For release 10:00 a.m. (EST) Friday, December 15, 2017 USDL-17-1646

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 2017 

Employer costs for employee compensation averaged $35.64 per hour worked in September 2017, the 

U.S. Bureau of Labor Statistics reported today. Wages and salaries averaged $24.33 per hour worked 

and accounted for 68.3 percent of these costs, while benefit costs averaged $11.31 and accounted for the 

remaining 31.7 percent. Total employer compensation costs for private industry workers averaged 

$33.55 per hour worked in September 2017. Total employer compensation costs for state and local 

government workers averaged $48.78 per hour worked in September 2017.

Highlights of employer compensation costs per hour worked for state and local government workers, 

September 2017:

 State and local government employers spent an average of $48.78 per hour worked for employee

total compensation.

 Employer costs for wages and salaries averaged $30.54 per hour and accounted for 62.6 percent

of compensation costs. (See table 3.)

 Employer costs for benefits averaged $18.24 per hour worked and accounted for the remaining

37.4 percent. (See table 3.)

 Employer costs by occupational group ranged from $33.64 per hour worked for sales and office

workers to $58.76 per hour worked for management, professional, and related workers. This

Chart 1. Employer costs for retirement and savings 

benefits, selected occupational groups, state and local 

government workers, September 2017

Chart 2. Percent of total compensation, selected benefits, 

state and local government workers, September 2017 

Cost per hour worked Percent of total compensation

$0.00

$1.50

$3.00

$4.50

$6.00

$7.50

Management,

professional,

and related

Sales and

office

Service

0%

2%

4%

6%

8%

10%

12%

14%

Health

insurance

Defined

benefit

Defined

contribution
- 2 -

major occupational group includes teachers, whose compensation costs averaged $64.77 per hour 

worked. Service workers averaged $35.59. (See table 4.)

 Employers spent $5.56 per hour worked, or 11.4 percent of total compensation for retirement

and savings benefits. (See table 3.)

 Employer costs for retirement and savings for management, professional, and related workers

averaged $6.68 per hour worked. Employer costs for retirement and savings for sales and office

workers averaged $3.44, and service workers averaged $4.48. (See table 4.)

 Included in retirement and savings benefits were employer costs for defined benefit plans,

which averaged $5.16 per hour (10.6 percent of total compensation), and defined contribution

plans, which averaged 39 cents (0.8 percent). (See chart 2 and table 3.)

 Insurance benefit costs averaged $5.80 per hour, or 11.9 percent of total compensation. The

largest component of insurance costs was health insurance, which averaged $5.65, or 11.6

percent of total compensation. (See chart 2 and table 3.)

 Employer costs for paid leave include vacation, holiday, sick leave, and personal leave. The

average cost for paid leave was $3.68 per hour worked for state and local government

employees. (See table 3.)

 Employer costs for legally required benefits, including Social Security, Medicare,

unemployment insurance (both state and federal), and workers’ compensation, averaged $2.71

per hour worked. (See table 3.) 

Benefit costs in private industry 

Private industry employer costs for paid leave averaged $2.32 per hour worked or 6.9 percent of total 

compensation, supplemental pay averaged $1.19 or 3.6 percent, insurance benefits averaged $2.68 or 

8.0 percent, retirement and savings costs averaged $1.39 or 4.1 percent, and legally required benefits

averaged $2.62 per hour worked or 7.8 percent. (See table A and table 5.) 

Table A. Relative importance of employer costs for employee compensation, September 2017 

Compensation 

component

Civilian 

workers1

Private 

industry

State and local 

government

Wages and salaries 68.3% 69.6% 62.6%

Benefits 31.7 30.4 37.4

 Paid leave 7.0 6.9 7.5

 Supplemental pay 3.1 3.6 1.0

 Insurance 8.7 8.0 11.9

 Health 8.3 7.5 11.6

 Retirement and savings 5.5 4.1 11.4

 Defined benefit 3.5 1.9 10.6

 Defined contribution 2.0 2.2 0.8

 Legally required 7.4 7.8 5.6

1 Includes workers in the private nonfarm economy except those in private households, and

 workers in the public sector, except the federal government. 

____________

Employer Costs for Employee Compensation for December 2017 is scheduled to be released 

on Tuesday, March 20, 2018, at 10:00 a.m. (EDT).
- 3 -

TECHNICAL NOTE

Employer Costs for Employee Compensation (ECEC) measures the average cost to employers for wages 

and salaries and benefits per employee hour worked. The ECEC includes the civilian economy, which 

includes data from both private industry and state and local government. Excluded from private industry 

are the self-employed and farm and private household workers. Federal government workers are 

excluded from the public sector. The private industry series and the state and local government series 

provide data for the two sectors separately.

Sample size

Data for the September 2017 reference period were collected from a probability sample of 

approximately 27,500 occupational observations selected from a sample of about 6,700 private industry 

establishments and approximately 8,100 occupational observations selected from a sample of about 

1,400 state and local government establishments that provided data at the initial interview. 

ECEC benchmarking by establishment size and industry

For information on benchmarking by industry, see The Weighting Process Used in the Employer Costs 

for Employee Compensation Series for the National Compensation Survey, at 

www.bls.gov/osmr/pdf/st110220.pdf.

Comparing private and public sector data

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

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

activities and occupational structures. Manufacturing and sales, for example, make up a large part of 

private industry work activities but are rare in state and local government. Professional and 

administrative support occupations (including teachers) account for two-thirds of the state and local 

government workforce, compared with one-half of private industry.

ECEC quarterly publication focus

ECEC news releases are published quarterly, providing civilian, private industry, and state and local 

government cost per hour estimates as well as additional detail on a specific compensation cost topic of 

interest. This quarter’s release focuses on retirement benefit costs in state and local government. Topics 

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

 December 2017—Supplemental pay benefits in private industry

 March 2018—Compensation costs in selected metropolitan areas and health benefit costs in 

private industry

ECEC detailed information and measures

For detailed information on Employer Costs for Employee Compensation, see Chapter 8,”National 

Compensation Measures,” of the BLS Handbook of Methods at 

www.bls.gov/opub/hom/pdf/homch8.pdf.

The National Compensation Survey also produces data on the percentage of state and local government 

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

well as retirement and savings plans. Employer costs for retirement and savings plans are affected by 

several factors, including the percentage of employees participating in employer-sponsored plans. For 

the latest information on retirement and savings provisions, see www.bls.gov/ebs.
Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:

civilian workers, by major occupational and industry group, September 2017

Compensation

component

Occupational group

All

workers1

Management,

professional,

and

related

Sales

and

office

Service

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $35.64 100.0 $59.41 100.0 $25.57 100.0 $18.18 100.0

Wages and salaries .............................................. 24.33 68.3 40.19 67.6 17.95 70.2 13.04 71.7

Total benefits ........................................................ 11.31 31.7 19.23 32.4 7.62 29.8 5.14 28.3

Paid leave ......................................................... 2.51 7.0 4.82 8.1 1.70 6.7 0.91 5.0

Vacation ........................................................ 1.22 3.4 2.33 3.9 0.85 3.3 0.43 2.4

Holiday .......................................................... 0.75 2.1 1.39 2.3 0.52 2.0 0.27 1.5

Sick ............................................................... 0.37 1.1 0.78 1.3 0.22 0.9 0.15 0.8

Personal ....................................................... 0.16 0.4 0.32 0.5 0.12 0.5 0.05 0.3

Supplemental pay ............................................. 1.10 3.1 2.11 3.5 0.61 2.4 0.31 1.7

Overtime and premium4 ............................... 0.26 0.7 0.16 0.3 0.15 0.6 0.15 0.8

Shift differentials ........................................... 0.06 0.2 0.08 0.1 0.02 0.1 0.06 0.3

Nonproduction bonuses ................................ 0.78 2.2 1.87 3.1 0.43 1.7 0.11 0.6

Insurance .......................................................... 3.11 8.7 4.82 8.1 2.44 9.6 1.42 7.8

Life ................................................................ 0.05 0.1 0.08 0.1 0.03 0.1 0.02 0.1

Health ........................................................... 2.96 8.3 4.56 7.7 2.34 9.2 1.37 7.6

Short-term disability ...................................... 0.06 0.2 0.09 0.2 0.04 0.2 0.02 0.1

Long-term disability ...................................... 0.05 0.1 0.08 0.1 0.03 0.1 5 ( ) 6 ( )

Retirement and savings .................................... 1.96 5.5 3.83 6.5 0.95 3.7 0.81 4.4

Defined benefit ............................................. 1.26 3.5 2.46 4.1 0.48 1.9 0.65 3.6

Defined contribution ...................................... 0.70 2.0 1.38 2.3 0.47 1.8 0.16 0.9

Legally required benefits .................................. 2.63 7.4 3.65 6.1 1.91 7.5 1.70 9.3

Social Security and Medicare ....................... 1.97 5.5 3.13 5.3 1.50 5.9 1.09 6.0

Social Security7 ........................................ 1.56 4.4 2.46 4.1 1.20 4.7 0.87 4.8

Medicare ................................................... 0.40 1.1 0.68 1.1 0.29 1.1 0.22 1.2

Federal unemployment insurance ................ 0.03 0.1 0.02 6 ( ) 0.03 0.1 0.04 0.2

State unemployment insurance .................... 0.15 0.4 0.14 0.2 0.14 0.6 0.14 0.8

Workers’ compensation ................................ 0.48 1.3 0.35 0.6 0.24 0.9 0.43 2.4

See footnotes at end of table.

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Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:

civilian workers, by major occupational and industry group, September 2017 — Continued

Compensation

component

Occupational group Industry group

Natural

resources,

construction,

and

maintenance

Production,

transportation,

and

material

moving

Goodsproducing2Serviceproviding3

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $36.34 100.0 $28.47 100.0 $40.00 100.0 $34.87 100.0

Wages and salaries .............................................. 24.30 66.8 18.78 65.9 26.51 66.3 23.95 68.7

Total benefits ........................................................ 12.05 33.2 9.70 34.1 13.49 33.7 10.92 31.3

Paid leave ......................................................... 1.97 5.4 1.71 6.0 2.59 6.5 2.49 7.1

Vacation ........................................................ 1.00 2.7 0.86 3.0 1.33 3.3 1.21 3.5

Holiday .......................................................... 0.64 1.8 0.57 2.0 0.90 2.2 0.72 2.1

Sick ............................................................... 0.22 0.6 0.20 0.7 0.26 0.7 0.39 1.1

Personal ....................................................... 0.11 0.3 0.08 0.3 0.10 0.2 0.17 0.5

Supplemental pay ............................................. 1.05 2.9 1.00 3.5 1.49 3.7 1.03 3.0

Overtime and premium4 ............................... 0.72 2.0 0.58 2.0 0.59 1.5 0.20 0.6

Shift differentials ........................................... 0.04 0.1 0.08 0.3 0.08 0.2 0.05 0.2

Nonproduction bonuses ................................ 0.29 0.8 0.35 1.2 0.81 2.0 0.77 2.2

Insurance .......................................................... 3.38 9.3 3.01 10.6 3.74 9.3 3.00 8.6

Life ................................................................ 0.04 0.1 0.04 0.1 0.06 0.2 0.04 0.1

Health ........................................................... 3.22 8.8 2.85 10.0 3.54 8.8 2.85 8.2

Short-term disability ...................................... 0.08 0.2 0.06 0.2 0.08 0.2 0.05 0.2

Long-term disability ...................................... 0.03 0.1 0.06 0.2 0.06 0.1 0.05 0.1

Retirement and savings .................................... 2.20 6.1 1.35 4.7 2.34 5.9 1.90 5.4

Defined benefit ............................................. 1.55 4.3 0.81 2.8 1.35 3.4 1.24 3.6

Defined contribution ...................................... 0.65 1.8 0.54 1.9 0.99 2.5 0.65 1.9

Legally required benefits .................................. 3.45 9.5 2.63 9.2 3.32 8.3 2.51 7.2

Social Security and Medicare ....................... 2.04 5.6 1.59 5.6 2.24 5.6 1.92 5.5

Social Security7 ........................................ 1.65 4.5 1.28 4.5 1.81 4.5 1.52 4.4

Medicare ................................................... 0.39 1.1 0.31 1.1 0.44 1.1 0.40 1.1

Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1

State unemployment insurance .................... 0.23 0.6 0.17 0.6 0.22 0.5 0.14 0.4

Workers’ compensation ................................ 1.15 3.2 0.84 2.9 0.83 2.1 0.42 1.2

1 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government. 2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental

and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational

services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; other services, except

public administration; and public administration. 4 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule. 5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent. 7 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.

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Table 2. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:

civilian workers, by occupational and industry group, September 2017

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Cost per hour worked

Civilian workers1 ....................................................... $35.64 $24.33 $11.31 $2.51 $1.10 $3.11 $1.96 $2.63

Occupational group

Management, professional, and related ....... 59.41 40.19 19.23 4.82 2.11 4.82 3.83 3.65

Management, business, and financial ...... 71.42 47.42 24.00 6.41 4.56 4.88 3.86 4.29

Professional and related ........................... 54.41 37.17 17.24 4.15 1.09 4.79 3.82 3.39

Teachers2 ............................................. 58.96 40.49 18.47 2.94 0.22 6.05 6.18 3.07

Primary, secondary, and special

education school teachers .............. 59.20 39.73 19.47 2.77 0.20 6.60 7.04 2.86

Registered nurses ................................ 53.39 35.89 17.50 4.76 1.63 4.66 2.80 3.65

Sales and office ............................................ 25.57 17.95 7.62 1.70 0.61 2.44 0.95 1.91

Sales and related ...................................... 24.37 18.26 6.11 1.41 0.63 1.56 0.63 1.88

Office and administrative support ............. 26.28 17.76 8.51 1.88 0.60 2.97 1.14 1.93

Service .......................................................... 18.18 13.04 5.14 0.91 0.31 1.42 0.81 1.70

Natural resources, construction, and

maintenance ............................................... 36.34 24.30 12.05 1.97 1.05 3.38 2.20 3.45

Construction, extraction, farming, fishing,

and forestry3 ........................................... 37.77 25.00 12.77 1.63 1.01 3.42 2.76 3.95

Installation, maintenance, and repair ........ 34.97 23.62 11.35 2.30 1.09 3.33 1.66 2.97

Production, transportation, and material

moving ........................................................ 28.47 18.78 9.70 1.71 1.00 3.01 1.35 2.63

Production ................................................ 27.50 18.38 9.12 1.67 1.13 2.90 1.03 2.40

Transportation and material moving ......... 29.40 19.15 10.24 1.74 0.88 3.12 1.66 2.85

Industry group

Education and health services ...................... 40.79 27.71 13.09 2.99 0.54 4.08 2.90 2.58

Educational services ................................. 50.92 33.95 16.97 3.26 0.25 5.64 5.08 2.75

Elementary and secondary schools ...... 49.64 32.83 16.81 2.65 0.20 5.82 5.62 2.53

Junior colleges, colleges, and

 universities ......................................... 56.51 37.64 18.87 4.84 0.35 5.88 4.58 3.23

Health care and social assistance ............ 34.64 23.91 10.73 2.82 0.72 3.14 1.57 2.48

Hospitals ............................................... 46.08 30.13 15.96 4.28 1.48 4.74 2.38 3.08

Percent of total compensation

Civilian workers1 ....................................................... 100.0 68.3 31.7 7.0 3.1 8.7 5.5 7.4

Occupational group

Management, professional, and related ....... 100.0 67.6 32.4 8.1 3.5 8.1 6.5 6.1

Management, business, and financial ...... 100.0 66.4 33.6 9.0 6.4 6.8 5.4 6.0

Professional and related ........................... 100.0 68.3 31.7 7.6 2.0 8.8 7.0 6.2

Teachers2 ............................................. 100.0 68.7 31.3 5.0 0.4 10.3 10.5 5.2

Primary, secondary, and special

education school teachers .............. 100.0 67.1 32.9 4.7 0.3 11.1 11.9 4.8

Registered nurses ................................ 100.0 67.2 32.8 8.9 3.1 8.7 5.2 6.8

Sales and office ............................................ 100.0 70.2 29.8 6.7 2.4 9.6 3.7 7.5

Sales and related ...................................... 100.0 74.9 25.1 5.8 2.6 6.4 2.6 7.7

Office and administrative support ............. 100.0 67.6 32.4 7.1 2.3 11.3 4.3 7.3

Service .......................................................... 100.0 71.7 28.3 5.0 1.7 7.8 4.4 9.3

Natural resources, construction, and

maintenance ............................................... 100.0 66.8 33.2 5.4 2.9 9.3 6.1 9.5

Construction, extraction, farming, fishing,

and forestry3 ........................................... 100.0 66.2 33.8 4.3 2.7 9.1 7.3 10.5

Installation, maintenance, and repair ........ 100.0 67.5 32.5 6.6 3.1 9.5 4.8 8.5

Production, transportation, and material

moving ........................................................ 100.0 65.9 34.1 6.0 3.5 10.6 4.7 9.2

Production ................................................ 100.0 66.8 33.2 6.1 4.1 10.5 3.7 8.7

Transportation and material moving ......... 100.0 65.1 34.9 5.9 3.0 10.6 5.6 9.7

Industry group

Education and health services ...................... 100.0 67.9 32.1 7.3 1.3 10.0 7.1 6.3

Educational services ................................. 100.0 66.7 33.3 6.4 0.5 11.1 10.0 5.4

Elementary and secondary schools ...... 100.0 66.1 33.9 5.3 0.4 11.7 11.3 5.1

Junior colleges, colleges, and

 universities ......................................... 100.0 66.6 33.4 8.6 0.6 10.4 8.1 5.7

Health care and social assistance ............ 100.0 69.0 31.0 8.1 2.1 9.1 4.5 7.1

Hospitals ............................................... 100.0 65.4 34.6 9.3 3.2 10.3 5.2 6.7

1 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government. 2 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors. 3 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of December 2006.

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Table 3. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: state and local

government workers, by major occupational and industry group, September 2017

Compensation

component

Occupational group1 Industry group

All

workers

Management,

professional,

and

related

Sales

and

office

Service Service-providing2

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $48.78 100.0 $58.76 100.0 $33.64 100.0 $35.59 100.0 $48.87 100.0

Wages and salaries .............................................. 30.54 62.6 38.03 64.7 19.57 58.2 20.61 57.9 30.63 62.7

Total benefits ........................................................ 18.24 37.4 20.73 35.3 14.07 41.8 14.98 42.1 18.24 37.3

Paid leave ......................................................... 3.68 7.5 4.17 7.1 2.95 8.8 3.01 8.5 3.68 7.5

Vacation ........................................................ 1.40 2.9 1.43 2.4 1.31 3.9 1.34 3.8 1.39 2.9

Holiday .......................................................... 1.05 2.2 1.15 2.0 0.91 2.7 0.92 2.6 1.05 2.2

Sick ............................................................... 0.93 1.9 1.19 2.0 0.58 1.7 0.60 1.7 0.94 1.9

Personal ....................................................... 0.29 0.6 0.39 0.7 0.15 0.4 0.15 0.4 0.29 0.6

Supplemental pay ............................................. 0.50 1.0 0.40 0.7 0.30 0.9 0.76 2.1 0.49 1.0

Overtime and premium3 ............................... 0.21 0.4 0.09 0.2 0.16 0.5 0.45 1.3 0.21 0.4

Shift differentials ........................................... 0.05 0.1 0.04 0.1 0.02 0.1 0.08 0.2 0.05 0.1

Nonproduction bonuses ................................ 0.24 0.5 0.27 0.5 0.12 0.4 0.22 0.6 0.24 0.5

Insurance .......................................................... 5.80 11.9 6.43 10.9 5.33 15.8 4.50 12.6 5.80 11.9

Life ................................................................ 0.07 0.1 0.08 0.1 0.05 0.2 0.05 0.1 0.07 0.1

Health ........................................................... 5.65 11.6 6.27 10.7 5.23 15.5 4.40 12.4 5.66 11.6

Short-term disability ...................................... 0.03 0.1 0.04 0.1 0.02 0.1 0.02 0.1 0.03 0.1

Long-term disability ...................................... 0.04 0.1 0.05 0.1 0.03 0.1 0.03 0.1 0.04 0.1

Retirement and savings .................................... 5.56 11.4 6.68 11.4 3.44 10.2 4.48 12.6 5.56 11.4

Defined benefit ............................................. 5.16 10.6 6.15 10.5 3.21 9.5 4.27 12.0 5.16 10.6

Defined contribution ...................................... 0.39 0.8 0.53 0.9 0.23 0.7 0.21 0.6 0.40 0.8

Legally required benefits .................................. 2.71 5.6 3.04 5.2 2.05 6.1 2.23 6.3 2.72 5.6

Social Security and Medicare ....................... 2.11 4.3 2.54 4.3 1.52 4.5 1.47 4.1 2.12 4.3

Social Security4 ........................................ 1.61 3.3 1.93 3.3 1.19 3.5 1.12 3.2 1.62 3.3

Medicare ................................................... 0.50 1.0 0.61 1.0 0.33 1.0 0.35 1.0 0.50 1.0

Federal unemployment insurance ................ 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( ) 5 ( ) 6 ( )

State unemployment insurance .................... 0.07 0.1 0.06 0.1 0.05 0.2 0.08 0.2 0.07 0.1

Workers’ compensation ................................ 0.53 1.1 0.44 0.7 0.48 1.4 0.68 1.9 0.53 1.1

1 This table presents data for the three major occupational groups in State and local government: management, professional, and related occupations, including

teachers; sales and office occupations, including clerical workers; and service occupations, including police and firefighters. 2 Service-providing industries, which include health and educational services, employ a large part of the State and local government workforce. 3 Includes premium pay (such as overtime, weekends, and holidays) for work 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 4. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:

state and local government workers, by occupational and industry group, September 2017

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Cost per hour worked

State and local government workers ........................ $48.78 $30.54 $18.24 $3.68 $0.50 $5.80 $5.56 $2.71

Occupational group

Management, professional, and related ....... 58.76 38.03 20.73 4.17 0.40 6.43 6.68 3.04

Professional and related ........................... 57.18 37.30 19.88 3.71 0.37 6.44 6.43 2.93

Teachers1 ............................................. 64.77 43.34 21.43 3.29 0.25 7.13 7.66 3.11

Primary, secondary, and special

education school teachers .............. 64.37 42.66 21.72 3.03 0.22 7.37 8.11 2.98

Sales and office ............................................ 33.64 19.57 14.07 2.95 0.30 5.33 3.44 2.05

Office and administrative support ............. 33.81 19.63 14.18 2.96 0.30 5.40 3.47 2.05

Service .......................................................... 35.59 20.61 14.98 3.01 0.76 4.50 4.48 2.23

Industry group

Education and health services ...................... 51.22 33.21 18.01 3.40 0.34 6.04 5.60 2.63

Educational services ................................. 52.64 34.34 18.30 3.27 0.25 6.20 5.94 2.65

Elementary and secondary schools ...... 51.10 33.44 17.66 2.71 0.21 6.11 6.11 2.51

Junior colleges, colleges, and

 universities ......................................... 57.18 37.00 20.18 4.98 0.35 6.42 5.39 3.04

Health care and social assistance ............ 43.10 26.74 16.36 4.12 0.84 5.15 3.68 2.57

Hospitals ............................................... 45.60 28.87 16.73 4.35 1.00 5.11 3.55 2.72

Public administration .................................... 46.88 27.34 19.54 4.36 0.74 5.64 5.88 2.92

Percent of total compensation

State and local government workers ........................ 100.0 62.6 37.4 7.5 1.0 11.9 11.4 5.6

Occupational group

Management, professional, and related ....... 100.0 64.7 35.3 7.1 0.7 10.9 11.4 5.2

Professional and related ........................... 100.0 65.2 34.8 6.5 0.7 11.3 11.2 5.1

Teachers1 ............................................. 100.0 66.9 33.1 5.1 0.4 11.0 11.8 4.8

Primary, secondary, and special

education school teachers .............. 100.0 66.3 33.7 4.7 0.3 11.5 12.6 4.6

Sales and office ............................................ 100.0 58.2 41.8 8.8 0.9 15.8 10.2 6.1

Office and administrative support ............. 100.0 58.1 41.9 8.7 0.9 16.0 10.3 6.1

Service .......................................................... 100.0 57.9 42.1 8.5 2.1 12.6 12.6 6.3

Industry group

Education and health services ...................... 100.0 64.8 35.2 6.6 0.7 11.8 10.9 5.1

Educational services ................................. 100.0 65.2 34.8 6.2 0.5 11.8 11.3 5.0

Elementary and secondary schools ...... 100.0 65.4 34.6 5.3 0.4 12.0 12.0 4.9

Junior colleges, colleges, and

 universities ......................................... 100.0 64.7 35.3 8.7 0.6 11.2 9.4 5.3

Health care and social assistance ............ 100.0 62.1 37.9 9.6 1.9 11.9 8.5 6.0

Hospitals ............................................... 100.0 63.3 36.7 9.5 2.2 11.2 7.8 6.0

Public administration .................................... 100.0 58.3 41.7 9.3 1.6 12.0 12.5 6.2

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

- 8 -
Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: private industry workers, by major occupational group and bargaining unit status,

September 2017

Compensation

component

Occupational group

All

workers

Management,

professional,

and

related

Sales

and

office

Service

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $33.55 100.0 $59.64 100.0 $24.87 100.0 $15.58 100.0

Wages and salaries .............................................. 23.35 69.6 40.92 68.6 17.81 71.6 11.91 76.5

Total benefits ........................................................ 10.20 30.4 18.72 31.4 7.06 28.4 3.67 23.5

Paid leave ......................................................... 2.32 6.9 5.04 8.5 1.60 6.4 0.59 3.8

Vacation ........................................................ 1.20 3.6 2.64 4.4 0.81 3.2 0.30 1.9

Holiday .......................................................... 0.70 2.1 1.47 2.5 0.48 1.9 0.18 1.1

Sick ............................................................... 0.29 0.9 0.65 1.1 0.19 0.8 0.08 0.5

Personal ....................................................... 0.14 0.4 0.29 0.5 0.11 0.5 0.04 0.2

Supplemental pay ............................................. 1.19 3.6 2.69 4.5 0.64 2.6 0.25 1.6

Overtime and premium1 ............................... 0.27 0.8 0.18 0.3 0.15 0.6 0.11 0.7

Shift differentials ........................................... 0.06 0.2 0.10 0.2 0.02 0.1 0.05 0.3

Nonproduction bonuses ................................ 0.86 2.6 2.41 4.0 0.46 1.9 0.09 0.6

Insurance .......................................................... 2.68 8.0 4.27 7.2 2.20 8.8 0.96 6.1

Life ................................................................ 0.04 0.1 0.08 0.1 0.03 0.1 2 ( ) 3 ( )

Health ........................................................... 2.53 7.5 3.98 6.7 2.09 8.4 0.92 5.9

Short-term disability ...................................... 0.06 0.2 0.11 0.2 0.04 0.2 2 ( ) 3 ( )

Long-term disability ...................................... 0.05 0.1 0.10 0.2 0.03 0.1 2 ( ) 3 ( )

Retirement and savings .................................... 1.39 4.1 2.87 4.8 0.74 3.0 0.26 1.6

Defined benefit ............................................. 0.64 1.9 1.20 2.0 0.25 1.0 0.11 0.7

Defined contribution ...................................... 0.75 2.2 1.67 2.8 0.49 2.0 0.15 0.9

Legally required benefits .................................. 2.62 7.8 3.86 6.5 1.90 7.6 1.62 10.4

Social Security and Medicare ....................... 1.95 5.8 3.33 5.6 1.49 6.0 1.03 6.6

Social Security4 ........................................ 1.56 4.6 2.63 4.4 1.21 4.8 0.84 5.4

Medicare ................................................... 0.39 1.2 0.70 1.2 0.29 1.2 0.20 1.3

Federal unemployment insurance ................ 0.03 0.1 0.03 3 ( ) 0.04 0.1 0.04 0.3

State unemployment insurance .................... 0.17 0.5 0.17 0.3 0.15 0.6 0.15 1.0

Workers’ compensation ................................ 0.47 1.4 0.32 0.5 0.22 0.9 0.39 2.5

See footnotes at end of table.

- 9 -
Table 5. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: private industry workers, by major occupational group and bargaining unit status,

September 2017 — Continued

Compensation

component

Occupational group Bargaining unit status

Natural

resources,

construction,

and

maintenance

Production,

transportation,

and

material

moving

Union Nonunion

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $35.94 100.0 $28.11 100.0 $49.49 100.0 $31.97 100.0

Wages and salaries .............................................. 24.31 67.6 18.65 66.4 29.56 59.7 22.73 71.1

Total benefits ........................................................ 11.63 32.4 9.46 33.6 19.93 40.3 9.24 28.9

Paid leave ......................................................... 1.82 5.1 1.67 5.9 3.50 7.1 2.20 6.9

Vacation ........................................................ 0.94 2.6 0.84 3.0 1.77 3.6 1.14 3.6

Holiday .......................................................... 0.60 1.7 0.56 2.0 1.02 2.1 0.67 2.1

Sick ............................................................... 0.18 0.5 0.19 0.7 0.52 1.1 0.26 0.8

Personal ....................................................... 0.10 0.3 0.07 0.3 0.18 0.4 0.13 0.4

Supplemental pay ............................................. 1.07 3.0 1.01 3.6 1.45 2.9 1.17 3.7

Overtime and premium1 ............................... 0.73 2.0 0.58 2.1 0.85 1.7 0.21 0.7

Shift differentials ........................................... 0.04 0.1 0.08 0.3 0.19 0.4 0.05 0.1

Nonproduction bonuses ................................ 0.30 0.8 0.35 1.2 0.40 0.8 0.91 2.8

Insurance .......................................................... 3.20 8.9 2.92 10.4 6.53 13.2 2.30 7.2

Life ................................................................ 0.04 0.1 0.04 0.1 0.08 0.2 0.04 0.1

Health ........................................................... 3.04 8.5 2.75 9.8 6.15 12.4 2.17 6.8

Short-term disability ...................................... 0.09 0.2 0.06 0.2 0.17 0.4 0.05 0.2

Long-term disability ...................................... 0.03 0.1 0.07 0.2 0.12 0.2 0.04 0.1

Retirement and savings .................................... 2.02 5.6 1.24 4.4 4.67 9.4 1.07 3.3

Defined benefit ............................................. 1.34 3.7 0.69 2.4 3.37 6.8 0.37 1.2

Defined contribution ...................................... 0.68 1.9 0.55 2.0 1.29 2.6 0.70 2.2

Legally required benefits .................................. 3.51 9.8 2.62 9.3 3.79 7.7 2.50 7.8

Social Security and Medicare ....................... 2.06 5.7 1.59 5.6 2.46 5.0 1.89 5.9

Social Security4 ........................................ 1.67 4.6 1.28 4.6 1.96 4.0 1.52 4.7

Medicare ................................................... 0.39 1.1 0.31 1.1 0.50 1.0 0.38 1.2

Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1

State unemployment insurance .................... 0.24 0.7 0.17 0.6 0.23 0.5 0.16 0.5

Workers’ compensation ................................ 1.18 3.3 0.83 3.0 1.07 2.2 0.41 1.3

1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule. 2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent. 4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.

- 10 -
Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private industry

workers, by major industry group, September 2017

Compensation

component

Goods-producing1 Service-providing2

All goodsproducing1 Construction Manufacturing

All

serviceproviding2

Trade,

transportation,

and

utilities

Information

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

Total compensation .................................................. $39.97 100.0 $39.53 100.0 $40.11 100.0 $32.21 100.0 $27.74 100.0 $55.50 100.0

Wages and salaries .............................................. 26.54 66.4 27.46 69.5 26.09 65.0 22.68 70.4 19.50 70.3 36.34 65.5

Total benefits ........................................................ 13.44 33.6 12.07 30.5 14.02 35.0 9.53 29.6 8.24 29.7 19.16 34.5

Paid leave ......................................................... 2.58 6.5 1.74 4.4 3.02 7.5 2.27 7.0 1.75 6.3 5.11 9.2

Vacation ........................................................ 1.33 3.3 0.91 2.3 1.55 3.9 1.17 3.6 0.92 3.3 2.65 4.8

Holiday .......................................................... 0.90 2.2 0.60 1.5 1.04 2.6 0.66 2.0 0.51 1.8 1.30 2.3

Sick ............................................................... 0.26 0.6 0.14 0.3 0.32 0.8 0.29 0.9 0.23 0.8 0.57 1.0

Personal ....................................................... 0.10 0.2 0.08 0.2 0.11 0.3 0.14 0.4 0.10 0.3 0.59 1.1

Supplemental pay ............................................. 1.50 3.7 1.09 2.8 1.65 4.1 1.13 3.5 0.73 2.6 2.52 4.5

Overtime and premium3 ............................... 0.59 1.5 0.63 1.6 0.56 1.4 0.20 0.6 0.29 1.0 0.27 0.5

Shift differentials ........................................... 0.08 0.2 0.02 4 ( ) 0.12 0.3 0.06 0.2 0.02 0.1 0.04 0.1

Nonproduction bonuses ................................ 0.82 2.0 0.45 1.1 0.97 2.4 0.87 2.7 0.42 1.5 2.21 4.0

Insurance .......................................................... 3.71 9.3 3.11 7.9 4.01 10.0 2.47 7.7 2.32 8.4 5.28 9.5

Life ................................................................ 0.06 0.2 0.05 0.1 0.07 0.2 0.04 0.1 0.03 0.1 0.07 0.1

Health ........................................................... 3.51 8.8 2.98 7.5 3.79 9.4 2.32 7.2 2.19 7.9 4.86 8.8

Short-term disability ...................................... 0.08 0.2 0.05 0.1 0.10 0.2 0.06 0.2 0.05 0.2 0.27 0.5

Long-term disability ...................................... 0.06 0.1 0.04 0.1 0.06 0.1 0.05 0.1 0.05 0.2 0.09 0.2

Retirement and savings .................................... 2.31 5.8 2.18 5.5 2.34 5.8 1.20 3.7 1.10 4.0 2.61 4.7

Defined benefit ............................................. 1.31 3.3 1.36 3.4 1.25 3.1 0.50 1.6 0.52 1.9 1.05 1.9

Defined contribution ...................................... 1.00 2.5 0.81 2.1 1.08 2.7 0.70 2.2 0.58 2.1 1.55 2.8

Legally required benefits .................................. 3.34 8.3 3.96 10.0 3.01 7.5 2.47 7.7 2.34 8.4 3.64 6.6

Social Security and Medicare ....................... 2.25 5.6 2.27 5.7 2.24 5.6 1.88 5.8 1.62 5.8 3.13 5.6

Social Security6 ........................................ 1.81 4.5 1.84 4.6 1.80 4.5 1.50 4.7 1.30 4.7 2.50 4.5

Medicare ................................................... 0.44 1.1 0.44 1.1 0.44 1.1 0.38 1.2 0.32 1.1 0.63 1.1

Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.04 0.1 0.03 0.1

State unemployment insurance .................... 0.22 0.6 0.31 0.8 0.17 0.4 0.16 0.5 0.14 0.5 0.17 0.3

Workers’ compensation ................................ 0.83 2.1 1.35 3.4 0.56 1.4 0.39 1.2 0.55 2.0 0.32 0.6

See footnotes at end of table.

- 11 -
Table 6. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private

industry workers, by major industry group, September 2017 — Continued

Compensation

component

Service-providing2

Financial activities

Professional

and

business

services

Education

and

health

services

Leisure

and

hospitality

Other services

Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $47.72 100.0 $41.10 100.0 $35.39 100.0 $14.42 100.0 $27.02 100.0

Wages and salaries .............................................. 31.29 65.6 29.22 71.1 24.85 70.2 11.39 78.9 19.63 72.6

Total benefits ........................................................ 16.43 34.4 11.88 28.9 10.54 29.8 3.04 21.1 7.40 27.4

Paid leave ......................................................... 4.05 8.5 2.94 7.2 2.77 7.8 0.43 3.0 1.63 6.0

Vacation ........................................................ 2.11 4.4 1.56 3.8 1.38 3.9 0.23 1.6 0.76 2.8

Holiday .......................................................... 1.16 2.4 0.88 2.1 0.81 2.3 0.11 0.8 0.55 2.0

Sick ............................................................... 0.53 1.1 0.33 0.8 0.40 1.1 0.06 0.4 0.21 0.8

Personal ....................................................... 0.25 0.5 0.18 0.4 0.17 0.5 0.03 0.2 0.11 0.4

Supplemental pay ............................................. 3.54 7.4 2.07 5.0 0.65 1.8 0.14 0.9 0.37 1.4

Overtime and premium3 ............................... 0.19 0.4 0.22 0.5 0.19 0.5 0.07 0.5 0.15 0.6

Shift differentials ........................................... 5 ( ) 4 ( ) 5 ( ) 4 ( ) 0.19 0.5 5 ( ) 4 ( ) 5 ( ) 4 ( )

Nonproduction bonuses ................................ 3.33 7.0 1.83 4.5 0.27 0.8 0.06 0.4 0.21 0.8

Insurance .......................................................... 3.93 8.2 2.49 6.1 3.07 8.7 0.77 5.3 2.05 7.6

Life ................................................................ 0.06 0.1 0.05 0.1 0.04 0.1 5 ( ) 4 ( ) 0.04 0.1

Health ........................................................... 3.67 7.7 2.31 5.6 2.92 8.3 0.74 5.2 1.95 7.2

Short-term disability ...................................... 0.14 0.3 0.07 0.2 0.05 0.1 5 ( ) 4 ( ) 0.03 0.1

Long-term disability ...................................... 0.06 0.1 0.06 0.1 0.06 0.2 5 ( ) 4 ( ) 0.02 0.1

Retirement and savings .................................... 1.93 4.0 1.36 3.3 1.49 4.2 0.20 1.4 1.08 4.0

Defined benefit ............................................. 0.64 1.3 0.61 1.5 0.54 1.5 0.09 0.6 0.59 2.2

Defined contribution ...................................... 1.29 2.7 0.75 1.8 0.96 2.7 0.11 0.7 0.49 1.8

Legally required benefits .................................. 2.98 6.3 3.02 7.3 2.55 7.2 1.50 10.4 2.26 8.4

Social Security and Medicare ....................... 2.57 5.4 2.37 5.8 2.06 5.8 1.01 7.0 1.62 6.0

Social Security6 ........................................ 2.02 4.2 1.87 4.6 1.65 4.7 0.82 5.7 1.31 4.8

Medicare ................................................... 0.56 1.2 0.49 1.2 0.41 1.2 0.19 1.3 0.31 1.2

Federal unemployment insurance ................ 0.03 0.1 0.03 0.1 0.02 0.1 0.05 0.4 0.03 0.1

State unemployment insurance .................... 0.16 0.3 0.20 0.5 0.15 0.4 0.15 1.0 0.16 0.6

Workers’ compensation ................................ 0.22 0.5 0.41 1.0 0.32 0.9 0.30 2.1 0.44 1.6

1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and

leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health

care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration. 3 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule. 4 Less than .05 percent. 5 Cost per hour worked is $0.01 or less. 6 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.

- 12 -
Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private

industry workers, by Census region and division, September 2017

Compensation

component

Census region and division1

Northeast Northeast divisions South South divisions

Cost Percent

New England Middle Atlantic

Cost Percent

South Atlantic

Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $41.83 100.0 $40.74 100.0 $42.20 100.0 $30.22 100.0 $31.34 100.0

Wages and salaries .............................................. 27.86 66.6 28.60 70.2 27.62 65.4 21.46 71.0 22.12 70.6

Total benefits ........................................................ 13.97 33.4 12.14 29.8 14.58 34.6 8.76 29.0 9.22 29.4

Paid leave ......................................................... 3.11 7.4 2.98 7.3 3.15 7.5 2.06 6.8 2.25 7.2

Vacation ........................................................ 1.58 3.8 1.56 3.8 1.59 3.8 1.05 3.5 1.15 3.7

Holiday .......................................................... 0.91 2.2 0.88 2.2 0.92 2.2 0.63 2.1 0.66 2.1

Sick ............................................................... 0.42 1.0 0.37 0.9 0.44 1.0 0.24 0.8 0.27 0.9

Personal ....................................................... 0.20 0.5 0.18 0.4 0.20 0.5 0.14 0.4 0.16 0.5

Supplemental pay ............................................. 2.56 6.1 1.16 2.8 3.03 7.2 0.90 3.0 0.85 2.7

Overtime and premium2 ............................... 0.26 0.6 0.27 0.7 0.26 0.6 0.29 1.0 0.25 0.8

Shift differentials ........................................... 0.08 0.2 0.11 0.3 0.07 0.2 0.06 0.2 0.08 0.2

Nonproduction bonuses ................................ 2.22 5.3 0.78 1.9 2.70 6.4 0.54 1.8 0.53 1.7

Insurance .......................................................... 3.41 8.1 3.35 8.2 3.43 8.1 2.32 7.7 2.47 7.9

Life ................................................................ 0.05 0.1 0.05 0.1 0.05 0.1 0.05 0.2 0.05 0.2

Health ........................................................... 3.20 7.7 3.16 7.8 3.21 7.6 2.18 7.2 2.31 7.4

Short-term disability ...................................... 0.10 0.2 0.09 0.2 0.10 0.2 0.05 0.2 0.07 0.2

Long-term disability ...................................... 0.06 0.1 0.06 0.1 0.06 0.1 0.04 0.1 0.05 0.2

Retirement and savings .................................... 1.78 4.3 1.65 4.0 1.83 4.3 1.19 3.9 1.32 4.2

Defined benefit ............................................. 0.83 2.0 0.70 1.7 0.88 2.1 0.53 1.8 0.61 1.9

Defined contribution ...................................... 0.95 2.3 0.95 2.3 0.95 2.2 0.65 2.2 0.71 2.3

Legally required benefits .................................. 3.11 7.4 3.00 7.4 3.15 7.5 2.29 7.6 2.33 7.4

Social Security and Medicare ....................... 2.26 5.4 2.31 5.7 2.25 5.3 1.80 6.0 1.86 5.9

Social Security3 ........................................ 1.78 4.2 1.84 4.5 1.76 4.2 1.45 4.8 1.49 4.8

Medicare ................................................... 0.49 1.2 0.48 1.2 0.49 1.2 0.35 1.2 0.37 1.2

Federal unemployment insurance ................ 0.02 0.1 0.02 0.1 0.02 0.1 0.02 0.1 0.03 0.1

State unemployment insurance .................... 0.27 0.6 0.25 0.6 0.27 0.6 0.10 0.3 0.09 0.3

Workers’ compensation ................................ 0.56 1.3 0.41 1.0 0.61 1.4 0.36 1.2 0.36 1.1

See footnotes at end of table.

- 13 -
Table 7. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private

industry workers, by Census region and division, September 2017 — Continued

Compensation

component

Census region and division1

South divisions Midwest Midwest divisions

East South

Central

West South

Central Cost Percent

East North Central West North

Central

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $25.99 100.0 $30.42 100.0 $30.70 100.0 $30.97 100.0 $30.12 100.0

Wages and salaries .............................................. 18.43 70.9 21.84 71.8 21.38 69.6 21.49 69.4 21.13 70.2

Total benefits ........................................................ 7.56 29.1 8.58 28.2 9.33 30.4 9.48 30.6 8.98 29.8

Paid leave ......................................................... 1.67 6.4 1.95 6.4 2.09 6.8 2.12 6.8 2.03 6.7

Vacation ........................................................ 0.86 3.3 0.97 3.2 1.14 3.7 1.15 3.7 1.10 3.7

Holiday .......................................................... 0.55 2.1 0.62 2.1 0.62 2.0 0.63 2.0 0.59 1.9

Sick ............................................................... 0.18 0.7 0.23 0.7 0.22 0.7 0.22 0.7 0.22 0.7

Personal ....................................................... 0.08 0.3 0.13 0.4 0.11 0.4 0.11 0.4 0.11 0.4

Supplemental pay ............................................. 0.68 2.6 1.07 3.5 0.86 2.8 0.90 2.9 0.77 2.6

Overtime and premium2 ............................... 0.31 1.2 0.36 1.2 0.27 0.9 0.29 0.9 0.24 0.8

Shift differentials ........................................... 0.04 0.2 0.05 0.2 0.06 0.2 0.06 0.2 0.07 0.2

Nonproduction bonuses ................................ 0.33 1.3 0.66 2.2 0.53 1.7 0.55 1.8 0.47 1.6

Insurance .......................................................... 2.31 8.9 2.09 6.9 2.66 8.7 2.74 8.9 2.48 8.2

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

Health ........................................................... 2.19 8.4 1.97 6.5 2.51 8.2 2.59 8.3 2.33 7.7

Short-term disability ...................................... 0.04 0.2 0.04 0.1 0.06 0.2 0.07 0.2 0.06 0.2

Long-term disability ...................................... 0.04 0.2 0.04 0.1 0.05 0.2 0.05 0.2 0.05 0.2

Retirement and savings .................................... 0.89 3.4 1.12 3.7 1.27 4.1 1.26 4.1 1.28 4.2

Defined benefit ............................................. 0.37 1.4 0.49 1.6 0.52 1.7 0.58 1.9 0.40 1.3

Defined contribution ...................................... 0.51 2.0 0.63 2.1 0.75 2.4 0.69 2.2 0.88 2.9

Legally required benefits .................................. 2.02 7.8 2.35 7.7 2.45 8.0 2.46 7.9 2.43 8.1

Social Security and Medicare ....................... 1.57 6.0 1.82 6.0 1.83 6.0 1.83 5.9 1.83 6.1

Social Security3 ........................................ 1.27 4.9 1.47 4.8 1.48 4.8 1.48 4.8 1.48 4.9

Medicare ................................................... 0.30 1.2 0.36 1.2 0.35 1.2 0.36 1.1 0.35 1.2

Federal unemployment insurance ................ 0.02 0.1 0.02 0.1 0.03 0.1 0.03 0.1 0.03 0.1

State unemployment insurance .................... 0.08 0.3 0.11 0.4 0.17 0.6 0.18 0.6 0.14 0.5

Workers’ compensation ................................ 0.34 1.3 0.38 1.3 0.42 1.4 0.42 1.3 0.43 1.4

See footnotes at end of table.

- 14 -
Table 7. Employer costs per hour worked for employee compensation and costs as a

percent of total compensation: private industry workers, by Census region and division,

September 2017 — Continued

Compensation

component

Census region and division1

West West divisions

Cost Percent

Mountain Pacific

Cost Percent Cost Percent

Total compensation .................................................. $35.05 100.0 $29.90 100.0 $37.64 100.0

Wages and salaries .............................................. 24.73 70.6 21.65 72.4 26.28 69.8

Total benefits ........................................................ 10.32 29.4 8.25 27.6 11.36 30.2

Paid leave ......................................................... 2.32 6.6 1.85 6.2 2.56 6.8

Vacation ........................................................ 1.18 3.4 0.97 3.2 1.28 3.4

Holiday .......................................................... 0.72 2.1 0.55 1.8 0.81 2.2

Sick ............................................................... 0.31 0.9 0.22 0.7 0.35 0.9

Personal ....................................................... 0.11 0.3 0.11 0.4 0.11 0.3

Supplemental pay ............................................. 0.89 2.5 0.77 2.6 0.95 2.5

Overtime and premium2 ............................... 0.24 0.7 0.22 0.8 0.24 0.6

Shift differentials ........................................... 0.04 0.1 0.03 0.1 0.04 0.1

Nonproduction bonuses ................................ 0.62 1.8 0.51 1.7 0.67 1.8

Insurance .......................................................... 2.66 7.6 2.16 7.2 2.91 7.7

Life ................................................................ 0.04 0.1 0.05 0.2 0.04 0.1

Health ........................................................... 2.54 7.3 2.03 6.8 2.80 7.4

Short-term disability ...................................... 0.04 0.1 0.04 0.1 0.04 0.1

Long-term disability ...................................... 0.04 0.1 0.05 0.2 0.04 0.1

Retirement and savings .................................... 1.53 4.4 1.06 3.5 1.77 4.7

Defined benefit ............................................. 0.77 2.2 0.33 1.1 1.00 2.7

Defined contribution ...................................... 0.75 2.1 0.73 2.4 0.77 2.0

Legally required benefits .................................. 2.91 8.3 2.41 8.0 3.17 8.4

Social Security and Medicare ....................... 2.03 5.8 1.81 6.1 2.14 5.7

Social Security3 ........................................ 1.63 4.6 1.46 4.9 1.71 4.5

Medicare ................................................... 0.40 1.2 0.35 1.2 0.43 1.1

Federal unemployment insurance ................ 0.07 0.2 0.03 0.1 0.08 0.2

State unemployment insurance .................... 0.20 0.6 0.15 0.5 0.22 0.6

Workers’ compensation ................................ 0.62 1.8 0.42 1.4 0.72 1.9

1 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; and Pacific: Alaska, California,

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

schedule. 3 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.

- 15 -
Table 8. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private industry

workers, by establishment employment size, September 2017

Compensation

component

1-99 workers 100 workers or more

1-99 workers 1-49 workers 50-99 workers 100 workers or

more 100-499 workers 500 workers ormore

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

Total compensation .................................................. $28.53 100.0 $27.73 100.0 $30.83 100.0 $39.71 100.0 $33.41 100.0 $49.13 100.0

Wages and salaries .............................................. 20.64 72.4 20.36 73.4 21.47 69.7 26.66 67.1 23.13 69.2 31.93 65.0

Total benefits ........................................................ 7.88 27.6 7.37 26.6 9.35 30.3 13.05 32.9 10.28 30.8 17.20 35.0

Paid leave ......................................................... 1.66 5.8 1.56 5.6 1.95 6.3 3.12 7.9 2.40 7.2 4.21 8.6

Vacation ........................................................ 0.85 3.0 0.80 2.9 1.01 3.3 1.62 4.1 1.25 3.7 2.18 4.4

Holiday .......................................................... 0.53 1.8 0.50 1.8 0.60 1.9 0.91 2.3 0.72 2.2 1.20 2.4

Sick ............................................................... 0.20 0.7 0.19 0.7 0.24 0.8 0.39 1.0 0.27 0.8 0.57 1.2

Personal ....................................................... 0.09 0.3 0.08 0.3 0.10 0.3 0.20 0.5 0.15 0.5 0.26 0.5

Supplemental pay ............................................. 1.05 3.7 0.98 3.5 1.26 4.1 1.37 3.4 0.98 2.9 1.95 4.0

Overtime and premium1 ............................... 0.20 0.7 0.19 0.7 0.25 0.8 0.35 0.9 0.33 1.0 0.39 0.8

Shift differentials ........................................... 2 ( ) 3 ( ) 2 ( ) 3 ( ) 0.04 0.1 0.12 0.3 0.07 0.2 0.20 0.4

Nonproduction bonuses ................................ 0.84 2.9 0.79 2.8 0.97 3.2 0.90 2.3 0.58 1.7 1.37 2.8

Insurance .......................................................... 1.92 6.7 1.76 6.3 2.40 7.8 3.61 9.1 2.91 8.7 4.66 9.5

Life ................................................................ 0.03 0.1 0.03 0.1 0.04 0.1 0.06 0.1 0.05 0.1 0.07 0.1

Health ........................................................... 1.83 6.4 1.67 6.0 2.27 7.4 3.39 8.5 2.74 8.2 4.36 8.9

Short-term disability ...................................... 0.04 0.1 0.03 0.1 0.05 0.1 0.09 0.2 0.07 0.2 0.12 0.3

Long-term disability ...................................... 0.03 0.1 0.03 0.1 0.04 0.1 0.07 0.2 0.05 0.1 0.10 0.2

Retirement and savings .................................... 0.85 3.0 0.70 2.5 1.31 4.3 2.05 5.2 1.38 4.1 3.05 6.2

Defined benefit ............................................. 0.35 1.2 0.26 0.9 0.61 2.0 1.00 2.5 0.60 1.8 1.58 3.2

Defined contribution ...................................... 0.51 1.8 0.44 1.6 0.70 2.3 1.05 2.7 0.78 2.3 1.47 3.0

Legally required benefits .................................. 2.39 8.4 2.37 8.6 2.44 7.9 2.90 7.3 2.62 7.8 3.32 6.8

Social Security and Medicare ....................... 1.69 5.9 1.67 6.0 1.74 5.7 2.26 5.7 1.95 5.8 2.72 5.5

Social Security4 ........................................ 1.35 4.7 1.34 4.8 1.38 4.5 1.81 4.6 1.57 4.7 2.17 4.4

Medicare ................................................... 0.34 1.2 0.33 1.2 0.36 1.2 0.45 1.1 0.38 1.1 0.55 1.1

Federal unemployment insurance ................ 0.04 0.1 0.04 0.1 0.03 0.1 0.03 0.1 0.03 0.1 0.03 0.1

State unemployment insurance .................... 0.17 0.6 0.17 0.6 0.17 0.6 0.16 0.4 0.18 0.5 0.14 0.3

Workers’ compensation ................................ 0.49 1.7 0.49 1.8 0.49 1.6 0.45 1.1 0.46 1.4 0.44 0.9

1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule. 2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent. 4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.

- 16 -
Table 9. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private

industry workers, goods-producing and service-providing industries, by occupational group, September 2017

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Cost per hour worked

All workers in private industry .................................................... $33.55 $23.35 $10.20 $2.32 $1.19 $2.68 $1.39 $2.62

Management, professional, and related ............................. 59.64 40.92 18.72 5.04 2.69 4.27 2.87 3.86

Management, business, and financial ............................ 71.96 48.19 23.77 6.37 5.14 4.65 3.23 4.37

Professional and related ................................................. 53.18 37.11 16.08 4.35 1.40 4.06 2.68 3.59

Sales and office .................................................................. 24.87 17.81 7.06 1.60 0.64 2.20 0.74 1.90

Sales and related ............................................................ 24.34 18.26 6.08 1.40 0.63 1.54 0.62 1.88

Office and administrative support ................................... 25.23 17.50 7.72 1.73 0.64 2.63 0.81 1.91

Service ................................................................................ 15.58 11.91 3.67 0.59 0.25 0.96 0.26 1.62

Natural resources, construction, and maintenance ............ 35.94 24.31 11.63 1.82 1.07 3.20 2.02 3.51

Construction, extraction, farming, fishing, and forestry1 37.60 25.19 12.41 1.44 1.04 3.25 2.61 4.08

Installation, maintenance, and repair .............................. 34.37 23.47 10.89 2.18 1.11 3.16 1.47 2.98

Production, transportation, and material moving ................ 28.11 18.65 9.46 1.67 1.01 2.92 1.24 2.62

Production ...................................................................... 27.27 18.28 8.99 1.64 1.13 2.86 0.97 2.39

Transportation and material moving ............................... 28.94 19.02 9.92 1.69 0.89 2.97 1.51 2.85

All workers, goods-producing industries2 ......................... 39.97 26.54 13.44 2.58 1.50 3.71 2.31 3.34

Management, professional, and related ............................. 71.15 47.39 23.76 6.10 2.57 5.26 5.23 4.60

Sales and office .................................................................. 34.21 23.71 10.51 2.40 1.04 3.21 1.22 2.65

Natural resources, construction, and maintenance ............ 37.97 25.23 12.74 1.58 1.22 3.47 2.56 3.91

Production, transportation, and material moving ................ 29.19 19.04 10.15 1.76 1.33 3.36 1.12 2.58

All workers, service-providing industries3 ........................ 32.21 22.68 9.53 2.27 1.13 2.47 1.20 2.47

Management, professional, and related ............................. 58.03 40.01 18.02 4.89 2.70 4.13 2.54 3.75

Sales and office .................................................................. 24.24 17.41 6.83 1.54 0.61 2.13 0.70 1.85

Service ................................................................................ 15.54 11.89 3.65 0.59 0.24 0.95 0.25 1.62

Natural resources, construction, and maintenance ............ 33.30 23.10 10.20 2.13 0.89 2.86 1.33 3.00

Production, transportation, and material moving ................ 27.28 18.35 8.93 1.60 0.77 2.58 1.33 2.66

Percent of total compensation

All workers in private industry .................................................... 100.0 69.6 30.4 6.9 3.6 8.0 4.1 7.8

Management, professional, and related ............................. 100.0 68.6 31.4 8.5 4.5 7.2 4.8 6.5

Management, business, and financial ............................ 100.0 67.0 33.0 8.8 7.1 6.5 4.5 6.1

Professional and related ................................................. 100.0 69.8 30.2 8.2 2.6 7.6 5.0 6.7

Sales and office .................................................................. 100.0 71.6 28.4 6.4 2.6 8.8 3.0 7.6

Sales and related ............................................................ 100.0 75.0 25.0 5.8 2.6 6.3 2.5 7.7

Office and administrative support ................................... 100.0 69.4 30.6 6.8 2.5 10.4 3.2 7.6

Service ................................................................................ 100.0 76.5 23.5 3.8 1.6 6.1 1.6 10.4

Natural resources, construction, and maintenance ............ 100.0 67.6 32.4 5.1 3.0 8.9 5.6 9.8

Construction, extraction, farming, fishing, and forestry1 100.0 67.0 33.0 3.8 2.8 8.6 6.9 10.8

Installation, maintenance, and repair .............................. 100.0 68.3 31.7 6.3 3.2 9.2 4.3 8.7

Production, transportation, and material moving ................ 100.0 66.4 33.6 5.9 3.6 10.4 4.4 9.3

Production ...................................................................... 100.0 67.0 33.0 6.0 4.1 10.5 3.6 8.8

Transportation and material moving ............................... 100.0 65.7 34.3 5.9 3.1 10.3 5.2 9.8

All workers, goods-producing industries2 ......................... 100.0 66.4 33.6 6.5 3.7 9.3 5.8 8.3

Management, professional, and related ............................. 100.0 66.6 33.4 8.6 3.6 7.4 7.3 6.5

Sales and office .................................................................. 100.0 69.3 30.7 7.0 3.0 9.4 3.6 7.7

Natural resources, construction, and maintenance ............ 100.0 66.5 33.5 4.2 3.2 9.1 6.7 10.3

Production, transportation, and material moving ................ 100.0 65.2 34.8 6.0 4.5 11.5 3.8 8.8

All workers, service-providing industries3 ........................ 100.0 70.4 29.6 7.0 3.5 7.7 3.7 7.7

Management, professional, and related ............................. 100.0 69.0 31.0 8.4 4.7 7.1 4.4 6.5

Sales and office .................................................................. 100.0 71.8 28.2 6.4 2.5 8.8 2.9 7.6

Service ................................................................................ 100.0 76.5 23.5 3.8 1.5 6.1 1.6 10.4

Natural resources, construction, and maintenance ............ 100.0 69.4 30.6 6.4 2.7 8.6 4.0 9.0

Production, transportation, and material moving ................ 100.0 67.3 32.7 5.9 2.8 9.4 4.9 9.7

1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of December 2006. 2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing;

professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and

social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration.

- 17 -
Table 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private

industry workers, by industry group, September 2017

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Cost per hour worked

All workers, goods-producing industries1 ......................... $39.97 $26.54 $13.44 $2.58 $1.50 $3.71 $2.31 $3.34

Construction ....................................................................... 39.53 27.46 12.07 1.74 1.09 3.11 2.18 3.96

Manufacturing ..................................................................... 40.11 26.09 14.02 3.02 1.65 4.01 2.34 3.01

Aircraft manufacturing2 ................................................... 79.76 43.74 36.02 6.46 4.25 7.59 13.23 4.49

All workers, service-providing industries3 ........................ 32.21 22.68 9.53 2.27 1.13 2.47 1.20 2.47

Trade, transportation, and utilities ...................................... 27.74 19.50 8.24 1.75 0.73 2.32 1.10 2.34

Wholesale trade .............................................................. 36.53 25.79 10.74 2.66 1.08 2.96 1.21 2.84

Retail trade ..................................................................... 19.21 14.56 4.65 0.92 0.38 1.29 0.40 1.66

Transportation and warehousing .................................... 40.24 25.75 14.49 2.88 1.19 4.27 2.52 3.63

Utilities ............................................................................ 62.25 37.23 25.02 5.38 2.62 6.35 6.31 4.36

Information .......................................................................... 55.50 36.34 19.16 5.11 2.52 5.28 2.61 3.64

Financial activities .............................................................. 47.72 31.29 16.43 4.05 3.54 3.93 1.93 2.98

Finance and insurance ................................................... 53.28 34.36 18.91 4.70 4.38 4.37 2.33 3.13

Credit intermediation and related activities ................. 42.51 28.44 14.07 3.78 1.83 3.90 1.84 2.72

Insurance carriers and related activities ..................... 48.46 32.10 16.37 4.28 2.14 4.40 2.49 3.05

Real estate and rental and leasing ................................. 30.84 21.95 8.89 2.07 0.99 2.58 0.72 2.53

Professional and business services ................................... 41.10 29.22 11.88 2.94 2.07 2.49 1.36 3.02

Professional and technical services ............................... 52.30 37.55 14.75 4.38 1.40 3.52 1.91 3.54

Administrative and waste services ................................. 23.42 18.02 5.39 1.00 0.54 1.17 0.38 2.30

Education and health services ............................................ 35.39 24.85 10.54 2.77 0.65 3.07 1.49 2.55

Educational services ....................................................... 45.21 32.66 12.55 3.20 0.23 3.78 2.23 3.11

Junior colleges, colleges, and universities ................. 55.28 38.81 16.46 4.57 0.35 4.89 3.08 3.57

Health care and social assistance .................................. 33.90 23.66 10.23 2.71 0.71 2.96 1.38 2.47

Leisure and hospitality ........................................................ 14.42 11.39 3.04 0.43 0.14 0.77 0.20 1.50

Accommodation and food services ................................. 12.72 10.18 2.54 0.31 0.12 0.63 0.12 1.35

Other services .................................................................... 27.02 19.63 7.40 1.63 0.37 2.05 1.08 2.26

Percent of total compensation

All workers, goods-producing industries1 ......................... 100.0 66.4 33.6 6.5 3.7 9.3 5.8 8.3

Construction ....................................................................... 100.0 69.5 30.5 4.4 2.8 7.9 5.5 10.0

Manufacturing ..................................................................... 100.0 65.0 35.0 7.5 4.1 10.0 5.8 7.5

Aircraft manufacturing2 ................................................... 100.0 54.8 45.2 8.1 5.3 9.5 16.6 5.6

All workers, service-providing industries3 ........................ 100.0 70.4 29.6 7.0 3.5 7.7 3.7 7.7

Trade, transportation, and utilities ...................................... 100.0 70.3 29.7 6.3 2.6 8.4 4.0 8.4

Wholesale trade .............................................................. 100.0 70.6 29.4 7.3 3.0 8.1 3.3 7.8

Retail trade ..................................................................... 100.0 75.8 24.2 4.8 2.0 6.7 2.1 8.6

Transportation and warehousing .................................... 100.0 64.0 36.0 7.2 2.9 10.6 6.3 9.0

Utilities ............................................................................ 100.0 59.8 40.2 8.6 4.2 10.2 10.1 7.0

Information .......................................................................... 100.0 65.5 34.5 9.2 4.5 9.5 4.7 6.6

Financial activities .............................................................. 100.0 65.6 34.4 8.5 7.4 8.2 4.0 6.3

Finance and insurance ................................................... 100.0 64.5 35.5 8.8 8.2 8.2 4.4 5.9

Credit intermediation and related activities ................. 100.0 66.9 33.1 8.9 4.3 9.2 4.3 6.4

Insurance carriers and related activities ..................... 100.0 66.2 33.8 8.8 4.4 9.1 5.1 6.3

Real estate and rental and leasing ................................. 100.0 71.2 28.8 6.7 3.2 8.4 2.3 8.2

Professional and business services ................................... 100.0 71.1 28.9 7.2 5.0 6.1 3.3 7.3

Professional and technical services ............................... 100.0 71.8 28.2 8.4 2.7 6.7 3.7 6.8

Administrative and waste services ................................. 100.0 77.0 23.0 4.3 2.3 5.0 1.6 9.8

Education and health services ............................................ 100.0 70.2 29.8 7.8 1.8 8.7 4.2 7.2

Educational services ....................................................... 100.0 72.2 27.8 7.1 0.5 8.4 4.9 6.9

Junior colleges, colleges, and universities ................. 100.0 70.2 29.8 8.3 0.6 8.9 5.6 6.5

Health care and social assistance .................................. 100.0 69.8 30.2 8.0 2.1 8.7 4.1 7.3

Leisure and hospitality ........................................................ 100.0 78.9 21.1 3.0 0.9 5.3 1.4 10.4

Accommodation and food services ................................. 100.0 80.0 20.0 2.5 0.9 4.9 1.0 10.7

Other services .................................................................... 100.0 72.6 27.4 6.0 1.4 7.6 4.0 8.4

1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 2 Data are available beginning with December 2006. 3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing;

professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and

social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration.

- 18 -
Table 11. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: private

industry workers, by occupational group and full-time and part-time status, September 2017

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Cost per hour worked

All full-time workers in private industry ................................. $39.45 $26.82 $12.63 $2.98 $1.55 $3.41 $1.76 $2.93

Management, professional, and related ............................. 62.29 42.19 20.10 5.47 2.97 4.63 3.09 3.94

Management, business, and financial ............................ 72.52 48.45 24.07 6.45 5.23 4.71 3.29 4.38

Professional and related ................................................. 55.90 38.28 17.62 4.86 1.56 4.57 2.97 3.66

Sales and office .................................................................. 29.70 20.66 9.04 2.16 0.84 2.91 0.98 2.15

Sales and related ............................................................ 34.75 25.20 9.54 2.46 1.05 2.51 1.05 2.46

Office and administrative support ................................... 27.47 18.65 8.82 2.03 0.75 3.08 0.94 2.01

Service ................................................................................ 19.15 13.71 5.44 1.07 0.41 1.73 0.44 1.79

Natural resources, construction, and maintenance ............ 36.75 24.68 12.07 1.91 1.13 3.37 2.10 3.56

Construction, extraction, farming, fishing, and forestry1 38.44 25.57 12.86 1.52 1.10 3.41 2.70 4.14

Installation, maintenance, and repair .............................. 35.19 23.85 11.34 2.28 1.15 3.33 1.55 3.03

Production, transportation, and material moving ................ 30.27 19.89 10.38 1.91 1.16 3.27 1.32 2.72

Production ...................................................................... 28.45 18.84 9.61 1.77 1.22 3.11 1.06 2.44

Transportation and material moving ............................... 32.50 21.18 11.32 2.08 1.08 3.46 1.64 3.06

All part-time workers in private industry ................................ 17.42 13.86 3.57 0.51 0.23 0.70 0.38 1.76

Management, professional, and related ............................. 41.01 31.96 9.05 2.03 0.70 1.75 1.28 3.28

Professional and related ................................................. 40.82 31.77 9.05 2.02 0.70 1.75 1.31 3.26

Sales and office .................................................................. 14.48 11.68 2.80 0.37 0.19 0.66 0.22 1.37

Sales and related ............................................................ 13.12 10.77 2.34 0.26 0.17 0.50 0.15 1.26

Office and administrative support ................................... 16.62 13.09 3.53 0.54 0.21 0.92 0.32 1.54

Service ................................................................................ 12.50 10.36 2.14 0.18 0.11 0.29 0.10 1.47

Production, transportation, and material moving ................ 17.83 12.77 5.06 0.50 0.30 1.24 0.86 2.16

Transportation and material moving ............................... 18.70 12.83 5.87 0.58 0.34 1.58 1.13 2.25

Percent of total compensation

All full-time workers in private industry ................................. 100.0 68.0 32.0 7.6 3.9 8.6 4.5 7.4

Management, professional, and related ............................. 100.0 67.7 32.3 8.8 4.8 7.4 5.0 6.3

Management, business, and financial ............................ 100.0 66.8 33.2 8.9 7.2 6.5 4.5 6.0

Professional and related ................................................. 100.0 68.5 31.5 8.7 2.8 8.2 5.3 6.5

Sales and office .................................................................. 100.0 69.6 30.4 7.3 2.8 9.8 3.3 7.2

Sales and related ............................................................ 100.0 72.5 27.5 7.1 3.0 7.2 3.0 7.1

Office and administrative support ................................... 100.0 67.9 32.1 7.4 2.7 11.2 3.4 7.3

Service ................................................................................ 100.0 71.6 28.4 5.6 2.1 9.0 2.3 9.4

Natural resources, construction, and maintenance ............ 100.0 67.1 32.9 5.2 3.1 9.2 5.7 9.7

Construction, extraction, farming, fishing, and forestry1 100.0 66.5 33.5 3.9 2.9 8.9 7.0 10.8

Installation, maintenance, and repair .............................. 100.0 67.8 32.2 6.5 3.3 9.5 4.4 8.6

Production, transportation, and material moving ................ 100.0 65.7 34.3 6.3 3.8 10.8 4.4 9.0

Production ...................................................................... 100.0 66.2 33.8 6.2 4.3 10.9 3.7 8.6

Transportation and material moving ............................... 100.0 65.2 34.8 6.4 3.3 10.6 5.1 9.4

All part-time workers in private industry ................................ 100.0 79.5 20.5 2.9 1.3 4.0 2.2 10.1

Management, professional, and related ............................. 100.0 77.9 22.1 5.0 1.7 4.3 3.1 8.0

Professional and related ................................................. 100.0 77.8 22.2 5.0 1.7 4.3 3.2 8.0

Sales and office .................................................................. 100.0 80.6 19.4 2.6 1.3 4.6 1.5 9.4

Sales and related ............................................................ 100.0 82.1 17.9 2.0 1.3 3.8 1.2 9.6

Office and administrative support ................................... 100.0 78.8 21.2 3.2 1.2 5.5 1.9 9.3

Service ................................................................................ 100.0 82.9 17.1 1.4 0.8 2.3 0.8 11.8

Production, transportation, and material moving ................ 100.0 71.6 28.4 2.8 1.7 7.0 4.8 12.1

Transportation and material moving ............................... 100.0 68.6 31.4 3.1 1.8 8.4 6.0 12.0

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

Note: The sum of individual items may not equal totals due to rounding.

- 19 -
Table 12. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: private industry workers, by industry group and full-time and part-time status, September 2017

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Cost per hour worked

All full-time workers in private industry ........... $39.45 $26.82 $12.63 $2.98 $1.55 $3.41 $1.76 $2.93

Goods-producing1 ............................................ 40.58 26.83 13.75 2.66 1.54 3.82 2.38 3.35

Construction ................................................. 40.63 28.02 12.61 1.85 1.15 3.29 2.30 4.02

Manufacturing ............................................... 40.49 26.28 14.21 3.06 1.67 4.07 2.38 3.03

Service-providing2 ............................................ 39.12 26.82 12.31 3.08 1.55 3.29 1.58 2.81

Trade, transportation, and utilities ................ 34.93 23.99 10.94 2.51 1.01 3.13 1.49 2.80

Information .................................................... 58.25 37.95 20.30 5.43 2.67 5.63 2.77 3.80

Financial activities ........................................ 50.44 32.88 17.56 4.37 3.85 4.18 2.06 3.09

Professional and business services ............. 45.24 31.60 13.64 3.50 2.42 2.94 1.59 3.20

Education and health services ...................... 38.16 26.11 12.05 3.25 0.73 3.70 1.76 2.60

Leisure and hospitality .................................. 19.52 14.30 5.22 1.00 0.29 1.74 0.45 1.74

Other services .............................................. 32.52 23.01 9.51 2.33 0.52 2.81 1.28 2.56

All part-time workers in private industry .......... 17.42 13.86 3.57 0.51 0.23 0.70 0.38 1.76

Service-providing2 ............................................ 17.28 13.74 3.54 0.51 0.23 0.70 0.37 1.74

Trade, transportation, and utilities ................ 14.92 11.48 3.43 0.39 0.22 0.88 0.42 1.53

Professional and business services ............. 22.06 18.30 3.76 0.39 0.44 0.44 0.30 2.19

Education and health services ...................... 27.81 21.41 6.40 1.46 0.42 1.34 0.76 2.41

Leisure and hospitality .................................. 11.23 9.56 1.67 0.07 0.04 0.17 0.04 1.36

Percent of total compensation

All full-time workers in private industry ........... 100.0 68.0 32.0 7.6 3.9 8.6 4.5 7.4

Goods-producing1 ............................................ 100.0 66.1 33.9 6.6 3.8 9.4 5.9 8.3

Construction ................................................. 100.0 69.0 31.0 4.5 2.8 8.1 5.7 9.9

Manufacturing ............................................... 100.0 64.9 35.1 7.6 4.1 10.1 5.9 7.5

Service-providing2 ............................................ 100.0 68.5 31.5 7.9 4.0 8.4 4.0 7.2

Trade, transportation, and utilities ................ 100.0 68.7 31.3 7.2 2.9 9.0 4.3 8.0

Information .................................................... 100.0 65.1 34.9 9.3 4.6 9.7 4.8 6.5

Financial activities ........................................ 100.0 65.2 34.8 8.7 7.6 8.3 4.1 6.1

Professional and business services ............. 100.0 69.8 30.2 7.7 5.3 6.5 3.5 7.1

Education and health services ...................... 100.0 68.4 31.6 8.5 1.9 9.7 4.6 6.8

Leisure and hospitality .................................. 100.0 73.3 26.7 5.1 1.5 8.9 2.3 8.9

Other services .............................................. 100.0 70.8 29.2 7.2 1.6 8.6 3.9 7.9

All part-time workers in private industry .......... 100.0 79.5 20.5 2.9 1.3 4.0 2.2 10.1

Service-providing2 ............................................ 100.0 79.5 20.5 2.9 1.3 4.0 2.2 10.0

Trade, transportation, and utilities ................ 100.0 77.0 23.0 2.6 1.5 5.9 2.8 10.2

Professional and business services ............. 100.0 83.0 17.0 1.8 2.0 2.0 1.4 9.9

Education and health services ...................... 100.0 77.0 23.0 5.3 1.5 4.8 2.7 8.7

Leisure and hospitality .................................. 100.0 85.1 14.9 0.6 0.3 1.5 0.4 12.1

1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental

and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational

services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except

public administration.

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Table 13. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: private industry workers, by major industry group and establishment employment size and

bargaining unit status, September 2017

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Cost per hour worked

All workers, goods-producing industries1 ... $39.97 $26.54 $13.44 $2.58 $1.50 $3.71 $2.31 $3.34

1-99 workers ..................................................... 33.92 23.92 10.01 1.73 0.99 2.70 1.32 3.27

1-49 workers ................................................. 32.76 23.51 9.25 1.58 0.91 2.34 1.18 3.24

50-99 workers ............................................... 37.03 25.01 12.01 2.12 1.21 3.65 1.68 3.35

100 workers or more ......................................... 45.20 28.80 16.40 3.32 1.93 4.59 3.17 3.39

100-499 workers ........................................... 39.31 25.75 13.56 2.63 1.46 4.12 2.10 3.25

500 workers or more ..................................... 53.94 33.33 20.61 4.33 2.64 5.29 4.74 3.60

Union ................................................................ 50.21 28.94 21.27 2.60 1.87 7.06 5.48 4.26

Nonunion .......................................................... 38.05 26.09 11.96 2.58 1.42 3.08 1.71 3.16

All workers, service-providing industries2 .. 32.21 22.68 9.53 2.27 1.13 2.47 1.20 2.47

1-99 workers ..................................................... 27.61 20.09 7.52 1.65 1.06 1.79 0.78 2.24

1-49 workers ................................................. 26.89 19.83 7.06 1.56 0.99 1.66 0.62 2.23

50-99 workers ............................................... 29.70 20.83 8.87 1.92 1.27 2.17 1.24 2.27

100 workers or more ......................................... 38.29 26.10 12.19 3.07 1.22 3.36 1.76 2.77

100-499 workers ........................................... 31.89 22.46 9.43 2.34 0.85 2.60 1.20 2.45

500 workers or more ..................................... 47.87 31.56 16.31 4.18 1.77 4.49 2.61 3.25

Union ................................................................ 49.18 29.83 19.35 3.89 1.26 6.30 4.31 3.58

Nonunion .......................................................... 30.82 22.09 8.73 2.13 1.12 2.15 0.95 2.38

Percent of total compensation

All workers, goods-producing industries1 ... 100.0 66.4 33.6 6.5 3.7 9.3 5.8 8.3

1-99 workers ..................................................... 100.0 70.5 29.5 5.1 2.9 8.0 3.9 9.6

1-49 workers ................................................. 100.0 71.8 28.2 4.8 2.8 7.1 3.6 9.9

50-99 workers ............................................... 100.0 67.6 32.4 5.7 3.3 9.9 4.5 9.0

100 workers or more ......................................... 100.0 63.7 36.3 7.3 4.3 10.2 7.0 7.5

100-499 workers ........................................... 100.0 65.5 34.5 6.7 3.7 10.5 5.3 8.3

500 workers or more ..................................... 100.0 61.8 38.2 8.0 4.9 9.8 8.8 6.7

Union ................................................................ 100.0 57.6 42.4 5.2 3.7 14.1 10.9 8.5

Nonunion .......................................................... 100.0 68.6 31.4 6.8 3.7 8.1 4.5 8.3

All workers, service-providing industries2 .. 100.0 70.4 29.6 7.0 3.5 7.7 3.7 7.7

1-99 workers ..................................................... 100.0 72.8 27.2 6.0 3.8 6.5 2.8 8.1

1-49 workers ................................................. 100.0 73.8 26.2 5.8 3.7 6.2 2.3 8.3

50-99 workers ............................................... 100.0 70.1 29.9 6.5 4.3 7.3 4.2 7.6

100 workers or more ......................................... 100.0 68.2 31.8 8.0 3.2 8.8 4.6 7.2

100-499 workers ........................................... 100.0 70.4 29.6 7.3 2.7 8.1 3.7 7.7

500 workers or more ..................................... 100.0 65.9 34.1 8.7 3.7 9.4 5.5 6.8

Union ................................................................ 100.0 60.7 39.3 7.9 2.6 12.8 8.8 7.3

Nonunion .......................................................... 100.0 71.7 28.3 6.9 3.6 7.0 3.1 7.7

1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental

and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational

services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except

public administration.

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Table 14. Employer costs per hour worked for employee compensation and costs as a percent of total

compensation: private industry health care and social assistance workers, by industry and occupational group,

September 2017

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Cost per hour worked

Health care and social assistance .................... $33.90 $23.66 $10.23 $2.71 $0.71 $2.96 $1.38 $2.47

Management, professional, and related ....... 48.29 33.50 14.80 4.20 1.02 3.93 2.38 3.26

Registered nurses .................................... 53.53 36.06 17.47 4.83 1.75 4.56 2.61 3.72

Sales and office ............................................ 23.54 16.24 7.30 1.71 0.36 2.92 0.60 1.72

Service .......................................................... 19.25 13.83 5.42 1.13 0.46 1.70 0.39 1.73

Hospitals ......................................................... 46.18 30.38 15.80 4.27 1.58 4.66 2.14 3.15

Management, professional, and related ....... 55.58 36.89 18.69 5.34 1.86 5.11 2.65 3.73

Registered nurses .................................... 57.83 38.03 19.79 5.45 2.24 5.27 2.90 3.94

Service .......................................................... 24.58 15.59 8.99 1.74 1.14 3.27 0.98 1.86

Nursing and residential care facilities .......... 22.98 16.63 6.35 1.52 0.50 1.99 0.35 1.99

Management, professional, and related ....... 35.13 25.79 9.33 2.49 0.70 2.70 0.67 2.77

Service .......................................................... 17.49 12.53 4.96 1.04 0.43 1.62 0.21 1.65

Nursing care facilities1 .............................. 25.73 18.52 7.22 1.74 0.62 2.23 0.50 2.13

Management, professional, and related ....... 39.40 28.89 10.51 2.82 0.85 2.94 0.86 3.04

Service .......................................................... 18.68 13.18 5.50 1.15 0.53 1.84 0.32 1.66

Percent of total compensation

Health care and social assistance .................... 100.0 69.8 30.2 8.0 2.1 8.7 4.1 7.3

Management, professional, and related ....... 100.0 69.4 30.6 8.7 2.1 8.1 4.9 6.7

Registered nurses .................................... 100.0 67.4 32.6 9.0 3.3 8.5 4.9 7.0

Sales and office ............................................ 100.0 69.0 31.0 7.3 1.5 12.4 2.5 7.3

Service .......................................................... 100.0 71.8 28.2 5.9 2.4 8.8 2.0 9.0

Hospitals ......................................................... 100.0 65.8 34.2 9.2 3.4 10.1 4.6 6.8

Management, professional, and related ....... 100.0 66.4 33.6 9.6 3.3 9.2 4.8 6.7

Registered nurses .................................... 100.0 65.8 34.2 9.4 3.9 9.1 5.0 6.8

Service .......................................................... 100.0 63.4 36.6 7.1 4.6 13.3 4.0 7.6

Nursing and residential care facilities .......... 100.0 72.4 27.6 6.6 2.2 8.7 1.5 8.7

Management, professional, and related ....... 100.0 73.4 26.6 7.1 2.0 7.7 1.9 7.9

Service .......................................................... 100.0 71.6 28.4 6.0 2.5 9.3 1.2 9.4

Nursing care facilities1 .............................. 100.0 72.0 28.0 6.8 2.4 8.7 1.9 8.3

Management, professional, and related ....... 100.0 73.3 26.7 7.2 2.2 7.5 2.2 7.7

Service .......................................................... 100.0 70.5 29.5 6.2 2.8 9.9 1.7 8.9

1 Data are available beginning with December 2006.

Note: The sum of individual items may not equal totals due to rounding.

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