For release 10:00 a.m. (ET) Thursday, December 17, 2020 USDL-20-2266 

Technical information: (202) 691-6199 • ncsinfo@bls.gov • www.bls.gov/ect

Media contact: (202) 691-5902 • pressoffice@bls.gov 

EMPLOYER COSTS FOR EMPLOYEE COMPENSATION – SEPTEMBER 2020

Employer costs for employee compensation for civilian workers averaged $38.26 per hour worked in 

September 2020, the U.S. Bureau of Labor Statistics reported today. Wages and salaries cost employers

$26.25 while benefits cost $12.01. (See chart 1 and table 1.) 

Private industry worker compensation costs for employers averaged $35.95 per hour worked in 

September 2020. Wages and salaries averaged $25.23 and accounted for 70.2 percent of employer costs, 

while benefit costs averaged $10.72 and accounted for 29.8 percent. (See chart 1 and tables 1 and 4.) 

State and local government compensation costs averaged $52.94 per hour worked. Wages and salaries 

averaged $32.74 per hour worked and represented 61.8 percent of total compensation costs, while benefit 

costs averaged $20.20 and accounted for the remaining 38.2 percent. (See chart 1 and tables 1 and 3.)

Among state and local government industry groups, total compensation costs were $51.31 per hour 

worked in public administration and $55.27 in education and health services. Wages and salaries were

$30.91 in hospitals and $39.45 in junior colleges, colleges, and universities. (See chart 2 and table 3.)

Chart 2. Compensation costs in state and local 

government by industry group, September 2020

Chart 1. Employer costs per employee hour worked, 

September 2020

Coronavirus (COVID-19) Pandemic Impact on September 2020 ECEC Data

The Employer Costs for Employee Compensation (ECEC) reference date was September 12, 2020. 

Response rates for September were comparable with prior releases, and no changes in estimation 

procedures were necessary. Additional information is available at www.bls.gov/covid19/effects-of-covid19-on-workplace-injuries-and-illnesses-compensation-and-occupational-requirements.htm#ECEC. 
- 2 -

Benefit component costs for state and local government workers

Total benefits ($20.20 per hour worked) include supplemental pay ($0.54), legally required benefits

($2.91), paid leave ($3.99), insurance ($6.21), and retirement and savings ($6.56) costs. The average 

retirement and savings cost in the management, professional, and related occupations was $7.85 per hour 

worked or 12.4 percent of total compensation. (See charts 1 and 3 and tables 1 and 3.) 

Paid leave costs consist of personal ($0.34 per hour worked), sick ($1.01), holiday ($1.12), and 

vacation ($1.51) costs. The average paid leave cost in the junior colleges, colleges, and universities 

industry was $5.25 or 8.6 percent of total compensation. (See chart 4 and tables 1 and 3.) 

Supplemental pay costs include shift differentials, $0.05 per hour worked (0.1 percent of total 

compensation), overtime and premium pay, $0.24 (0.4 percent), and nonproduction bonuses, $0.25

(0.5 percent). (See tables 1 and 3.)

Insurance costs include short-term disability, $0.03 per hour worked (0.1 percent of total 

compensation), long-term disability, $0.05 (0.1 percent), life insurance, $0.07 (0.1 percent), and 

health insurance, $6.06 (11.4 percent). (See chart 3 and tables 1 and 3.) 

Retirement and savings costs include defined contribution plans, $0.44 per hour worked (0.8 percent of 

total compensation), and defined benefit plans, $6.11 (11.6 percent). (See tables 1 and 3.) 

Legally required benefit costs include state and federal unemployment insurance, $0.06 per hour 

worked (0.1 percent of total compensation), workers' compensation, $0.58 (1.1 percent), and Social 

Security and Medicare, $2.27 (4.3 percent). (See tables 1 and 3.) 

Note: Estimates for highlighted benefit components are available through the database query tool at

www.bls.gov/ncs/ect/data.htm.

___________

Employer Costs for Employee Compensation for December 2020 is scheduled to be released on 

Thursday, March 18, 2021, at 10:00 a.m. (ET).

Chart 4. Benefit costs in state and local government by 

industry group, September 2020

Chart 3. Benefit costs in state and local government by 

occupational group, September 2020
- 3 -

TECHNICAL NOTE

Employer Costs for Employee Compensation (ECEC), a product of the National Compensation Survey, 

provides the average employer cost for wages and salaries as well as benefits per employee hour 

worked. The ECEC covers the civilian economy, which includes data from both private industry and 

state and local government. Excluded from private industry are the self-employed, agricultural workers, 

and private household workers. Federal government workers are excluded from the public sector.

All workers are included in the benefit cost estimates including those that do not have plan access or do 

not participate. Costs are also affected by other factors such as cost sharing between employers and 

employees, plan features, and plan generosity. For the latest information on the percentage of workers 

with access to and participating in employer-sponsored benefit plans, including health care and 

retirement and savings plans, see www.bls.gov/ebs.

The “National Compensation Measures” provides additional details on the sample design, calculation 

methodology, and resources explaining changes over time. (See www.bls.gov/opub/hom/ncs/home.htm.)

Additional ECEC estimates, including historical data, are available in the ECEC database query tool at 

www.bls.gov/ncs/ect/data.htm.

Sample size: Data for this reference period were collected from a probability sample of approximately 

25,300 occupational observations selected from a sample of about 6,200 private industry establishments 

and approximately 7,800 occupational observations selected from a sample of about 1,400 state and 

local government establishments that provided data at the initial interview.

Measures of reliability: Relative standard errors (RSEs) provide users a tool to ascertain the quality of 

an estimate to ensure that it is within an acceptable range for their intended purpose. RSEs are available 

at www.bls.gov/ncs/ect/ecec-rse.htm and database query tool at www.bls.gov/ncs/ect/data.htm.

Comparisons: Compensation cost levels in state and local government should not be directly compared 

with levels in private industry. Differences between these sectors stem from factors such as variation in 

work activities and occupational structures.

Area definitions: Metropolitan area definitions have been updated based on Office of Management and 

Budget Bulletin No. 13-01, dated February 28, 2013. For more information see 

www.census.gov/programs-surveys/metro-micro.html.

Publication focus: Topics of news releases for the upcoming reference periods are as follows:

• December 2020—supplemental pay costs in private industry

• March 2021—compensation costs by wage percentile, and 15 metropolitan areas in private 

industry

• June 2021 —benefits costs in private industry

For 2021 ECEC release dates, see www.bls.gov/schedule/news_release/ecec.htm.
Table 1. Employer Costs for Employee Compensation by ownership

[Sept. 2020]

Compensation component

Civilian workers

1 Private industry

workers

Cost ($) Percent of compensation Cost ($) Percent of compensation 

Total compensation

2............................................... 38.26 100.0 35.95 100.0 

Wages and salaries............................................. 26.25 68.6 25.23 70.2 Total benefits..................................................... 12.01 31.4 10.72 29.8 

Paid leave...................................................... 2.81 7.4 2.63 7.3 

Vacation..................................................... 1.38 3.6 1.35 3.8 

Holiday....................................................... 0.83 2.2 0.78 2.2 

Sick........................................................... 0.45 1.2 0.36 1.0 

Personal..................................................... 0.16 0.4 0.13 0.4 

Supplemental pay............................................. 1.13 3.0 1.23 3.4 

Overtime and premium3................................... 0.31 0.8 0.33 0.9 

Shift differentials............................................ 0.08 0.2 0.08 0.2 

Nonproduction bonuses.................................... 0.74 1.9 0.82 2.3 

Insurance....................................................... 3.31 8.7 2.86 8.0 

Life............................................................ 0.05 0.1 0.04 0.1 

Health........................................................ 3.15 8.2 2.70 7.5 Short-term disability........................................ 0.07 0.2 0.08 0.2 

Long-term disability......................................... 0.05 0.1 0.04 0.1 

Retirement and savings...................................... 1.99 5.2 1.27 3.5 

Defined benefit.............................................. 1.22 3.2 0.45 1.2 Defined contribution........................................ 0.77 2.0 0.82 2.3 

Legally Required benefits.................................... 2.76 7.2 2.73 7.6 

Social Security and Medicare............................. 2.14 5.6 2.12 5.9 

Social Security

4.......................................... 1.70 4.5 1.70 4.7 

Medicare.................................................. 0.44 1.1 0.42 1.2 

Federal unemployment insurance........................ 0.02 0.1 0.02 0.1 

State unemployment insurance........................... 0.12 0.3 0.13 0.4 

Workers’ compensation.................................... 0.47 1.2 0.45 1.3 

1 Includes workers in the private nonfarm economy except those in private households, and workers in the public sector, except the federal government.2 Includes costs for wages and salaries and benefits.3 Includes premium pay for work (such as overtime, weekends, and holidays) in addition to the regular work schedule.4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.5 Cost per hour worked is $0.01 or less.6 Less than .05 percent.

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Table 2. Employer Costs for Employee Compensation for civilian workers by occupational and industry group

[Sept. 2020]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent 

Civilian workers

2............................ 38.26 100.0 26.25 68.6 12.01 31.4 2.81 7.4 1.13 3.0 3.31 8.7 

Occupational group

Management, professional, and

related................................... 62.45 100.0 42.63 68.3 19.82 31.7 5.38 8.6 1.81 2.9 5.01 8.0 Management, business and

financial............................... 71.35 100.0 48.82 68.4 22.53 31.6 6.80 9.5 2.96 4.2 4.87 6.8 

Professional and related.............. 58.41 100.0 39.82 68.2 18.59 31.8 4.73 8.1 1.29 2.2 5.07 8.7 

Teachers

3............................ 66.01 100.0 44.76 67.8 21.25 32.2 3.42 5.2 0.25 0.4 6.53 9.9 

Primary, secondary, and

special education schoolteachers......................... 65.76 100.0 43.62 66.3 22.14 33.7 3.01 4.6 0.22 0.3 7.17 10.9 

Registered nurses................... 59.92 100.0 38.82 64.8 21.10 35.2 5.87 9.8 2.31 3.8 5.79 9.7 

Sales and office........................... 27.91 100.0 19.61 70.3 8.30 29.7 1.89 6.8 0.72 2.6 2.66 9.5 

Sales and related...................... 26.13 100.0 19.89 76.1 6.25 23.9 1.46 5.6 0.69 2.6 1.52 5.8 Office and administrative support. . .. 28.99 100.0 19.44 67.1 9.55 32.9 2.15 7.4 0.73 2.5 3.36 11.6 

Service..................................... 20.74 100.0 14.73 71.0 6.01 29.0 1.12 5.4 0.45 2.2 1.73 8.3 Natural resources, construction, and

maintenance............................ 37.89 100.0 25.47 67.2 12.42 32.8 2.07 5.5 1.34 3.5 3.35 8.8 Construction, extraction, farming,

fishing, and forestry................. 38.48 100.0 25.50 66.3 12.98 33.7 1.66 4.3 1.40 3.6 3.42 8.9 

Installation, maintenance, and

repair.................................. 37.23 100.0 25.44 68.3 11.79 31.7 2.51 6.8 1.27 3.4 3.28 8.8 

Production, transportation, and

material moving........................ 30.18 100.0 19.97 66.2 10.22 33.8 1.85 6.1 1.28 4.2 3.13 10.4 Production.............................. 28.80 100.0 19.10 66.3 9.71 33.7 1.80 6.2 1.42 4.9 3.17 11.0 Transportation and material

moving................................ 31.44 100.0 20.76 66.0 10.68 34.0 1.90 6.0 1.14 3.6 3.09 9.8 

Industry group

Education and health services.......... 43.39 100.0 29.36 67.7 14.03 32.3 3.31 7.6 0.67 1.5 4.32 9.9 

Educational services.................. 54.62 100.0 36.05 66.0 18.57 34.0 3.50 6.4 0.26 0.5 5.92 10.8 

Elementary and secondary

schools............................. 53.82 100.0 35.21 65.4 18.61 34.6 2.85 5.3 0.21 0.4 6.17 11.5 

Junior colleges, colleges, and

universities........................ 60.61 100.0 40.08 66.1 20.53 33.9 5.27 8.7 0.37 0.6 6.02 9.9 

Health care and social assistance. .. 37.12 100.0 25.62 69.0 11.50 31.0 3.20 8.6 0.89 2.4 3.43 9.2 

Hospitals............................. 51.24 100.0 32.83 64.1 18.41 35.9 4.95 9.7 1.92 3.7 5.54 10.8 

1 Includes costs for wages and salaries and benefits.2 Includes workers in the private nonfarm economy except those in private households, and workers in the public sector, except the federal government.3 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.

- 5 -
Table 3. Employer Costs for Employee Compensation for state and local government workers by occupational and indu

[Sept. 2020]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent 

State and local government workers. . . .. 52.94 100.0 32.74 61.8 20.20 38.2 3.99 7.5 0.54 1.0 6.21 11.7 

Occupational group

Management, professional, and

related................................... 63.49 100.0 40.68 64.1 22.80 35.9 4.49 7.1 0.42 0.7 6.77 10.7 Professional and related.............. 61.67 100.0 39.83 64.6 21.84 35.4 3.99 6.5 0.39 0.6 6.73 10.9 

Teachers

2............................ 69.85 100.0 46.44 66.5 23.40 33.5 3.44 4.9 0.25 0.4 7.27 10.4 

Primary, secondary, and

special education schoolteachers......................... 69.80 100.0 45.81 65.6 23.99 34.4 3.12 4.5 0.23 0.3 7.77 11.1 

Sales and office........................... 36.90 100.0 21.12 57.2 15.79 42.8 3.23 8.8 0.34 0.9 5.87 15.9 

Office and administrative support. . .. 37.05 100.0 21.15 57.1 15.90 42.9 3.24 8.7 0.34 0.9 5.95 16.0 

Service..................................... 39.30 100.0 22.37 56.9 16.93 43.1 3.33 8.5 0.86 2.2 4.96 12.6 

Industry group

Education and health services.......... 55.27 100.0 35.51 64.3 19.76 35.7 3.61 6.5 0.36 0.7 6.35 11.5 

Educational services.................. 56.80 100.0 36.75 64.7 20.05 35.3 3.43 6.0 0.26 0.5 6.47 11.4 

Elementary and secondary

schools............................. 55.36 100.0 35.86 64.8 19.50 35.2 2.85 5.2 0.22 0.4 6.52 11.8 

Junior colleges, colleges, and

universities........................ 61.16 100.0 39.45 64.5 21.71 35.5 5.25 8.6 0.34 0.6 6.29 10.3 

Health care and social assistance. .. 46.88 100.0 28.74 61.3 18.13 38.7 4.57 9.7 0.93 2.0 5.66 12.1 

Hospitals............................. 49.53 100.0 30.91 62.4 18.61 37.6 4.84 9.8 1.07 2.2 5.66 11.4 

Public administration..................... 51.31 100.0 29.40 57.3 21.91 42.7 4.82 9.4 0.81 1.6 6.22 12.1 

1 Includes costs for wages and salaries and benefits.2 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.

- 6 -
Table 4. Employer Costs for Employee Compensation for private industry workers by occupational and industry group

[Sept. 2020]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent 

Private industry workers.................... 35.95 100.0 25.23 70.2 10.72 29.8 2.63 7.3 1.23 3.4 2.86 8.0 

Occupational group

Management, professional, and

related................................... 62.12 100.0 43.27 69.7 18.85 30.3 5.67 9.1 2.27 3.7 4.44 7.1 Management, business, and

financial............................... 71.01 100.0 49.25 69.4 21.77 30.6 6.73 9.5 3.28 4.6 4.60 6.5 

Professional and related.............. 56.98 100.0 39.82 69.9 17.17 30.1 5.06 8.9 1.69 3.0 4.34 7.6 

Sales and office........................... 27.12 100.0 19.48 71.8 7.65 28.2 1.77 6.5 0.75 2.8 2.38 8.8 

Sales and related...................... 26.10 100.0 19.89 76.2 6.21 23.8 1.45 5.6 0.69 2.6 1.51 5.8 Office and administrative support. . .. 27.84 100.0 19.20 69.0 8.64 31.0 1.99 7.1 0.79 2.8 2.99 10.7 

Service..................................... 17.93 100.0 13.57 75.7 4.36 24.3 0.78 4.4 0.39 2.2 1.24 6.9 Natural resources, construction, and

maintenance............................ 37.30 100.0 25.38 68.0 11.92 32.0 1.91 5.1 1.38 3.7 3.13 8.4 Construction, extraction, farming,

fishing, and forestry................. 37.98 100.0 25.45 67.0 12.53 33.0 1.48 3.9 1.46 3.8 3.20 8.4 

Installation, maintenance, and

repair.................................. 36.55 100.0 25.30 69.2 11.25 30.8 2.39 6.5 1.29 3.5 3.06 8.4 

Production, transportation, and

material moving........................ 29.73 100.0 19.81 66.6 9.92 33.4 1.81 6.1 1.29 4.4 3.01 10.1 Production.............................. 28.52 100.0 18.97 66.5 9.55 33.5 1.76 6.2 1.43 5.0 3.12 10.9 Transportation and material

moving................................ 30.89 100.0 20.62 66.8 10.27 33.2 1.85 6.0 1.17 3.8 2.90 9.4 

Industry group

Goods-producing

2........................ 40.49 100.0 27.27 67.4 13.21 32.6 2.60 6.4 1.71 4.2 3.72 9.2 

Construction............................ 40.49 100.0 27.98 69.1 12.52 30.9 1.79 4.4 1.39 3.4 3.29 8.1 Manufacturing.......................... 39.89 100.0 26.51 66.5 13.37 33.5 3.02 7.6 1.88 4.7 3.94 9.9 

Aircraft manufacturing.............. 72.71 100.0 44.99 61.9 27.71 38.1 6.79 9.3 3.86 5.3 7.21 9.9 

Service-providing

3........................ 35.00 100.0 24.80 70.9 10.20 29.1 2.64 7.5 1.13 3.2 2.68 7.6 

Trade, transportation, and utilities. .. 29.71 100.0 20.96 70.5 8.75 29.5 1.90 6.4 0.88 3.0 2.39 8.0 

Wholesale trade..................... 38.34 100.0 27.05 70.5 11.29 29.5 2.81 7.3 1.27 3.3 2.95 7.7 Retail trade........................... 21.05 100.0 15.95 75.8 5.10 24.2 1.02 4.9 0.48 2.3 1.37 6.5 Transportation and warehousing... 41.11 100.0 26.70 64.9 14.41 35.1 2.98 7.2 1.44 3.5 4.17 10.1 Utilities................................ 66.97 100.0 41.17 61.5 25.80 38.5 5.94 8.9 2.19 3.3 6.36 9.5 

Information.............................. 57.13 100.0 38.35 67.1 18.78 32.9 5.18 9.1 2.65 4.6 5.01 8.8 Financial activities..................... 50.68 100.0 33.97 67.0 16.72 33.0 4.45 8.8 2.94 5.8 4.38 8.6 

Financial and insurance............ 55.96 100.0 36.96 66.1 19.00 33.9 5.05 9.0 3.61 6.5 4.87 8.7 

Credit intermediation and

related activities................ 48.85 100.0 32.56 66.6 16.29 33.4 4.49 9.2 2.52 5.2 4.54 9.3 

Insurance carriers and related

activities......................... 52.36 100.0 34.21 65.3 18.15 34.7 4.63 8.9 3.20 6.1 4.84 9.2 

Real estate and rental and

leasing............................. 34.95 100.0 25.04 71.6 9.91 28.4 2.66 7.6 0.93 2.7 2.90 8.3 

Professional and business

services............................... 43.75 100.0 31.37 71.7 12.37 28.3 3.55 8.1 1.58 3.6 2.79 6.4 

See footnotes at end of table.

- 7 -
Table 4. Employer Costs for Employee Compensation for private industry workers by occupational and industry group — 

[Sept. 2020]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent 

Professional and technical

services............................ 57.29 100.0 41.08 71.7 16.21 28.3 5.12 8.9 1.94 3.4 3.58 6.2 

Administrative and waste

services............................ 24.36 100.0 18.38 75.5 5.98 24.5 1.21 5.0 0.71 2.9 1.52 6.3 

Education and health services....... 37.56 100.0 26.34 70.1 11.22 29.9 3.16 8.4 0.81 2.2 3.32 8.8 

Educational services................ 47.03 100.0 33.60 71.4 13.43 28.6 3.73 7.9 0.26 0.6 3.98 8.5 

Junior colleges, colleges,

universities and professionalschools.......................... 59.56 100.0 41.27 69.3 18.28 30.7 5.30 8.9 0.43 0.7 5.53 9.3 

Health care and social

assistance......................... 36.28 100.0 25.36 69.9 10.93 30.1 3.08 8.5 0.89 2.5 3.23 8.9 

Leisure and hospitality................ 16.25 100.0 12.88 79.3 3.37 20.7 0.52 3.2 0.24 1.5 0.80 4.9 

Accommodation and food

services............................ 15.65 100.0 12.42 79.4 3.23 20.6 0.47 3.0 0.25 1.6 0.75 4.8 

Other services.......................... 28.38 100.0 21.41 75.4 6.98 24.6 1.74 6.1 0.45 1.6 1.67 5.9 

1 Includes costs for wages and salaries and benefits.2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professio

management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and services; and other services, except public administration.

- 8 -
Table 5. Employer Costs for Employee Compensation for private industry workers by bargaining and work status

[Sept. 2020]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent 

Union

All workers................................. 49.74 100.0 29.62 59.6 20.12 40.4 3.55 7.1 1.82 3.7 6.86 13.8 Goods-producing

2........................ 53.41 100.0 30.58 57.2 22.84 42.8 2.96 5.5 2.49 4.7 7.75 14.5 

Service-providing

3........................ 48.09 100.0 29.19 60.7 18.90 39.3 3.82 7.9 1.52 3.2 6.46 13.4 

Nonunion

All workers................................. 34.72 100.0 24.84 71.5 9.88 28.5 2.55 7.3 1.18 3.4 2.50 7.2 Goods-producing

2........................ 38.28 100.0 26.71 69.8 11.57 30.2 2.54 6.6 1.58 4.1 3.03 7.9 

Service-providing

3........................ 34.04 100.0 24.48 71.9 9.56 28.1 2.55 7.5 1.10 3.2 2.40 7.0 

Full-time

All workers................................. 41.43 100.0 28.54 68.9 12.89 31.1 3.26 7.9 1.51 3.7 3.51 8.5 

Occupational group

Management, professional and

related................................ 64.45 100.0 44.56 69.1 19.89 30.9 6.03 9.4 2.42 3.8 4.71 7.3 Management, business, and

financial............................ 71.93 100.0 49.75 69.2 22.19 30.8 6.89 9.6 3.33 4.6 4.71 6.6 

Professional and related........... 59.54 100.0 41.16 69.1 18.38 30.9 5.47 9.2 1.82 3.1 4.71 7.9 

Sales and office........................ 31.60 100.0 22.12 70.0 9.48 30.0 2.31 7.3 0.97 3.1 3.04 9.6 

Sales and related................... 35.51 100.0 26.29 74.0 9.22 26.0 2.39 6.7 1.09 3.1 2.35 6.6 Office and administrative

support............................. 29.78 100.0 20.18 67.8 9.60 32.2 2.27 7.6 0.91 3.0 3.36 11.3 

Service.................................. 21.41 100.0 15.32 71.6 6.08 28.4 1.23 5.7 0.57 2.6 2.04 9.5 Natural resources, construction, and

maintenance......................... 38.26 100.0 25.89 67.7 12.37 32.3 2.00 5.2 1.44 3.8 3.29 8.6 Construction, extraction, farming,

fishing, and forestry.............. 38.81 100.0 25.89 66.7 12.92 33.3 1.55 4.0 1.52 3.9 3.31 8.5 

Installation, maintenance, and

repair............................... 37.65 100.0 25.88 68.8 11.76 31.2 2.51 6.7 1.35 3.6 3.26 8.7 

Production, transportation, and

material moving..................... 31.76 100.0 20.92 65.9 10.83 34.1 2.05 6.5 1.45 4.6 3.32 10.5 Production............................ 29.62 100.0 19.51 65.9 10.11 34.1 1.88 6.4 1.53 5.2 3.35 11.3 Transportation and material

moving............................. 34.25 100.0 22.57 65.9 11.68 34.1 2.25 6.6 1.36 4.0 3.29 9.6 

Industry group

Goods-producing

2..................... 40.98 100.0 27.54 67.2 13.44 32.8 2.66 6.5 1.74 4.3 3.80 9.3 

Construction......................... 41.03 100.0 28.24 68.8 12.79 31.2 1.83 4.5 1.42 3.5 3.39 8.3 Manufacturing....................... 40.34 100.0 26.78 66.4 13.56 33.6 3.07 7.6 1.91 4.7 4.00 9.9 

Service-providing

3..................... 41.56 100.0 28.83 69.4 12.73 30.6 3.44 8.3 1.45 3.5 3.42 8.2 

Trade, transportation, and

utilities.............................. 36.13 100.0 24.89 68.9 11.23 31.1 2.63 7.3 1.18 3.3 3.07 8.5 

Information........................... 62.77 100.0 41.86 66.7 20.91 33.3 5.82 9.3 2.97 4.7 5.57 8.9 Financial activities................... 53.09 100.0 35.37 66.6 17.72 33.4 4.76 9.0 3.13 5.9 4.65 8.8 Professional and business

services............................ 47.85 100.0 33.93 70.9 13.92 29.1 4.07 8.5 1.79 3.7 3.20 6.7 

Education and health services. . .. 40.61 100.0 27.98 68.9 12.64 31.1 3.64 9.0 0.87 2.1 3.90 9.6 

See footnotes at end of table.

- 9 -
Table 5. Employer Costs for Employee Compensation for private industry workers by bargaining and work status — Co

[Sept. 2020]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent 

Leisure and hospitality.............. 21.29 100.0 15.84 74.4 5.45 25.6 1.09 5.1 0.43 2.0 1.65 7.7 Other services....................... 33.19 100.0 24.21 72.9 8.99 27.1 2.42 7.3 0.54 1.6 2.39 7.2 

Part-time

All workers................................. 18.98 100.0 14.98 78.9 4.00 21.1 0.67 3.5 0.34 1.8 0.85 4.5 

Occupational group

Management, professional and

related................................ 42.21 100.0 32.22 76.3 10.00 23.7 2.57 6.1 0.99 2.3 2.09 4.9 Professional and related........... 42.32 100.0 32.11 75.9 10.21 24.1 2.66 6.3 0.90 2.1 2.23 5.3 

Sales and office........................ 16.51 100.0 13.22 80.1 3.29 19.9 0.49 3.0 0.23 1.4 0.81 4.9 

Sales and related................... 14.86 100.0 12.25 82.4 2.61 17.6 0.33 2.2 0.21 1.4 0.50 3.4 Office and administrative

support............................. 19.32 100.0 14.87 77.0 4.45 23.0 0.77 4.0 0.27 1.4 1.35 7.0 

Service.................................. 14.30 100.0 11.74 82.1 2.56 17.9 0.32 2.2 0.21 1.5 0.41 2.8 Production, transportation, and

material moving..................... 19.59 100.0 14.26 72.8 5.33 27.2 0.57 2.9 0.51 2.6 1.44 7.4 Transportation and material

moving............................. 20.62 100.0 14.67 71.1 5.95 28.9 0.61 3.0 0.57 2.8 1.71 8.3 

Industry group

Service-providing

3..................... 18.91 100.0 14.93 79.0 3.98 21.0 0.67 3.5 0.34 1.8 0.85 4.5 

Trade, transportation, and

utilities.............................. 17.47 100.0 13.46 77.0 4.01 23.0 0.51 2.9 0.30 1.7 1.09 6.2 

Professional and business

services............................ 21.17 100.0 17.30 81.7 3.87 18.3 0.70 3.3 0.44 2.1 0.54 2.5 

Education and health services. . .. 28.48 100.0 21.46 75.4 7.02 24.6 1.73 6.1 0.65 2.3 1.61 5.6 Leisure and hospitality.............. 12.82 100.0 10.86 84.7 1.96 15.3 0.12 1.0 0.11 0.9 0.22 1.7 

1 Includes costs for wages and salaries and benefits.2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professio

management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and services; and other services, except public administration.

4 The relative standard error for this estimate is greater than 30 percent.

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Table 6. Employer Costs for Employee Compensation for private industry workers by establishment size and industry g

[Sept. 2020]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent 

All workers

1-99 workers................................. 29.67 100.0 21.97 74.0 7.70 26.0 1.84 6.2 0.75 2.5 1.95 6.6 

1-49 workers.............................. 28.69 100.0 21.51 75.0 7.18 25.0 1.73 6.0 0.70 2.4 1.74 6.1 50-99 workers............................. 33.15 100.0 23.58 71.1 9.57 28.9 2.20 6.6 0.92 2.8 2.69 8.1 

100 workers or more........................ 43.50 100.0 29.15 67.0 14.35 33.0 3.58 8.2 1.80 4.1 3.95 9.1 

100-499 workers.......................... 36.74 100.0 25.50 69.4 11.25 30.6 2.74 7.5 1.19 3.2 3.16 8.6 500 workers or more..................... 52.43 100.0 33.98 64.8 18.44 35.2 4.70 9.0 2.61 5.0 4.99 9.5 

Goods-producing

2

1-99 workers.............................. 34.40 100.0 24.52 71.3 9.87 28.7 1.72 5.0 1.16 3.4 2.62 7.6 

1-49 workers............................ 32.26 100.0 23.53 73.0 8.73 27.0 1.52 4.7 1.04 3.2 2.17 6.7 50-99 workers.......................... 39.33 100.0 26.80 68.2 12.52 31.8 2.18 5.5 1.44 3.7 3.67 9.3 

100 workers or more..................... 46.04 100.0 29.78 64.7 16.26 35.3 3.41 7.4 2.22 4.8 4.73 10.3 

100-499 workers....................... 43.01 100.0 28.45 66.1 14.56 33.9 2.97 6.9 1.76 4.1 4.27 9.9 500 workers or more.................. 50.56 100.0 31.76 62.8 18.80 37.2 4.06 8.0 2.90 5.7 5.41 10.7 

Service-providing

3

1-99 workers.............................. 28.82 100.0 21.51 74.6 7.31 25.4 1.86 6.4 0.67 2.3 1.83 6.4 

1-49 workers............................ 28.13 100.0 21.20 75.4 6.93 24.6 1.76 6.3 0.65 2.3 1.68 6.0 50-99 workers.......................... 31.52 100.0 22.73 72.1 8.79 27.9 2.21 7.0 0.78 2.5 2.44 7.7 

100 workers or more..................... 42.86 100.0 28.99 67.6 13.87 32.4 3.63 8.5 1.70 4.0 3.75 8.8 

100-499 workers....................... 35.07 100.0 24.71 70.5 10.36 29.5 2.68 7.7 1.04 3.0 2.86 8.2 500 workers or more.................. 52.86 100.0 34.50 65.3 18.36 34.7 4.84 9.2 2.55 4.8 4.90 9.3 

1 Includes costs for wages and salaries and benefits.2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professio

management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and services; and other services, except public administration.

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Table 7. Employer Costs for Employee Compensation for private industry workers by census region and division

[Sept. 2020]

Area

1

Total

compensation

2

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent Cost ($) Percent 

Northeast..................................... 40.58 100.0 27.88 68.7 12.69 31.3 3.23 8.0 1.43 3.5 3.38 8.3 

New England.............................. 41.76 100.0 28.74 68.8 13.03 31.2 3.33 8.0 1.36 3.3 3.42 8.2 Middle Atlantic............................ 40.15 100.0 27.58 68.7 12.58 31.3 3.20 8.0 1.45 3.6 3.36 8.4 

South......................................... 31.59 100.0 22.71 71.9 8.87 28.1 2.19 6.9 1.12 3.5 2.21 7.0 

South Atlantic............................. 32.43 100.0 23.30 71.8 9.13 28.2 2.27 7.0 1.08 3.3 2.30 7.1 East South Central....................... 28.89 100.0 20.59 71.3 8.30 28.7 1.98 6.8 0.97 3.3 2.25 7.8 West South Central...................... 31.35 100.0 22.67 72.3 8.68 27.7 2.13 6.8 1.25 4.0 2.03 6.5 

Midwest....................................... 34.14 100.0 23.58 69.1 10.56 30.9 2.40 7.0 1.29 3.8 3.03 8.9 

East North Central........................ 34.80 100.0 23.94 68.8 10.86 31.2 2.43 7.0 1.38 4.0 3.08 8.8 West North Central....................... 32.70 100.0 22.80 69.7 9.90 30.3 2.32 7.1 1.11 3.4 2.93 9.0 

West.......................................... 40.82 100.0 28.69 70.3 12.13 29.7 3.06 7.5 1.16 2.8 3.26 8.0 

Mountain................................... 34.43 100.0 24.27 70.5 10.15 29.5 2.45 7.1 1.16 3.4 2.76 8.0 Pacific...................................... 43.55 100.0 30.58 70.2 12.97 29.8 3.33 7.6 1.16 2.7 3.47 8.0 

1 The census divisions are defined as follows: New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont; Middle Atlantic: N

Pennsylvania; South Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South Carolina, Virginia, and West Virginia; East SoutMississippi, and Tennessee; West South Central: Arkansas, Louisiana, Oklahoma, and Texas; East North Central: Illinois, Indiana, Michigan, Ohio, and WisconMinnesota, Missouri, Nebraska, North Dakota, and South Dakota; Mountain: Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, and Wyoming; anOregon, and Washington.

2 Includes costs for wages and salaries and benefits.

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