for those workers participating in plans with maximum employee contributions based on a percentage of earnings. 3 Other may include plans with maximum employee contribution criteria that varies, for example based on employees’ length of service (e.g., an employee may contribute up to three percent during their first

three years of service and up to five percent thereafter). 4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories were

formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 28. Standard errors for savings and thrift plans: Maximum employee contributions subject to Internal Revenue Code limit,1

state and local government workers, 2016

Characteristics Percent of

earnings

Percent of earnings

Mean percent

of earnings Any amount Other2

10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 3.2 0.0 0.0 – – 20.4 6.1 3.2 –

Worker characteristic

Management, professional, and related .................. 3.9 0.0 0.0 – 9.1 10.8 8.2 3.9 –

Professional and related ...................................... 4.6 0.0 0.0 – 12.8 9.6 8.3 4.6 –

Teachers .......................................................... – – – – – – – 6.5 –

Primary, secondary, and special education

school teachers .......................................... – – – – – – – 7.3 –

Service ..................................................................... 5.0 0.0 – 1.5 – – 4.7 5.0 –

Protective service ................................................ – – – – – – – 2.6 –

Sales and office ....................................................... 5.1 0.0 – – – 13.7 8.3 5.1 –

Office and administrative support ........................ 5.5 0.0 – – 14.7 10.4 – 5.5 –

Natural resources, construction, and maintenance – – – – – – – 11.5 –

Full time ................................................................... 3.4 0.0 0.0 – 19.9 20.5 6.4 3.4 –

Part time .................................................................. – – – – – – – 8.6 –

Union ....................................................................... – – – – – – – 2.1 –

Nonunion ................................................................. 4.2 0.0 0.0 – – 13.8 5.8 4.2 –

Average wage within the following categories:3

Lowest 25 percent ............................................... 4.5 0.0 – – – – 4.9 4.5 –

Lowest 10 percent ........................................... 6.1 0.0 – – – – 6.5 6.1 –

Second 25 percent ............................................... 3.6 0.0 – – 7.9 19.7 6.1 3.6 –

Third 25 percent ................................................... – – – – – – – 5.6 –

Highest 25 percent ............................................... 3.3 0.0 0.0 – 6.2 0.0 11.2 3.3 –

Highest 10 percent ........................................... – – – – – – – 5.0 –

Establishment characteristic

Service-providing industries ..................................... 3.4 0.0 0.0 – – 20.4 6.1 3.4 –

Education and health services ............................. 5.3 0.0 0.0 – – 0.0 – 5.3 –

Educational services ........................................ – – – – – – – 5.0 –

Elementary and secondary schools ............. – – – – – – – 4.6 –

Junior colleges, colleges, and universities ... – – – – – – – 12.5 –

Healthcare and social assistance .................... – – – – – – – 9.1 –

Hospitals ...................................................... – – – – – – – 12.1 –

Public administration ............................................ – – – – – – – 4.4 –

1 to 99 workers ........................................................ – – – – – – – 6.5 –

1 to 49 workers .................................................... – – – – – – – 7.7 –

50 to 99 workers .................................................. – – – – – – – 10.8 –

100 workers or more ................................................ 3.8 0.0 – – 20.4 24.2 6.7 3.8 –

100 to 499 workers .............................................. – – – – – – – 6.4 –

500 workers or more ............................................ 4.6 0.0 0.0 – – – 7.4 4.6 –

State government .................................................... – – – – – – – 4.8 –

Local government .................................................... 4.6 0.0 0.0 – – 19.5 6.4 4.6 –

See footnotes at end of table.
Table 28. Standard errors for savings and thrift plans: Maximum employee contributions subject to Internal Revenue Code limit,1

state and local government workers, 2016—continued

Characteristics Percent of

earnings

Percent of earnings

Mean percent

of earnings Any amount Other2

10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 11.5 0.0 – – – 13.6 11.8 11.5 –

Middle Atlantic ..................................................... – – – – – – – 20.9 –

South ....................................................................... 5.4 0.0 0.0 – – 0.0 – 5.4 –

South Atlantic ....................................................... – – – – – – – 8.9 –

East South Central ............................................... – – – – – – – 5.2 –

West South Central .............................................. 7.9 0.0 – – – 0.0 – 7.9 –

Midwest .................................................................... – – – – – – – 4.6 –

East North Central ............................................... – – – – – – – 0.8 –

West North Central .............................................. – – – – – – – 10.6 –

West ......................................................................... – – – – – – – 6.2 –

Pacific .................................................................. – – – – – – – 6.4 –

1 The Internal Revenue Code limit on employee contributions was $18,000 in 2016. 2 Other may include plans with maximum employee contribution criteria that varies, for example based on employees’ length of service (e.g., an employee may contribute up to three percent during their first

three years of service and up to five percent thereafter). 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories were

formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 29. Savings and thrift plans: Method of employer matching contributions, state and local government workers, 2016

(All workers participating in savings and thrift plans = 100 percent)

Characteristics

Specified

matching

percent

Specified matching percent1

Percent

varies by

employee

contribution

Discretionary

match

Length of

service Other2

10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 55 50 – 100 100 100 17 – – 22

Worker characteristic

Management, professional, and related .................. 50 50 – 100 100 100 18 – – 23

Professional and related ...................................... 50 50 – 100 100 100 19 – – 21

Teachers .......................................................... – – – – – – – – – 26

Primary, secondary, and special education

school teachers .......................................... – – – – – – – – – 17

Service ..................................................................... 64 50 – 100 100 100 – – – 18

Protective service ................................................ 66 – 100 100 100 100 – – – –

Sales and office ....................................................... 55 50 100 100 100 100 19 – – 22

Office and administrative support ........................ 54 50 100 100 100 100 19 – – 22

Natural resources, construction, and maintenance 64 50 50 – 100 100 – – – –

Production, transportation, and material moving ..... 68 50 – 90 90 100 – – – –

Full time ................................................................... 53 50 – 100 100 100 17 – – 23

Part time .................................................................. 77 50 – 100 100 100 – – – –

Union ....................................................................... 59 50 100 100 100 100 – – – –

Nonunion ................................................................. 53 50 – 100 100 100 20 – – 22

Average wage within the following categories:3

Lowest 25 percent ............................................... 59 50 50 100 100 100 – – – 17

Lowest 10 percent ........................................... 68 50 – 100 100 100 – – – –

Second 25 percent ............................................... 52 50 – 100 100 100 15 – – 26

Third 25 percent ................................................... 60 50 100 100 100 100 – – – 21

Highest 25 percent ............................................... 46 50 – 100 100 100 18 – – 24

Highest 10 percent ........................................... 49 50 50 100 100 100 12 – – 30

Establishment characteristic

Service-providing industries ..................................... 54 50 – 100 100 100 17 – – 22

Education and health services ............................. 49 50 – 100 100 100 – – – 21

Educational services ........................................ 36 50 100 100 100 100 – – – 32

Elementary and secondary schools ............. 34 50 – 100 100 100 – – – 22

Junior colleges, colleges, and universities ... 42 100 100 100 100 100 – – – –

Healthcare and social assistance .................... 60 50 – 100 100 100 – – – –

Hospitals ...................................................... 62 50 – 100 100 100 – – – –

Public administration ............................................ 52 – 100 100 100 100 – – – 30

1 to 99 workers ........................................................ 54 50 – 100 100 100 – – – –

1 to 49 workers .................................................... 53 – 100 100 100 100 – – – –

50 to 99 workers .................................................. 56 50 50 – 100 100 – – – –

100 workers or more ................................................ 55 50 – 100 100 100 15 – – 23

100 to 499 workers .............................................. 57 – 100 100 100 100 – – – 26

500 workers or more ............................................ 54 50 – 100 100 100 – – – 21

State government .................................................... 46 100 100 100 100 100 – – – –

Local government .................................................... 58 50 50 100 100 100 19 – – 15

See footnotes at end of table.
Table 29. Savings and thrift plans: Method of employer matching contributions, state and local government workers,

2016—continued

(All workers participating in savings and thrift plans = 100 percent)

Characteristics

Specified

matching

percent

Specified matching percent1

Percent

varies by

employee

contribution

Discretionary

match

Length of

service Other210th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 83 50 50 – 100 100 – – – –

Middle Atlantic ..................................................... 87 50 50 50 – 100 – – – –

South ....................................................................... 40 50 – 100 100 100 – – – –

East South Central ............................................... 53 50 – – 100 100 – – – –

West South Central .............................................. 63 – 100 100 100 100 – – – –

Midwest .................................................................... 65 50 100 100 100 100 – – – 21

East North Central ............................................... 80 50 – 100 100 100 – – – –

West North Central .............................................. 42 50 100 100 100 100 – – – –

West ......................................................................... 71 – 100 100 100 100 – – – –

Pacific .................................................................. 70 – 100 100 100 100 – – – –

1 Estimates represent percentage of employer matching contributions for those workers participating in plans with specified matching percentage. 2 Other methods of employer matches include state and local government-determined matches. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories were

formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions,

and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 29. Standard errors for savings and thrift plans: Method of employer matching contributions, state and local government

workers, 2016

Characteristics

Specified

matching

percent

Specified matching percent Percent

varies by

employee

contribution

Discretionary

match

Length of

service Other1

10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 4.0 0.0 – 0.0 0.0 0.0 3.9 – – 2.9

Worker characteristic

Management, professional, and related .................. 5.8 0.0 – 0.0 0.0 0.0 4.4 – – 3.8

Professional and related ...................................... 6.3 0.0 – 0.0 0.0 0.0 5.1 – – 3.6

Teachers .......................................................... – – – – – – – – – 4.5

Primary, secondary, and special education

school teachers .......................................... – – – – – – – – – 4.6

Service ..................................................................... 6.9 0.0 – 0.0 0.0 0.0 – – – 4.9

Protective service ................................................ 10.2 – 0.0 0.0 0.0 0.0 – – – –

Sales and office ....................................................... 6.0 0.0 9.1 0.0 0.0 0.0 4.9 – – 5.9

Office and administrative support ........................ 5.7 0.0 0.0 0.0 0.0 0.0 5.4 – – 5.9

Natural resources, construction, and maintenance 10.3 0.0 0.0 – 0.0 0.0 – – – –

Production, transportation, and material moving ..... 14.9 0.0 – 16.3 3.6 6.8 – – – –

Full time ................................................................... 4.1 0.0 – 0.0 0.0 0.0 4.0 – – 3.0

Part time .................................................................. 9.5 0.0 – 0.0 0.0 0.0 – – – –

Union ....................................................................... 6.5 0.0 0.0 0.0 0.0 0.0 – – – –

Nonunion ................................................................. 5.0 0.0 – 0.0 0.0 0.0 5.3 – – 2.6

Average wage within the following categories:2

Lowest 25 percent ............................................... 6.8 0.0 0.0 0.0 0.0 0.0 – – – 4.0

Lowest 10 percent ........................................... 8.1 0.0 – 0.0 0.0 0.0 – – – –

Second 25 percent ............................................... 5.5 0.0 – 0.0 0.0 0.0 4.3 – – 5.9

Third 25 percent ................................................... 5.5 0.0 0.0 0.0 0.0 0.0 – – – 3.6

Highest 25 percent ............................................... 6.3 0.0 – 1.8 0.0 0.0 3.6 – – 4.7

Highest 10 percent ........................................... 7.8 0.0 0.0 16.6 0.0 0.0 2.9 – – 6.8

Establishment characteristic

Service-providing industries ..................................... 4.2 0.0 – 0.0 0.0 0.0 4.1 – – 2.9

Education and health services ............................. 6.8 0.0 – 0.0 0.0 0.0 – – – 4.1

Educational services ........................................ 7.4 0.0 0.0 0.0 0.0 0.0 – – – 5.6

Elementary and secondary schools ............. 9.1 0.0 – 0.0 0.0 0.0 – – – 5.0

Junior colleges, colleges, and universities ... 11.7 0.0 0.0 0.0 0.0 0.0 – – – –

Healthcare and social assistance .................... 11.5 0.0 – 0.0 0.0 0.0 – – – –

Hospitals ...................................................... 11.6 0.0 – 22.3 0.0 0.0 – – – –

Public administration ............................................ 5.6 – 0.0 0.0 0.0 0.0 – – – 4.2

1 to 99 workers ........................................................ 5.8 0.0 – 0.0 0.0 0.0 – – – –

1 to 49 workers .................................................... 8.5 – 0.0 0.0 0.0 0.0 – – – –

50 to 99 workers .................................................. 14.2 0.0 0.0 – 27.4 0.0 – – – –

100 workers or more ................................................ 4.7 0.0 – 0.0 0.0 0.0 4.3 – – 3.6

100 to 499 workers .............................................. 6.8 – 5.5 0.0 0.0 0.0 – – – 6.5

500 workers or more ............................................ 5.9 0.0 – 0.0 0.0 0.0 – – – 4.4

State government .................................................... 6.0 0.0 0.0 0.0 0.0 0.0 – – – –

Local government .................................................... 4.4 0.0 0.0 0.0 0.0 0.0 4.4 – – 3.2

See footnotes at end of table.
Table 29. Standard errors for savings and thrift plans: Method of employer matching contributions, state and local government

workers, 2016—continued

Characteristics

Specified

matching

percent

Specified matching percent Percent

varies by

employee

contribution

Discretionary

match

Length of

service Other1

10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 7.1 0.0 0.0 – 0.0 0.0 – – – –

Middle Atlantic ..................................................... 10.2 0.0 0.0 0.0 – 0.0 – – – –

South ....................................................................... 7.4 0.0 – 0.0 0.0 0.0 – – – –

East South Central ............................................... 9.5 0.0 – – 0.0 0.0 – – – –

West South Central .............................................. 9.5 – 3.6 0.0 0.0 0.0 – – – –

Midwest .................................................................... 5.0 0.0 27.4 0.0 0.0 0.0 – – – 6.2

East North Central ............................................... 3.3 0.0 – 0.0 0.0 0.0 – – – –

West North Central .............................................. 9.5 0.0 0.0 0.0 0.0 0.0 – – – –

West ......................................................................... 8.9 – 9.5 0.0 0.0 0.0 – – – –

Pacific .................................................................. 10.4 – 0.0 0.0 0.0 0.0 – – – –

1 Other methods of employer matches include state and local government-determined matches. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories were

formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 30. Savings and thrift plans: Maximum employee contribution percentage matched by

employer, state and local government workers, 2016

(Includes all workers participating in savings and thrift plans with a specified matching percent)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 2.0 3.0 4.0 5.0 6.0

Worker characteristic

Management, professional, and related .................. 2.0 3.0 4.0 5.0 5.0

Professional and related ...................................... 2.0 3.0 4.0 5.0 5.0

Service ..................................................................... 2.0 3.0 4.0 5.0 6.0

Protective service ................................................ 2.0 – 4.0 4.0 5.0

Sales and office ....................................................... 2.0 3.0 – 5.0 –

Office and administrative support ........................ 2.0 3.0 4.0 5.0 6.0

Natural resources, construction, and maintenance 3.0 3.0 – – 8.0

Production, transportation, and material moving ..... 3.0 3.0 – 6.0 6.0

Full time ................................................................... 2.0 3.0 4.0 5.0 6.0

Part time .................................................................. 2.0 – 4.0 5.0 –

Union ....................................................................... 2.0 3.0 4.0 4.0 5.0

Nonunion ................................................................. – 3.0 4.0 5.0 –

Average wage within the following categories:1

Lowest 25 percent ............................................... 2.0 3.0 4.0 6.0 8.0

Lowest 10 percent ........................................... 2.0 3.0 4.0 6.0 8.0

Second 25 percent ............................................... 2.0 3.0 4.0 5.0 –

Third 25 percent ................................................... 3.0 3.0 4.0 5.0 5.0

Highest 25 percent ............................................... 2.0 3.0 4.0 4.0 6.0

Highest 10 percent ........................................... 2.0 – 4.0 4.0 5.0

Establishment characteristic

Service-providing industries ..................................... 2.0 3.0 4.0 5.0 6.0

Education and health services ............................. 2.0 3.0 4.0 5.0 –

Educational services ........................................ 2.0 2.0 – 5.0 –

Elementary and secondary schools ............. 2.0 2.0 – – 5.0

Junior colleges, colleges, and universities ... 3.0 – – – 8.0

Healthcare and social assistance .................... 3.0 3.0 4.0 5.0 –

Hospitals ...................................................... 3.0 – 4.0 6.0 –

Public administration ............................................ – 3.0 4.0 4.0 5.0

1 to 99 workers ........................................................ – – – 5.0 –

1 to 49 workers .................................................... 2.0 – – 5.0 5.0

50 to 99 workers .................................................. – – – – 8.0

100 workers or more ................................................ – 3.0 4.0 5.0 6.0

100 to 499 workers .............................................. 3.0 3.0 3.0 5.0 –

500 workers or more ............................................ – 3.0 4.0 5.0 6.0

State government .................................................... 3.0 3.0 – 5.0 –

Local government .................................................... 2.0 3.0 4.0 5.0 6.0

See footnotes at end of table.
Table 30. Savings and thrift plans: Maximum employee contribution percentage matched by

employer, state and local government workers, 2016—continued

(Includes all workers participating in savings and thrift plans with a specified matching percent)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 1.5 – 3.0 3.0 4.0

Middle Atlantic ..................................................... 1.5 1.5 – 4.0 4.0

South ....................................................................... 3.0 – 5.0 5.0 –

East South Central ............................................... 3.0 3.0 5.0 5.0 6.0

West South Central .............................................. – 3.0 4.0 – 10.0

Midwest .................................................................... 2.0 3.0 3.0 5.0 –

East North Central ............................................... 2.0 3.0 3.0 5.0 6.0

West North Central .............................................. 2.0 – 3.0 – 8.0

West ......................................................................... – 4.0 4.0 4.0 5.0

Pacific .................................................................. – – 4.0 4.0 4.0

1 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 30. Standard errors for savings and thrift plans: Maximum employee contribution

percentage matched by employer, state and local government workers, 2016

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 0.0 0.0 0.0 0.0 0.7

Worker characteristic

Management, professional, and related .................. 0.4 0.0 0.0 0.0 1.1

Professional and related ...................................... 0.5 0.0 0.0 0.0 1.2

Service ..................................................................... 0.3 0.0 0.0 0.6 0.6

Protective service ................................................ 0.3 – 0.5 0.0 1.0

Sales and office ....................................................... 0.4 0.4 – 1.2 –

Office and administrative support ........................ 0.5 0.9 0.6 1.0 1.3

Natural resources, construction, and maintenance 0.0 0.9 – – 0.0

Production, transportation, and material moving ..... 0.0 0.9 – 0.0 0.0

Full time ................................................................... 0.3 0.0 0.0 0.0 0.0

Part time .................................................................. 0.0 – 0.2 1.5 –

Union ....................................................................... 0.0 0.5 0.5 0.0 0.0

Nonunion ................................................................. – 0.0 0.0 0.3 –

Average wage within the following categories:1

Lowest 25 percent ............................................... 0.2 0.0 0.4 1.5 1.6

Lowest 10 percent ........................................... 0.0 0.7 1.0 1.4 1.9

Second 25 percent ............................................... 0.0 0.2 0.3 0.4 –

Third 25 percent ................................................... 0.0 0.0 0.0 0.0 1.4

Highest 25 percent ............................................... 0.0 0.6 0.0 0.9 1.2

Highest 10 percent ........................................... 0.0 – 0.0 0.0 0.5

Establishment characteristic

Service-providing industries ..................................... 0.0 0.0 0.0 0.2 0.4

Education and health services ............................. 0.6 0.2 0.8 0.4 –

Educational services ........................................ 0.0 0.0 – 0.0 –

Elementary and secondary schools ............. 0.0 0.0 – – 0.0

Junior colleges, colleges, and universities ... 0.8 – – – 0.0

Healthcare and social assistance .................... 0.0 0.8 0.0 0.8 –

Hospitals ...................................................... 0.0 – 0.9 1.1 –

Public administration ............................................ – 0.0 0.0 0.4 0.0

1 to 99 workers ........................................................ – – – 0.0 –

1 to 49 workers .................................................... 0.0 – – 0.0 0.0

50 to 99 workers .................................................. – – – – 0.5

100 workers or more ................................................ – 0.0 0.0 0.3 0.2

100 to 499 workers .............................................. 0.0 0.0 0.4 0.5 –

500 workers or more ............................................ – 0.8 0.0 0.5 0.2

State government .................................................... 0.0 0.0 – 0.0 –

Local government .................................................... 0.0 0.0 0.0 0.6 0.2

See footnotes at end of table.
Table 30. Standard errors for savings and thrift plans: Maximum employee contribution

percentage matched by employer, state and local government workers, 2016—continued

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 0.0 – 0.0 0.4 0.0

Middle Atlantic ..................................................... 0.0 0.0 – 1.1 0.0

South ....................................................................... 0.0 – 1.3 1.1 –

East South Central ............................................... 0.0 0.0 1.4 0.7 0.7

West South Central .............................................. – 0.0 0.5 – 0.0

Midwest .................................................................... 0.0 0.3 0.0 0.0 –

East North Central ............................................... 0.0 0.0 0.0 0.0 1.4

West North Central .............................................. 0.0 – 0.6 – 0.0

West ......................................................................... – 0.7 0.0 0.7 1.4

Pacific .................................................................. – – 0.0 0.0 0.0

1 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 31. Savings and thrift plans: Automatic enrollment,1

 state and local government workers, 2016

(All workers participating in savings and thrift plans = 100 percent)

Characteristics

Automatic

enrollment

available

With automatic enrollment

No automatic

enrollment

available

Not

determinable

Default

contribution

as percent

of earnings

Default contribution as percent of earnings2

Other

default

contribution3

Default

contribution

not

determinable

10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 28 25 2.0 3.0 3.0 5.0 5.0 – 3 60 11

Worker characteristic

Management, professional, and related .................. 31 29 2.0 3.0 3.0 5.0 5.0 – 2 60 9

Professional and related ...................................... 31 31 2.0 3.0 3.0 5.0 5.0 – 1 58 10

Teachers .......................................................... – – – – – – – – – 67 –

Primary, secondary, and special education

school teachers .......................................... – – – – – – – – – 64 –

Service ..................................................................... 32 24 – 3.0 – 5.0 6.0 – 8 51 17

Protective service ................................................ – – – – – – – – 2 57 –

Sales and office ....................................................... 28 24 – 3.0 – 5.0 5.0 – 3 63 10

Office and administrative support ........................ 31 27 – 3.0 – 5.0 5.0 – 4 59 11

Natural resources, construction, and maintenance – – – – – – – – – 84 –

Full time ................................................................... 29 26 2.0 3.0 3.0 5.0 5.0 – 2 60 11

Part time .................................................................. – – – – – – – – 16 60 –

Union ....................................................................... 43 41 2.0 – 3.0 5.0 – – 2 40 17

Nonunion ................................................................. 23 19 3.0 3.0 – 5.0 5.0 – 4 68 9

Average wage within the following categories:4

Lowest 25 percent ............................................... 27 21 – 3.0 5.0 5.0 6.0 – 6 57 16

Second 25 percent ............................................... 30 28 2.0 3.0 – 5.0 5.0 – 3 60 10

Third 25 percent ................................................... 32 29 3.0 3.0 3.0 5.0 5.0 – 3 62 6

Highest 25 percent ............................................... 25 23 2.0 2.0 – 5.0 8.0 – 1 61 14

Highest 10 percent ........................................... 25 24 2.0 2.0 – 4.0 – – 5 ( ) 66 9

Establishment characteristic

Service-providing industries ..................................... 28 25 2.0 3.0 3.0 5.0 5.0 – 3 60 12

Education and health services ............................. 29 29 2.0 3.0 3.0 5.0 – – – 57 14

Educational services ........................................ 29 29 2.0 2.0 – 5.0 8.0 – – 65 6

Elementary and secondary schools ............. 37 37 2.0 2.0 – 5.0 8.0 – – 54 9

Junior colleges, colleges, and universities ... – – – – – – – – – 89 –

Healthcare and social assistance:

Hospitals .................................................... 28 28 3.0 3.0 3.0 – 5.0 – – 54 18

Public administration ............................................ 29 – – – – – – – 5 69 2

1 to 99 workers ........................................................ 35 32 2.0 2.0 4.0 5.0 – – 4 61 3

1 to 49 workers .................................................... – – – – – – – – 1 57 –

50 to 99 workers .................................................. – – – – – – – – 8 69 –

100 workers or more ................................................ 26 23 3.0 3.0 3.0 5.0 5.0 – 3 60 14

100 to 499 workers .............................................. 36 35 3.0 3.0 5.0 5.0 5.0 – 5 ( ) 55 10

500 workers or more ............................................ 23 19 – 3.0 3.0 5.0 6.0 – 4 62 15

State government .................................................... 43 43 3.0 3.0 – 5.0 5.0 – – 56 1

Local government .................................................... 24 19 2.0 – 3.0 5.0 – – 4 61 15

See footnotes at end of table.
Table 31. Savings and thrift plans: Automatic enrollment,1

 state and local government workers, 2016—continued

(All workers participating in savings and thrift plans = 100 percent)

Characteristics

Automatic

enrollment

available

With automatic enrollment

No automatic

enrollment

available

Not

determinable

Default

contribution

as percent

of earnings

Default contribution as percent of earnings2

Other

default

contribution3

Default

contribution

not

determinable

10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. – – – – – – – – – 69 –

Middle Atlantic ..................................................... – –––––– – – – 6

South ....................................................................... 18 – – – – – – – 1 74 8

South Atlantic ....................................................... – – – – – – – – – 73 –

East South Central ............................................... – – – – – – – – – 88 12

West South Central .............................................. – – – – – – – – 4 65 –

Midwest .................................................................... 56 56 2.0 3.0 3.0 5.0 6.0 – – 27 17

East North Central ............................................... 80 80 2.0 3.0 3.0 5.0 6.0 – – 20 –

West ......................................................................... – – – – – – – – 8 69 –

Pacific .................................................................. – – – – – – – – 10 75 –

1 The employer automatically enrolls employees in the plan at a specified rate of contribution (e.g., 3 percent of earnings), unless the employee opts out of the plan. 2 Estimates represent percentage of default contribution for those workers participating in plans with automatic enrollment and default contribution as a percentage of earnings. 3 Other default contributions are based on maximum dollar amounts specified by the employer, amounts based on employee length of service, or other methods. 4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories were formed using

percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016." 5 Less than 0.5.

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the

"Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 31. Standard errors for savings and thrift plans: Automatic enrollment,1

 state and local government workers, 2016

Characteristics

Automatic

enrollment

available

With automatic enrollment

No automatic

enrollment

available

Not

determinable

Default

contribution

as percent

of earnings

Default contribution as percent of earnings

Other

default

contribution2

Default

contribution

not

determinable

10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 2.8 2.5 0.0 0.0 0.6 0.0 1.3 – 1.6 2.8 2.7

Worker characteristic

Management, professional, and related .................. 3.1 2.9 0.0 0.0 0.0 0.0 0.0 – 0.9 3.5 3.1

Professional and related ...................................... 3.1 3.1 0.0 0.0 0.0 0.0 0.8 – 0.5 3.8 3.5

Teachers .......................................................... – – – – – – – – – 8.1 –

Primary, secondary, and special education

school teachers .......................................... – –––––– – – 10.1 –

Service ..................................................................... 5.1 4.1 – 0.0 – 1.4 0.0 – 5.4 6.2 5.7

Protective service ................................................ – – – – – – – – 1.6 9.4 –

Sales and office ....................................................... 5.9 5.7 – 0.0 – 0.0 0.0 – 2.0 5.5 3.4

Office and administrative support ........................ 6.3 6.2 – 0.0 – 0.0 0.0 – 2.1 6.0 3.9

Natural resources, construction, and maintenance – – – – – – – – – 6.0 –

Full time ................................................................... 2.7 2.5 0.0 0.0 0.5 0.0 1.2 – 1.1 2.8 2.7

Part time .................................................................. – –––––– – 10.5 10.5 –

Union ....................................................................... 4.8 4.8 0.0 – 0.0 0.0 – – 0.7 6.1 7.0

Nonunion ................................................................. 3.2 2.6 0.6 0.0 – 0.0 1.2 – 2.2 2.9 2.5

Average wage within the following categories:3

Lowest 25 percent ............................................... 4.9 3.8 – 0.0 1.1 0.0 1.1 – 4.0 4.8 4.6

Second 25 percent ............................................... 4.9 4.9 0.0 0.6 – 0.0 1.3 – 1.4 5.5 3.5

Third 25 percent ................................................... 4.8 4.4 0.0 0.0 0.0 0.0 0.0 – 1.4 4.9 2.7

Highest 25 percent ............................................... 5.2 5.1 0.0 0.5 – 0.0 1.1 – 1.3 6.2 4.7

Highest 10 percent ........................................... 6.2 6.2 0.0 0.0 – 0.2 – – 0.1 8.1 5.5

Establishment characteristic

Service-providing industries ..................................... 3.0 2.7 0.0 0.0 0.7 0.0 1.4 – 1.6 3.0 2.8

Education and health services ............................. 3.8 3.8 0.0 0.8 0.0 0.0 – – – 4.4 4.5

Educational services ........................................ 4.9 4.9 0.0 0.0 – 0.3 0.0 – – 6.9 5.3

Elementary and secondary schools ............. 7.4 7.4 0.0 0.0 – 0.7 0.0 – – 10.0 7.8

Junior colleges, colleges, and universities ... – – – – – – – – – 3.4 –

Healthcare and social assistance:

Hospitals .................................................... 7.1 7.1 0.0 0.0 0.0 – 0.0 – – 6.0 6.4

Public administration ............................................ 5.9 – – – – – – – 2.1 5.9 2.0

1 to 99 workers ........................................................ 10.1 9.4 0.0 0.3 1.1 0.0 – – 2.3 10.5 3.5

1 to 49 workers .................................................... – – – – – – – – 1.5 14.7 –

50 to 99 workers .................................................. – – – – – – – – 5.4 11.0 –

100 workers or more ................................................ 3.3 2.9 0.8 0.0 0.0 0.0 1.1 – 1.9 3.4 3.2

100 to 499 workers .............................................. 8.1 8.1 0.0 0.0 1.4 0.0 0.0 – 0.4 9.1 5.7

500 workers or more ............................................ 3.5 2.9 – 0.0 0.0 0.0 1.4 – 2.5 3.4 3.7

State government .................................................... 4.6 4.6 0.0 0.0 – 0.0 0.0 – – 4.6 1.0

Local government .................................................... 3.1 2.5 0.0 – 0.2 0.0 – – 2.1 3.6 3.6

See footnotes at end of table.
Table 31. Standard errors for savings and thrift plans: Automatic enrollment,1

 state and local government workers, 2016—continued

Characteristics

Automatic

enrollment

available

With automatic enrollment

No automatic

enrollment

available

Not

determinable

Default

contribution

as percent

of earnings

Default contribution as percent of earnings

Other

default

contribution2

Default

contribution

not

determinable

10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. – – – – – – – – – 9.2 –

Middle Atlantic ..................................................... – – – – – – – – – – 6.7

South ....................................................................... 3.3 – – – – – – – 0.8 2.6 2.8

South Atlantic ....................................................... – – – – – – – – – 3.4 –

East South Central ............................................... – – – – – – – – – 5.5 5.5

West South Central .............................................. – – – – – – – – 3.7 5.3 –

Midwest .................................................................... 5.2 5.2 0.0 0.0 0.0 0.0 1.0 – – 6.1 7.2

East North Central ............................................... 2.7 2.7 0.0 0.0 0.0 0.0 1.4 – – 2.7 –

West ......................................................................... – – – – – – – – 7.1 7.6 –

Pacific .................................................................. – – – – – – – – 9.3 6.8 –

1 The employer automatically enrolls employees in the plan at a specified rate of contribution (e.g., 3 percent of earnings), unless the employee opts out of the plan. 2 Other default contributions are based on maximum dollar amounts specified by the employer, amounts based on employee length of service, or other methods. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The categories were formed using

percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 32. Savings and thrift plans: Investment choices for employee funds, state and local government workers, 2016

(All workers participating in savings and thrift plans = 100 percent)

Characteristics

Investment

choice

available

Available investments

No

investment

choice

available

Not

Common determinable

stock

Diversified

investments

Lifecycle

funds Other1

Investment

choice exists

but not

determinable

All workers ............................................................... 83 63 67 65 17 15 – 17

Worker characteristic

Management, professional, and related .................. 85 64 67 65 20 16 – 15

Professional and related ...................................... 83 60 63 63 22 18 – 17

Teachers .......................................................... 85 – – – – – – 15

Primary, secondary, and special education

school teachers .......................................... 83 – – – – – – 17

Service:

Protective service ............................................... 87 82 82 82 – 5 – 13

Sales and office ....................................................... 88 67 71 66 – 14 – 12

Office and administrative support ........................ 87 65 69 64 – 16 – 13

Production, transportation, and material moving ..... 100 57 90 90 – 9 – 2 ( )

Full time ................................................................... 84 64 67 65 17 15 – 16

Nonunion ................................................................. 85 63 67 64 7 17 – 15

Average wage within the following categories:3

Second 25 percent ............................................... 85 71 72 69 18 11 – 15

Third 25 percent ................................................... 89 – – – – – – 11

Highest 25 percent ............................................... 82 62 68 64 18 14 – 18

Highest 10 percent ........................................... 87 64 69 65 22 18 – 13

Establishment characteristic

Service-providing industries ..................................... 84 63 67 65 16 15 – 16

Education and health services:

Educational services ...................................... 88 – – – – – – 12

Elementary and secondary schools ............. 84 65 67 65 – 17 – 16

Junior colleges, colleges, and universities ... 98 – – – – – – 2

Public administration ............................................ 93 85 86 79 – 6 – 7

1 to 99 workers ........................................................ 88 – – – – – – 12

1 to 49 workers .................................................... 93 – – – – – – 7

100 workers or more ................................................ 82 64 67 64 14 13 – 18

500 workers or more ............................................ 83 65 67 68 10 13 – 17

State government .................................................... 99 83 83 88 – 11 – 1

Geographic area

South ....................................................................... 89 67 71 67 – 15 – 11

South Atlantic ....................................................... 96 – – – – – – 4

East South Central ............................................... 85 69 78 69 – 8 – 15

Midwest:

East North Central ............................................. 94 93 93 93 83 1 – 6

West ......................................................................... 85 – – – – – – 15

Pacific .................................................................. 90 71 72 71 – 18 – 10

1 Includes investment vehicles not separately estimated (e.g., U.S. government securities, guaranteed investment contracts, money market funds, and certificates of deposit). 2 Less than 0.5. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key

provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 32. Standard errors for savings and thrift plans: Investment choices for employee funds, state and local government

workers, 2016

Characteristics

Investment

choice

available

Available investments

No

investment

choice

available

Not

Common determinable

stock

Diversified

investments

Lifecycle

funds Other1

Investment

choice exists

but not

determinable

All workers ............................................................... 2.2 5.0 4.5 4.3 2.1 4.0 – 2.2

Worker characteristic

Management, professional, and related .................. 2.6 6.6 6.1 6.1 2.6 5.7 – 2.6

Professional and related ...................................... 2.8 7.3 6.9 6.6 2.9 6.6 – 2.8

Teachers .......................................................... 3.8 – – – – – – 3.8

Primary, secondary, and special education

school teachers .......................................... 4.7 – – – – – – 4.7

Service:

Protective service ............................................... 8.7 9.0 9.0 9.0 – 3.4 – 8.7

Sales and office ....................................................... 4.0 6.5 6.5 6.2 – 4.9 – 4.0

Office and administrative support ........................ 4.5 7.0 7.0 6.8 – 5.3 – 4.5

Production, transportation, and material moving ..... 0.2 16.4 6.8 6.8 – 6.8 – 0.2

Full time ................................................................... 2.2 5.1 4.6 4.4 2.2 4.0 – 2.2

Nonunion ................................................................. 2.5 6.6 6.0 5.7 1.5 5.3 – 2.5

Average wage within the following categories:2

Second 25 percent ............................................... 3.6 5.4 5.0 5.3 4.8 4.2 – 3.6

Third 25 percent ................................................... 3.3 – – – – – – 3.3

Highest 25 percent ............................................... 3.6 5.6 5.0 5.2 4.5 3.7 – 3.6

Highest 10 percent ........................................... 2.7 6.9 6.4 7.3 5.9 6.3 – 2.7

Establishment characteristic

Service-providing industries ..................................... 2.2 5.3 4.7 4.7 2.2 4.1 – 2.2

Education and health services:

Educational services ...................................... 1.9 – – – – – – 1.9

Elementary and secondary schools ............. 2.9 9.3 9.4 9.3 – 10.8 – 2.9

Junior colleges, colleges, and universities ... 2.5 – – – – – – 2.5

Public administration ............................................ 3.0 5.0 4.5 7.1 – 4.1 – 3.0

1 to 99 workers ........................................................ 6.0 – – – – – – 6.0

1 to 49 workers .................................................... 6.0 – – – – – – 6.0

100 workers or more ................................................ 2.8 5.5 5.4 5.2 2.2 4.0 – 2.8

500 workers or more ............................................ 3.8 6.5 6.5 6.2 2.1 5.0 – 3.8

State government .................................................... 0.8 5.5 5.5 3.8 – 3.7 – 0.8

Geographic area

South ....................................................................... 3.1 9.0 8.1 7.5 – 6.9 – 3.1

South Atlantic ....................................................... 3.6 – – – – – – 3.6

East South Central ............................................... 2.9 4.6 2.9 4.6 – 2.4 – 2.9

Midwest:

East North Central ............................................. 4.8 4.7 4.7 4.7 4.4 0.5 – 4.8

West ......................................................................... 4.2 – – – – – – 4.2

Pacific .................................................................. 5.4 7.1 7.3 7.1 – 5.7 – 5.4

1 Includes investment vehicles not separately estimated (e.g., U.S. government securities, guaranteed investment contracts, money market funds, and certificates of deposit). 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold. The

categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit

Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 33. Savings and thrift plans: Investment choices for employer funds, state and local government workers, 2016

(All workers participating in savings and thrift plans = 100 percent)

Characteristics

Investment

choice

available

Available investments

No

investment

choice

available

Not

Common determinable

stock

Diversified

investments

Lifecycle

funds Other1

Investment

choice exists

but not

determinable

All workers ............................................................... 83 63 67 65 17 15 – 17

Worker characteristic

Management, professional, and related .................. 85 64 67 65 20 16 – 15

Professional and related ...................................... 83 60 63 63 22 18 – 17

Teachers .......................................................... 85 – – – – – – 15

Primary, secondary, and special education

school teachers .......................................... 83 – – – – – – 17

Service:

Protective service ............................................... 87 82 82 82 – 5 – 13

Sales and office ....................................................... 88 67 71 66 – 14 – 12

Office and administrative support ........................ 87 65 69 64 – 16 – 13

Production, transportation, and material moving ..... 100 57 90 90 – 9 – 2 ( )

Full time ................................................................... 84 64 67 65 17 15 – 16

Nonunion ................................................................. 85 63 67 64 7 17 – 15

Average wage within the following categories:3

Second 25 percent ............................................... 85 71 72 69 18 11 – 15

Third 25 percent ................................................... 89 – – – – – – 11

Highest 25 percent ............................................... 82 62 68 64 18 14 – 18

Highest 10 percent ........................................... 87 64 69 65 22 18 – 13

Establishment characteristic

Service-providing industries ..................................... 84 63 67 65 16 15 – 16

Education and health services:

Educational services ...................................... 88 – – – – – – 12

Elementary and secondary schools ............. 84 65 67 65 – 17 – 16

Junior colleges, colleges, and universities ... 98 – – – – – – 2

Public administration ............................................ 93 85 86 79 – 6 – 7

1 to 99 workers ........................................................ 88 – – – – – – 12

1 to 49 workers .................................................... 93 – – – – – – 7

100 workers or more ................................................ 82 64 67 64 14 13 – 18

500 workers or more ............................................ 83 65 67 68 10 13 – 17

State government .................................................... 99 83 83 88 – 11 – 1

Geographic area

South ....................................................................... 89 67 71 67 – 15 – 11

South Atlantic ....................................................... 96 – – – – – – 4

East South Central ............................................... 85 69 78 69 – 8 – 15

Midwest:

East North Central ............................................. 94 93 93 93 83 1 – 6

West ......................................................................... 85 – – – – – – 15

Pacific .................................................................. 90 71 72 71 – 18 – 10

1 Includes investment vehicles not separately estimated (e.g., U.S. government securities, guaranteed investment contracts, money market funds, and certificates of deposit). 2 Less than 0.5. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold.

The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans,

key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 33. Standard errors for savings and thrift plans: Investment choices for employer funds, state and local

government workers, 2016

Characteristics

Investment

choice

available

Available investments

No

investment

choice

available

Not

Common determinable

stock

Diversified

investments

Lifecycle

funds Other1

Investment

choice exists

but not

determinable

All workers ............................................................... 2.2 5.0 4.5 4.3 2.1 4.0 – 2.2

Worker characteristic

Management, professional, and related .................. 2.6 6.6 6.1 6.1 2.6 5.7 – 2.6

Professional and related ...................................... 2.8 7.3 6.9 6.6 2.9 6.6 – 2.8

Teachers .......................................................... 3.8 – – – – – – 3.8

Primary, secondary, and special education

school teachers .......................................... 4.7 – – – – – – 4.7

Service:

Protective service ............................................... 8.7 9.0 9.0 9.0 – 3.4 – 8.7

Sales and office ....................................................... 4.0 6.5 6.5 6.2 – 4.9 – 4.0

Office and administrative support ........................ 4.5 7.0 7.0 6.8 – 5.3 – 4.5

Production, transportation, and material moving ..... 0.2 16.4 6.8 6.8 – 6.8 – 0.2

Full time ................................................................... 2.2 5.1 4.6 4.4 2.2 4.0 – 2.2

Nonunion ................................................................. 2.5 6.6 6.0 5.7 1.5 5.3 – 2.5

Average wage within the following categories:2

Second 25 percent ............................................... 3.6 5.4 5.0 5.3 4.8 4.2 – 3.6

Third 25 percent ................................................... 3.3 – – – – – – 3.3

Highest 25 percent ............................................... 3.6 5.6 5.0 5.2 4.5 3.7 – 3.6

Highest 10 percent ........................................... 2.7 6.9 6.4 7.3 5.9 6.3 – 2.7

Establishment characteristic

Service-providing industries ..................................... 2.2 5.3 4.7 4.7 2.2 4.1 – 2.2

Education and health services:

Educational services ...................................... 1.9 – – – – – – 1.9

Elementary and secondary schools ............. 2.9 9.3 9.4 9.3 – 10.8 – 2.9

Junior colleges, colleges, and universities ... 2.5 – – – – – – 2.5

Public administration ............................................ 3.0 5.0 4.5 7.1 – 4.1 – 3.0

1 to 99 workers ........................................................ 6.0 – – – – – – 6.0

1 to 49 workers .................................................... 6.0 – – – – – – 6.0

100 workers or more ................................................ 2.8 5.5 5.4 5.2 2.2 4.0 – 2.8

500 workers or more ............................................ 3.8 6.5 6.5 6.2 2.1 5.0 – 3.8

State government .................................................... 0.8 5.5 5.5 3.8 – 3.7 – 0.8

Geographic area

South ....................................................................... 3.1 9.0 8.1 7.5 – 6.9 – 3.1

South Atlantic ....................................................... 3.6 – – – – – – 3.6

East South Central ............................................... 2.9 4.6 2.9 4.6 – 2.4 – 2.9

Midwest:

East North Central ............................................. 4.8 4.7 4.7 4.7 4.4 0.5 – 4.8

West ......................................................................... 4.2 – – – – – – 4.2

Pacific .................................................................. 5.4 7.1 7.3 7.1 – 5.7 – 5.4

1 Includes investment vehicles not separately estimated (e.g., U.S. government securities, guaranteed investment contracts, money market funds, and certificates of deposit). 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold.

The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee

Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 34. Savings and thrift plans: Selected methods of distribution of retirement

benefits,1

 state and local government workers, 2016

(All workers participating in savings and thrift plans = 100 percent)

Characteristics Lump sum Annuity Installments Not

determinable

All workers ............................................................... 85 41 60 10

Worker characteristic

Management, professional, and related .................. 86 42 62 10

Professional and related ...................................... 84 41 60 11

Teachers .......................................................... 79 46 60 12

Primary, secondary, and special education

school teachers .......................................... 75 40 54 14

Service ..................................................................... 79 35 53 14

Protective service ................................................ 88 47 90 2 ( )

Sales and office ....................................................... 88 42 65 8

Office and administrative support ........................ 87 40 69 9

Natural resources, construction, and maintenance 87 42 48 8

Production, transportation, and material moving ..... 92 – – 4

Full time ................................................................... 86 42 61 10

Part time .................................................................. 73 – 38 12

Union ....................................................................... 76 31 67 17

Nonunion ................................................................. 88 45 57 7

Average wage within the following categories:3

Lowest 25 percent ............................................... 81 39 51 11

Lowest 10 percent ........................................... 75 40 45 12

Second 25 percent ............................................... 87 35 59 12

Third 25 percent ................................................... 92 41 64 7

Highest 25 percent ............................................... 79 46 63 11

Highest 10 percent ........................................... 76 48 68 13

Establishment characteristic

Service-providing industries ..................................... 84 41 59 10

Education and health services ............................. 83 40 53 15

Educational services ........................................ 80 44 66 15

Elementary and secondary schools ............. 79 38 66 13

Junior colleges, colleges, and universities ... 83 – 66 17

Healthcare and social assistance .................... 86 36 41 14

Hospitals ...................................................... 92 37 34 8

Public administration ............................................ 97 55 90 3

1 to 99 workers ........................................................ 93 41 66 4

1 to 49 workers .................................................... 89 38 68 7

50 to 99 workers .................................................. 100 – 63 –

100 workers or more ................................................ 83 41 58 12

100 to 499 workers .............................................. 80 31 63 14

500 workers or more ............................................ 83 44 56 11

State government .................................................... 98 46 88 1

Local government .................................................... 81 39 50 13

See footnotes at end of table.
Table 34. Savings and thrift plans: Selected methods of distribution of retirement

benefits,1

 state and local government workers, 2016—continued

(All workers participating in savings and thrift plans = 100 percent)

Characteristics Lump sum Annuity Installments Not

determinable

Geographic area

Northeast ................................................................. 85 – 30 7

Middle Atlantic ..................................................... 79 – 34 6

South ....................................................................... 94 54 61 4

South Atlantic ....................................................... 93 53 69 7

East South Central ............................................... 100 64 – –

West South Central .............................................. 93 49 47 –

Midwest:

East North Central ............................................. 99 – 85 1

West ......................................................................... 78 50 54 10

Pacific .................................................................. 79 53 59 7

1 Sum of individual items may be greater than total because multiple methods of distribution are available to some employees. 

Other methods of distribution not shown separately. 2 Less than 0.5. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include

workers with earnings both above and below the threshold. The categories were formed using percentile estimates generated using

data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key

provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 34. Standard errors for savings and thrift plans: Selected methods of

distribution of retirement benefits,1

 state and local government workers, 2016

Characteristics Lump sum Annuity Installments Not

determinable

All workers ............................................................... 3.1 3.4 3.5 2.8

Worker characteristic

Management, professional, and related .................. 3.5 4.9 4.8 2.8

Professional and related ...................................... 4.0 5.0 5.1 3.2

Teachers .......................................................... 7.0 9.9 12.4 2.9

Primary, secondary, and special education

school teachers .......................................... 8.2 11.1 13.9 3.6

Service ..................................................................... 6.6 6.4 8.6 5.8

Protective service ................................................ 8.6 10.6 7.1 2 ( )

Sales and office ....................................................... 3.3 5.2 5.3 3.4

Office and administrative support ........................ 3.7 5.3 5.6 3.7

Natural resources, construction, and maintenance 8.0 9.8 9.9 6.4

Production, transportation, and material moving ..... 6.5 – – 4.0

Full time ................................................................... 3.0 3.5 3.6 2.8

Part time .................................................................. 10.9 – 10.3 9.0

Union ....................................................................... 5.4 5.7 6.6 4.9

Nonunion ................................................................. 3.6 4.0 4.0 3.2

Average wage within the following categories:3

Lowest 25 percent ............................................... 6.4 5.4 5.7 5.1

Lowest 10 percent ........................................... 8.3 8.0 7.5 6.4

Second 25 percent ............................................... 4.3 5.4 5.3 4.3

Third 25 percent ................................................... 3.3 5.5 6.0 3.1

Highest 25 percent ............................................... 4.9 5.6 5.5 2.9

Highest 10 percent ........................................... 6.3 7.3 5.8 2.8

Establishment characteristic

Service-providing industries ..................................... 3.1 3.5 3.9 2.9

Education and health services ............................. 5.1 4.8 4.5 4.9

Educational services ........................................ 4.2 6.7 7.0 3.9

Elementary and secondary schools ............. 4.9 6.6 9.4 2.0

Junior colleges, colleges, and universities ... 13.0 – 13.6 13.0

Healthcare and social assistance .................... 8.6 7.7 6.7 8.6

Hospitals ...................................................... 8.1 10.8 6.6 8.1

Public administration ............................................ 2.2 5.5 3.4 2.2

1 to 99 workers ........................................................ 4.5 7.1 7.9 3.7

1 to 49 workers .................................................... 7.4 8.5 10.3 6.0

50 to 99 workers .................................................. 0.0 – 15.1 –

100 workers or more ................................................ 3.6 4.2 4.4 3.5

100 to 499 workers .............................................. 6.0 8.6 7.4 6.3

500 workers or more ............................................ 4.4 5.1 5.5 4.3

State government .................................................... 1.7 5.1 5.3 0.8

Local government .................................................... 3.8 4.1 4.0 3.6

See footnotes at end of table.
Table 34. Standard errors for savings and thrift plans: Selected methods of

distribution of retirement benefits,1

 state and local government workers,

2016—continued

Characteristics Lump sum Annuity Installments Not

determinable

Geographic area

Northeast ................................................................. 5.9 – 8.2 5.0

Middle Atlantic ..................................................... 11.6 – 10.2 6.7

South ....................................................................... 3.8 4.5 4.9 3.5

South Atlantic ....................................................... 6.3 5.6 6.8 6.3

East South Central ............................................... 0.0 12.6 – –

West South Central .............................................. 7.1 10.2 6.5 –

Midwest:

East North Central ............................................. 1.2 – 5.0 1.2

West ......................................................................... 6.5 10.1 10.1 5.2

Pacific .................................................................. 6.9 11.4 13.4 4.8

1 Other methods of distribution not shown separately. 2 Less than 0.05. 3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include

workers with earnings both above and below the threshold. The categories were formed using percentile estimates generated using

data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key

provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 35. Savings and thrift plans: Eligibility requirements, state and local government

workers, 2016

(All workers participating in savings and thrift plans = 100 percent)

Characteristics

With

minimum age

or service

requirement

Median age

requirement

(in years)

Median

service

requirement

(in months)

No minimum

age or

service

requirement

Not

determinable

All workers ............................................................... 28 21 – 69 3

Worker characteristic

Management, professional, and related .................. 22 21 – 75 3

Professional and related ...................................... 23 – – 74 3

Teachers .......................................................... 14 – – 84 2

Primary, secondary, and special education

school teachers .......................................... 17 – – 81 2

Service ..................................................................... 40 21 – 53 7

Protective service ................................................ – – – 75 –

Sales and office ....................................................... 23 – – 76 1 ( )

Office and administrative support ........................ 21 – – 79 1 ( )

Natural resources, construction, and maintenance 42 – – 58 –

Production, transportation, and material moving ..... – – – – 6

Full time ................................................................... 26 21 – 70 3

Part time .................................................................. 56 – – 42 1

Union ....................................................................... 22 – – 75 3

Nonunion ................................................................. 30 21 – 66 3

Average wage within the following categories:2

Lowest 25 percent ............................................... 43 18 – 54 3

Lowest 10 percent ........................................... 57 18 – 38 4

Second 25 percent ............................................... 26 18 3 70 4

Third 25 percent ................................................... 22 21 – 77 1

Highest 25 percent ............................................... 22 – – 73 5

Highest 10 percent ........................................... 19 – – 77 4

Establishment characteristic

Service-providing industries ..................................... 28 21 – 69 3

Education and health services ............................. 27 – – 70 3

Educational services ........................................ 11 – – 88 1

Elementary and secondary schools ............. 16 – – 82 1

Junior colleges, colleges, and universities ... – – – 100 –

Healthcare and social assistance .................... 42 – – 54 5

Hospitals ...................................................... 45 – – 53 3

Public administration ............................................ – – – 87 –

1 to 99 workers ........................................................ – – – 87 –

1 to 49 workers .................................................... – – – 92 –

50 to 99 workers .................................................. – – – 79 –

100 workers or more ................................................ 33 18 – 64 3

100 to 499 workers .............................................. 31 – – 61 8

500 workers or more ............................................ 34 18 – 65 2

State government .................................................... – – – 95 5

Local government .................................................... 37 21 – 60 3

See footnotes at end of table.
Table 35. Savings and thrift plans: Eligibility requirements, state and local government

workers, 2016—continued

(All workers participating in savings and thrift plans = 100 percent)

Characteristics

With

minimum age

or service

requirement

Median age

requirement

(in years)

Median

service

requirement

(in months)

No minimum

age or

service

requirement

Not

determinable

Geographic area

Northeast ................................................................. 51 – – 49 –

Middle Atlantic ..................................................... – – – 83 –

South ....................................................................... 25 21 – 74 1 ( )

South Atlantic ....................................................... 21 – 3 79 1 ( )

West South Central .............................................. – – – 65 –

Midwest .................................................................... 31 – – 62 7

East North Central ............................................... – – – 77 –

West North Central .............................................. 57 – – – –

West ......................................................................... 25 – – 68 7

Pacific .................................................................. – – – 73 –

1 Less than 0.5. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet

publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at

www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 35. Standard errors for savings and thrift plans: Eligibility requirements, state and

local government workers, 2016

Characteristics

With

minimum age

or service

requirement

Median age

requirement

(in years)

Median

service

requirement

(in months)

No minimum

age or

service

requirement

Not

determinable

All workers ............................................................... 2.6 2.9 – 2.7 1.0

Worker characteristic

Management, professional, and related .................. 2.5 0.8 – 2.7 1.5

Professional and related ...................................... 2.7 – – 2.8 1.5

Teachers .......................................................... 3.9 – – 3.6 2.0

Primary, secondary, and special education

school teachers .......................................... 4.8 – – 4.5 2.3

Service ..................................................................... 8.5 3.9 – 7.6 4.8

Protective service ................................................ – – – 9.0 –

Sales and office ....................................................... 4.8 – – 4.8 0.4

Office and administrative support ........................ 4.3 – – 4.3 0.4

Natural resources, construction, and maintenance 10.5 – – 10.5 –

Production, transportation, and material moving ..... – – – – 5.0

Full time ................................................................... 2.3 4.0 – 2.5 1.0

Part time .................................................................. 12.8 – – 12.7 1.5

Union ....................................................................... 5.2 – – 5.4 2.2

Nonunion ................................................................. 2.8 3.5 – 3.0 1.1

Average wage within the following categories:1

Lowest 25 percent ............................................... 5.5 2.2 – 5.9 2.2

Lowest 10 percent ........................................... 8.3 3.9 – 8.3 4.2

Second 25 percent ............................................... 4.4 3.9 0.5 4.5 1.8

Third 25 percent ................................................... 3.7 0.0 – 3.9 1.2

Highest 25 percent ............................................... 4.3 – – 5.0 3.2

Highest 10 percent ........................................... 4.1 – – 5.4 3.3

Establishment characteristic

Service-providing industries ..................................... 2.9 2.9 – 3.0 1.1

Education and health services ............................. 3.2 – – 3.6 1.9

Educational services ........................................ 2.1 – – 2.2 1.0

Elementary and secondary schools ............. 3.1 – – 3.3 1.4

Junior colleges, colleges, and universities ... – – – 0.0 –

Healthcare and social assistance .................... 5.6 – – 6.8 3.7

Hospitals ...................................................... 5.8 – – 6.3 3.0

Public administration ............................................ – – – 3.6 –

1 to 99 workers ........................................................ – – – 6.3 –

1 to 49 workers .................................................... – – – 6.2 –

50 to 99 workers .................................................. – – – 13.4 –

100 workers or more ................................................ 3.4 4.2 – 3.3 0.9

100 to 499 workers .............................................. 7.0 – – 6.7 1.4

500 workers or more ............................................ 4.5 3.4 – 4.5 1.1

State government .................................................... – – – 0.9 0.9

Local government .................................................... 3.4 2.9 – 3.5 1.4

See footnotes at end of table.
Table 35. Standard errors for savings and thrift plans: Eligibility requirements, state and

local government workers, 2016—continued

Characteristics

With

minimum age

or service

requirement

Median age

requirement

(in years)

Median

service

requirement

(in months)

No minimum

age or

service

requirement

Not

determinable

Geographic area

Northeast ................................................................. 10.1 – – 10.1 –

Middle Atlantic ..................................................... – – – 3.9 –

South ....................................................................... 3.0 1.3 – 3.0 0.1

South Atlantic ....................................................... 2.7 – 0.0 2.7 0.2

West South Central .............................................. – – – 10.6 –

Midwest .................................................................... 6.1 – – 6.0 1.4

East North Central ............................................... – – – 4.3 –

West North Central .............................................. 14.1 – – – –

West ......................................................................... 6.4 – – 7.8 4.8

Pacific .................................................................. – – – 8.4 –

1 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 36. Savings and thrift plans: Maximum potential employer contribution percentage,1

state and local government workers, 2016

(Includes all workers participating in savings and thrift plans that specify matching contributions)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 2.0 – 3.0 – 5.0

Worker characteristic

Management, professional, and related .................. 2.0 2.0 3.0 5.0 5.0

Professional and related ...................................... 2.0 2.0 3.0 5.0 5.0

Service ..................................................................... 2.0 – – 4.0 5.0

Protective service ................................................ 2.0 – – 4.0 –

Sales and office ....................................................... – – 3.0 4.0 –

Office and administrative support ........................ – – 3.0 4.0 5.0

Natural resources, construction, and maintenance – 3.0 4.0 4.0 5.0

Production, transportation, and material moving ..... 1.5 – – 5.4 5.4

Full time ................................................................... 2.0 – 3.0 5.0 5.0

Part time .................................................................. – 2.0 – 4.0 –

Union ....................................................................... – – 3.5 4.0 5.0

Nonunion ................................................................. 2.0 – 3.0 5.0 –

Average wage within the following categories:2

Lowest 25 percent ............................................... – 2.0 3.0 4.0 –

Lowest 10 percent ........................................... – 2.0 3.0 4.0 –

Second 25 percent ............................................... – – 3.0 4.0 5.0

Third 25 percent ................................................... 2.0 3.0 4.0 5.0 5.0

Highest 25 percent ............................................... – 2.0 – 4.0 5.4

Highest 10 percent ........................................... – 2.0 – 4.0 5.0

Establishment characteristic

Service-providing industries ..................................... 2.0 2.0 3.0 – 5.0

Education and health services ............................. 2.0 2.5 3.0 5.0 –

Educational services ........................................ 1.0 2.0 – – –

Elementary and secondary schools ............. 1.0 – – – 5.0

Junior colleges, colleges, and universities ... 3.0 – – 8.0 8.0

Healthcare and social assistance .................... 2.0 3.0 3.0 – –

Hospitals ...................................................... – 3.0 3.0 4.0 –

Public administration ............................................ – 3.0 4.0 4.0 5.0

1 to 99 workers ........................................................ 1.0 2.0 – 5.0 5.0

1 to 49 workers .................................................... – – – 5.0 5.0

50 to 99 workers .................................................. – – – 4.0 5.0

100 workers or more ................................................ 2.0 2.5 3.0 4.0 5.4

100 to 499 workers .............................................. 2.0 3.0 3.0 5.0 –

500 workers or more ............................................ 2.0 – 3.5 4.0 5.0

State government .................................................... 3.0 3.0 – 5.0 –

Local government .................................................... – 2.0 3.0 4.0 5.0

See footnotes at end of table.
Table 36. Savings and thrift plans: Maximum potential employer contribution percentage,1

state and local government workers, 2016—continued

(Includes all workers participating in savings and thrift plans that specify matching contributions)

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 0.8 – – 3.0 3.0

Middle Atlantic ..................................................... 0.8 0.8 – 2.0 4.0

South ....................................................................... 2.0 2.5 – 5.0 –

East South Central ............................................... 2.5 3.0 3.0 – 5.0

West South Central .............................................. 2.0 – – – 10.0

Midwest .................................................................... 2.0 – 3.0 – –

East North Central ............................................... 2.0 – 3.0 – 5.0

West North Central .............................................. 2.0 – 3.0 – 8.0

West ......................................................................... 2.0 – 4.0 4.0 5.0

Pacific .................................................................. – – 4.0 4.0 4.0

1 The maximum potential employer contribution is determined by multiplying the maximum employee contribution subject to matching by the

employer matching percent, for those plans that specify both values. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 36. Standard errors for savings and thrift plans: Maximum potential employer

contribution percentage,1

 state and local government workers, 2016

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 0.3 – 0.4 – 0.4

Worker characteristic

Management, professional, and related .................. 0.0 0.6 0.3 1.0 0.1

Professional and related ...................................... 0.0 0.5 0.2 0.8 0.4

Service ..................................................................... 0.5 – – 0.5 0.8

Protective service ................................................ 0.0 – – 0.0 –

Sales and office ....................................................... – – 0.4 1.0 –

Office and administrative support ........................ – – 0.7 1.1 1.0

Natural resources, construction, and maintenance – 0.2 1.2 0.2 0.8

Production, transportation, and material moving ..... 0.0 – – 0.0 0.0

Full time ................................................................... 0.3 – 0.4 1.2 0.3

Part time .................................................................. – 0.3 – 0.2 –

Union ....................................................................... – – 0.9 0.0 0.0

Nonunion ................................................................. 0.3 – 0.4 1.0 –

Average wage within the following categories:2

Lowest 25 percent ............................................... – 0.3 0.0 0.4 –

Lowest 10 percent ........................................... – 0.4 0.0 0.7 –

Second 25 percent ............................................... – – 0.0 0.4 0.0

Third 25 percent ................................................... 0.1 0.0 0.5 0.0 0.1

Highest 25 percent ............................................... – 0.0 – 0.2 0.5

Highest 10 percent ........................................... – 0.0 – 0.0 0.9

Establishment characteristic

Service-providing industries ..................................... 0.4 0.4 0.3 – 0.4

Education and health services ............................. 0.0 0.6 0.6 0.3 –

Educational services ........................................ 0.0 0.0 – – –

Elementary and secondary schools ............. 0.0 – – – 0.0

Junior colleges, colleges, and universities ... 0.8 – – 1.5 1.4

Healthcare and social assistance .................... 0.3 0.6 0.0 – –

Hospitals ...................................................... – 0.6 0.0 0.4 –

Public administration ............................................ – 0.0 0.0 0.4 0.0

1 to 99 workers ........................................................ 0.0 0.5 – 0.0 0.0

1 to 49 workers .................................................... – – – 0.0 0.0

50 to 99 workers .................................................. – – – 1.1 1.0

100 workers or more ................................................ 0.0 0.7 0.2 0.2 0.8

100 to 499 workers .............................................. 0.6 0.0 0.0 1.0 –

500 workers or more ............................................ 0.0 – 0.9 0.0 0.6

State government .................................................... 0.0 0.0 – 0.0 –

Local government .................................................... – 0.1 0.3 0.2 0.2

See footnotes at end of table.
Table 36. Standard errors for savings and thrift plans: Maximum potential employer

contribution percentage,1

 state and local government workers, 2016—continued

Characteristics 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. 0.0 – – 0.4 0.8

Middle Atlantic ..................................................... 0.0 0.0 – 0.3 0.7

South ....................................................................... 0.0 0.7 – 0.4 –

East South Central ............................................... 0.0 0.6 0.0 – 0.0

West South Central .............................................. 0.0 – – – 0.0

Midwest .................................................................... 0.0 – 0.0 – –

East North Central ............................................... 0.0 – 0.0 – 0.0

West North Central .............................................. 0.0 – 0.5 – 0.0

West ......................................................................... 0.4 – 0.0 0.4 0.7

Pacific .................................................................. – – 0.0 0.0 0.0

1 The maximum potential employer contribution is determined by multiplying the maximum employee contribution subject to matching by the

employer matching percent, for those plans that specify both values. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with

earnings both above and below the threshold. The categories were formed using percentile estimates generated using data from the National

Compensation Survey publication, "Employer Costs for Employee Compensation - March 2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and

related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 37. Savings and thrift plans: Default enrollment amount as a percent of the employee maximum amount

matched by employer, state and local government workers, 2016

(All workers participating in savings and thrift plans = 100 percent)

Characteristics

Automatic

enrollment

available

Default enrollment amount as a percent of the employee

maximum amount matched by employer1

Automatic

enrollment

not available

Not

determinable 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 28 100 100 100 100 100 60 11

Worker characteristic

Management, professional, and related .................. 31 100 100 100 100 100 60 9

Professional and related ...................................... 31 100 100 100 100 100 58 10

Teachers .......................................................... – – – – – – 67 –

Primary, secondary, and special education

school teachers .......................................... – – – – – – 64 –

Service ..................................................................... 32 100 100 100 100 100 51 17

Protective service ................................................ – – – – – – 57 –

Sales and office ....................................................... 28 100 100 100 100 100 63 10

Office and administrative support ........................ 31 100 100 100 100 100 59 11

Natural resources, construction, and maintenance – – – – – – 84 –

Full time ................................................................... 29 100 100 100 100 100 60 11

Part time .................................................................. – – – – – – 60 –

Union ....................................................................... 43 – – – – – 40 17

Nonunion ................................................................. 23 100 100 100 100 100 68 9

Average wage within the following categories:2

Lowest 25 percent ............................................... 27 100 100 100 100 – 57 16

Second 25 percent ............................................... 30 100 100 100 100 100 60 10

Third 25 percent ................................................... 32 – – – – – 62 6

Highest 25 percent ............................................... 25 – – – – – 61 14

Highest 10 percent ........................................... 25 – – – – – 66 9

Establishment characteristic

Service-providing industries ..................................... 28 100 100 100 100 100 60 12

Education and health services ............................. 29 100 100 100 100 100 57 14

Educational services ........................................ 29 – – – – – 65 6

Elementary and secondary schools ............. 37 – – – – – 54 9

Junior colleges, colleges, and universities ... – – – – – – 89 –

Healthcare and social assistance:

Hospitals .................................................... 28 – – – – – 54 18

Public administration ............................................ 29 – – – – – 69 2

1 to 99 workers ........................................................ 35 – – – – – 61 3

1 to 49 workers .................................................... – – – – – – 57 –

50 to 99 workers .................................................. – – – – – – 69 –

100 workers or more ................................................ 26 100 100 100 100 100 60 14

100 to 499 workers .............................................. 36 – – – – – 55 10

500 workers or more ............................................ 23 100 100 100 100 100 62 15

State government .................................................... 43 – – – – – 56 1

Local government .................................................... 24 100 100 100 100 100 61 15

See footnotes at end of table.
Table 37. Savings and thrift plans: Default enrollment amount as a percent of the employee maximum amount

matched by employer, state and local government workers, 2016—continued

(All workers participating in savings and thrift plans = 100 percent)

Characteristics

Automatic

enrollment

available

Default enrollment amount as a percent of the employee

maximum amount matched by employer1

Automatic

enrollment

not available

Not

determinable 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. – – – – – – 69 –

Middle Atlantic ..................................................... – – – – – – – 6

South ....................................................................... 18 – – – – – 74 8

South Atlantic ....................................................... – – – – – – 73 –

East South Central ............................................... – – – – – – 88 12

West South Central .............................................. – – – – – – 65 –

Midwest .................................................................... 56 100 100 100 100 100 27 17

East North Central ............................................... 80 100 100 100 100 100 20 –

West ......................................................................... – – – – – – 69 –

Pacific .................................................................. – – – – – – 75 –

1 The percentage is determined by the ratio of the default enrollment amount to the maximum employee contribution matched by the employer, for those plans that specify both values. 2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold.

The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March

2016."

Note: Because of rounding, sums of individual items may not equal totals. Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major

plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Table 37. Standard errors for savings and thrift plans: Default enrollment amount as a percent of the employee

maximum amount matched by employer, state and local government workers, 2016

Characteristics

Automatic

enrollment

available

Default enrollment amount as a percent of the employee

maximum amount matched by employer Automatic

enrollment

not available

Not

determinable 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

All workers ............................................................... 2.8 0.0 0.0 0.0 0.0 0.0 2.8 2.7

Worker characteristic

Management, professional, and related .................. 3.1 0.0 0.0 0.0 0.0 0.0 3.5 3.1

Professional and related ...................................... 3.1 0.0 0.0 0.0 0.0 0.0 3.8 3.5

Teachers .......................................................... – – – – – – 8.1 –

Primary, secondary, and special education

school teachers .......................................... – – – – – – 10.1 –

Service ..................................................................... 5.1 0.0 0.0 0.0 0.0 0.0 6.2 5.7

Protective service ................................................ – – – – – – 9.4 –

Sales and office ....................................................... 5.9 0.0 0.0 0.0 0.0 0.0 5.5 3.4

Office and administrative support ........................ 6.3 0.0 0.0 0.0 0.0 0.0 6.0 3.9

Natural resources, construction, and maintenance – – – – – – 6.0 –

Full time ................................................................... 2.7 0.0 0.0 0.0 0.0 0.0 2.8 2.7

Part time .................................................................. – – – – – – 10.5 –

Union ....................................................................... 4.8 – – – – – 6.1 7.0

Nonunion ................................................................. 3.2 0.0 0.0 0.0 0.0 0.0 2.9 2.5

Average wage within the following categories:1

Lowest 25 percent ............................................... 4.9 0.0 0.0 0.0 0.0 – 4.8 4.6

Second 25 percent ............................................... 4.9 0.0 0.0 0.0 0.0 0.0 5.5 3.5

Third 25 percent ................................................... 4.8 – – – – – 4.9 2.7

Highest 25 percent ............................................... 5.2 – – – – – 6.2 4.7

Highest 10 percent ........................................... 6.2 – – – – – 8.1 5.5

Establishment characteristic

Service-providing industries ..................................... 3.0 0.0 0.0 0.0 0.0 0.0 3.0 2.8

Education and health services ............................. 3.8 0.0 0.0 0.0 0.0 0.0 4.4 4.5

Educational services ........................................ 4.9 – – – – – 6.9 5.3

Elementary and secondary schools ............. 7.4 – – – – – 10.0 7.8

Junior colleges, colleges, and universities ... – – – – – – 3.4 –

Healthcare and social assistance:

Hospitals .................................................... 7.1 – – – – – 6.0 6.4

Public administration ............................................ 5.9 – – – – – 5.9 2.0

1 to 99 workers ........................................................ 10.1 – – – – – 10.5 3.5

1 to 49 workers .................................................... – – – – – – 14.7 –

50 to 99 workers .................................................. – – – – – – 11.0 –

100 workers or more ................................................ 3.3 0.0 0.0 0.0 0.0 0.0 3.4 3.2

100 to 499 workers .............................................. 8.1 – – – – – 9.1 5.7

500 workers or more ............................................ 3.5 0.0 0.0 0.0 0.0 0.0 3.4 3.7

State government .................................................... 4.6 – – – – – 4.6 1.0

Local government .................................................... 3.1 0.0 0.0 0.0 0.0 0.0 3.6 3.6

See footnotes at end of table.
Table 37. Standard errors for savings and thrift plans: Default enrollment amount as a percent of the employee

maximum amount matched by employer, state and local government workers, 2016—continued

Characteristics

Automatic

enrollment

available

Default enrollment amount as a percent of the employee

maximum amount matched by employer Automatic

enrollment

not available

Not

determinable 10th

percentile

25th

percentile

50th

percentile

(median)

75th

percentile

90th

percentile

Geographic area

Northeast ................................................................. – – – – – – 9.2 –

Middle Atlantic ..................................................... – – – – – – – 6.7

South ....................................................................... 3.3 – – – – – 2.6 2.8

South Atlantic ....................................................... – – – – – – 3.4 –

East South Central ............................................... – – – – – – 5.5 5.5

West South Central .............................................. – – – – – – 5.3 –

Midwest .................................................................... 5.2 0.0 0.0 0.0 0.0 0.0 6.1 7.2

East North Central ............................................... 2.7 0.0 0.0 0.0 0.0 0.0 2.7 –

West ......................................................................... – – – – – – 7.6 –

Pacific .................................................................. – – – – – – 6.8 –

1 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold.

The categories were formed using percentile estimates generated using data from the National Compensation Survey publication, "Employer Costs for Employee Compensation - March

2016."

Note: Dashes indicate that no data were reported or that data do not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee

Benefit Terms" at www.bls.gov/ncs/ebs/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.
Technical Note

Estimates in this bulletin are from the National Compensation Survey (NCS), conducted by the U.S. 

Department of Labor, Bureau of Labor Statistics (BLS). This publication contains 2016 estimates on 

detailed employer-provided retirement plan provisions for state and local government workers in the 

United States. Excluded are federal government workers. Previous publications containing information on 

employee benefits for civilian, private industry, and state and local government workers are available on 

the BLS website: www.bls.gov/ncs/ebs. 

Survey scope and method

Information on the survey scope, sample design, data collection, estimation, reliability of estimates, and 

technical references are available in Chapter 8 of the BLS Handbook of 

Methods, www.bls.gov/opub/hom/pdf/homch8.pdf. Definitions of major plans, key provisions, and related 

benefit terms used by the National Compensation Survey are provided in the Glossary of Employee 

Benefit Terms, available online at www.bls.gov/ncs/ebs/glossary20162017.htm. For information on 

survey establishment response and on the number of workers represented by the survey, see Appendix 

tables 1 and 2, respectively. 

• Appendix Table 1 (TXT) (PDF) 

• Appendix Table 2 (TXT) (PDF) 

Calculation details

For data presented by wage category, average hourly earnings from sampled occupations within an 

establishment were used to produce estimates for worker groups within six earnings categories: the 

lowest 10 percent, the lowest 25 percent, the second 25 percent, the third 25 percent, the highest 25 

percent, and the highest 10 percent. The categories are based on March 2016 wages and salaries from 

the Employer Costs for Employee Compensation, available online at 

www.bls.gov/news.release/archives/ecec_06092016.pdf. 

The percentiles were computed using earnings reported for individual workers in sampled establishment 

jobs and their scheduled hours of work. Establishments in the survey are asked to report only individual 

worker earnings for each sample job. For the calculation of the hourly percentile values, the individual 

worker hourly earnings are weighted and arrayed from lowest to highest. The values corresponding to 

the percentiles are as follows:
Characteristics 

Hourly wage percentiles

10 25 50

(median) 75 90

State and local government workers $12.70 $16.71 $24.20 $35.99 $49.79

 

The lowest 10-percent and 25-percent wage categories include those occupations with an average hourly 

wage less than the 10th percentile value and 25th percentile value, respectively. The second 25-percent 

category includes those occupations that make at or above the 25th percentile value but less than the 

50th percentile value. The third 25-percent category includes those occupations that make at or above 

the 50th percentile value but less than the 75th percentile value. Finally, the highest 25- and 10-percent 

wage categories include those occupations with an average wage value greater than or equal to the 75th 

and 90th percentile value, respectively.

(Note: Individual workers can fall into an earnings category different from the average for the occupation 

into which they are classified because average hourly earnings for the occupation are used to produce 

the benefit estimates.)

Not determinable estimates

Some tables in this bulletin contain columns with estimates classified as "not determinable." Situations 

that result in this classification can vary. In detailed provisions of employer-provided retirement plans, the 

"not determinable" classification is used whenever no information on a particular plan feature is available 

from the Summary Plan Description (SPD). The SPD is used as a primary source of information on the 

provisions of a retirement plan. For example, in table 1, workers are classified as participating in defined 

benefit plans open to new employees and not open to new employees (frozen plans). Workers that were 

known to participate in a defined benefit plan, but whether the plan was open or closed to new 

employees was not specified, were classified into the "not determinable" category.

Interpreting the tables

All estimates shown in the table are based on the set of workers specified underneath the table title and 

on any subsets indicated by column headers. For example, the statement may indicate that “All workers 

participating in traditional defined benefit plans = 100 percent” or “All workers participating in savings 

and thrift plans with a specified matching percent = 100 percent.” 
Most of the estimates in this bulletin are expressed in terms of the percentage of workers participating in 

a particular benefit plan or the percentage covered by a specific provision. Some estimates, however, 

provide values other than percentages of workers, such as the median age requirement for eligibility to 

participate in a defined benefit retirement plan or the specified matching percent (by percentile) an 

employer will contribute to an employees’ savings and thrift retirement plan. Estimates in the non-shaded 

columns generally indicate percentages of workers. Estimates in shaded columns measure values other 

than the percent of workers.

Geographic areas

The census regions are defined as follows:

Northeast: New England and Middle Atlantic

South: South Atlantic, East South Central, and West South Central

Midwest: East North Central and West North Central

West: Mountain and Pacific

The census divisions are defined as follows: 

New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont

Middle Atlantic: New Jersey, New York, and Pennsylvania

South Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South 

Carolina, Virginia, and West Virginia

East South Central: Alabama, Kentucky, Mississippi, and Tennessee

West South Central: Arkansas, Louisiana, Oklahoma, and Texas

East North Central: Illinois, Indiana, Michigan, Ohio, and Wisconsin

West North Central: Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, and South Dakota

Mountain: Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, and Wyoming

Pacific: Alaska, California, Hawaii, Oregon, and Washington

Additional information

For research articles on employee benefits, see the Monthly Labor Review at www.bls.gov/opub/mlr,

Beyond the Numbers: Pay and Benefits at www.bls.gov/opub/btn, and The Economics Daily at 

www.bls.gov/opub/ted. 
Appendix table 1. Survey establishment response, state and

local government, 2016

Establishments Number of

establishments

Total in sampling frame1 ........................................................ 228,628

 Total in sample .................................................................... 1,596

 Responding2 ...................................................................... 1,447

 Refused3 ............................................................................ 140

 Out of business or not in survey scope .............................. 9

1 The sampling frame was developed from state unemployment insurance reports and is

based on the 2012 North American Industry Classification System (NAICS). With some

minor exceptions, an establishment is a single economic unit that engages in one, or

predominantly one, type of economic activity. For state and local government, an

establishment can include more than one physical location, such as a school district or a

police department. 2 Establishments that provided data at the initial interview. 3 Establishments that did not provide data at the initial interview. Data for establishments

not responding at the time of update interviews are imputed. Detailed information on

nonresponse adjustment and imputation can be found in BLS Handbook of Methods,

Chapter 8, “National Compensation Measures,” Bureau of Labor Statistics, on the Internet at

www.bls.gov/opub/hom/pdf/homch8.pdf.

Source: Bureau of Labor Statistics, National Compensation Survey.
Appendix table 2. Number of workers represented, state and

local government, 2016

Occupational group1 Estimated number

of workers2

All workers ............................................................................. 18,932,000

Management, professional, and related ............................ 10,858,000

Professional and related ............................................ 9,272,100

Teachers ................................................................ 5,005,000

Primary, secondary, and special education

school teachers ................................................ 3,838,600

Service ............................................................................... 3,862,500

Protective service .......................................................... 1,831,800

Sales and office ................................................................. 2,663,800

Office and administrative support .................................. 2,579,600

Natural resources, construction, and maintenance ........... 794,800

Production, transportation, and material moving ............... 752,900

1 The 2010 Standard Occupational Classification system is used to classify workers. 2 The numbers of workers represented by the survey are rounded to the nearest 100.

Estimates of the number of workers provide a description of the size and composition of the

labor force included in the survey. Estimates are not intended, however, for comparison to

other statistical series to measure employment trends or levels.

Source: Bureau of Labor Statistics, National Compensation Survey.