For release 10:00 a.m. (ET) Friday, March 18, 2022 USDL-22-0469 

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 2021 

Employer costs for employee compensation for civilian workers averaged $40.35 per hour worked in 

December 2021, the U.S. Bureau of Labor Statistics reported today. Wages and salaries cost employers 

$27.83 and accounted for 69.0 percent of total costs, while benefits cost $12.52 and accounted for the 

remaining 31.0 percent. (See chart 1 and table 1.) 

Total employer compensation costs for private industry workers averaged $38.07 per hour worked in 

December 2021. Wage and salary costs averaged $26.86 and accounted for 70.5 percent of employer 

costs, while benefit costs were $11.22 and accounted for 29.5 percent. (See chart 1 and tables 1 and 4.) 

State and local government employer costs averaged $54.96 per hour worked. Wages and salaries 

averaged $34.09 per hour worked and represented 62.0 percent of total compensation costs, while 

benefit costs averaged $20.87 and accounted for the remaining 38.0 percent. (See chart 1 and tables 1 

and 3.) 

Within total benefits, supplemental pay costs averaged $1.21 per hour worked or 3.0 percent of total 

compensation for civilian workers, $1.32 per hour worked (3.5 percent) for private industry workers, 

and $0.52 per hour worked (0.9 percent) for workers in state and local government. (See chart 2 and 

table 1.) 

Supplemental pay includes employer costs for employee shift differentials (extra payments for working 

a non-traditional work schedule), overtime and premium pay (pay in addition to the regular work 

$0.00

$10.00

$20.00

$30.00

$40.00

$50.00

$60.00

Civilian Private industry State and local

government

Total compensation Wages and salaries Benefits

$0.00

$0.10

$0.20

$0.30

$0.40

$0.50

$0.60

$0.70

$0.80

$0.90

Civilian Private industry State and local

government

Nonproduction

bonuses

Overtime and

premium pay

Shift differentials

Chart 1. Employer costs per employee hour worked,

December 2021

Chart 2. Supplemental pay costs per employee hour 

worked, December 2021
schedules, and pay for work on weekends and holidays), and nonproduction bonuses (such as holiday 

bonuses or end-of-year bonuses which are given at the discretion of the employer and are not tied to a 

production formula). 

Supplemental pay costs in private industry 

For private industry workers, nonproduction bonuses cost employers $0.89 per employee hour worked 

or 2.3 percent of total compensation, overtime and premium pay cost $0.36 per hour worked (0.9 

percent), and shift differentials cost $0.07 per hour worked (0.2 percent). (See chart 2 and table 1.) 

Supplemental pay costs by occupational group ranged from $0.43 per employee hour worked or 2.2 

percent of total compensation for service occupations to $2.41 (3.8 percent) for management, 

professional, and related occupations. (See chart 3 and table 4.) 

Nonproduction bonus costs ranged from $0.17 per employee hour worked or 0.9 percent of total 

compensation for service occupations to $2.12 (3.3 percent) for management, professional, and related 

occupations. Overtime and premium pay costs ranged from $0.20 per employee hour worked or 0.7 

percent of total compensation for sales and office occupations and $0.20 (1.0 percent) for service 

occupations, to $0.97 (2.4 percent) for natural resources, construction, and maintenance occupations. 

(See chart 3 and www.bls.gov/ncs/ect/data.htm.) 

Supplemental pay costs varied by bargaining unit status. Supplemental pay costs for union workers 

were $1.86 per hour worked or 3.6 percent of total compensation, while costs for nonunion workers 

were $1.27 (3.4 percent). Overtime and premium costs were the largest component of supplemental pay 

costs for union workers at $0.98 per hour worked, while for nonunion workers the largest component 

was nonproduction bonus costs at $0.91. (See table 5 and www.bls.gov/ncs/ect/data.htm.) 

Employer Costs for Employee Compensation for March 2022 is scheduled to be released on 

Thursday, June 16, 2022, at 10:00 a.m. (ET).

$0.17 

$0.48 

$0.46 

$0.57 

$2.12 

$0.20 

$0.76 

$0.97 

$0.20 

$0.20 

$0.06 

$0.12 

$0.06 

$0.02 

$0.10 

$0.00 $0.25 $0.50 $0.75 $1.00 $1.25 $1.50 $1.75 $2.00 $2.25 $2.50

 Service

Production,

transportation,

and material moving

Natural resources,

construction, and 

maintenance

Sales and office

Management,

professional,

and related

Nonproduction bonuses Overtime and premium Shift differentials

Chart 3. Private industry supplemental pay component costs per employee hour worked by occupational group, 

December 2021 

- 2 -
TECHNICAL NOTE

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

provides the average employer cost for wages and salaries as well as benefits per hour worked. The 

ECEC covers the civilian economy, which includes data from both private industry and state and local 

government. Excluded from private industry are the self-employed, private household workers, and the 

agricultural sector. Federal government workers are excluded from the public sector. 

Total benefit costs consist of five major categories and include 18 benefit costs: 

• Paid leave - vacation, holiday, sick, and personal leave;

• Supplemental pay - overtime and premium, shift differentials, and nonproduction bonuses;

• Insurance - life, health, short-term and long-term disability;

• Retirement and savings - defined benefit and defined contribution; and

• Legally required benefits - Social Security (refers to Old-Age, Survivors, and Disability

Insurance (OASDI) program), Medicare, federal and state unemployment insurance, and

Workers’ Compensation.

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

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

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

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

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

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

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

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

30,100 occupational observations selected from a sample of about 7,500 private industry establishments 

and approximately 7,700 occupational observations selected from a sample of about 1,400 state and

local government establishments that provided data at the initial interview. Beginning December 2021, 

an additional (fourth) private industry sample will be used in estimation to mitigate the impact of

decreasing response rates. 

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

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

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

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

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

work activities and occupational structures. 

Classification systems: The National Compensation Survey publishes estimates of compensation costs 

and trends as well as benefit coverage by ownership, industry group, occupational group, and 

geographic areas, see www.bls.gov/ncs/national-compensation-survey-classification-systems-mappingfiles.htm. 

Additional information: Additional and historical ECEC estimates are available in the ECEC database 

query tool at www.bls.gov/ncs/ect/data.htm and in xlsx format at www.bls.gov/ncs/ect/tables.htm. The 

2022 ECEC release schedule is available at www.bls.gov/schedule/news_release/ecec.htm. Subscribe to 

receive the BLS Economic News Release email at www.bls.gov/bls/list.htm. 

If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access 

telecommunications relay services. 

- 3 -
Table 1. Employer Costs for Employee Compensation by ownership

[Dec. 2021]

Compensation component

Civilian workers

1 Private industry

workers

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

Total compensation

2............................................... 40.35 100.0 38.07 100.0 

Wages and salaries............................................. 27.83 69.0 26.86 70.5 Total benefits..................................................... 12.52 31.0 11.22 29.5 

Paid leave...................................................... 3.01 7.5 2.85 7.5 

Vacation..................................................... 1.47 3.6 1.46 3.8 

Holiday....................................................... 0.89 2.2 0.84 2.2 

Sick........................................................... 0.48 1.2 0.39 1.0 

Personal..................................................... 0.17 0.4 0.15 0.4 

Supplemental pay............................................. 1.21 3.0 1.32 3.5 

Overtime and premium3................................... 0.34 0.8 0.36 0.9 

Shift differentials............................................ 0.07 0.2 0.07 0.2 

Nonproduction bonuses.................................... 0.80 2.0 0.89 2.3 

Insurance....................................................... 3.34 8.3 2.87 7.5 

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

Health........................................................ 3.17 7.8 2.70 7.1 Short-term disability........................................ 0.08 0.2 0.08 0.2 

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

Retirement and savings...................................... 2.08 5.2 1.32 3.5 

Defined benefit.............................................. 1.26 3.1 0.45 1.2 Defined contribution........................................ 0.82 2.0 0.88 2.3 

Legally Required benefits.................................... 2.88 7.1 2.86 7.5 

Social Security and Medicare............................. 2.27 5.6 2.25 5.9 

Social Security

4.......................................... 1.81 4.5 1.81 4.7 

Medicare.................................................. 0.46 1.1 0.45 1.2 

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

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

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

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

- 4 -
Table 2. Employer Costs for Employee Compensation for civilian workers by occupational and industry group

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Civilian workers

2............................ 40.35 100.0 27.83 69.0 12.52 31.0 3.01 7.5 1.21 3.0 3.34 8.3 

Occupational group

Management, professional, and

related................................... 64.51 100.0 43.98 68.2 20.53 31.8 5.67 8.8 1.93 3.0 5.10 7.9 Management, business and

financial............................... 75.04 100.0 51.32 68.4 23.72 31.6 7.28 9.7 3.18 4.2 5.17 6.9 

Professional and related.............. 59.84 100.0 40.73 68.1 19.11 31.9 4.96 8.3 1.37 2.3 5.06 8.5 

Teachers

3............................ 66.54 100.0 45.08 67.8 21.46 32.2 3.63 5.5 0.24 0.4 6.38 9.6 

Primary, secondary, and

special education schoolteachers......................... 65.09 100.0 43.01 66.1 22.09 33.9 3.07 4.7 0.20 0.3 7.01 10.8 

Registered nurses................... 61.88 100.0 40.92 66.1 20.96 33.9 6.32 10.2 2.21 3.6 5.25 8.5 

Sales and office........................... 29.25 100.0 20.80 71.1 8.45 28.9 1.96 6.7 0.76 2.6 2.57 8.8 

Sales and related...................... 28.18 100.0 21.58 76.6 6.60 23.4 1.57 5.6 0.80 2.8 1.47 5.2 Office and administrative support. . .. 29.94 100.0 20.29 67.7 9.66 32.3 2.21 7.4 0.73 2.4 3.29 11.0 

Service..................................... 22.16 100.0 16.03 72.3 6.14 27.7 1.18 5.3 0.49 2.2 1.63 7.4 Natural resources, construction, and

maintenance............................ 40.66 100.0 27.33 67.2 13.32 32.8 2.28 5.6 1.45 3.6 3.48 8.6 Construction, extraction, farming,

fishing, and forestry................. 42.03 100.0 27.87 66.3 14.17 33.7 1.87 4.4 1.53 3.6 3.64 8.7 

Installation, maintenance, and

repair.................................. 39.22 100.0 26.78 68.3 12.43 31.7 2.71 6.9 1.37 3.5 3.31 8.4 

Production, transportation, and

material moving........................ 32.42 100.0 21.73 67.0 10.69 33.0 2.03 6.3 1.34 4.1 3.19 9.8 Production.............................. 30.47 100.0 20.41 67.0 10.07 33.0 1.89 6.2 1.50 4.9 3.21 10.5 Transportation and material

moving................................ 34.00 100.0 22.80 67.1 11.20 32.9 2.14 6.3 1.22 3.6 3.17 9.3 

Industry group

Education and health services.......... 46.08 100.0 31.24 67.8 14.84 32.2 3.61 7.8 0.69 1.5 4.33 9.4 

Educational services.................. 56.93 100.0 37.55 66.0 19.38 34.0 3.75 6.6 0.28 0.5 5.96 10.5 

Elementary and secondary

schools............................. 55.68 100.0 36.25 65.1 19.44 34.9 2.93 5.3 0.21 0.4 6.32 11.4 

Junior colleges, colleges, and

universities........................ 63.39 100.0 41.95 66.2 21.44 33.8 5.66 8.9 0.39 0.6 6.02 9.5 

Health care and social assistance. .. 39.54 100.0 27.43 69.4 12.10 30.6 3.53 8.9 0.95 2.4 3.35 8.5 

Hospitals............................. 53.47 100.0 35.06 65.6 18.41 34.4 5.23 9.8 1.82 3.4 5.20 9.7 

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

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

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

State and local government workers. . . .. 54.96 100.0 34.09 62.0 20.87 38.0 4.07 7.4 0.52 0.9 6.31 11.5 

Occupational group

Management, professional, and

related................................... 65.73 100.0 42.13 64.1 23.60 35.9 4.57 7.0 0.39 0.6 6.90 10.5 Professional and related.............. 63.88 100.0 41.23 64.5 22.66 35.5 4.07 6.4 0.37 0.6 6.87 10.8 

Teachers

2............................ 72.35 100.0 47.92 66.2 24.43 33.8 3.57 4.9 0.26 0.4 7.41 10.2 

Primary, secondary, and

special education schoolteachers......................... 71.73 100.0 46.78 65.2 24.96 34.8 3.18 4.4 0.23 0.3 7.92 11.0 

Sales and office........................... 37.89 100.0 21.78 57.5 16.11 42.5 3.30 8.7 0.33 0.9 5.90 15.6 

Office and administrative support. . .. 38.06 100.0 21.82 57.3 16.24 42.7 3.31 8.7 0.33 0.9 5.98 15.7 

Service..................................... 40.52 100.0 23.23 57.3 17.28 42.7 3.38 8.4 0.87 2.2 5.01 12.4 

Industry group

Education and health services.......... 57.40 100.0 36.79 64.1 20.61 35.9 3.75 6.5 0.35 0.6 6.46 11.3 

Educational services.................. 58.79 100.0 37.88 64.4 20.91 35.6 3.59 6.1 0.26 0.4 6.57 11.2 

Elementary and secondary

schools............................. 57.13 100.0 36.80 64.4 20.33 35.6 2.92 5.1 0.22 0.4 6.66 11.6 

Junior colleges, colleges, and

universities........................ 63.20 100.0 40.77 64.5 22.43 35.5 5.41 8.6 0.34 0.5 6.34 10.0 

Health care and social assistance. .. 48.93 100.0 30.11 61.5 18.81 38.5 4.72 9.6 0.92 1.9 5.80 11.9 

Hospitals............................. 51.86 100.0 32.56 62.8 19.30 37.2 5.00 9.6 1.07 2.1 5.77 11.1 

Public administration..................... 52.80 100.0 30.49 57.8 22.31 42.2 4.87 9.2 0.81 1.5 6.26 11.9 

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

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

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Private industry workers.................... 38.07 100.0 26.86 70.5 11.22 29.5 2.85 7.5 1.32 3.5 2.87 7.5 

Occupational group

Management, professional, and

related occupations.................... 64.12 100.0 44.57 69.5 19.54 30.5 6.03 9.4 2.41 3.8 4.52 7.1 Management, business, and

financial occupations............... 74.79 100.0 51.78 69.2 23.01 30.8 7.24 9.7 3.51 4.7 4.93 6.6 

Professional and related

occupations.......................... 58.11 100.0 40.52 69.7 17.59 30.3 5.35 9.2 1.80 3.1 4.29 7.4 

Sales and office occupations........... 28.51 100.0 20.71 72.7 7.80 27.3 1.85 6.5 0.79 2.8 2.29 8.0 

Sales and related occupations....... 28.16 100.0 21.59 76.7 6.57 23.3 1.56 5.6 0.80 2.9 1.46 5.2 Office and administrative support

occupations.......................... 28.77 100.0 20.07 69.7 8.71 30.3 2.05 7.1 0.79 2.7 2.91 10.1 

Service occupations...................... 19.46 100.0 14.97 76.9 4.49 23.1 0.85 4.4 0.43 2.2 1.13 5.8 Natural resources, construction, and

maintenance occupations............. 40.15 100.0 27.30 68.0 12.84 32.0 2.13 5.3 1.50 3.7 3.27 8.1 Construction, extraction, farming,

fishing, and forestry occupations... 41.65 100.0 27.91 67.0 13.74 33.0 1.69 4.1 1.60 3.8 3.41 8.2 

Installation, maintenance, and

repair occupations.................. 38.59 100.0 26.67 69.1 11.92 30.9 2.59 6.7 1.39 3.6 3.12 8.1 

Production, transportation, and

material moving occupations......... 32.01 100.0 21.61 67.5 10.40 32.5 1.99 6.2 1.36 4.2 3.08 9.6 Production occupations............... 30.17 100.0 20.27 67.2 9.90 32.8 1.85 6.1 1.50 5.0 3.16 10.5 Transportation and material moving

occupations.......................... 33.57 100.0 22.75 67.8 10.83 32.2 2.10 6.3 1.24 3.7 3.01 9.0 

Industry and occupational group

Goods-producing industries

2............ 41.67 100.0 28.21 67.7 13.47 32.3 2.69 6.4 1.82 4.4 3.65 8.8 

Management, professional, and

related occupations................. 70.40 100.0 48.33 68.6 22.07 31.4 6.34 9.0 2.79 4.0 5.01 7.1 Management, business, and

financial occupations............. 74.00 100.0 51.82 70.0 22.18 30.0 6.64 9.0 2.89 3.9 4.86 6.6 

Professional and related

occupations....................... 66.37 100.0 44.41 66.9 21.96 33.1 6.01 9.1 2.68 4.0 5.18 7.8 

Sales and office occupations......... 35.18 100.0 25.35 72.1 9.83 27.9 2.24 6.4 1.13 3.2 2.93 8.3 

Office and administrative support

occupations....................... 30.57 100.0 21.73 71.1 8.85 28.9 1.89 6.2 0.98 3.2 2.85 9.3 

Natural resources, construction, and

maintenance occupations.......... 41.67 100.0 28.01 67.2 13.65 32.8 1.83 4.4 1.71 4.1 3.42 8.2 Construction, extraction, farming,

fishing and forestryoccupations....................... 42.09 100.0 28.19 67.0 13.90 33.0 1.63 3.9 1.66 4.0 3.40 8.1 

Installation, maintenance, and

repair occupations................ 40.28 100.0 27.43 68.1 12.85 31.9 2.50 6.2 1.88 4.7 3.47 8.6 

Production, transportation, and

material moving occupations. . . . .. 31.76 100.0 20.94 65.9 10.83 34.1 1.97 6.2 1.70 5.4 3.50 11.0 Production occupations............. 31.82 100.0 20.93 65.8 10.88 34.2 2.03 6.4 1.72 5.4 3.61 11.3 

See footnotes at end of table.

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

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Transportation and material

moving occupations.............. 31.50 100.0 20.94 66.5 10.55 33.5 1.70 5.4 1.63 5.2 3.01 9.6 

Construction industry.................. 42.48 100.0 29.61 69.7 12.87 30.3 1.92 4.5 1.55 3.7 3.14 7.4 Manufacturing industry................ 41.13 100.0 27.38 66.6 13.76 33.4 3.13 7.6 1.94 4.7 3.94 9.6 

Management, professional, and

related occupations.............. 72.34 100.0 48.89 67.6 23.45 32.4 6.84 9.5 2.91 4.0 5.35 7.4 Management, business, and

financial occupations.......... 77.65 100.0 53.49 68.9 24.16 31.1 7.47 9.6 3.08 4.0 5.27 6.8 

Professional and related

occupations..................... 67.83 100.0 44.99 66.3 22.84 33.7 6.30 9.3 2.76 4.1 5.43 8.0 

Sales and office occupations. . . . .. 34.99 100.0 24.48 70.0 10.51 30.0 2.53 7.2 1.25 3.6 3.17 9.1 

Office and administrative

support occupations........... 30.99 100.0 21.48 69.3 9.50 30.7 2.11 6.8 1.05 3.4 3.21 10.4 

Natural resources, construction,

and maintenance occupations... 45.61 100.0 28.55 62.6 17.07 37.4 3.10 6.8 2.53 5.5 4.75 10.4 Installation, maintenance, and

repair occupations............. 44.05 100.0 28.64 65.0 15.41 35.0 3.21 7.3 2.39 5.4 4.49 10.2 

Production, transportation, and

material moving occupations.... 31.39 100.0 20.62 65.7 10.77 34.3 2.01 6.4 1.68 5.4 3.55 11.3 Production occupations.......... 31.64 100.0 20.77 65.6 10.87 34.4 2.04 6.5 1.71 5.4 3.63 11.5 Transportation and material

moving occupations........... 29.88 100.0 19.75 66.1 10.12 33.9 1.80 6.0 1.52 5.1 3.07 10.3 

Aircraft manufacturing industry. . .. 86.10 100.0 48.96 56.9 37.14 43.1 7.53 8.7 4.33 5.0 7.59 8.8 

Service-providing industries

3............ 37.37 100.0 26.59 71.2 10.78 28.8 2.88 7.7 1.22 3.3 2.72 7.3 

Management, professional, and

related occupations................. 63.42 100.0 44.15 69.6 19.26 30.4 5.99 9.4 2.37 3.7 4.47 7.0 Management, business, and

financial occupations............. 74.92 100.0 51.77 69.1 23.15 30.9 7.34 9.8 3.62 4.8 4.94 6.6 

Professional and related

occupations....................... 57.46 100.0 40.21 70.0 17.25 30.0 5.29 9.2 1.73 3.0 4.22 7.3 

Sales and office occupations......... 28.05 100.0 20.39 72.7 7.66 27.3 1.82 6.5 0.77 2.8 2.25 8.0 

Sales and related occupations. . .. 27.37 100.0 21.02 76.8 6.35 23.2 1.50 5.5 0.77 2.8 1.41 5.1 Office and administrative support

occupations....................... 28.59 100.0 19.90 69.6 8.69 30.4 2.07 7.2 0.77 2.7 2.91 10.2 

Service occupations................... 19.44 100.0 14.96 77.0 4.48 23.0 0.85 4.4 0.42 2.2 1.13 5.8 Natural resources, construction, and

maintenance occupations.......... 38.01 100.0 26.30 69.2 11.71 30.8 2.55 6.7 1.19 3.1 3.06 8.0 Installation, maintenance, and

repair occupations................ 37.94 100.0 26.38 69.5 11.56 30.5 2.62 6.9 1.20 3.2 2.99 7.9 

Production, transportation, and

material moving occupations. . . . .. 32.19 100.0 22.10 68.6 10.10 31.4 2.00 6.2 1.12 3.5 2.77 8.6 Production occupations............. 25.37 100.0 18.34 72.3 7.03 27.7 1.35 5.3 0.87 3.4 1.86 7.3 Transportation and material

moving occupations.............. 33.91 100.0 23.04 67.9 10.87 32.1 2.16 6.4 1.18 3.5 3.00 8.9 

Trade, transportation, and utilities

industry............................... 32.07 100.0 22.91 71.4 9.16 28.6 2.11 6.6 0.96 3.0 2.36 7.4 

See footnotes at end of table.

- 8 -
Table 4. Employer Costs for Employee Compensation for private industry workers by occupational and industry group — 

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Management, professional, and

related occupations.............. 63.21 100.0 45.09 71.3 18.12 28.7 5.63 8.9 2.20 3.5 3.80 6.0 Management, business, and

financial occupations.......... 72.39 100.0 51.50 71.1 20.89 28.9 6.67 9.2 2.83 3.9 4.19 5.8 

Professional and related

occupations..................... 50.45 100.0 36.18 71.7 14.27 28.3 4.20 8.3 1.31 2.6 3.26 6.5 

Sales and office occupations. . . . .. 24.36 100.0 18.39 75.5 5.97 24.5 1.33 5.4 0.57 2.4 1.56 6.4 

Sales and related occupations.. 23.24 100.0 18.19 78.3 5.05 21.7 1.11 4.8 0.54 2.3 1.09 4.7 Office and administrative

support occupations........... 26.48 100.0 18.76 70.9 7.72 29.1 1.73 6.5 0.63 2.4 2.46 9.3 

Service occupations................ 21.30 100.0 15.69 73.7 5.60 26.3 1.10 5.2 0.56 2.6 1.43 6.7 Natural resources, construction,

and maintenance occupations... 41.80 100.0 28.22 67.5 13.58 32.5 2.94 7.0 1.46 3.5 3.50 8.4 Installation, maintenance, and

repair occupations............. 41.82 100.0 28.39 67.9 13.43 32.1 2.95 7.1 1.48 3.5 3.41 8.2 

Production, transportation, and

material moving occupations.... 36.33 100.0 24.39 67.1 11.94 32.9 2.46 6.8 1.26 3.5 3.31 9.1 Transportation and material

moving occupations........... 36.85 100.0 24.73 67.1 12.13 32.9 2.50 6.8 1.26 3.4 3.35 9.1 

Wholesale trade industry........... 43.26 100.0 30.82 71.2 12.44 28.8 3.29 7.6 1.61 3.7 2.99 6.9 

Sales and office occupations. .. 41.24 100.0 30.28 73.4 10.95 26.6 2.94 7.1 1.10 2.7 2.78 6.8 

Office and administrative

support occupations. . . . . . .. 28.99 100.0 20.49 70.7 8.50 29.3 2.03 7.0 1.01 3.5 2.55 8.8 

Production, transportation, and

material movingoccupations..................... 29.93 100.0 20.49 68.4 9.44 31.6 1.87 6.2 1.34 4.5 2.59 8.7 Transportation and material

moving occupations......... 29.51 100.0 20.30 68.8 9.21 31.2 1.80 6.1 1.27 4.3 2.47 8.4 

Retail trade industry................ 22.69 100.0 17.42 76.8 5.27 23.2 1.15 5.0 0.54 2.4 1.27 5.6 

Sales and office occupations. .. 20.08 100.0 15.67 78.0 4.42 22.0 0.89 4.4 0.45 2.3 1.06 5.3 

Sales and related

occupations.................. 19.44 100.0 15.43 79.4 4.01 20.6 0.77 4.0 0.46 2.4 0.85 4.4 

Office and administrative

support occupations. . . . . . .. 22.15 100.0 16.42 74.1 5.73 25.9 1.25 5.6 0.43 1.9 1.74 7.9 

Production, transportation, and

material movingoccupations..................... 22.45 100.0 16.15 71.9 6.30 28.1 1.12 5.0 0.58 2.6 1.84 8.2 Transportation and material

moving occupations......... 22.04 100.0 15.90 72.1 6.14 27.9 1.07 4.9 0.57 2.6 1.76 8.0 

Transportation and warehousing

industry............................ 41.52 100.0 27.59 66.5 13.93 33.5 3.04 7.3 1.31 3.1 3.98 9.6 

Utilities industry...................... 72.30 100.0 44.43 61.5 27.87 38.5 6.54 9.1 2.48 3.4 6.80 9.4 

Information industry................... 61.51 100.0 41.00 66.6 20.51 33.4 5.95 9.7 2.75 4.5 5.22 8.5 

Management, professional, and

related occupations.............. 79.12 100.0 53.17 67.2 25.95 32.8 8.14 10.3 3.79 4.8 6.16 7.8 

See footnotes at end of table.

- 9 -
Table 4. Employer Costs for Employee Compensation for private industry workers by occupational and industry group — 

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Professional and related

occupations..................... 73.13 100.0 48.98 67.0 24.15 33.0 7.31 10.0 3.24 4.4 6.01 8.2 

Sales and office occupations. . . . .. 38.99 100.0 25.87 66.3 13.12 33.7 3.29 8.4 1.44 3.7 4.00 10.3 

Financial activities industry........... 52.69 100.0 35.29 67.0 17.39 33.0 4.65 8.8 3.17 6.0 4.46 8.5 

Management, professional, and

related occupations.............. 78.91 100.0 52.17 66.1 26.74 33.9 7.64 9.7 5.66 7.2 5.77 7.3 Management, business, and

financial occupations.......... 79.83 100.0 52.77 66.1 27.06 33.9 7.65 9.6 6.15 7.7 5.70 7.1 

Professional and related

occupations..................... 75.89 100.0 50.19 66.1 25.70 33.9 7.62 10.0 4.05 5.3 6.01 7.9 

Sales and office occupations. . . . .. 36.98 100.0 25.13 68.0 11.84 32.0 2.86 7.7 1.68 4.6 3.78 10.2 

Sales and related occupations.. 48.75 100.0 34.81 71.4 13.94 28.6 3.59 7.4 2.61 5.4 3.29 6.7 Office and administrative

support occupations........... 32.62 100.0 21.55 66.1 11.07 33.9 2.59 7.9 1.34 4.1 3.97 12.2 

Finance and insurance industry. .. 59.58 100.0 39.43 66.2 20.15 33.8 5.41 9.1 3.92 6.6 5.03 8.4 

Credit intermediation and

related activities industry...... 53.18 100.0 35.75 67.2 17.43 32.8 4.92 9.2 2.69 5.1 4.69 8.8 

Insurance carriers and related

activities industry............... 53.71 100.0 35.49 66.1 18.21 33.9 4.76 8.9 2.90 5.4 4.99 9.3 

Real estate and rental and

leasing industry................... 32.69 100.0 23.30 71.3 9.40 28.7 2.43 7.4 0.98 3.0 2.81 8.6 

Professional and business services

industry............................... 46.46 100.0 33.17 71.4 13.30 28.6 3.79 8.2 1.77 3.8 3.09 6.6 Management, professional, and

related occupations.............. 70.40 100.0 49.35 70.1 21.05 29.9 6.60 9.4 2.92 4.2 4.56 6.5 Management, business, and

financial occupations.......... 78.26 100.0 54.70 69.9 23.56 30.1 7.72 9.9 3.60 4.6 4.82 6.2 

Professional and related

occupations..................... 65.08 100.0 45.73 70.3 19.35 29.7 5.84 9.0 2.47 3.8 4.38 6.7 

Sales and office occupations. . . . .. 31.38 100.0 22.85 72.8 8.52 27.2 2.12 6.8 0.89 2.8 2.54 8.1 

Office and administrative

support occupations........... 28.67 100.0 20.51 71.5 8.16 28.5 2.03 7.1 0.81 2.8 2.62 9.1 

Service occupations................ 21.33 100.0 16.41 76.9 4.92 23.1 0.92 4.3 0.64 3.0 1.20 5.6 Production, transportation, and

material moving occupations.... 23.77 100.0 17.84 75.0 5.94 25.0 0.90 3.8 0.97 4.1 1.42 6.0 Transportation and material

moving occupations........... 25.91 100.0 18.94 73.1 6.96 26.9 1.03 4.0 1.28 4.9 1.77 6.8 

Professional, scientific, and

technical services industry. . . . .. 62.39 100.0 44.10 70.7 18.29 29.3 5.61 9.0 2.44 3.9 4.18 6.7 

Administrative and waste services

industry............................ 26.31 100.0 19.79 75.2 6.52 24.8 1.39 5.3 0.75 2.8 1.64 6.2 

Education and health services

industry............................... 40.33 100.0 28.42 70.5 11.91 29.5 3.54 8.8 0.87 2.2 3.25 8.1 Management, professional, and

related occupations.............. 53.97 100.0 37.90 70.2 16.07 29.8 5.13 9.5 1.16 2.1 4.10 7.6 

See footnotes at end of table.

- 10 -
Table 4. Employer Costs for Employee Compensation for private industry workers by occupational and industry group — 

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Management, business, and

financial occupations.......... 65.25 100.0 45.82 70.2 19.44 29.8 7.25 11.1 0.93 1.4 4.62 7.1 

Professional and related

occupations..................... 52.81 100.0 37.09 70.2 15.72 29.8 4.91 9.3 1.18 2.2 4.05 7.7 

Sales and office occupations. . . . .. 29.34 100.0 20.43 69.6 8.91 30.4 2.42 8.3 0.42 1.4 3.06 10.4 

Office and administrative

support occupations........... 28.68 100.0 19.82 69.1 8.86 30.9 2.36 8.2 0.44 1.5 3.08 10.7 

Service occupations................ 23.43 100.0 16.85 71.9 6.59 28.1 1.52 6.5 0.59 2.5 1.98 8.5 Educational services industry...... 50.73 100.0 36.45 71.9 14.28 28.1 4.26 8.4 0.34 0.7 3.92 7.7 

Management, professional, and

related occupations............ 55.74 100.0 40.40 72.5 15.34 27.5 4.68 8.4 0.35 0.6 4.06 7.3 Management, business, and

financial occupations. . . . . .. 70.13 100.0 49.28 70.3 20.85 29.7 7.76 11.1 0.73

4 1.0 4.93 7.0 

Professional and related

occupations.................. 52.74 100.0 38.55 73.1 14.19 26.9 4.04 7.7 0.27 0.5 3.88 7.3 

Sales and office occupations. .. 32.38 100.0 21.66 66.9 10.72 33.1 2.79 8.6 0.20 0.6 4.00 12.4 

Office and administrative

support occupations. . . . . . .. 32.09 100.0 21.35 66.5 10.75 33.5 2.75 8.6 0.19 0.6 4.07 12.7 

Service occupations.............. 26.00 100.0 17.88 68.8 8.12 31.2 2.03 7.8 0.33 1.3 2.40 9.2 Junior colleges, colleges,

universities and professionalschools industry................ 63.74 100.0 44.17 69.3 19.57 30.7 6.15 9.6 0.49 0.8 5.42 8.5 

Health care and social assistance

industry............................ 38.77 100.0 27.21 70.2 11.55 29.8 3.44 8.9 0.95 2.4 3.15 8.1 Registered nurse occupations... 62.18 100.0 41.40 66.6 20.79 33.4 6.50 10.5 2.31 3.7 5.07 8.2 Management, professional, and

related occupations............ 53.54 100.0 37.28 69.6 16.25 30.4 5.24 9.8 1.36 2.5 4.12 7.7 Professional and related

occupations.................. 52.83 100.0 36.77 69.6 16.06 30.4 5.11 9.7 1.39 2.6 4.09 7.7 

Sales and office occupations. .. 29.00 100.0 20.29 70.0 8.71 30.0 2.38 8.2 0.45 1.5 2.95 10.2 

Office and administrative

support occupations. . . . . . .. 28.27 100.0 19.64 69.5 8.63 30.5 2.31 8.2 0.47 1.7 2.96 10.5 

Service occupations.............. 23.35 100.0 16.81 72.0 6.53 28.0 1.50 6.4 0.59 2.5 1.97 8.4 Hospitals industry................. 53.80 100.0 35.58 66.1 18.22 33.9 5.28 9.8 1.98 3.7 5.08 9.4 

Management, professional,

and related occupations. . .. 63.48 100.0 42.45 66.9 21.03 33.1 6.42 10.1 2.28 3.6 5.44 8.6 

Registered nurse

occupations.................. 64.18 100.0 41.92 65.3 22.26 34.7 6.64 10.3 2.68 4.2 5.68 8.8 

Service occupations........... 30.13 100.0 18.77 62.3 11.35 37.7 2.39 7.9 1.49 4.9 3.92 13.0 

Nursing and residential care

facilities industry............... 26.16 100.0 19.01 72.7 7.15 27.3 1.82 7.0 0.67 2.6 2.10 8.0 Management, professional,

and related occupations. . .. 39.70 100.0 28.82 72.6 10.88 27.4 3.21 8.1 1.02 2.6 2.90 7.3 

Service occupations........... 20.88 100.0 15.18 72.7 5.70 27.3 1.27 6.1 0.57 2.7 1.77 8.5 

Nursing care facilities industry... 28.39 100.0 20.50 72.2 7.89 27.8 1.98 7.0 0.81 2.9 2.35 8.3 

See footnotes at end of table.

- 11 -
Table 4. Employer Costs for Employee Compensation for private industry workers by occupational and industry group — 

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Management, professional,

and related occupations. . .. 42.77 100.0 31.37 73.3 11.40 26.7 3.31 7.7 1.16 2.7 2.97 6.9 

Service occupations........... 21.56 100.0 15.35 71.2 6.21 28.8 1.33 6.2 0.67 3.1 2.03 9.4 

Leisure and hospitality industry. . . . .. 17.26 100.0 13.96 80.9 3.30 19.1 0.52 3.0 0.26 1.5 0.69 4.0 

Sales and office occupations. . . . .. 20.13 100.0 15.54 77.2 4.59 22.8 0.90 4.5 0.23 1.2 1.48

4 7.3 

Service occupations................ 15.67 100.0 12.88 82.2 2.79 17.8 0.34 2.2 0.24 1.5 0.52 3.3 Accommodation and food

services industry.................. 16.30 100.0 13.25 81.3 3.05 18.7 0.42 2.6 0.26 1.6 0.62 3.8 

Other services industry................ 32.77 100.0 24.42 74.5 8.35 25.5 2.16 6.6 0.44 1.3 2.06 6.3 

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

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

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

- 12 -
Table 5. Employer Costs for Employee Compensation for private industry workers by bargaining and work status

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Union workers............................... 51.74 100.0 31.09 60.1 20.65 39.9 3.71 7.2 1.86 3.6 6.78 13.1 

Goods-producing industries

2............ 55.26 100.0 31.63 57.2 23.63 42.8 2.98 5.4 2.52 4.6 7.80 14.1 

Manufacturing industry................ 46.50 100.0 26.36 56.7 20.14 43.3 3.33 7.2 2.79 6.0 7.24 15.6 

Service-providing industries

3............ 50.24 100.0 30.86 61.4 19.38 38.6 4.02 8.0 1.58 3.1 6.34 12.6 

Trade, transportation, and utilities

industry............................... 50.42 100.0 30.99 61.5 19.43 38.5 3.96 7.9 1.66 3.3 6.14 12.2 

Retail trade industry................... 25.60 100.0 16.11 62.9 9.49 37.1 1.51 5.9 0.55 2.2 3.64 14.2 Transportation and warehousing

industry............................... 62.16 100.0 38.32 61.7 23.84 38.3 5.15 8.3 2.16 3.5 7.34 11.8 

Education and health services

industry............................... 58.03 100.0 35.14 60.6 22.89 39.4 5.20 9.0 1.83 3.2 7.80 13.4 

Health care and social assistance

industry............................... 57.41 100.0 34.53 60.2 22.87 39.8 5.18 9.0 1.98 3.4 7.71 13.4 

Nonunion workers........................... 36.83 100.0 26.47 71.9 10.36 28.1 2.77 7.5 1.27 3.4 2.52 6.8 

Goods-producing industries

2............ 39.23 100.0 27.59 70.3 11.64 29.7 2.63 6.7 1.70 4.3 2.90 7.4 

Manufacturing industries.............. 40.18 100.0 27.56 68.6 12.63 31.4 3.09 7.7 1.79 4.5 3.36 8.4 

Service-providing industries

3............ 36.41 100.0 26.27 72.2 10.13 27.8 2.79 7.7 1.19 3.3 2.45 6.7 

Trade, transportation, and utilities

industries............................. 29.32 100.0 21.70 74.0 7.62 26.0 1.83 6.3 0.86 2.9 1.79 6.1 

Retail trade industries................. 22.47 100.0 17.52 78.0 4.95 22.0 1.12 5.0 0.54 2.4 1.09 4.9 Transportation and warehousing

industries............................. 32.45 100.0 22.88 70.5 9.57 29.5 2.12 6.5 0.93 2.9 2.51 7.7 

Education and health services

industries............................. 39.15 100.0 27.97 71.5 11.17 28.5 3.43 8.8 0.80 2.1 2.94 7.5 

Health care and social assistance

industries............................. 37.47 100.0 26.71 71.3 10.77 28.7 3.32 8.8 0.88 2.3 2.83 7.6 

Full-time workers............................ 43.94 100.0 30.36 69.1 13.58 30.9 3.53 8.0 1.64 3.7 3.59 8.2 

Occupational group

Management, professional and

related occupations................. 66.27 100.0 45.72 69.0 20.55 31.0 6.32 9.5 2.58 3.9 4.85 7.3 Management, business, and

financial occupations............. 75.38 100.0 52.11 69.1 23.27 30.9 7.33 9.7 3.56 4.7 4.98 6.6 

Professional and related

occupations....................... 60.36 100.0 41.57 68.9 18.79 31.1 5.66 9.4 1.95 3.2 4.76 7.9 

Sales and office occupations......... 33.33 100.0 23.51 70.5 9.82 29.5 2.44 7.3 1.04 3.1 3.02 9.1 

Sales and related occupations. . .. 38.47 100.0 28.50 74.1 9.97 25.9 2.62 6.8 1.29 3.3 2.40 6.2 Office and administrative support

occupations....................... 30.78 100.0 21.04 68.3 9.74 31.7 2.36 7.7 0.91 3.0 3.33 10.8 

Service occupations................... 23.55 100.0 17.12 72.7 6.43 27.3 1.37 5.8 0.66 2.8 1.94 8.2 Natural resources, construction, and

maintenance occupations.......... 40.88 100.0 27.70 67.8 13.18 32.2 2.20 5.4 1.54 3.8 3.39 8.3 Construction, extraction, farming,

fishing, and forestryoccupations....................... 42.02 100.0 28.12 66.9 13.89 33.1 1.72 4.1 1.62 3.9 3.48 8.3 

See footnotes at end of table.

- 13 -
Table 5. Employer Costs for Employee Compensation for private industry workers by bargaining and work status — Co

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Installation, maintenance, and

repair occupations................ 39.67 100.0 27.25 68.7 12.43 31.3 2.71 6.8 1.46 3.7 3.30 8.3 

Production, transportation, and

material moving occupations. . . . .. 34.18 100.0 22.77 66.6 11.41 33.4 2.25 6.6 1.52 4.5 3.45 10.1 Production occupations............. 31.20 100.0 20.74 66.5 10.46 33.5 1.97 6.3 1.60 5.1 3.39 10.9 Transportation and material

moving occupations.............. 37.30 100.0 24.89 66.7 12.41 33.3 2.55 6.8 1.44 3.9 3.51 9.4 

Industry group

Goods-producing industries

2......... 42.18 100.0 28.49 67.5 13.70 32.5 2.74 6.5 1.86 4.4 3.73 8.9 

Construction industry............... 42.91 100.0 29.84 69.6 13.06 30.4 1.95 4.6 1.58 3.7 3.20 7.5 Manufacturing industry............. 41.68 100.0 27.68 66.4 14.00 33.6 3.20 7.7 1.98 4.7 4.03 9.7 

Service-providing industries

3......... 44.41 100.0 30.87 69.5 13.54 30.5 3.74 8.4 1.58 3.6 3.55 8.0 

Trade, transportation, and utilities

industry............................ 39.25 100.0 27.31 69.6 11.93 30.4 2.95 7.5 1.30 3.3 3.15 8.0 

Information industry................. 66.19 100.0 43.88 66.3 22.32 33.7 6.41 9.7 3.05 4.6 5.74 8.7 Financial activities industry. . . . . . .. 54.77 100.0 36.51 66.7 18.26 33.3 4.90 9.0 3.35 6.1 4.69 8.6 Professional and business

services industry.................. 50.79 100.0 35.86 70.6 14.94 29.4 4.34 8.5 2.01 4.0 3.54 7.0 

Education and health services

industry............................ 42.58 100.0 29.40 69.1 13.18 30.9 3.92 9.2 0.93 2.2 3.86 9.1 

Leisure and hospitality industry. .. 23.61 100.0 17.97 76.1 5.64 23.9 1.17 4.9 0.51 2.2 1.53 6.5 Other services industry............. 38.30 100.0 27.64 72.2 10.66 27.8 2.91 7.6 0.57 1.5 2.81 7.3 

Part-time workers........................... 20.48 100.0 16.33 79.8 4.14 20.2 0.80 3.9 0.35 1.7 0.71 3.5 

Occupational group

Management, professional and

related occupations................. 45.28 100.0 34.55 76.3 10.73 23.7 3.47 7.7 0.94 2.1 1.66 3.7 Professional and related

occupations....................... 45.36 100.0 34.57 76.2 10.79 23.8 3.55 7.8 0.94 2.1 1.62 3.6 

Sales and office occupations......... 17.79 100.0 14.49 81.4 3.30 18.6 0.52 2.9 0.26 1.5 0.67 3.7 

Sales and related occupations. . .. 16.12 100.0 13.52 83.9 2.60 16.1 0.33 2.1 0.24 1.5 0.36 2.2 Office and administrative support

occupations....................... 20.67 100.0 16.15 78.1 4.52 21.9 0.83 4.0 0.30 1.4 1.20 5.8 

Service occupations................... 15.46 100.0 12.86 83.2 2.60 16.8 0.34 2.2 0.20 1.3 0.34 2.2 Production, transportation, and

material moving occupations. . . . .. 21.85 100.0 16.19 74.1 5.66 25.9 0.73 3.3 0.60 2.7 1.34 6.1 Transportation and material

moving occupations.............. 22.76 100.0 16.53 72.6 6.23 27.4 0.78 3.4 0.66 2.9 1.55 6.8 

Industry group

Service-providing industries

3......... 20.41 100.0 16.29 79.8 4.12 20.2 0.80 3.9 0.35 1.7 0.71 3.5 

Trade, transportation, and utilities

industry............................ 18.85 100.0 14.81 78.6 4.04 21.4 0.58 3.1 0.35 1.9 0.90 4.8 

See footnotes at end of table.

- 14 -
Table 5. Employer Costs for Employee Compensation for private industry workers by bargaining and work status — Co

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Professional and business

services industry.................. 22.28 100.0 18.13 81.4 4.14 18.6 0.71 3.2 0.47 2.1 0.56 2.5 

Education and health services

industry............................ 33.10 100.0 25.27 76.3 7.84 23.7 2.35 7.1 0.68 2.0 1.30 3.9 

Leisure and hospitality industry. .. 13.78 100.0 11.75 85.3 2.02 14.7 0.16 1.2 0.12 0.9 0.23 1.7 

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

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

- 15 -
Table 6. Employer Costs for Employee Compensation for private industry workers by establishment size and industry g

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

All workers................................... 38.07 100.0 26.86 70.5 11.22 29.5 2.85 7.5 1.32 3.5 2.87 7.5 

1-99 workers.............................. 31.69 100.0 23.53 74.2 8.17 25.8 2.00 6.3 0.83 2.6 2.02 6.4 

1-49 workers............................ 30.76 100.0 23.06 74.9 7.71 25.1 1.87 6.1 0.79 2.6 1.86 6.0 50-99 workers.......................... 35.24 100.0 25.33 71.9 9.91 28.1 2.47 7.0 1.00 2.8 2.64 7.5 

100 workers or more..................... 46.19 100.0 31.09 67.3 15.10 32.7 3.93 8.5 1.94 4.2 3.96 8.6 

100-499 workers....................... 39.14 100.0 27.22 69.6 11.91 30.4 3.03 7.8 1.34 3.4 3.20 8.2 500 workers or more.................. 55.34 100.0 36.10 65.2 19.24 34.8 5.08 9.2 2.71 4.9 4.94 8.9 

Goods-producing industries

2............ 41.67 100.0 28.21 67.7 13.47 32.3 2.69 6.4 1.82 4.4 3.65 8.8 

1-99 workers............................ 35.45 100.0 25.28 71.3 10.17 28.7 1.82 5.1 1.27 3.6 2.55 7.2 

1-49 workers......................... 33.98 100.0 24.66 72.6 9.32 27.4 1.65 4.9 1.12 3.3 2.21 6.5 50-99 workers....................... 39.42 100.0 26.95 68.4 12.47 31.6 2.29 5.8 1.65 4.2 3.47 8.8 

100 workers or more.................. 47.58 100.0 30.99 65.1 16.59 34.9 3.51 7.4 2.35 4.9 4.69 9.9 

100-499 workers.................... 44.19 100.0 29.43 66.6 14.75 33.4 2.97 6.7 1.96 4.4 4.17 9.4 500 workers or more................ 52.85 100.0 33.40 63.2 19.45 36.8 4.34 8.2 2.96 5.6 5.50 10.4 

Manufacturing industry................ 41.13 100.0 27.38 66.6 13.76 33.4 3.13 7.6 1.94 4.7 3.94 9.6 

1-99 workers......................... 32.54 100.0 23.15 71.1 9.39 28.9 2.07 6.4 1.19 3.7 2.60 8.0 

1-49 workers...................... 30.54 100.0 22.21 72.7 8.33 27.3 1.79 5.9 1.00 3.3 2.21 7.2 

50-99 workers..................... 36.06 100.0 24.80 68.8 11.26 31.2 2.55 7.1 1.53 4.3 3.28 9.1 

100 workers or more................ 46.19 100.0 29.87 64.7 16.32 35.3 3.75 8.1 2.38 5.2 4.73 10.2 

100-499 workers.................. 40.38 100.0 26.97 66.8 13.40 33.2 3.15 7.8 1.80 4.4 3.97 9.8 500 workers or more............. 53.22 100.0 33.36 62.7 19.85 37.3 4.48 8.4 3.08 5.8 5.64 10.6 

Service-providing industries

4............ 37.37 100.0 26.59 71.2 10.78 28.8 2.88 7.7 1.22 3.3 2.72 7.3 

1-99 workers............................ 31.07 100.0 23.24 74.8 7.83 25.2 2.02 6.5 0.76 2.5 1.93 6.2 

1-49 workers......................... 30.28 100.0 22.81 75.3 7.47 24.7 1.91 6.3 0.74 2.5 1.80 6.0 50-99 workers....................... 34.29 100.0 24.96 72.8 9.33 27.2 2.50 7.3 0.85 2.5 2.45 7.2 

100 workers or more.................. 45.87 100.0 31.12 67.8 14.75 32.2 4.03 8.8 1.84 4.0 3.78 8.3 

100-499 workers.................... 37.83 100.0 26.65 70.4 11.18 29.6 3.05 8.1 1.18 3.1 2.95 7.8 500 workers or more................ 55.86 100.0 36.66 65.6 19.19 34.4 5.24 9.4 2.66 4.8 4.82 8.6 

Trade, transportation, and utilities

industry............................... 32.07 100.0 22.91 71.4 9.16 28.6 2.11 6.6 0.96 3.0 2.36 7.4 1-99 workers......................... 28.45 100.0 21.47 75.4 6.99 24.6 1.63 5.7 0.71 2.5 1.64 5.8 

1-49 workers...................... 28.34 100.0 21.54 76.0 6.80 24.0 1.59 5.6 0.70 2.5 1.55 5.5 50-99 workers..................... 28.86 100.0 21.21 73.5 7.65 26.5 1.75 6.1 0.75 2.6 1.97 6.8 

100 workers or more................ 36.55 100.0 24.71 67.6 11.85 32.4 2.71 7.4 1.28 3.5 3.25 8.9 

100-499 workers.................. 30.51 100.0 21.35 70.0 9.16 30.0 2.04 6.7 0.98 3.2 2.52 8.3 500 workers or more............. 49.32 100.0 31.80 64.5 17.52 35.5 4.13 8.4 1.89 3.8 4.78 9.7 

Wholesale trade industry........... 43.26 100.0 30.82 71.2 12.44 28.8 3.29 7.6 1.61 3.7 2.99 6.9 

1-99 workers...................... 43.30 100.0 31.34 72.4 11.96 27.6 3.18 7.3 1.52 3.5 2.84 6.6 

1-49 workers.................... 43.64 100.0 31.72 72.7 11.92 27.3 3.17 7.3 1.51 3.5 2.77 6.3 

100 workers or more............. 43.20 100.0 29.75 68.9 13.45 31.1 3.53 8.2 1.80 4.2 3.29 7.6 

See footnotes at end of table.

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

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

100-499 workers............... 43.45 100.0 30.30 69.7 13.14 30.3 3.52 8.1 1.60 3.7 3.23 7.4 

Retail trade industry................ 22.69 100.0 17.42 76.8 5.27 23.2 1.15 5.0 0.54 2.4 1.27 5.6 

1-99 workers...................... 21.55 100.0 17.12 79.5 4.43 20.5 0.94 4.3 0.40 1.8 0.96 4.5 

1-49 workers.................... 21.45 100.0 17.19 80.1 4.27 19.9 0.92 4.3 0.40 1.9 0.87 4.0 50-99 workers.................. 21.91 100.0 16.90 77.1 5.01 22.9 1.00 4.6 0.39 1.8 1.33 6.0 

100 workers or more............. 24.40 100.0 17.86 73.2 6.53 26.8 1.46 6.0 0.75 3.1 1.73 7.1 

100-499 workers............... 23.93 100.0 17.52 73.2 6.41 26.8 1.40 5.8 0.74 3.1 1.71 7.2 

Transportation and warehousing

industry............................ 41.52 100.0 27.59 66.5 13.93 33.5 3.04 7.3 1.31 3.1 3.98 9.6 1-99 workers...................... 29.72 100.0 21.90 73.7 7.83 26.3 1.65 5.5 0.57 1.9 2.04 6.8 

1-49 workers.................... 29.73 100.0 22.01 74.0 7.72 26.0 1.61 5.4 0.53 1.8 2.04 6.9 

100 workers or more............. 48.42 100.0 30.92 63.9 17.50 36.1 3.86 8.0 1.74 3.6 5.12 10.6 

100-499 workers............... 39.57 100.0 25.62 64.7 13.95 35.3 2.70 6.8 1.24 3.1 4.42 11.2 

Information industry................... 61.51 100.0 41.00 66.6 20.51 33.4 5.95 9.7 2.75 4.5 5.22 8.5 

1-99 workers......................... 44.57 100.0 30.73 69.0 13.84 31.0 3.77 8.5 1.60 3.6 3.56 8.0 100 workers or more................ 74.12 100.0 48.64 65.6 25.49 34.4 7.58 10.2 3.61 4.9 6.46 8.7 

100-499 workers.................. 63.39 100.0 43.01 67.9 20.38 32.1 6.00 9.5 2.31 3.6 5.70 9.0 500 workers or more............. 85.57 100.0 54.64 63.9 30.93 36.1 9.25 10.8 5.01 5.9 7.27 8.5 

Financial activities industry........... 52.69 100.0 35.29 67.0 17.39 33.0 4.65 8.8 3.17 6.0 4.46 8.5 

1-99 workers......................... 42.69 100.0 29.78 69.7 12.92 30.3 3.38 7.9 1.97 4.6 3.58 8.4 

1-49 workers...................... 41.98 100.0 29.36 69.9 12.62 30.1 3.26 7.8 2.03 4.8 3.46 8.2 

100 workers or more................ 64.91 100.0 42.04 64.8 22.87 35.2 6.19 9.5 4.63 7.1 5.53 8.5 

100-499 workers.................. 60.60 100.0 40.50 66.8 20.10 33.2 5.66 9.3 3.25 5.4 5.21 8.6 500 workers or more............. 68.30 100.0 43.25 63.3 25.05 36.7 6.61 9.7 5.72 8.4 5.79 8.5 

Professional and business services

industry............................... 46.46 100.0 33.17 71.4 13.30 28.6 3.79 8.2 1.77 3.8 3.09 6.6 1-99 workers......................... 43.52 100.0 32.12 73.8 11.41 26.2 3.19 7.3 1.37 3.2 2.76 6.3 

1-49 workers...................... 40.88 100.0 30.34 74.2 10.54 25.8 2.85 7.0 1.30 3.2 2.56 6.3 50-99 workers..................... 55.25 100.0 40.01 72.4 15.24 27.6 4.71 8.5 1.70 3.1 3.66 6.6 

100 workers or more................ 49.48 100.0 34.24 69.2 15.24 30.8 4.40 8.9 2.19 4.4 3.43 6.9 

100-499 workers.................. 44.45 100.0 31.72 71.4 12.72 28.6 3.85 8.7 1.37 3.1 3.15 7.1 500 workers or more............. 55.31 100.0 37.16 67.2 18.15 32.8 5.03 9.1 3.13 5.7 3.75 6.8 

Education and health services

industry............................... 40.33 100.0 28.42 70.5 11.91 29.5 3.54 8.8 0.87 2.2 3.25 8.1 1-99 workers......................... 32.25 100.0 24.08 74.7 8.18 25.3 2.48 7.7 0.34 1.0 2.20 6.8 

1-49 workers...................... 32.02 100.0 24.15 75.4 7.87 24.6 2.45 7.7 0.30 1.0 2.00 6.2 50-99 workers..................... 33.04 100.0 23.84 72.2 9.20 27.8 2.57 7.8 0.44 1.3 2.84 8.6 

100 workers or more................ 47.55 100.0 32.31 67.9 15.25 32.1 4.49 9.4 1.34 2.8 4.19 8.8 

100-499 workers.................. 36.87 100.0 26.29 71.3 10.57 28.7 3.18 8.6 0.76 2.1 2.85 7.7 500 workers or more............. 55.99 100.0 37.05 66.2 18.94 33.8 5.53 9.9 1.80 3.2 5.25 9.4 

See footnotes at end of table.

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

[Dec. 2021]

Series

Total

compensation

1

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Educational services industry...... 50.73 100.0 36.45 71.9 14.28 28.1 4.26 8.4 0.34 0.7 3.92 7.7 

1-99 workers...................... 35.45 100.0 27.55 77.7 7.90 22.3 2.06 5.8 0.10 0.3 1.99 5.6 100 workers or more............. 62.16 100.0 43.11 69.4 19.05 30.6 5.90 9.5 0.52 0.8 5.36 8.6 

100-499 workers............... 51.29 100.0 36.89 71.9 14.40 28.1 4.52 8.8 0.29

3 0.6

3 4.23 8.2 

500 workers or more.......... 69.54 100.0 47.34 68.1 22.20 31.9 6.84 9.8 0.67 1.0 6.13 8.8 

Health care and social assistance

industry............................ 38.77 100.0 27.21 70.2 11.55 29.8 3.44 8.9 0.95 2.4 3.15 8.1 1-99 workers...................... 31.83 100.0 23.61 74.2 8.21 25.8 2.54 8.0 0.37 1.2 2.22 7.0 

1-49 workers.................... 32.09 100.0 24.05 74.9 8.04 25.1 2.55 8.0 0.33 1.0 2.06 6.4 50-99 workers.................. 30.87 100.0 22.04 71.4 8.83 28.6 2.48 8.0 0.52 1.7 2.80 9.1 

100 workers or more............. 45.14 100.0 30.52 67.6 14.62 32.4 4.26 9.4 1.48 3.3 4.00 8.9 

100-499 workers............... 34.72 100.0 24.72 71.2 10.00 28.8 2.98 8.6 0.83 2.4 2.64 7.6 

500 workers or more.......... 53.58 100.0 35.23 65.7 18.36 34.3 5.30 9.9 2.00 3.7 5.10 9.5 

Leisure and hospitality industry. . . . .. 17.26 100.0 13.96 80.9 3.30 19.1 0.52 3.0 0.26 1.5 0.69 4.0 

1-99 workers......................... 16.52 100.0 13.57 82.2 2.94 17.8 0.42 2.5 0.23 1.4 0.57 3.4 

1-49 workers...................... 15.99 100.0 13.24 82.8 2.75 17.2 0.35 2.2 0.21 1.3 0.53 3.3 50-99 workers..................... 19.02 100.0 15.16 79.7 3.86 20.3 0.72 3.8 0.35 1.8 0.75 4.0 

100 workers or more................ 21.65 100.0 16.21 74.9 5.44 25.1 1.12 5.2 0.42 1.9 1.42 6.6 

100-499 workers.................. 20.36 100.0 15.69 77.1 4.67 22.9 0.96 4.7 0.43 2.1 1.02 5.0 500 workers or more............. 24.76 100.0 17.48 70.6 7.28 29.4 1.52 6.1 0.40 1.6 2.36 9.5 

1 Includes costs for wages and salaries and benefits.2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.3 The relative standard error for this estimate is equal to or greater than 30 percent.4 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professio

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

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

[Dec. 2021]

Area

1

Total

compensation

2

Wages and

salaries Total benefits Paid leave Supplemental pay Insurance 

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

Northeast..................................... 42.31 100.0 29.25 69.1 13.06 30.9 3.35 7.9 1.54 3.6 3.36 7.9 

New England.............................. 41.85 100.0 29.00 69.3 12.85 30.7 3.31 7.9 1.77 4.2 3.21 7.7 Middle Atlantic............................ 42.49 100.0 29.34 69.1 13.15 30.9 3.36 7.9 1.45 3.4 3.42 8.1 

South......................................... 34.16 100.0 24.78 72.6 9.38 27.4 2.48 7.3 1.13 3.3 2.25 6.6 

South Atlantic............................. 35.17 100.0 25.51 72.5 9.66 27.5 2.65 7.5 1.05 3.0 2.31 6.6 East South Central....................... 31.01 100.0 22.32 72.0 8.69 28.0 2.17 7.0 0.99 3.2 2.28 7.4 West South Central...................... 33.92 100.0 24.71 72.9 9.21 27.1 2.34 6.9 1.32 3.9 2.12 6.3 

Midwest....................................... 36.73 100.0 25.41 69.2 11.32 30.8 2.63 7.2 1.43 3.9 3.14 8.5 

East North Central........................ 37.92 100.0 26.24 69.2 11.68 30.8 2.73 7.2 1.49 3.9 3.13 8.3 West North Central....................... 34.07 100.0 23.56 69.1 10.51 30.9 2.41 7.1 1.29 3.8 3.14 9.2 

West.......................................... 41.69 100.0 29.40 70.5 12.29 29.5 3.18 7.6 1.31 3.1 3.12 7.5 

Mountain................................... 34.98 100.0 24.71 70.7 10.26 29.3 2.47 7.1 1.20 3.4 2.80 8.0 Pacific...................................... 44.63 100.0 31.45 70.5 13.18 29.5 3.49 7.8 1.36 3.0 3.26 7.3 

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

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

2 Includes costs for wages and salaries and benefits.

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