For release 10:00 a.m. (EDT) Tuesday, March 19, 2019 USDL-19-0449 

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 – DECEMBER 2018

Employer costs for employee compensation averaged $36.32 per hour worked in December 2018, the 

U.S. Bureau of Labor Statistics reported today. Wages and salaries averaged $24.91 per hour worked 

and accounted for 68.6 percent of these costs, while benefit costs averaged $11.41 and accounted for the 

remaining 31.4 percent. (See tables A and 1.) 

Total employer compensation costs for state and local government workers averaged $50.55 per hour

worked in December 2018. Wages and salaries averaged $31.59 per hour worked and accounted for 62.5 

percent of these costs, while benefit costs averaged $18.96 and accounted for the remaining 37.5 

percent. For benefit costs by category, insurance and retirement and savings costs both averaged $5.95 

per hour worked or 11.8 percent of total compensation, and paid leave costs averaged $3.79 per hour 

worked for 7.5 percent of total compensation. (See tables A and 3.)

Total employer compensation costs for private industry workers averaged $34.05 per hour worked in 

December 2018. Wages and salaries averaged $23.85 per hour worked and accounted for 70.0 percent of 

these costs, while benefit costs averaged $10.20 and accounted for 30.0 percent. For benefit costs by

category, insurance benefits costs averaged $2.71 or 8.0 percent and legally required benefits costs 

averaged $2.64 per hour worked or 7.7 percent. (See tables A and 5.)

Highlights of supplemental pay costs in private industry: 

Supplemental pay includes employer costs for employee nonproduction bonuses, overtime and premium 

pay, and shift differentials. Nonproduction bonuses such as holiday bonuses and cash profit sharing are 

given at the discretion of the employer and are not tied to a production formula. Overtime and premium 

pay includes pay for work in addition to the regular work schedule. Shift differentials are extra payments 

for working a non-traditional work schedule. 

 Cost per hour worked

Chart 2. Costs for nonproduction bonuses for private

industry workers, December 2018 

Cost per hour worked

Chart 1. Supplemental pay costs for private industry 

workers, December 2018
- 2 -

• Supplemental pay costs for private industry workers averaged $1.09 per hour worked or 3.2

percent of total compensation. (See chart 1 and table 5.)

• Supplemental pay costs by major occupational group ranged from 35 cents per hour worked for

service workers to $2.05 per hour worked for management, professional, and related workers.

(See chart 1 and table 5.)

• Costs for supplemental pay by bargaining status averaged $1.05 for nonunion workers and

$1.56 for union workers. (See table 5.)

• Costs for supplemental pay by census region averaged $1.04 in the West, $1.05 in the South,

$1.07 in the Midwest, and $1.28 in the Northeast. (See table 7.)

• Supplemental pay costs by establishment employment size ranged from 68 cents for

establishments with 1 to 99 workers to $1.59 for 100 workers or more. (See table 8.)

• Supplemental pay costs for part-time workers were 30 cents and $1.36 for full-time workers.

(See table 11.)

• Private industry employers spent an average of 8 cents per hour worked or 0.2 percent of total

compensation on shift differentials and 29 cents per hour worked or 0.9 percent of total

compensation on overtime and premium pay. (See table 5.)

• Private industry employers spent an average of 72 cents per hour worked or 2.1 percent of total

compensation on nonproduction bonuses. Costs for nonproduction bonuses by major industry

group ranged from 11 cents for leisure and hospitality to $2.32 for information industry workers.

(See chart 2 and tables 5 and 6.)

Table A. Relative importance of employer costs for employee compensation, December 2018 

Compensation 

component

Civilian 

workers1

Private 

industry

State and local 

government

Wages and salaries 68.6% 70.0% 62.5%

Benefits 31.4 30.0 37.5

 Paid leave 7.2 7.2 7.5

 Supplemental pay 2.8 3.2 1.0

 Insurance 8.7 8.0 11.8

 Health 8.3 7.5 11.5

 Retirement and savings 5.4 3.9 11.8

 Defined benefit 3.4 1.6 10.9

 Defined contribution 2.0 2.3 0.8

 Legally required 7.3 7.7 5.5

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 March 2019 is scheduled to be released on

Tuesday, June 18, 2019, at 10:00 a.m. (EDT). 

Compensation Costs and Metropolitan Area Definition Updates

The news release and associated tables will be modified beginning with the March 2019 release to 

incorporate compensation costs by wage percentile and highlight data characteristics. Additional 

information on these upcoming changes will be available at www.bls.gov/ect. 

Metropolitan area definitions will be updated with the March 2019 release based on Office of 

Management and Budget, Bulletin No. 13-01 dated February 28, 2013. For more information on 

metropolitan area definitions, see www.census.gov/programs-surveys/metro-micro.html.
- 3 - 

TECHNICAL NOTE

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

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. 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.

Sample size

Data for the December 2018 reference period were collected from a probability sample of approximately 

27,000 occupational observations selected from a sample of about 6,500 private industry establishments 

and approximately 8,000 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 for all estimates in the most recent news release are available at 

www.bls.gov/web/ecec/ececrse.txt. Footnotes have been added for estimates with relative standard 

errors greater than 30 percent. For more information on standard errors, see “Measuring Trends in the 

Structure and Levels of Employer Costs for Employee Compensation,” at 

www.bls.gov/opub/mlr/cwc/measuring-trends-in-the-structure-and-levels-of-employer-costs-foremployee-compensation.pdf. 

Benchmarking by establishment size and industry 

For information on benchmarking by establishment size and 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 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. 

Quarterly publication focus 

This quarter’s release focuses on supplemental pay benefit costs in private industry. Topics of news 

releases for the upcoming reference periods are as follows: 

• March 2019—Compensation costs by wage percentile, and 15 metropolitan areas, as well as

health benefit costs in private industry 

• June 2019—Retirement and savings benefit costs in private industry 

Additional information 

The “National Compensation Measures,” in the BLS Handbook of Methods at 

www.bls.gov/opub/hom/ncs/home.htm provides explanations of survey design, estimation methodology 

and additional resources. For data on the percentage of workers with access to and participating in 

employer-sponsored benefit plans such as health care, 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, December 2018

Compensation

component

Occupational group

All

workers1

Management,

professional,

and

related

Sales

and

office

Service

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $36.32 100.0 $59.86 100.0 $26.50 100.0 $19.28 100.0

Wages and salaries .............................................. 24.91 68.6 40.94 68.4 18.57 70.1 13.73 71.2

Total benefits ........................................................ 11.41 31.4 18.92 31.6 7.93 29.9 5.55 28.8

Paid leave ......................................................... 2.62 7.2 5.04 8.4 1.78 6.7 1.01 5.2

Vacation ........................................................ 1.28 3.5 2.45 4.1 0.89 3.3 0.47 2.4

Holiday .......................................................... 0.78 2.1 1.45 2.4 0.53 2.0 0.31 1.6

Sick ............................................................... 0.40 1.1 0.83 1.4 0.24 0.9 0.16 0.8

Personal ....................................................... 0.16 0.4 0.31 0.5 0.12 0.5 0.07 0.3

Supplemental pay ............................................. 1.01 2.8 1.63 2.7 0.65 2.5 0.40 2.1

Overtime and premium4 ............................... 0.28 0.8 0.16 0.3 0.17 0.6 0.19 1.0

Shift differentials ........................................... 0.07 0.2 0.10 0.2 0.03 0.1 0.07 0.4

Nonproduction bonuses ................................ 0.66 1.8 1.36 2.3 0.46 1.7 0.14 0.7

Insurance .......................................................... 3.16 8.7 4.81 8.0 2.52 9.5 1.62 8.4

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

Health ........................................................... 3.00 8.3 4.54 7.6 2.41 9.1 1.57 8.1

Short-term disability ...................................... 0.06 0.2 0.11 0.2 0.04 0.2 0.02 0.1

Long-term disability ...................................... 0.04 0.1 0.09 0.1 0.03 0.1 5 ( ) 6 ( )

Retirement and savings .................................... 1.95 5.4 3.72 6.2 1.02 3.8 0.84 4.4

Defined benefit ............................................. 1.22 3.4 2.31 3.9 0.53 2.0 0.67 3.5

Defined contribution ...................................... 0.73 2.0 1.41 2.4 0.48 1.8 0.18 0.9

Legally required benefits .................................. 2.66 7.3 3.73 6.2 1.96 7.4 1.68 8.7

Social Security and Medicare ....................... 2.03 5.6 3.22 5.4 1.55 5.9 1.14 5.9

Social Security7 ........................................ 1.62 4.5 2.54 4.2 1.25 4.7 0.91 4.7

Medicare ................................................... 0.41 1.1 0.68 1.1 0.30 1.1 0.22 1.2

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

State unemployment insurance .................... 0.14 0.4 0.14 0.2 0.13 0.5 0.12 0.6

Workers’ compensation ................................ 0.46 1.3 0.34 0.6 0.24 0.9 0.38 2.0

See footnotes at end of table.

- 4 -
Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:

civilian workers, by major occupational and industry group, December 2018 — 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 .................................................. $35.92 100.0 $28.90 100.0 $39.53 100.0 $35.77 100.0

Wages and salaries .............................................. 24.06 67.0 18.98 65.7 26.33 66.6 24.67 69.0

Total benefits ........................................................ 11.86 33.0 9.93 34.3 13.20 33.4 11.10 31.0

Paid leave ......................................................... 1.92 5.4 1.74 6.0 2.57 6.5 2.63 7.4

Vacation ........................................................ 0.97 2.7 0.87 3.0 1.32 3.3 1.27 3.6

Holiday .......................................................... 0.62 1.7 0.58 2.0 0.87 2.2 0.76 2.1

Sick ............................................................... 0.24 0.7 0.22 0.8 0.29 0.7 0.42 1.2

Personal ....................................................... 0.10 0.3 0.08 0.3 0.09 0.2 0.17 0.5

Supplemental pay ............................................. 1.17 3.3 1.15 4.0 1.67 4.2 0.90 2.5

Overtime and premium4 ............................... 0.77 2.1 0.59 2.1 0.65 1.6 0.22 0.6

Shift differentials ........................................... 0.05 0.1 0.11 0.4 0.11 0.3 0.07 0.2

Nonproduction bonuses ................................ 0.35 1.0 0.45 1.5 0.92 2.3 0.61 1.7

Insurance .......................................................... 3.23 9.0 3.04 10.5 3.66 9.3 3.07 8.6

Life ................................................................ 0.05 0.1 0.04 0.1 0.06 0.2 0.04 0.1

Health ........................................................... 3.07 8.6 2.89 10.0 3.46 8.7 2.92 8.2

Short-term disability ...................................... 0.08 0.2 0.06 0.2 0.09 0.2 0.06 0.2

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

Retirement and savings .................................... 2.12 5.9 1.37 4.7 1.98 5.0 1.95 5.5

Defined benefit ............................................. 1.44 4.0 0.79 2.7 1.01 2.6 1.26 3.5

Defined contribution ...................................... 0.68 1.9 0.58 2.0 0.97 2.4 0.69 1.9

Legally required benefits .................................. 3.41 9.5 2.63 9.1 3.33 8.4 2.54 7.1

Social Security and Medicare ....................... 2.04 5.7 1.64 5.7 2.26 5.7 1.99 5.6

Social Security7 ........................................ 1.65 4.6 1.32 4.6 1.82 4.6 1.58 4.4

Medicare ................................................... 0.39 1.1 0.32 1.1 0.44 1.1 0.41 1.1

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

State unemployment insurance .................... 0.18 0.5 0.14 0.5 0.19 0.5 0.13 0.4

Workers’ compensation ................................ 1.17 3.2 0.81 2.8 0.85 2.2 0.40 1.1

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.

- 5 -
Table 2. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:

civilian workers, by occupational and industry group, December 2018

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 ....................................................... $36.32 $24.91 $11.41 $2.62 $1.01 $3.16 $1.95 $2.66

Occupational group

Management, professional, and related ....... 59.86 40.94 18.92 5.04 1.63 4.81 3.72 3.73

Management, business, and financial ...... 66.49 45.45 21.04 6.21 2.51 4.61 3.51 4.20

Professional and related ........................... 56.89 38.92 17.97 4.52 1.24 4.89 3.81 3.52

Teachers2 ............................................. 62.94 42.97 19.97 3.29 0.24 6.29 6.89 3.26

Primary, secondary, and special

education school teachers .............. 62.39 41.53 20.85 2.94 0.21 6.84 7.88 2.98

Registered nurses ................................ 56.11 36.79 19.32 5.30 2.04 5.20 3.04 3.73

Sales and office ............................................ 26.50 18.57 7.93 1.78 0.65 2.52 1.02 1.96

Sales and related ...................................... 24.56 18.52 6.04 1.40 0.60 1.51 0.63 1.90

Office and administrative support ............. 27.69 18.60 9.09 2.02 0.68 3.13 1.26 2.00

Service .......................................................... 19.28 13.73 5.55 1.01 0.40 1.62 0.84 1.68

Natural resources, construction, and

maintenance ............................................... 35.92 24.06 11.86 1.92 1.17 3.23 2.12 3.41

Construction, extraction, farming, fishing,

and forestry3 ........................................... 36.71 24.35 12.36 1.54 1.18 3.26 2.57 3.81

Installation, maintenance, and repair ........ 35.09 23.76 11.33 2.32 1.16 3.20 1.65 3.00

Production, transportation, and material

moving ........................................................ 28.90 18.98 9.93 1.74 1.15 3.04 1.37 2.63

Production ................................................ 27.71 18.36 9.35 1.70 1.32 2.97 0.96 2.40

Transportation and material moving ......... 30.01 19.55 10.46 1.78 0.99 3.10 1.74 2.84

Industry group

Education and health services ...................... 42.39 28.78 13.61 3.20 0.64 4.18 2.95 2.64

Educational services ................................. 52.66 34.98 17.68 3.43 0.25 5.71 5.46 2.82

Elementary and secondary schools ...... 51.45 33.76 17.70 2.77 0.20 5.94 6.20 2.59

Junior colleges, colleges, and

 universities ......................................... 58.40 38.92 19.48 5.13 0.37 5.90 4.74 3.34

Health care and social assistance ............ 36.10 24.99 11.11 3.06 0.88 3.23 1.41 2.52

Hospitals ............................................... 49.42 31.95 17.47 4.76 1.74 5.14 2.63 3.19

Percent of total compensation

Civilian workers1 ....................................................... 100.0 68.6 31.4 7.2 2.8 8.7 5.4 7.3

Occupational group

Management, professional, and related ....... 100.0 68.4 31.6 8.4 2.7 8.0 6.2 6.2

Management, business, and financial ...... 100.0 68.4 31.6 9.3 3.8 6.9 5.3 6.3

Professional and related ........................... 100.0 68.4 31.6 7.9 2.2 8.6 6.7 6.2

Teachers2 ............................................. 100.0 68.3 31.7 5.2 0.4 10.0 10.9 5.2

Primary, secondary, and special

education school teachers .............. 100.0 66.6 33.4 4.7 0.3 11.0 12.6 4.8

Registered nurses ................................ 100.0 65.6 34.4 9.4 3.6 9.3 5.4 6.6

Sales and office ............................................ 100.0 70.1 29.9 6.7 2.5 9.5 3.8 7.4

Sales and related ...................................... 100.0 75.4 24.6 5.7 2.5 6.1 2.5 7.7

Office and administrative support ............. 100.0 67.2 32.8 7.3 2.5 11.3 4.5 7.2

Service .......................................................... 100.0 71.2 28.8 5.2 2.1 8.4 4.4 8.7

Natural resources, construction, and

maintenance ............................................... 100.0 67.0 33.0 5.4 3.3 9.0 5.9 9.5

Construction, extraction, farming, fishing,

and forestry3 ........................................... 100.0 66.3 33.7 4.2 3.2 8.9 7.0 10.4

Installation, maintenance, and repair ........ 100.0 67.7 32.3 6.6 3.3 9.1 4.7 8.6

Production, transportation, and material

moving ........................................................ 100.0 65.7 34.3 6.0 4.0 10.5 4.7 9.1

Production ................................................ 100.0 66.3 33.7 6.1 4.8 10.7 3.5 8.7

Transportation and material moving ......... 100.0 65.1 34.9 5.9 3.3 10.3 5.8 9.5

Industry group

Education and health services ...................... 100.0 67.9 32.1 7.5 1.5 9.9 7.0 6.2

Educational services ................................. 100.0 66.4 33.6 6.5 0.5 10.8 10.4 5.4

Elementary and secondary schools ...... 100.0 65.6 34.4 5.4 0.4 11.5 12.0 5.0

Junior colleges, colleges, and

 universities ......................................... 100.0 66.6 33.4 8.8 0.6 10.1 8.1 5.7

Health care and social assistance ............ 100.0 69.2 30.8 8.5 2.4 9.0 3.9 7.0

Hospitals ............................................... 100.0 64.7 35.3 9.6 3.5 10.4 5.3 6.4

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.

- 6 -
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, December 2018

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 .................................................. $50.55 100.0 $60.70 100.0 $34.80 100.0 $36.79 100.0 $50.64 100.0

Wages and salaries .............................................. 31.59 62.5 39.21 64.6 20.18 58.0 21.22 57.7 31.68 62.5

Total benefits ........................................................ 18.96 37.5 21.49 35.4 14.63 42.0 15.57 42.3 18.97 37.5

Paid leave ......................................................... 3.79 7.5 4.27 7.0 3.04 8.7 3.11 8.4 3.79 7.5

Vacation ........................................................ 1.44 2.8 1.47 2.4 1.35 3.9 1.38 3.7 1.43 2.8

Holiday .......................................................... 1.08 2.1 1.17 1.9 0.94 2.7 0.95 2.6 1.08 2.1

Sick ............................................................... 0.97 1.9 1.23 2.0 0.60 1.7 0.62 1.7 0.97 1.9

Personal ....................................................... 0.30 0.6 0.40 0.7 0.16 0.4 0.16 0.4 0.30 0.6

Supplemental pay ............................................. 0.50 1.0 0.40 0.7 0.30 0.9 0.78 2.1 0.49 1.0

Overtime and premium3 ............................... 0.21 0.4 0.09 0.1 0.16 0.5 0.46 1.3 0.21 0.4

Shift differentials ........................................... 0.05 0.1 0.04 0.1 0.02 0.1 0.09 0.2 0.05 0.1

Nonproduction bonuses ................................ 0.24 0.5 0.27 0.4 0.13 0.4 0.23 0.6 0.24 0.5

Insurance .......................................................... 5.95 11.8 6.53 10.8 5.52 15.9 4.67 12.7 5.95 11.7

Life ................................................................ 0.07 0.1 0.08 0.1 0.06 0.2 0.05 0.1 0.07 0.1

Health ........................................................... 5.79 11.5 6.35 10.5 5.41 15.5 4.56 12.4 5.79 11.4

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

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

Retirement and savings .................................... 5.95 11.8 7.15 11.8 3.66 10.5 4.75 12.9 5.96 11.8

Defined benefit ............................................. 5.52 10.9 6.58 10.8 3.42 9.8 4.52 12.3 5.53 10.9

Defined contribution ...................................... 0.43 0.8 0.57 0.9 0.24 0.7 0.23 0.6 0.43 0.8

Legally required benefits .................................. 2.78 5.5 3.13 5.2 2.10 6.0 2.27 6.2 2.79 5.5

Social Security and Medicare ....................... 2.18 4.3 2.61 4.3 1.57 4.5 1.52 4.1 2.18 4.3

Social Security4 ........................................ 1.66 3.3 1.98 3.3 1.23 3.5 1.15 3.1 1.67 3.3

Medicare ................................................... 0.52 1.0 0.63 1.0 0.34 1.0 0.36 1.0 0.52 1.0

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

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

Workers’ compensation ................................ 0.54 1.1 0.45 0.7 0.47 1.4 0.69 1.9 0.54 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.

- 7 -
Table 4. Employer costs per hour worked for employee compensation and costs as a percent of total compensation:

state and local government workers, by occupational and industry group, December 2018

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 ........................ $50.55 $31.59 $18.96 $3.79 $0.50 $5.95 $5.95 $2.78

Occupational group

Management, professional, and related ....... 60.70 39.21 21.49 4.27 0.40 6.53 7.15 3.13

Professional and related ........................... 59.02 38.42 20.60 3.80 0.37 6.52 6.90 3.02

Teachers1 ............................................. 66.95 44.73 22.22 3.37 0.25 7.14 8.25 3.22

Primary, secondary, and special

education school teachers .............. 66.46 43.80 22.66 3.04 0.23 7.49 8.85 3.05

Sales and office ............................................ 34.80 20.18 14.63 3.04 0.30 5.52 3.66 2.10

Office and administrative support ............. 34.96 20.22 14.73 3.05 0.30 5.59 3.69 2.10

Service .......................................................... 36.79 21.22 15.57 3.11 0.78 4.67 4.75 2.27

Industry group

Education and health services ...................... 52.95 34.24 18.71 3.50 0.34 6.13 6.03 2.71

Educational services ................................. 54.29 35.32 18.98 3.37 0.25 6.26 6.37 2.72

Elementary and secondary schools ...... 52.69 34.28 18.41 2.76 0.21 6.24 6.63 2.57

Junior colleges, colleges, and

 universities ......................................... 58.60 38.13 20.47 5.09 0.35 6.28 5.62 3.13

Health care and social assistance ............ 44.63 27.54 17.09 4.27 0.87 5.35 3.93 2.66

Hospitals ............................................... 47.15 29.70 17.45 4.52 1.05 5.28 3.80 2.79

Public administration .................................... 48.48 28.16 20.32 4.51 0.77 5.85 6.23 2.96

Percent of total compensation

State and local government workers ........................ 100.0 62.5 37.5 7.5 1.0 11.8 11.8 5.5

Occupational group

Management, professional, and related ....... 100.0 64.6 35.4 7.0 0.7 10.8 11.8 5.2

Professional and related ........................... 100.0 65.1 34.9 6.4 0.6 11.1 11.7 5.1

Teachers1 ............................................. 100.0 66.8 33.2 5.0 0.4 10.7 12.3 4.8

Primary, secondary, and special

education school teachers .............. 100.0 65.9 34.1 4.6 0.3 11.3 13.3 4.6

Sales and office ............................................ 100.0 58.0 42.0 8.7 0.9 15.9 10.5 6.0

Office and administrative support ............. 100.0 57.9 42.1 8.7 0.9 16.0 10.6 6.0

Service .......................................................... 100.0 57.7 42.3 8.4 2.1 12.7 12.9 6.2

Industry group

Education and health services ...................... 100.0 64.7 35.3 6.6 0.6 11.6 11.4 5.1

Educational services ................................. 100.0 65.0 35.0 6.2 0.5 11.5 11.7 5.0

Elementary and secondary schools ...... 100.0 65.1 34.9 5.2 0.4 11.8 12.6 4.9

Junior colleges, colleges, and

 universities ......................................... 100.0 65.1 34.9 8.7 0.6 10.7 9.6 5.3

Health care and social assistance ............ 100.0 61.7 38.3 9.6 2.0 12.0 8.8 6.0

Hospitals ............................................... 100.0 63.0 37.0 9.6 2.2 11.2 8.1 5.9

Public administration .................................... 100.0 58.1 41.9 9.3 1.6 12.1 12.8 6.1

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, December

2018

Compensation

component

Occupational group

All

workers

Management,

professional,

and

related

Sales

and

office

Service

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $34.05 100.0 $59.57 100.0 $25.77 100.0 $16.78 100.0

Wages and salaries .............................................. 23.85 70.0 41.52 69.7 18.43 71.5 12.66 75.4

Total benefits ........................................................ 10.20 30.0 18.05 30.3 7.34 28.5 4.12 24.6

Paid leave ......................................................... 2.44 7.2 5.30 8.9 1.67 6.5 0.71 4.2

Vacation ........................................................ 1.26 3.7 2.78 4.7 0.85 3.3 0.34 2.0

Holiday .......................................................... 0.73 2.2 1.55 2.6 0.50 1.9 0.22 1.3

Sick ............................................................... 0.31 0.9 0.69 1.2 0.21 0.8 0.10 0.6

Personal ....................................................... 0.14 0.4 0.28 0.5 0.12 0.5 0.05 0.3

Supplemental pay ............................................. 1.09 3.2 2.05 3.4 0.69 2.7 0.35 2.1

Overtime and premium1 ............................... 0.29 0.9 0.19 0.3 0.17 0.6 0.16 0.9

Shift differentials ........................................... 0.08 0.2 0.13 0.2 0.03 0.1 0.07 0.4

Nonproduction bonuses ................................ 0.72 2.1 1.73 2.9 0.49 1.9 0.13 0.8

Insurance .......................................................... 2.71 8.0 4.22 7.1 2.25 8.7 1.18 7.0

Life ................................................................ 0.04 0.1 0.08 0.1 0.03 0.1 0.02 0.1

Health ........................................................... 2.56 7.5 3.92 6.6 2.15 8.3 1.14 6.8

Short-term disability ...................................... 0.07 0.2 0.13 0.2 0.05 0.2 0.02 0.1

Long-term disability ...................................... 0.04 0.1 0.09 0.2 0.03 0.1 2 ( ) 3 ( )

Retirement and savings .................................... 1.32 3.9 2.55 4.3 0.78 3.0 0.29 1.7

Defined benefit ............................................. 0.54 1.6 0.86 1.4 0.28 1.1 0.12 0.7

Defined contribution ...................................... 0.78 2.3 1.69 2.8 0.51 2.0 0.17 1.0

Legally required benefits .................................. 2.64 7.7 3.93 6.6 1.95 7.6 1.59 9.5

Social Security and Medicare ....................... 2.01 5.9 3.43 5.8 1.55 6.0 1.08 6.5

Social Security4 ........................................ 1.61 4.7 2.73 4.6 1.25 4.9 0.88 5.2

Medicare ................................................... 0.40 1.2 0.70 1.2 0.30 1.2 0.21 1.2

Federal unemployment insurance ................ 0.04 0.1 0.03 0.1 0.04 0.1 0.04 0.2

State unemployment insurance .................... 0.15 0.4 0.16 0.3 0.13 0.5 0.13 0.8

Workers’ compensation ................................ 0.45 1.3 0.31 0.5 0.22 0.9 0.34 2.0

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, December

2018 — 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 .................................................. $35.34 100.0 $28.51 100.0 $47.29 100.0 $32.81 100.0

Wages and salaries .............................................. 23.95 67.8 18.84 66.1 27.85 58.9 23.47 71.6

Total benefits ........................................................ 11.39 32.2 9.67 33.9 19.45 41.1 9.33 28.4

Paid leave ......................................................... 1.77 5.0 1.70 6.0 3.36 7.1 2.35 7.2

Vacation ........................................................ 0.91 2.6 0.86 3.0 1.71 3.6 1.21 3.7

Holiday .......................................................... 0.57 1.6 0.57 2.0 0.99 2.1 0.71 2.2

Sick ............................................................... 0.20 0.6 0.21 0.7 0.48 1.0 0.30 0.9

Personal ....................................................... 0.09 0.3 0.07 0.3 0.18 0.4 0.14 0.4

Supplemental pay ............................................. 1.20 3.4 1.16 4.1 1.56 3.3 1.05 3.2

Overtime and premium1 ............................... 0.79 2.2 0.60 2.1 0.77 1.6 0.25 0.8

Shift differentials ........................................... 0.05 0.1 0.11 0.4 0.22 0.5 0.06 0.2

Nonproduction bonuses ................................ 0.37 1.0 0.45 1.6 0.57 1.2 0.74 2.3

Insurance .......................................................... 3.02 8.6 2.94 10.3 6.61 14.0 2.34 7.1

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

Health ........................................................... 2.87 8.1 2.79 9.8 6.27 13.3 2.21 6.7

Short-term disability ...................................... 0.08 0.2 0.06 0.2 0.18 0.4 0.06 0.2

Long-term disability ...................................... 0.03 0.1 0.04 0.2 0.08 0.2 0.04 0.1

Retirement and savings .................................... 1.93 5.5 1.25 4.4 4.31 9.1 1.04 3.2

Defined benefit ............................................. 1.23 3.5 0.65 2.3 3.16 6.7 0.29 0.9

Defined contribution ...................................... 0.71 2.0 0.60 2.1 1.15 2.4 0.74 2.3

Legally required benefits .................................. 3.46 9.8 2.62 9.2 3.60 7.6 2.55 7.8

Social Security and Medicare ....................... 2.05 5.8 1.64 5.7 2.46 5.2 1.96 6.0

Social Security4 ........................................ 1.66 4.7 1.32 4.6 1.98 4.2 1.57 4.8

Medicare ................................................... 0.39 1.1 0.31 1.1 0.48 1.0 0.39 1.2

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

State unemployment insurance .................... 0.19 0.5 0.15 0.5 0.18 0.4 0.14 0.4

Workers’ compensation ................................ 1.19 3.4 0.81 2.8 0.93 2.0 0.41 1.2

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, December 2018

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 .................................................. $39.49 100.0 $39.19 100.0 $39.09 100.0 $32.95 100.0 $28.22 100.0 $57.29 100.0

Wages and salaries .............................................. 26.35 66.7 27.12 69.2 25.59 65.5 23.34 70.8 19.82 70.2 37.98 66.3

Total benefits ........................................................ 13.14 33.3 12.07 30.8 13.49 34.5 9.61 29.2 8.40 29.8 19.31 33.7

Paid leave ......................................................... 2.55 6.5 1.71 4.4 2.96 7.6 2.42 7.3 1.77 6.3 5.18 9.0

Vacation ........................................................ 1.31 3.3 0.89 2.3 1.52 3.9 1.24 3.8 0.92 3.3 2.72 4.8

Holiday .......................................................... 0.87 2.2 0.58 1.5 1.02 2.6 0.70 2.1 0.51 1.8 1.36 2.4

Sick ............................................................... 0.28 0.7 0.18 0.4 0.33 0.8 0.32 1.0 0.23 0.8 0.58 1.0

Personal ....................................................... 0.09 0.2 0.07 0.2 0.10 0.2 0.15 0.5 0.11 0.4 0.52 0.9

Supplemental pay ............................................. 1.68 4.3 1.22 3.1 1.92 4.9 0.98 3.0 0.79 2.8 2.58 4.5

Overtime and premium3 ............................... 0.65 1.6 0.72 1.8 0.60 1.5 0.22 0.7 0.28 1.0 0.23 0.4

Shift differentials ........................................... 0.11 0.3 4 ( ) 5 ( ) 0.16 0.4 0.07 0.2 0.02 0.1 0.03 5 ( )

Nonproduction bonuses ................................ 0.93 2.3 0.49 1.2 1.16 3.0 0.68 2.1 0.48 1.7 2.32 4.1

Insurance .......................................................... 3.63 9.2 3.13 8.0 3.88 9.9 2.53 7.7 2.32 8.2 4.89 8.5

Life ................................................................ 0.06 0.2 0.04 0.1 0.07 0.2 0.04 0.1 0.03 0.1 0.08 0.1

Health ........................................................... 3.43 8.7 2.99 7.6 3.65 9.3 2.38 7.2 2.21 7.8 4.50 7.9

Short-term disability ...................................... 0.09 0.2 0.06 0.2 0.11 0.3 0.06 0.2 0.05 0.2 0.23 0.4

Long-term disability ...................................... 0.05 0.1 0.04 0.1 0.05 0.1 0.04 0.1 0.04 0.1 0.08 0.1

Retirement and savings .................................... 1.94 4.9 2.09 5.3 1.74 4.5 1.19 3.6 1.18 4.2 2.97 5.2

Defined benefit ............................................. 0.96 2.4 1.27 3.2 0.73 1.9 0.45 1.4 0.58 2.1 (*)1.48 2.6

Defined contribution ...................................... 0.97 2.5 0.83 2.1 1.01 2.6 0.74 2.2 0.60 2.1 1.48 2.6

Legally required benefits .................................. 3.34 8.4 3.92 10.0 3.00 7.7 2.50 7.6 2.34 8.3 3.70 6.5

Social Security and Medicare ....................... 2.26 5.7 2.27 5.8 2.24 5.7 1.95 5.9 1.66 5.9 3.18 5.6

Social Security6 ........................................ 1.82 4.6 1.83 4.7 1.80 4.6 1.57 4.8 1.34 4.7 2.53 4.4

Medicare ................................................... 0.44 1.1 0.43 1.1 0.44 1.1 0.39 1.2 0.32 1.1 0.65 1.1

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

State unemployment insurance .................... 0.19 0.5 0.26 0.7 0.16 0.4 0.14 0.4 0.12 0.4 0.16 0.3

Workers’ compensation ................................ 0.85 2.2 1.36 3.5 0.57 1.5 0.37 1.1 0.53 1.9 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, December 2018 — 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 .................................................. $46.67 100.0 $40.65 100.0 $36.85 100.0 $15.40 100.0 $28.93 100.0

Wages and salaries .............................................. 31.40 67.3 29.25 71.9 25.92 70.3 12.05 78.3 21.11 73.0

Total benefits ........................................................ 15.26 32.7 11.41 28.1 10.93 29.7 3.35 21.7 7.82 27.0

Paid leave ......................................................... 4.02 8.6 3.21 7.9 3.04 8.3 0.50 3.3 1.72 5.9

Vacation ........................................................ 2.12 4.5 1.67 4.1 1.51 4.1 0.28 1.8 0.84 2.9

Holiday .......................................................... 1.13 2.4 0.96 2.4 0.91 2.5 0.12 0.8 0.56 1.9

Sick ............................................................... 0.51 1.1 0.41 1.0 0.43 1.2 0.08 0.5 0.21 0.7

Personal ....................................................... 0.26 0.6 0.17 0.4 0.19 0.5 0.03 0.2 0.10 0.4

Supplemental pay ............................................. 2.50 5.4 1.28 3.2 0.80 2.2 0.22 1.5 0.44 1.5

Overtime and premium3 ............................... 0.20 0.4 0.25 0.6 0.22 0.6 0.10 0.7 0.19 0.7

Shift differentials ........................................... 4 ( ) 5 ( ) (*)0.02 5 ( ) 0.25 0.7 4 ( ) 5 ( ) 4 ( ) 5 ( )

Nonproduction bonuses ................................ 2.29 4.9 1.02 2.5 0.33 0.9 0.11 0.7 (*)0.23 0.8

Insurance .......................................................... 3.97 8.5 2.58 6.3 3.15 8.5 0.85 5.5 2.13 7.4

Life ................................................................ 0.06 0.1 0.04 0.1 0.04 0.1 4 ( ) 5 ( ) 0.03 0.1

Health ........................................................... 3.71 8.0 2.41 5.9 2.97 8.1 0.82 5.3 2.03 7.0

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

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

Retirement and savings .................................... 1.74 3.7 1.33 3.3 1.34 3.6 0.24 1.5 1.23 4.3

Defined benefit ............................................. 0.45 1.0 0.48 1.2 0.39 1.0 (*)0.07 0.5 0.62 2.1

Defined contribution ...................................... 1.29 2.8 0.84 2.1 0.95 2.6 0.17 1.1 0.61 2.1

Legally required benefits .................................. 3.03 6.5 3.01 7.4 2.60 7.1 1.53 9.9 2.30 8.0

Social Security and Medicare ....................... 2.62 5.6 2.45 6.0 2.15 5.8 1.04 6.7 1.77 6.1

Social Security6 ........................................ 2.08 4.5 1.96 4.8 1.72 4.7 0.84 5.5 1.43 4.9

Medicare ................................................... 0.54 1.2 0.48 1.2 0.43 1.2 0.20 1.3 0.34 1.2

Federal unemployment insurance ................ 0.04 0.1 0.04 0.1 0.03 0.1 0.05 0.3 0.03 0.1

State unemployment insurance .................... 0.14 0.3 0.19 0.5 0.14 0.4 0.12 0.8 0.12 0.4

Workers’ compensation ................................ 0.23 0.5 0.34 0.8 0.29 0.8 0.32 2.1 0.38 1.3

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 Cost per hour worked is $0.01 or less. 5 Less than .05 percent. 6 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program. (*) The relative standard error for this estimate is greater than 30 percent.

- 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, December 2018

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 .................................................. $38.36 100.0 $40.80 100.0 $37.50 100.0 $30.84 100.0 $31.29 100.0

Wages and salaries .............................................. 26.23 68.4 27.91 68.4 25.64 68.4 21.99 71.3 22.23 71.0

Total benefits ........................................................ 12.13 31.6 12.89 31.6 11.86 31.6 8.85 28.7 9.07 29.0

Paid leave ......................................................... 3.01 7.9 3.25 8.0 2.93 7.8 2.12 6.9 2.19 7.0

Vacation ........................................................ 1.54 4.0 1.71 4.2 1.47 3.9 1.08 3.5 1.13 3.6

Holiday .......................................................... 0.89 2.3 0.96 2.4 0.86 2.3 0.65 2.1 0.64 2.1

Sick ............................................................... 0.40 1.0 0.40 1.0 0.40 1.1 0.26 0.8 0.27 0.9

Personal ....................................................... 0.19 0.5 0.17 0.4 0.20 0.5 0.13 0.4 0.14 0.5

Supplemental pay ............................................. 1.28 3.3 1.36 3.3 1.26 3.4 1.05 3.4 1.00 3.2

Overtime and premium2 ............................... 0.29 0.8 0.26 0.6 0.30 0.8 0.30 1.0 0.27 0.9

Shift differentials ........................................... 0.10 0.2 0.13 0.3 0.08 0.2 0.08 0.3 0.09 0.3

Nonproduction bonuses ................................ 0.90 2.3 0.97 2.4 0.88 2.3 0.67 2.2 0.64 2.0

Insurance .......................................................... 3.26 8.5 3.34 8.2 3.24 8.6 2.23 7.2 2.33 7.4

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

Health ........................................................... 3.07 8.0 3.13 7.7 3.05 8.1 2.10 6.8 2.19 7.0

Short-term disability ...................................... 0.10 0.3 0.08 0.2 0.11 0.3 0.06 0.2 0.06 0.2

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

Retirement and savings .................................... 1.57 4.1 1.92 4.7 1.45 3.9 1.13 3.7 1.19 3.8

Defined benefit ............................................. 0.73 1.9 0.72 1.8 0.74 2.0 0.46 1.5 0.49 1.6

Defined contribution ...................................... 0.84 2.2 1.21 3.0 0.71 1.9 0.66 2.2 0.70 2.2

Legally required benefits .................................. 3.00 7.8 3.02 7.4 2.99 8.0 2.31 7.5 2.35 7.5

Social Security and Medicare ....................... 2.21 5.8 2.34 5.7 2.16 5.8 1.85 6.0 1.87 6.0

Social Security3 ........................................ 1.77 4.6 1.87 4.6 1.73 4.6 1.49 4.8 1.50 4.8

Medicare ................................................... 0.44 1.1 0.47 1.1 0.43 1.1 0.36 1.2 0.37 1.2

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

State unemployment insurance .................... 0.24 0.6 0.26 0.6 0.24 0.6 0.08 0.2 0.07 0.2

Workers’ compensation ................................ 0.52 1.4 0.39 1.0 0.57 1.5 0.36 1.2 0.38 1.2

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, December 2018 — 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 .................................................. $27.35 100.0 $31.72 100.0 $31.50 100.0 $31.71 100.0 $31.04 100.0

Wages and salaries .............................................. 19.21 70.2 22.90 72.2 21.83 69.3 21.93 69.2 21.61 69.6

Total benefits ........................................................ 8.14 29.8 8.82 27.8 9.67 30.7 9.78 30.8 9.43 30.4

Paid leave ......................................................... 1.86 6.8 2.14 6.7 2.16 6.9 2.16 6.8 2.16 6.9

Vacation ........................................................ 0.93 3.4 1.06 3.4 1.17 3.7 1.17 3.7 1.15 3.7

Holiday .......................................................... 0.60 2.2 0.68 2.1 0.64 2.0 0.64 2.0 0.62 2.0

Sick ............................................................... 0.20 0.7 0.27 0.8 0.25 0.8 0.24 0.7 0.27 0.9

Personal ....................................................... 0.12 0.4 0.13 0.4 0.11 0.4 0.11 0.3 0.12 0.4

Supplemental pay ............................................. 0.93 3.4 1.18 3.7 1.07 3.4 1.10 3.5 1.00 3.2

Overtime and premium2 ............................... 0.26 1.0 0.37 1.2 0.31 1.0 0.32 1.0 0.29 0.9

Shift differentials ........................................... 0.10 0.4 0.04 0.1 0.09 0.3 0.10 0.3 0.09 0.3

Nonproduction bonuses ................................ 0.57 2.1 0.77 2.4 0.66 2.1 0.68 2.2 0.62 2.0

Insurance .......................................................... 2.26 8.3 2.05 6.5 2.73 8.7 2.77 8.7 2.66 8.6

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

Health ........................................................... 2.13 7.8 1.93 6.1 2.57 8.2 2.60 8.2 2.50 8.1

Short-term disability ...................................... 0.05 0.2 0.05 0.1 0.07 0.2 0.08 0.3 0.06 0.2

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

Retirement and savings .................................... 1.05 3.8 1.06 3.4 1.23 3.9 1.26 4.0 1.17 3.8

Defined benefit ............................................. 0.42 1.5 0.45 1.4 0.48 1.5 0.54 1.7 0.34 1.1

Defined contribution ...................................... 0.63 2.3 0.62 2.0 0.75 2.4 0.71 2.3 0.83 2.7

Legally required benefits .................................. 2.06 7.5 2.38 7.5 2.47 7.9 2.49 7.8 2.44 7.9

Social Security and Medicare ....................... 1.65 6.0 1.91 6.0 1.88 6.0 1.89 6.0 1.87 6.0

Social Security3 ........................................ 1.33 4.9 1.53 4.8 1.52 4.8 1.52 4.8 1.51 4.9

Medicare ................................................... 0.32 1.2 0.38 1.2 0.36 1.2 0.37 1.2 0.36 1.2

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

State unemployment insurance .................... 0.06 0.2 0.10 0.3 0.15 0.5 0.16 0.5 0.11 0.4

Workers’ compensation ................................ 0.32 1.2 0.34 1.1 0.42 1.3 0.41 1.3 0.44 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,

December 2018 — Continued

Compensation

component

Census region and division1

West West divisions

Cost Percent

Mountain Pacific

Cost Percent Cost Percent

Total compensation .................................................. $38.24 100.0 $32.72 100.0 $40.69 100.0

Wages and salaries .............................................. 26.93 70.4 23.36 71.4 28.52 70.1

Total benefits ........................................................ 11.31 29.6 9.37 28.6 12.17 29.9

Paid leave ......................................................... 2.75 7.2 2.28 7.0 2.96 7.3

Vacation ........................................................ 1.40 3.7 1.15 3.5 1.51 3.7

Holiday .......................................................... 0.84 2.2 0.67 2.1 0.91 2.2

Sick ............................................................... 0.39 1.0 0.29 0.9 0.43 1.1

Personal ....................................................... 0.13 0.3 0.16 0.5 0.12 0.3

Supplemental pay ............................................. 1.04 2.7 0.93 2.8 1.08 2.7

Overtime and premium2 ............................... 0.26 0.7 0.22 0.7 0.28 0.7

Shift differentials ........................................... 0.04 0.1 0.05 0.1 0.04 0.1

Nonproduction bonuses ................................ 0.73 1.9 0.67 2.0 0.76 1.9

Insurance .......................................................... 2.99 7.8 2.42 7.4 3.24 8.0

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

Health ........................................................... 2.85 7.4 2.28 7.0 3.10 7.6

Short-term disability ...................................... 0.05 0.1 0.06 0.2 0.05 0.1

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

Retirement and savings .................................... 1.50 3.9 1.27 3.9 1.61 4.0

Defined benefit ............................................. 0.56 1.5 0.40 1.2 0.63 1.5

Defined contribution ...................................... 0.95 2.5 0.87 2.7 0.98 2.4

Legally required benefits .................................. 3.03 7.9 2.47 7.6 3.27 8.0

Social Security and Medicare ....................... 2.21 5.8 1.96 6.0 2.32 5.7

Social Security3 ........................................ 1.76 4.6 1.58 4.8 1.85 4.5

Medicare ................................................... 0.44 1.2 0.38 1.2 0.47 1.2

Federal unemployment insurance ................ 0.07 0.2 0.03 0.1 0.09 0.2

State unemployment insurance .................... 0.18 0.5 0.13 0.4 0.20 0.5

Workers’ compensation ................................ 0.57 1.5 0.35 1.1 0.66 1.6

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, December 2018

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 .................................................. $28.14 100.0 $27.58 100.0 $29.95 100.0 $41.08 100.0 $34.75 100.0 $49.85 100.0

Wages and salaries .............................................. 20.80 73.9 20.58 74.6 21.53 71.9 27.47 66.9 23.96 69.0 32.34 64.9

Total benefits ........................................................ 7.34 26.1 7.01 25.4 8.41 28.1 13.60 33.1 10.79 31.0 17.51 35.1

Paid leave ......................................................... 1.70 6.0 1.63 5.9 1.92 6.4 3.32 8.1 2.55 7.3 4.39 8.8

Vacation ........................................................ 0.86 3.1 0.82 3.0 0.99 3.3 1.73 4.2 1.32 3.8 2.29 4.6

Holiday .......................................................... 0.54 1.9 0.53 1.9 0.58 1.9 0.96 2.3 0.76 2.2 1.24 2.5

Sick ............................................................... 0.21 0.7 0.20 0.7 0.24 0.8 0.44 1.1 0.32 0.9 0.61 1.2

Personal ....................................................... 0.09 0.3 0.09 0.3 0.10 0.3 0.19 0.5 0.15 0.4 0.25 0.5

Supplemental pay ............................................. 0.68 2.4 0.65 2.3 0.78 2.6 1.59 3.9 1.12 3.2 2.24 4.5

Overtime and premium1 ............................... 0.22 0.8 0.20 0.7 0.31 1.0 0.37 0.9 0.36 1.0 0.39 0.8

Shift differentials ........................................... 0.02 0.1 2 ( ) 3 ( ) 0.04 0.1 0.15 0.4 0.08 0.2 0.24 0.5

Nonproduction bonuses ................................ 0.43 1.5 0.44 1.6 0.43 1.4 1.07 2.6 0.68 2.0 1.61 3.2

Insurance .......................................................... 1.85 6.6 1.73 6.3 2.27 7.6 3.73 9.1 3.02 8.7 4.72 9.5

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

Health ........................................................... 1.76 6.3 1.64 5.9 2.14 7.2 3.51 8.5 2.84 8.2 4.43 8.9

Short-term disability ...................................... 0.04 0.1 0.03 0.1 0.05 0.2 0.11 0.3 0.08 0.2 0.14 0.3

Long-term disability ...................................... 0.03 0.1 0.03 0.1 0.03 0.1 0.06 0.1 0.05 0.1 0.08 0.2

Retirement and savings .................................... 0.74 2.6 0.67 2.4 0.99 3.3 2.00 4.9 1.43 4.1 2.79 5.6

Defined benefit ............................................. 0.26 0.9 0.21 0.8 0.43 1.4 0.87 2.1 0.59 1.7 1.26 2.5

Defined contribution ...................................... 0.48 1.7 0.46 1.7 0.56 1.9 1.13 2.8 0.84 2.4 1.54 3.1

Legally required benefits .................................. 2.36 8.4 2.33 8.5 2.47 8.2 2.96 7.2 2.67 7.7 3.37 6.8

Social Security and Medicare ....................... 1.73 6.2 1.71 6.2 1.81 6.0 2.33 5.7 2.00 5.8 2.78 5.6

Social Security4 ........................................ 1.40 5.0 1.38 5.0 1.46 4.9 1.86 4.5 1.60 4.6 2.22 4.5

Medicare ................................................... 0.34 1.2 0.33 1.2 0.35 1.2 0.47 1.1 0.40 1.1 0.56 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 .................... 0.15 0.5 0.15 0.6 0.14 0.5 0.15 0.4 0.15 0.4 0.14 0.3

Workers’ compensation ................................ 0.44 1.6 0.43 1.6 0.48 1.6 0.46 1.1 0.49 1.4 0.42 0.8

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, December 2018

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 .................................................... $34.05 $23.85 $10.20 $2.44 $1.09 $2.71 $1.32 $2.64

Management, professional, and related ............................. 59.57 41.52 18.05 5.30 2.05 4.22 2.55 3.93

Management, business, and financial ............................ 65.95 45.68 20.27 6.10 2.77 4.34 2.81 4.25

Professional and related ................................................. 55.92 39.14 16.78 4.85 1.63 4.15 2.41 3.74

Sales and office .................................................................. 25.77 18.43 7.34 1.67 0.69 2.25 0.78 1.95

Sales and related ............................................................ 24.52 18.51 6.00 1.39 0.61 1.50 0.61 1.90

Office and administrative support ................................... 26.63 18.36 8.27 1.87 0.74 2.78 0.90 1.98

Service ................................................................................ 16.78 12.66 4.12 0.71 0.35 1.18 0.29 1.59

Natural resources, construction, and maintenance ............ 35.34 23.95 11.39 1.77 1.20 3.02 1.93 3.46

Construction, extraction, farming, fishing, and forestry1 36.22 24.30 11.93 1.36 1.23 3.04 2.41 3.89

Installation, maintenance, and repair .............................. 34.43 23.60 10.83 2.20 1.18 3.00 1.44 3.01

Production, transportation, and material moving ................ 28.51 18.84 9.67 1.70 1.16 2.94 1.25 2.62

Production ...................................................................... 27.46 18.24 9.22 1.66 1.33 2.93 0.90 2.40

Transportation and material moving ............................... 29.53 19.42 10.11 1.74 1.00 2.95 1.58 2.85

All workers, goods-producing industries2 ......................... 39.49 26.35 13.14 2.55 1.68 3.63 1.94 3.34

Management, professional, and related ............................. 69.00 46.59 22.41 6.04 2.72 5.12 3.94 4.59

Sales and office .................................................................. 34.50 23.99 10.51 2.30 1.20 3.18 1.14 2.70

Natural resources, construction, and maintenance ............ 37.23 24.99 12.24 1.55 1.39 3.25 2.21 3.84

Production, transportation, and material moving ................ 29.48 19.08 10.40 1.81 1.57 3.39 1.05 2.58

All workers, service-providing industries3 ........................ 32.95 23.34 9.61 2.42 0.98 2.53 1.19 2.50

Management, professional, and related ............................. 58.34 40.86 17.48 5.21 1.96 4.10 2.37 3.84

Sales and office .................................................................. 25.19 18.06 7.13 1.63 0.65 2.19 0.76 1.90

Service ................................................................................ 16.75 12.64 4.11 0.71 0.34 1.18 0.29 1.59

Natural resources, construction, and maintenance ............ 32.75 22.53 10.22 2.07 0.95 2.72 1.56 2.93

Production, transportation, and material moving ................ 27.78 18.66 9.12 1.62 0.85 2.59 1.39 2.66

Percent of total compensation

All workers in private industry .................................................... 100.0 70.0 30.0 7.2 3.2 8.0 3.9 7.7

Management, professional, and related ............................. 100.0 69.7 30.3 8.9 3.4 7.1 4.3 6.6

Management, business, and financial ............................ 100.0 69.3 30.7 9.2 4.2 6.6 4.3 6.5

Professional and related ................................................. 100.0 70.0 30.0 8.7 2.9 7.4 4.3 6.7

Sales and office .................................................................. 100.0 71.5 28.5 6.5 2.7 8.7 3.0 7.6

Sales and related ............................................................ 100.0 75.5 24.5 5.7 2.5 6.1 2.5 7.7

Office and administrative support ................................... 100.0 69.0 31.0 7.0 2.8 10.4 3.4 7.4

Service ................................................................................ 100.0 75.4 24.6 4.2 2.1 7.0 1.7 9.5

Natural resources, construction, and maintenance ............ 100.0 67.8 32.2 5.0 3.4 8.6 5.5 9.8

Construction, extraction, farming, fishing, and forestry1 100.0 67.1 32.9 3.7 3.4 8.4 6.6 10.7

Installation, maintenance, and repair .............................. 100.0 68.5 31.5 6.4 3.4 8.7 4.2 8.8

Production, transportation, and material moving ................ 100.0 66.1 33.9 6.0 4.1 10.3 4.4 9.2

Production ...................................................................... 100.0 66.4 33.6 6.1 4.8 10.7 3.3 8.7

Transportation and material moving ............................... 100.0 65.8 34.2 5.9 3.4 10.0 5.4 9.6

All workers, goods-producing industries2 ......................... 100.0 66.7 33.3 6.5 4.3 9.2 4.9 8.4

Management, professional, and related ............................. 100.0 67.5 32.5 8.8 3.9 7.4 5.7 6.7

Sales and office .................................................................. 100.0 69.5 30.5 6.7 3.5 9.2 3.3 7.8

Natural resources, construction, and maintenance ............ 100.0 67.1 32.9 4.2 3.7 8.7 5.9 10.3

Production, transportation, and material moving ................ 100.0 64.7 35.3 6.1 5.3 11.5 3.6 8.8

All workers, service-providing industries3 ........................ 100.0 70.8 29.2 7.3 3.0 7.7 3.6 7.6

Management, professional, and related ............................. 100.0 70.0 30.0 8.9 3.4 7.0 4.1 6.6

Sales and office .................................................................. 100.0 71.7 28.3 6.5 2.6 8.7 3.0 7.5

Service ................................................................................ 100.0 75.5 24.5 4.2 2.1 7.0 1.7 9.5

Natural resources, construction, and maintenance ............ 100.0 68.8 31.2 6.3 2.9 8.3 4.8 8.9

Production, transportation, and material moving ................ 100.0 67.2 32.8 5.8 3.1 9.3 5.0 9.6

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, December 2018

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 ......................... $39.49 $26.35 $13.14 $2.55 $1.68 $3.63 $1.94 $3.34

Construction ....................................................................... 39.19 27.12 12.07 1.71 1.22 3.13 2.09 3.92

Manufacturing ..................................................................... 39.09 25.59 13.49 2.96 1.92 3.88 1.74 3.00

Aircraft manufacturing2 ................................................... 70.06 42.42 27.64 6.22 4.99 7.01 4.98 4.45

All workers, service-providing industries3 ........................ 32.95 23.34 9.61 2.42 0.98 2.53 1.19 2.50

Trade, transportation, and utilities ...................................... 28.22 19.82 8.40 1.77 0.79 2.32 1.18 2.34

Wholesale trade .............................................................. 37.75 26.70 11.05 2.77 1.18 2.90 1.35 2.85

Retail trade ..................................................................... 19.95 15.02 4.93 0.96 0.43 1.36 0.47 1.71

Transportation and warehousing .................................... 38.80 24.96 13.84 2.71 1.26 4.03 2.44 3.39

Utilities ............................................................................ 61.87 37.60 24.27 5.31 2.23 6.10 6.25 4.38

Information .......................................................................... 57.29 37.98 19.31 5.18 2.58 4.89 2.97 3.70

Financial activities .............................................................. 46.67 31.40 15.26 4.02 2.50 3.97 1.74 3.03

Finance and insurance ................................................... 52.20 34.62 17.58 4.70 3.08 4.45 2.12 3.23

Credit intermediation and related activities ................. 44.13 29.48 14.64 4.00 2.13 4.04 1.63 2.85

Insurance carriers and related activities ..................... 50.74 33.29 17.44 4.47 2.96 4.49 2.34 3.19

Real estate and rental and leasing ................................. 31.30 22.47 8.83 2.12 0.88 2.66 0.68 2.48

Professional and business services ................................... 40.65 29.25 11.41 3.21 1.28 2.58 1.33 3.01

Professional and technical services ............................... 53.19 38.13 15.05 4.61 1.64 3.40 1.75 3.65

Administrative and waste services ................................. 23.49 17.75 5.74 1.14 0.65 1.42 0.37 2.16

Education and health services ............................................ 36.85 25.92 10.93 3.04 0.80 3.15 1.34 2.60

Educational services ....................................................... 46.85 33.76 13.09 3.63 0.24 3.77 2.26 3.19

Junior colleges, colleges, and universities ................. 58.00 40.43 17.57 5.20 0.40 5.17 3.05 3.75

Health care and social assistance .................................. 35.39 24.78 10.61 2.95 0.88 3.06 1.20 2.51

Leisure and hospitality ........................................................ 15.40 12.05 3.35 0.50 0.22 0.85 0.24 1.53

Accommodation and food services ................................. 14.28 11.18 3.09 0.45 0.22 0.78 0.22 1.44

Other services .................................................................... 28.93 21.11 7.82 1.72 0.44 2.13 1.23 2.30

Percent of total compensation

All workers, goods-producing industries1 ......................... 100.0 66.7 33.3 6.5 4.3 9.2 4.9 8.4

Construction ....................................................................... 100.0 69.2 30.8 4.4 3.1 8.0 5.3 10.0

Manufacturing ..................................................................... 100.0 65.5 34.5 7.6 4.9 9.9 4.5 7.7

Aircraft manufacturing2 ................................................... 100.0 60.5 39.5 8.9 7.1 10.0 7.1 6.4

All workers, service-providing industries3 ........................ 100.0 70.8 29.2 7.3 3.0 7.7 3.6 7.6

Trade, transportation, and utilities ...................................... 100.0 70.2 29.8 6.3 2.8 8.2 4.2 8.3

Wholesale trade .............................................................. 100.0 70.7 29.3 7.3 3.1 7.7 3.6 7.6

Retail trade ..................................................................... 100.0 75.3 24.7 4.8 2.2 6.8 2.3 8.6

Transportation and warehousing .................................... 100.0 64.3 35.7 7.0 3.3 10.4 6.3 8.7

Utilities ............................................................................ 100.0 60.8 39.2 8.6 3.6 9.9 10.1 7.1

Information .......................................................................... 100.0 66.3 33.7 9.0 4.5 8.5 5.2 6.5

Financial activities .............................................................. 100.0 67.3 32.7 8.6 5.4 8.5 3.7 6.5

Finance and insurance ................................................... 100.0 66.3 33.7 9.0 5.9 8.5 4.1 6.2

Credit intermediation and related activities ................. 100.0 66.8 33.2 9.1 4.8 9.1 3.7 6.5

Insurance carriers and related activities ..................... 100.0 65.6 34.4 8.8 5.8 8.9 4.6 6.3

Real estate and rental and leasing ................................. 100.0 71.8 28.2 6.8 2.8 8.5 2.2 7.9

Professional and business services ................................... 100.0 71.9 28.1 7.9 3.2 6.3 3.3 7.4

Professional and technical services ............................... 100.0 71.7 28.3 8.7 3.1 6.4 3.3 6.9

Administrative and waste services ................................. 100.0 75.6 24.4 4.9 2.7 6.0 1.6 9.2

Education and health services ............................................ 100.0 70.3 29.7 8.3 2.2 8.5 3.6 7.1

Educational services ....................................................... 100.0 72.1 27.9 7.8 0.5 8.0 4.8 6.8

Junior colleges, colleges, and universities ................. 100.0 69.7 30.3 9.0 0.7 8.9 5.3 6.5

Health care and social assistance .................................. 100.0 70.0 30.0 8.3 2.5 8.6 3.4 7.1

Leisure and hospitality ........................................................ 100.0 78.3 21.7 3.3 1.5 5.5 1.5 9.9

Accommodation and food services ................................. 100.0 78.3 21.7 3.1 1.5 5.4 1.5 10.1

Other services .................................................................... 100.0 73.0 27.0 5.9 1.5 7.4 4.3 8.0

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, December 2018

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 ................................. $39.43 $27.09 $12.34 $3.06 $1.36 $3.35 $1.64 $2.93

Management, professional, and related ............................. 61.75 42.65 19.11 5.66 2.19 4.53 2.73 4.00

Management, business, and financial ............................ 66.82 46.13 20.69 6.25 2.82 4.46 2.88 4.28

Professional and related ................................................. 58.44 40.37 18.07 5.27 1.78 4.57 2.64 3.82

Sales and office .................................................................. 30.34 21.15 9.19 2.23 0.89 2.88 1.00 2.18

Sales and related ............................................................ 33.63 24.63 9.00 2.36 0.97 2.31 0.97 2.39

Office and administrative support ................................... 28.82 19.54 9.28 2.17 0.86 3.15 1.02 2.08

Service ................................................................................ 19.63 14.04 5.60 1.12 0.50 1.86 0.44 1.68

Natural resources, construction, and maintenance ............ 36.39 24.52 11.86 1.86 1.26 3.19 2.03 3.52

Construction, extraction, farming, fishing, and forestry1 37.13 24.80 12.34 1.42 1.29 3.18 2.51 3.94

Installation, maintenance, and repair .............................. 35.61 24.24 11.37 2.33 1.23 3.21 1.53 3.08

Production, transportation, and material moving ................ 30.65 20.06 10.59 1.95 1.33 3.26 1.34 2.72

Production ...................................................................... 28.67 18.83 9.84 1.80 1.43 3.18 0.98 2.44

Transportation and material moving ............................... 32.96 21.48 11.47 2.12 1.20 3.36 1.76 3.04

All part-time workers in private industry ................................ 18.10 14.24 3.86 0.59 0.30 0.82 0.36 1.78

Management, professional, and related ............................. 41.44 32.17 9.27 2.35 0.86 1.69 1.03 3.33

Professional and related ................................................. 41.77 32.26 9.51 2.46 0.81 1.80 1.11 3.33

Sales and office .................................................................. 15.51 12.32 3.20 0.43 0.22 0.84 0.29 1.42

Sales and related ............................................................ 14.03 11.48 2.56 0.28 0.19 0.56 0.20 1.32

Office and administrative support ................................... 17.90 13.67 4.22 0.66 0.26 1.30 0.43 1.57

Service ................................................................................ 13.77 11.21 2.57 0.28 0.19 0.46 0.13 1.50

Production, transportation, and material moving ................ 18.05 12.90 5.16 0.49 0.35 1.36 0.79 2.16

Transportation and material moving ............................... 18.97 13.06 5.91 0.54 0.39 1.68 1.04 2.26

Percent of total compensation

All full-time workers in private industry ................................. 100.0 68.7 31.3 7.8 3.5 8.5 4.2 7.4

Management, professional, and related ............................. 100.0 69.1 30.9 9.2 3.5 7.3 4.4 6.5

Management, business, and financial ............................ 100.0 69.0 31.0 9.3 4.2 6.7 4.3 6.4

Professional and related ................................................. 100.0 69.1 30.9 9.0 3.0 7.8 4.5 6.5

Sales and office .................................................................. 100.0 69.7 30.3 7.3 2.9 9.5 3.3 7.2

Sales and related ............................................................ 100.0 73.2 26.8 7.0 2.9 6.9 2.9 7.1

Office and administrative support ................................... 100.0 67.8 32.2 7.5 3.0 10.9 3.5 7.2

Service ................................................................................ 100.0 71.5 28.5 5.7 2.5 9.5 2.2 8.6

Natural resources, construction, and maintenance ............ 100.0 67.4 32.6 5.1 3.5 8.8 5.6 9.7

Construction, extraction, farming, fishing, and forestry1 100.0 66.8 33.2 3.8 3.5 8.6 6.7 10.6

Installation, maintenance, and repair .............................. 100.0 68.1 31.9 6.5 3.4 9.0 4.3 8.6

Production, transportation, and material moving ................ 100.0 65.4 34.6 6.4 4.3 10.6 4.4 8.9

Production ...................................................................... 100.0 65.7 34.3 6.3 5.0 11.1 3.4 8.5

Transportation and material moving ............................... 100.0 65.2 34.8 6.4 3.6 10.2 5.3 9.2

All part-time workers in private industry ................................ 100.0 78.7 21.3 3.3 1.7 4.5 2.0 9.9

Management, professional, and related ............................. 100.0 77.6 22.4 5.7 2.1 4.1 2.5 8.0

Professional and related ................................................. 100.0 77.2 22.8 5.9 1.9 4.3 2.7 8.0

Sales and office .................................................................. 100.0 79.4 20.6 2.8 1.4 5.4 1.9 9.1

Sales and related ............................................................ 100.0 81.8 18.2 2.0 1.4 4.0 1.4 9.4

Office and administrative support ................................... 100.0 76.4 23.6 3.7 1.5 7.3 2.4 8.8

Service ................................................................................ 100.0 81.4 18.6 2.0 1.4 3.4 0.9 10.9

Production, transportation, and material moving ................ 100.0 71.4 28.6 2.7 2.0 7.5 4.4 12.0

Transportation and material moving ............................... 100.0 68.9 31.1 2.9 2.1 8.9 5.5 11.9

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

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

- 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, December 2018

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 ........... $39.43 $27.09 $12.34 $3.06 $1.36 $3.35 $1.64 $2.93

Goods-producing1 ............................................ 40.07 26.66 13.41 2.62 1.72 3.72 1.99 3.35

Construction ................................................. 40.03 27.55 12.48 1.78 1.26 3.28 2.20 3.95

Manufacturing ............................................... 39.52 25.85 13.67 3.01 1.95 3.93 1.78 3.01

Service-providing2 ............................................ 39.26 27.21 12.04 3.19 1.26 3.24 1.54 2.81

Trade, transportation, and utilities ................ 34.78 23.93 10.85 2.49 1.08 3.00 1.53 2.75

Information .................................................... 61.51 40.58 20.93 5.64 2.81 5.30 3.25 3.93

Financial activities ........................................ 49.56 33.14 16.42 4.39 2.70 4.30 1.87 3.16

Professional and business services ............. 44.36 31.51 12.86 3.70 1.46 2.97 1.55 3.18

Education and health services ...................... 39.94 27.55 12.39 3.54 0.88 3.72 1.58 2.67

Leisure and hospitality .................................. 19.58 14.41 5.17 1.01 0.39 1.62 0.46 1.69

Other services .............................................. 34.45 24.27 10.19 2.41 0.55 3.02 1.66 2.55

All part-time workers in private industry .......... 18.10 14.24 3.86 0.59 0.30 0.82 0.36 1.78

Service-providing2 ............................................ 18.01 14.18 3.83 0.59 0.29 0.82 0.36 1.76

Trade, transportation, and utilities ................ 16.12 12.24 3.88 0.43 0.26 1.08 0.53 1.58

Professional and business services ............. 21.30 17.48 3.83 0.65 0.37 0.52 (*)0.17 2.11

Education and health services ...................... 27.90 21.21 6.69 1.59 0.57 1.51 0.64 2.38

Leisure and hospitality .................................. 12.08 10.18 1.90 0.10 0.09 0.24 0.06 1.41

Percent of total compensation

All full-time workers in private industry ........... 100.0 68.7 31.3 7.8 3.5 8.5 4.2 7.4

Goods-producing1 ............................................ 100.0 66.5 33.5 6.5 4.3 9.3 5.0 8.4

Construction ................................................. 100.0 68.8 31.2 4.5 3.1 8.2 5.5 9.9

Manufacturing ............................................... 100.0 65.4 34.6 7.6 4.9 9.9 4.5 7.6

Service-providing2 ............................................ 100.0 69.3 30.7 8.1 3.2 8.3 3.9 7.2

Trade, transportation, and utilities ................ 100.0 68.8 31.2 7.2 3.1 8.6 4.4 7.9

Information .................................................... 100.0 66.0 34.0 9.2 4.6 8.6 5.3 6.4

Financial activities ........................................ 100.0 66.9 33.1 8.9 5.5 8.7 3.8 6.4

Professional and business services ............. 100.0 71.0 29.0 8.3 3.3 6.7 3.5 7.2

Education and health services ...................... 100.0 69.0 31.0 8.9 2.2 9.3 4.0 6.7

Leisure and hospitality .................................. 100.0 73.6 26.4 5.2 2.0 8.3 2.4 8.6

Other services .............................................. 100.0 70.4 29.6 7.0 1.6 8.8 4.8 7.4

All part-time workers in private industry .......... 100.0 78.7 21.3 3.3 1.7 4.5 2.0 9.9

Service-providing2 ............................................ 100.0 78.7 21.3 3.3 1.6 4.6 2.0 9.8

Trade, transportation, and utilities ................ 100.0 75.9 24.1 2.7 1.6 6.7 3.3 9.8

Professional and business services ............. 100.0 82.0 18.0 3.1 1.7 2.4 0.8 9.9

Education and health services ...................... 100.0 76.0 24.0 5.7 2.0 5.4 2.3 8.5

Leisure and hospitality .................................. 100.0 84.3 15.7 0.8 0.8 2.0 0.5 11.6

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.

(*) The relative standard error for this estimate is greater than 30 percent.

- 20 -
Table 13. Employer costs per hour worked for employee compensation and costs as a percent of total

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

bargaining unit status, December 2018

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 ... $39.49 $26.35 $13.14 $2.55 $1.68 $3.63 $1.94 $3.34

1-99 workers ..................................................... 32.64 23.13 9.51 1.64 1.05 2.53 1.10 3.18

1-49 workers ................................................. 31.56 22.71 8.85 1.50 0.99 2.18 1.00 3.18

50-99 workers ............................................... 35.42 24.22 11.19 2.01 1.20 3.45 1.38 3.16

100 workers or more ......................................... 45.28 29.07 16.21 3.32 2.22 4.56 2.64 3.47

100-499 workers ........................................... 40.15 26.51 13.64 2.70 1.65 3.94 2.03 3.32

500 workers or more ..................................... 53.06 32.95 20.11 4.25 3.08 5.49 3.58 3.70

Union ................................................................ 51.34 29.46 21.87 2.83 2.30 7.41 5.11 4.23

Nonunion .......................................................... 37.42 25.81 11.62 2.50 1.58 2.97 1.39 3.18

All workers, service-providing industries2 .. 32.95 23.34 9.61 2.42 0.98 2.53 1.19 2.50

1-99 workers ..................................................... 27.39 20.41 6.98 1.70 0.62 1.74 0.68 2.23

1-49 workers ................................................. 26.97 20.25 6.72 1.65 0.59 1.66 0.62 2.20

50-99 workers ............................................... 28.82 20.98 7.84 1.90 0.69 2.03 0.91 2.32

100 workers or more ......................................... 40.03 27.07 12.96 3.32 1.43 3.52 1.84 2.84

100-499 workers ........................................... 33.34 23.30 10.04 2.51 0.98 2.77 1.27 2.50

500 workers or more ..................................... 49.10 32.20 16.91 4.42 2.05 4.54 2.61 3.29

Union ................................................................ 45.64 27.18 18.46 3.58 1.26 6.29 3.98 3.35

Nonunion .......................................................... 31.94 23.04 8.91 2.32 0.95 2.23 0.97 2.43

Percent of total compensation

All workers, goods-producing industries1 ... 100.0 66.7 33.3 6.5 4.3 9.2 4.9 8.4

1-99 workers ..................................................... 100.0 70.9 29.1 5.0 3.2 7.8 3.4 9.7

1-49 workers ................................................. 100.0 72.0 28.0 4.8 3.2 6.9 3.2 10.1

50-99 workers ............................................... 100.0 68.4 31.6 5.7 3.4 9.7 3.9 8.9

100 workers or more ......................................... 100.0 64.2 35.8 7.3 4.9 10.1 5.8 7.7

100-499 workers ........................................... 100.0 66.0 34.0 6.7 4.1 9.8 5.0 8.3

500 workers or more ..................................... 100.0 62.1 37.9 8.0 5.8 10.4 6.7 7.0

Union ................................................................ 100.0 57.4 42.6 5.5 4.5 14.4 10.0 8.2

Nonunion .......................................................... 100.0 69.0 31.0 6.7 4.2 7.9 3.7 8.5

All workers, service-providing industries2 .. 100.0 70.8 29.2 7.3 3.0 7.7 3.6 7.6

1-99 workers ..................................................... 100.0 74.5 25.5 6.2 2.2 6.4 2.5 8.1

1-49 workers ................................................. 100.0 75.1 24.9 6.1 2.2 6.1 2.3 8.2

50-99 workers ............................................... 100.0 72.8 27.2 6.6 2.4 7.0 3.1 8.1

100 workers or more ......................................... 100.0 67.6 32.4 8.3 3.6 8.8 4.6 7.1

100-499 workers ........................................... 100.0 69.9 30.1 7.5 2.9 8.3 3.8 7.5

500 workers or more ..................................... 100.0 65.6 34.4 9.0 4.2 9.2 5.3 6.7

Union ................................................................ 100.0 59.6 40.4 7.8 2.8 13.8 8.7 7.3

Nonunion .......................................................... 100.0 72.1 27.9 7.3 3.0 7.0 3.0 7.6

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.

- 21 -
Table 14. Employer costs per hour worked for employee compensation and costs as a percent of total

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

December 2018

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 .................... $35.39 $24.78 $10.61 $2.95 $0.88 $3.06 $1.20 $2.51

Management, professional, and related ....... 53.38 37.20 16.18 4.95 1.34 4.23 2.16 3.50

Registered nurses .................................... 56.30 37.02 19.28 5.38 2.22 5.09 2.77 3.82

Sales and office ............................................ 25.43 17.59 7.84 1.95 0.47 2.90 0.69 1.84

Service .......................................................... 20.25 14.46 5.80 1.23 0.55 1.90 0.40 1.72

Hospitals ......................................................... 49.88 32.40 17.47 4.81 1.88 5.12 2.40 3.26

Management, professional, and related ....... 60.41 39.72 20.69 6.07 2.19 5.57 2.97 3.89

Registered nurses .................................... 61.07 39.24 21.83 6.19 2.54 5.85 3.21 4.05

Service .......................................................... 26.44 16.16 10.29 1.97 1.40 3.83 1.15 1.93

Nursing and residential care facilities .......... 23.25 16.78 6.47 1.53 0.57 2.05 0.36 1.95

Management, professional, and related ....... 35.93 26.13 9.81 2.75 0.85 2.84 0.68 2.69

Service .......................................................... 18.00 12.94 5.06 1.01 0.49 1.69 0.22 1.65

Nursing care facilities1 .............................. 25.32 18.34 6.98 1.67 0.67 2.13 0.47 2.04

Management, professional, and related ....... 38.48 28.43 10.05 2.75 0.91 2.75 0.75 2.88

Service .......................................................... 18.78 13.38 5.39 1.10 0.59 1.76 0.33 1.62

Percent of total compensation

Health care and social assistance .................... 100.0 70.0 30.0 8.3 2.5 8.6 3.4 7.1

Management, professional, and related ....... 100.0 69.7 30.3 9.3 2.5 7.9 4.0 6.6

Registered nurses .................................... 100.0 65.8 34.2 9.5 3.9 9.0 4.9 6.8

Sales and office ............................................ 100.0 69.2 30.8 7.7 1.8 11.4 2.7 7.2

Service .......................................................... 100.0 71.4 28.6 6.1 2.7 9.4 2.0 8.5

Hospitals ......................................................... 100.0 65.0 35.0 9.7 3.8 10.3 4.8 6.5

Management, professional, and related ....... 100.0 65.7 34.3 10.1 3.6 9.2 4.9 6.4

Registered nurses .................................... 100.0 64.3 35.7 10.1 4.2 9.6 5.3 6.6

Service .......................................................... 100.0 61.1 38.9 7.5 5.3 14.5 4.3 7.3

Nursing and residential care facilities .......... 100.0 72.2 27.8 6.6 2.5 8.8 1.5 8.4

Management, professional, and related ....... 100.0 72.7 27.3 7.7 2.4 7.9 1.9 7.5

Service .......................................................... 100.0 71.9 28.1 5.6 2.7 9.4 1.2 9.2

Nursing care facilities1 .............................. 100.0 72.4 27.6 6.6 2.7 8.4 1.8 8.0

Management, professional, and related ....... 100.0 73.9 26.1 7.1 2.4 7.1 2.0 7.5

Service .......................................................... 100.0 71.3 28.7 5.8 3.1 9.4 1.7 8.6

1 Data are available beginning with December 2006.

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

- 22 -