Bureau of Labor Statistics Washington, D.C. 20212 

Technical Contact: USDL: 04-1105 

(202) 691-6199 ocltinfo@bls.gov 

Media Contact: FOR RELEASE: 10:00 A.M. EDT 

(202) 691-5902 THURSDAY, JUNE 24, 2004 

Internet address: 

http://www.bls.gov/ncs/ect/home.htm 

EMPLOYER COSTS FOR EMPLOYEE COMPENSATION—MARCH 2004 

 

Employer costs for employee compensation averaged $24.95 per hour worked in March 2004, the U.S. 

Department of Labor’s Bureau of Labor Statistics reported today. Wages and salaries, which averaged $17.71, 

accounted for 71.0 percent of these costs, while benefits, which averaged $7.23, accounted for the remaining 

29.0 percent. (See table 1.) Benefits, as a percentage of total compensation, have risen in the past three years 

from 27.4 percent of total compensation in March 2001. Employer Costs for Employee Compensation, based 

on the Bureau’s National Compensation Survey, measures employer costs for wages, salaries, and employee 

benefits for nonfarm private and State and local government workers. 

 Beginning with this release, Employer Costs for Employee Compensation data are based on new 

classifications of industry and occupation: the 2002 North American Industry Classification System (NAICS), 

and the 2000 Standard Occupational Classification (SOC). These systems replace the 1987 Standard Industrial 

Classification System (SIC) and the Occupational Classification System (OCS). Effective with this release, 

estimates for employer costs will no longer be available by SIC and OCS. See page 24 for more details. 

Compensation costs in private industry

In March 2004, private industry employer compensation costs averaged $23.29 per hour worked. Wages 

and salaries averaged $16.64 per hour (71.5 percent), while benefits averaged $6.65 (28.5 percent.) (See table 

5.) Wages and salaries, as a percentage of total compensation in the private sector, have dropped in the past five 

years from 73.0 percent of total compensation in March 1999. 

 

Employer costs for paid leave averaged $1.50 per hour worked (6.4 percent), supplemental pay averaged 

66 cents (2.8 percent), insurance benefits averaged $1.65 (7.1 percent), retirement and savings averaged 80 cents 

(3.4 percent), and legally required benefits averaged $2.01 (8.6 percent) per hour worked. Among legally 

required benefits, Social Security and Medicare (formerly titled Social Security) averaged $1.39 (6.0 percent), 

Social Security (formerly titled OASDI) averaged $1.12 (4.8 percent), and Medicare averaged 27 cents (1.2 

percent). (See table 5.) 

United States 

Department News of Labor 
2 

Employer costs per hour worked are available for five major occupational groups in SOC. Total 

compensation costs ranged from $11.66 for service workers to $40.23 for management, professional, and related 

workers. Total compensation costs averaged $18.42 for sales and office workers, $20.21 for production, 

transportation, and material moving workers, and $26.55 for natural resources, construction, and maintenance 

workers. Employer costs for total compensation were higher for union workers, averaging $31.94 per hour, 

than for nonunion workers, averaging $22.28. (See table 5.) 

Employer compensation costs also varied by industry, region, and establishment size. In goodsproducing industries, employer compensation costs were higher, $27.19 per hour, than in service-providing 

industries, $22.33 per hour. (See table 6.) 

 Within goods-producing industries, costs were $27.17 per hour for construction workers, compared with 

the cost for manufacturing workers $26.97. The classifications of service-providing industries have changed 

considerably under NAICS. Service-providing industries varied greatly in costs, ranging from $10.39 in leisure 

and hospitality, to $31.03 in the financial activities industry and $33.66 in the information industry. (See table 

6.) 

Among the four regions, total compensation costs ranged from $20.80 per hour in the South to $26.29 in 

the Northeast. Total compensation costs were $23.26 in the Midwest and $24.54 in the West. In addition to 

regional estimates, employer costs for the nine census divisions are now available. Within census divisions, 

total compensation costs ranged from $19.98 in the Mountain division, to $27.18 in the Middle Atlantic 

division. (See table 7.) 

Total compensation costs were $19.47 per hour worked in establishments with fewer than 100 workers, 

less than the compensation costs for establishments with 100 workers or more, $27.81. Additional detail is now 

available by establishment size. Establishments with fewer than 50 workers averaged $19.37, those with 50-99 

workers averaged $19.81, those with 100-499 employees averaged $23.91, and those with 500 or more 

employees averaged $32.54. (See table 8.) 

Additional occupational and industrial series have been introduced this quarter based on the NAICS and 

SOC definitions. Several publications have been prepared to provide more information on the transitions of the 

ECEC to NAICS and SOC, including a brief overview, a question and answer document, and a more detailed 

overview on the differences in series due to the changes in industry and occupational classification systems. 

More information on the transition may be obtained by calling (202) 691-6199, sending an e-mail message to 

ocltinfo@bls.gov, or visiting the BLS website at http://www.bls.gov/ncs/ect/#notices. 
3 

Relative importance of employer costs for 

employee compensation, March 2004

Other benefits 0.2 0.2 0.2

Legally required 8.1 5.9 8.6

Defined contribution 1.6 0.7 1.8

Defined benefit 2.4 5.3 1.6

Retirement & savings 4.0 6.1 3.4

Health benefits 7.2 9.8 6.6

Insurance 7.7 10.2 7.1

Supplemental pay 2.4 0.9 2.8

Paid leave 6.7 7.6 6.4

Benefits 29.0 30.8 28.5

Wages and salaries 71.0% 69.2% 71.5%

Private 

industry

State and local 

government

Civilian 

workers

Compensation

component

Bureau of Labor Statistics, OCLT/SPCB 202.691.6199 ocltinfo@bls.gov http://www.bls.gov/ncs/ect June 2004 

Employer Costs for Employee Compensation, March 2004

Employer costs per hour worked for health benefits and benefits excluding health, by various 

categories, March 2004

$0 $2 $4 $6 $8 $10 $12

pi 500+

pi 1- 99 ee

pi non union

.

pi m idwest

pi ne

pi pt &mm

pi svc

pi mp&r

pi svc pr ov

.

.

.

n Health benefits  Benefits excluding health

Civilian workers

State and local government

Private industry

Goods-producing

Service-providing

Management, professional & related

Sales and office

Service

Natural resources, construction, & maintenance

Production, transportation, and material moving

Northeast

South

Midwest

West

Union

Non-union

1-99 employees

100-499 employees

500+ employees
4 

Table of Contents: 

Table 1. Civilian workers, by major occupational and industry group 5 

Table 2. Civilian workers, by occupational and industry group 7 

Table 3. State and local government workers, by major occupational and industry group 8 

Table 4. State and local government workers, by occupational and industry group 9 

Table 5. Private industry workers, by major occupational group and bargaining status 10 

Table 6. Private industry workers, by major industry group 12 

Table 7. Private industry workers, by census region and division, and area 14 

Table 8. Private industry workers, by establishment employment size 17 

Table 9. Private industry workers, goods-producing and service-providing industries, by 

 occupational group 18 

Table 10. Private industry workers, by industry group 19 

Table 11. Private industry workers, by occupational group and full-time and part-time status 20 

Table 12. Private industry workers, by industry group and full-time and part-time status 21 

Table 13. Private industry workers, by major industry group and establishment 

 employment size and bargaining status 22 

Table 14. Private industry health care and social assistance workers, by industry 

 and occupational group 23 

Explanatory notes 24 
5 

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, March 2004

Compensation

component

Occupational group

All

workers1

Management,

professional,

and

related

Sales

and

office

Service

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $24.95 100.0 $40.64 100.0 $18.81 100.0 $14.00 100.0

Wages and salaries .............................................. 17.71 71.0 29.31 72.1 13.56 72.1 10.08 72.0

Total benefits ........................................................ 7.23 29.0 11.34 27.9 5.24 27.9 3.92 28.0

Paid leave ......................................................... 1.66 6.7 3.06 7.5 1.19 6.4 .79 5.7

Vacation ........................................................ .76 3.1 1.37 3.4 .54 2.9 .36 2.6

Holiday .......................................................... .57 2.3 1.03 2.5 .42 2.2 .26 1.8

Sick ............................................................... .25 1.0 .49 1.2 .18 1.0 .14 1.0

Other ............................................................. .08 .3 .17 .4 .05 .3 .04 .3

Supplemental pay ............................................. .60 2.4 .92 2.3 .38 2.0 .24 1.7

Overtime and premium4 ............................... .22 .9 .12 .3 .11 .6 .13 .9

Shift differentials ........................................... .06 .2 .08 .2 .02 .1 .05 .4

Nonproduction bonuses ................................ .32 1.3 .72 1.8 .25 1.3 .06 .4

Insurance .......................................................... 1.93 7.7 2.83 7.0 1.57 8.3 1.08 7.7

Life ................................................................ .04 .2 .08 .2 .03 .2 .02 .1

Health ........................................................... 1.81 7.2 2.62 6.5 1.48 7.8 1.03 7.3

Short-term disability ...................................... .04 .2 .06 .2 .03 .2 .02 .2

Long-term disability ...................................... .03 .1 .07 .2 .02 .1 5 ( ) 6 ( )

Retirement and savings .................................... .99 4.0 1.75 4.3 .57 3.1 .48 3.4

Defined benefit ............................................. .59 2.4 .99 2.4 .26 1.4 .36 2.6

Defined contribution ...................................... .40 1.6 .76 1.9 .31 1.7 .11 .8

Legally required benefits .................................. 2.01 8.1 2.71 6.7 1.51 8.0 1.32 9.4

Social Security and Medicare ....................... 1.42 5.7 2.23 5.5 1.13 6.0 .83 6.0

Social Security7 ........................................ 1.13 4.5 1.76 4.3 .91 4.8 .67 4.8

Medicare ................................................... .29 1.2 .47 1.2 .22 1.2 .17 1.2

Federal unemployment insurance ................ .03 .1 .02 .1 .03 .2 .03 .2

State unemployment insurance .................... .12 .5 .12 .3 .11 .6 .11 .8

Workers’ compensation ................................ .44 1.8 .34 .8 .23 1.2 .35 2.5

Other benefits8 ................................................. .04 .2 .07 .2 .02 .1 5 ( ) 6 ( )

See footnotes at end of table.
6 

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, March 2004 — 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 .................................................. $26.74 100.0 $20.55 100.0 $27.16 100.0 $24.49 100.0

Wages and salaries .............................................. 18.34 68.6 13.70 66.6 18.09 66.6 17.64 72.0

Total benefits ........................................................ 8.40 31.4 6.86 33.4 9.08 33.4 6.86 28.0

Paid leave ......................................................... 1.46 5.4 1.24 6.0 1.70 6.2 1.66 6.8

Vacation ........................................................ .74 2.8 .60 2.9 .87 3.2 .74 3.0

Holiday .......................................................... .48 1.8 .45 2.2 .62 2.3 .56 2.3

Sick ............................................................... .16 .6 .14 .7 .14 .5 .27 1.1

Other ............................................................. .07 .3 .05 .2 .07 .3 .09 .4

Supplemental pay ............................................. .80 3.0 .75 3.7 1.11 4.1 .50 2.0

Overtime and premium4 ............................... .59 2.2 .49 2.4 .56 2.1 .15 .6

Shift differentials ........................................... .04 .2 .09 .4 .08 .3 .05 .2

Nonproduction bonuses ................................ .17 .7 .17 .8 .47 1.7 .29 1.2

Insurance .......................................................... 2.05 7.7 1.93 9.4 2.28 8.4 1.86 7.6

Life ................................................................ .04 .2 .04 .2 .06 .2 .04 .2

Health ........................................................... 1.94 7.3 1.82 8.9 2.12 7.8 1.74 7.1

Short-term disability ...................................... .05 .2 .06 .3 .07 .3 .04 .2

Long-term disability ...................................... .02 .1 .02 .1 .03 .1 .03 .1

Retirement and savings .................................... 1.24 4.6 .86 4.2 1.32 4.9 .92 3.8

Defined benefit ............................................. .83 3.1 .59 2.9 .84 3.1 .54 2.2

Defined contribution ...................................... .41 1.5 .27 1.3 .49 1.8 .38 1.6

Legally required benefits .................................. 2.81 10.5 2.03 9.9 2.58 9.5 1.89 7.7

Social Security and Medicare ....................... 1.54 5.8 1.17 5.7 1.55 5.7 1.39 5.7

Social Security7 ........................................ 1.24 4.6 .94 4.6 1.25 4.6 1.11 4.5

Medicare ................................................... .29 1.1 .22 1.1 .30 1.1 .29 1.2

Federal unemployment insurance ................ .03 .1 .03 .1 .03 .1 .03 .1

State unemployment insurance .................... .15 .5 .15 .7 .17 .6 .11 .5

Workers’ compensation ................................ 1.10 4.1 .68 3.3 .83 3.1 .36 1.5

Other benefits8 ................................................. .03 .1 .05 .2 .08 .3 .03 .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; and other services, except public administration.

4 Includes premium pay for work in addition to the regular work

schedule (such as overtime, weekends, and holidays). 5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent. 7 Comprises the Old-Age, Survivors, and Disability Insurance

(OASDI) program. 8 Includes severance pay and supplemental unemployment

benefits.

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

rounding.
7 

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, March 2004

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Other

benefits1

Cost per hour worked

Civilian workers2 ....................................................... $24.95 $17.71 $7.23 $1.66 $0.60 $1.93 $0.99 $2.01 $0.04

Occupational group

Management, professional, and related ....... 40.64 29.31 11.34 3.06 .92 2.83 1.75 2.71 .07

Management, business, and financial ...... 45.25 32.05 13.20 3.77 1.67 2.87 1.84 2.94 .10

Professional and related ........................... 38.52 28.04 10.48 2.73 .58 2.82 1.71 2.60 .06

Teachers3 ............................................. 44.50 33.48 11.03 2.28 .10 3.46 2.52 2.60 .06

Primary, secondary, and special

education school teachers .............. 42.45 31.56 10.89 2.25 .11 3.76 2.38 2.31 .08

Registered nurses ................................ 37.23 26.53 10.69 3.06 1.28 2.28 1.21 2.85 .02

Sales and office ............................................ 18.81 13.56 5.24 1.19 .38 1.57 .57 1.51 .02

Sales and related ...................................... 17.16 13.14 4.02 .81 .39 .96 .36 1.49 4 ( )

Office and administrative support ............. 19.70 13.79 5.91 1.41 .37 1.90 .69 1.51 .03

Service .......................................................... 14.00 10.08 3.92 .79 .24 1.08 .48 1.32 4 ( )

Natural resources, construction, and

maintenance ............................................... 26.74 18.34 8.40 1.46 .80 2.05 1.24 2.81 .03

Construction and extraction ...................... 27.05 18.47 8.57 1.12 .76 2.01 1.47 3.18 .03

Installation, maintenance, and repair ........ 26.80 18.46 8.34 1.86 .86 2.13 1.01 2.43 .04

Production, transportation, and material

moving ........................................................ 20.55 13.70 6.86 1.24 .75 1.93 .86 2.03 .05

Production ................................................ 21.33 13.90 7.43 1.38 .96 2.04 .96 2.02 .07

Transportation and material moving ......... 19.74 13.48 6.26 1.08 .54 1.82 .76 2.03 .02

Industry group

Education and health services ...................... 29.65 21.49 8.16 2.05 .32 2.48 1.26 2.02 .02

Educational services ................................. 35.91 26.14 9.77 2.25 .13 3.25 1.96 2.14 .04

Elementary and secondary schools ...... 35.24 25.67 9.57 2.01 .11 3.52 1.89 1.98 .06

Junior colleges, colleges, and

 universities ......................................... 38.65 27.97 10.68 2.87 .15 2.94 2.29 2.43 4 ( )

Health care and social assistance ............ 24.28 17.50 6.78 1.88 .49 1.81 .65 1.93 4 ( )

Hospitals ............................................... 29.53 20.37 9.16 2.59 .80 2.54 1.01 2.20 .02

Percent of total compensation

Civilian workers2 ....................................................... 100.0 71.0 29.0 6.7 2.4 7.7 4.0 8.1 0.2

Occupational group

Management, professional, and related ....... 100.0 72.1 27.9 7.5 2.3 7.0 4.3 6.7 .2

Management, business, and financial ...... 100.0 70.8 29.2 8.3 3.7 6.4 4.1 6.5 .2

Professional and related ........................... 100.0 72.8 27.2 7.1 1.5 7.3 4.4 6.7 .1

Teachers3 ............................................. 100.0 75.2 24.8 5.1 .2 7.8 5.7 5.9 .1

Primary, secondary, and special

education school teachers .............. 100.0 74.3 25.7 5.3 .2 8.9 5.6 5.4 .2

Registered nurses ................................ 100.0 71.3 28.7 8.2 3.4 6.1 3.2 7.7 .1

Sales and office ............................................ 100.0 72.1 27.9 6.4 2.0 8.3 3.1 8.0 .1

Sales and related ...................................... 100.0 76.6 23.4 4.7 2.3 5.6 2.1 8.7 5 ( )

Office and administrative support ............. 100.0 70.0 30.0 7.1 1.9 9.6 3.5 7.7 .2

Service .......................................................... 100.0 72.0 28.0 5.7 1.7 7.7 3.4 9.4 5 ( )

Natural resources, construction, and

maintenance ............................................... 100.0 68.6 31.4 5.4 3.0 7.7 4.6 10.5 .1

Construction and extraction ...................... 100.0 68.3 31.7 4.2 2.8 7.4 5.4 11.8 .1

Installation, maintenance, and repair ........ 100.0 68.9 31.1 7.0 3.2 7.9 3.8 9.1 .2

Production, transportation, and material

moving ........................................................ 100.0 66.6 33.4 6.0 3.7 9.4 4.2 9.9 .2

Production ................................................ 100.0 65.2 34.8 6.5 4.5 9.6 4.5 9.5 .3

Transportation and material moving ......... 100.0 68.3 31.7 5.5 2.7 9.2 3.9 10.3 .1

Industry group

Education and health services ...................... 100.0 72.5 27.5 6.9 1.1 8.4 4.2 6.8 .1

Educational services ................................. 100.0 72.8 27.2 6.3 .4 9.1 5.5 6.0 .1

Elementary and secondary schools ...... 100.0 72.8 27.2 5.7 .3 10.0 5.4 5.6 .2

Junior colleges, colleges, and

 universities ......................................... 100.0 72.4 27.6 7.4 .4 7.6 5.9 6.3 5 ( )

Health care and social assistance ............ 100.0 72.1 27.9 7.8 2.0 7.5 2.7 7.9 5 ( )

Hospitals ............................................... 100.0 69.0 31.0 8.8 2.7 8.6 3.4 7.4 .1

1 Includes severance pay and supplemental unemployment benefits. 2 Includes workers in the private nonfarm economy excluding

households and the public sector excluding the Federal government. 3 Includes postsecondary teachers; primary, secondary, and special

education teachers; and other teachers and instructors.

4 Cost per hour worked is $0.01 or less. 5 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.
8 

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, March 2004

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 .................................................. $34.21 100.0 $41.63 100.0 $23.32 100.0 $25.94 100.0 $34.36 100.0

Wages and salaries .............................................. 23.69 69.2 30.05 72.2 14.97 64.2 16.44 63.4 23.82 69.3

Total benefits ........................................................ 10.52 30.8 11.59 27.8 8.35 35.8 9.50 36.6 10.53 30.7

Paid leave ......................................................... 2.60 7.6 2.79 6.7 2.23 9.5 2.38 9.2 2.60 7.6

Vacation ........................................................ .90 2.6 .80 1.9 .90 3.9 1.02 3.9 .89 2.6

Holiday .......................................................... .86 2.5 .94 2.3 .73 3.1 .76 2.9 .86 2.5

Sick ............................................................... .64 1.9 .80 1.9 .46 2.0 .43 1.7 .64 1.9

Other ............................................................. .20 .6 .25 .6 .13 .6 .16 .6 .21 .6

Supplemental pay ............................................. .30 .9 .18 .4 .16 .7 .61 2.3 .30 .9

Overtime and premium3 ............................... .14 .4 .04 .1 .07 .3 .32 1.2 .13 .4

Shift differentials ........................................... .06 .2 .05 .1 .02 .1 .14 .5 .06 .2

Nonproduction bonuses ................................ .10 .3 .10 .2 .07 .3 .16 .6 .10 .3

Insurance .......................................................... 3.48 10.2 3.82 9.2 3.18 13.6 2.82 10.9 3.48 10.1

Life ................................................................ .06 .2 .07 .2 .05 .2 .04 .2 .06 .2

Health ........................................................... 3.35 9.8 3.68 8.8 3.08 13.2 2.68 10.3 3.35 9.7

Short-term disability ...................................... .03 .1 .02 .1 .02 .1 .08 .3 .04 .1

Long-term disability ...................................... .04 .1 .05 .1 .03 .1 .02 .1 .04 .1

Retirement and savings .................................... 2.07 6.1 2.43 5.8 1.27 5.4 2.00 7.7 2.08 6.1

Defined benefit ............................................. 1.83 5.3 2.11 5.1 1.11 4.8 1.86 7.2 1.83 5.3

Defined contribution ...................................... .25 .7 .32 .8 .15 .7 .13 .5 .25 .7

Legally required benefits .................................. 2.02 5.9 2.31 5.6 1.48 6.4 1.64 6.3 2.02 5.9

Social Security and Medicare ....................... 1.57 4.6 1.95 4.7 1.14 4.9 1.02 3.9 1.58 4.6

Social Security4 ........................................ 1.21 3.5 1.50 3.6 .90 3.9 .77 3.0 1.22 3.5

Medicare ................................................... .36 1.0 .45 1.1 .24 1.0 .25 1.0 .36 1.1

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

State unemployment insurance .................... .06 .2 .05 .1 .05 .2 .07 .3 .06 .2

Workers’ compensation ................................ .39 1.1 .31 .8 .29 1.2 .55 2.1 .39 1.1

Other benefits7 ................................................. .05 .2 .06 .1 .03 .1 .05 .2 .05 .2

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 for work in addition to the regular work schedule

(such as overtime, weekends, and holidays).

4 Comprises 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 Includes severance pay and supplemental unemployment benefits.

Note: The sum of individual items may not equal totals due to rounding.
9 

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, March 2004

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Other

benefits1

Cost per hour worked

State and local government workers ........................ $34.21 $23.69 $10.52 $2.60 $0.30 $3.48 $2.07 $2.02 $0.05

Occupational group

Management, professional, and related ....... 41.63 30.05 11.59 2.79 .18 3.82 2.43 2.31 .06

Professional and related ........................... 41.36 30.17 11.19 2.49 .18 3.77 2.39 2.29 .06

Teachers2 ............................................. 46.41 34.69 11.73 2.37 .10 3.87 2.84 2.48 .07

Primary, secondary, and special

education school teachers .............. 45.08 33.47 11.61 2.35 .10 4.08 2.66 2.33 .09

Sales and office ............................................ 23.32 14.97 8.35 2.23 .16 3.18 1.27 1.48 .03

Office and administrative support ............. 23.31 14.97 8.35 2.22 .16 3.18 1.27 1.48 .03

Service .......................................................... 25.94 16.44 9.50 2.38 .61 2.82 2.00 1.64 .05

Industry group

Education and health services ...................... 36.08 25.95 10.13 2.37 .20 3.46 2.02 2.02 .05

Educational services ................................. 36.76 26.62 10.14 2.27 .13 3.54 2.12 2.02 .05

Elementary and secondary schools ...... 35.96 26.13 9.83 2.03 .11 3.69 2.00 1.94 .07

Junior colleges, colleges, and

 universities ......................................... 39.37 28.27 11.10 2.98 .17 3.14 2.52 2.28 3 ( )

Health care and social assistance ............ 31.51 21.45 10.06 3.06 .68 2.93 1.32 2.04 .04

Hospitals ............................................... 28.80 19.19 9.61 2.90 .70 2.69 1.26 2.01 .05

Public administration .................................... 31.39 20.25 11.15 2.98 .46 3.47 2.24 1.93 .06

Percent of total compensation

State and local government workers ........................ 100.0 69.2 30.8 7.6 0.9 10.2 6.1 5.9 0.2

Occupational group

Management, professional, and related ....... 100.0 72.2 27.8 6.7 .4 9.2 5.8 5.6 .1

Professional and related ........................... 100.0 72.9 27.1 6.0 .4 9.1 5.8 5.5 .2

Teachers2 ............................................. 100.0 74.7 25.3 5.1 .2 8.3 6.1 5.3 .2

Primary, secondary, and special

education school teachers .............. 100.0 74.2 25.8 5.2 .2 9.1 5.9 5.2 .2

Sales and office ............................................ 100.0 64.2 35.8 9.5 .7 13.6 5.4 6.4 .1

Office and administrative support ............. 100.0 64.2 35.8 9.5 .7 13.6 5.5 6.3 .1

Service .......................................................... 100.0 63.4 36.6 9.2 2.3 10.9 7.7 6.3 .2

Industry group

Education and health services ...................... 100.0 71.9 28.1 6.6 .5 9.6 5.6 5.6 .1

Educational services ................................. 100.0 72.4 27.6 6.2 .3 9.6 5.8 5.5 .1

Elementary and secondary schools ...... 100.0 72.7 27.3 5.6 .3 10.3 5.5 5.4 .2

Junior colleges, colleges, and

 universities ......................................... 100.0 71.8 28.2 7.6 .4 8.0 6.4 5.8 4 ( )

Health care and social assistance ............ 100.0 68.1 31.9 9.7 2.1 9.3 4.2 6.5 .1

Hospitals ............................................... 100.0 66.6 33.4 10.1 2.4 9.3 4.4 7.0 .2

Public administration .................................... 100.0 64.5 35.5 9.5 1.5 11.1 7.1 6.1 .2

1 Includes severance pay and supplemental unemployment benefits. 2 Includes postsecondary teachers; primary, secondary, and special

education teachers; and other teachers and instructors. 3 Cost per hour worked is $0.01 or less.

4 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.
10 

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 status, March 2004

Compensation

component

Occupational group

All

workers

Management,

professional,

and

related

Sales

and

office

Service

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $23.29 100.0 $40.23 100.0 $18.42 100.0 $11.66 100.0

Wages and salaries .............................................. 16.64 71.5 29.00 72.1 13.44 73.0 8.83 75.8

Total benefits ........................................................ 6.65 28.5 11.24 27.9 4.98 27.0 2.83 24.2

Paid leave ......................................................... 1.50 6.4 3.17 7.9 1.11 6.0 .48 4.1

Vacation ........................................................ .74 3.2 1.61 4.0 .51 2.8 .23 2.0

Holiday .......................................................... .52 2.2 1.06 2.6 .39 2.1 .16 1.3

Sick ............................................................... .18 .8 .36 .9 .16 .8 .08 .7

Other ............................................................. .06 .3 .14 .3 .05 .2 .02 .2

Supplemental pay ............................................. .66 2.8 1.23 3.1 .40 2.2 .17 1.5

Overtime and premium1 ............................... .24 1.0 .15 .4 .12 .6 .10 .8

Shift differentials ........................................... .06 .2 .10 .2 .02 .1 .03 .3

Nonproduction bonuses ................................ .36 1.6 .98 2.4 .26 1.4 .04 .4

Insurance .......................................................... 1.65 7.1 2.43 6.0 1.43 7.7 .74 6.3

Life ................................................................ .04 .2 .08 .2 .03 .2 2 ( ) 3 ( )

Health ........................................................... 1.53 6.6 2.19 5.4 1.34 7.3 .70 6.0

Short-term disability ...................................... .05 .2 .08 .2 .03 .2 2 ( ) 3 ( )

Long-term disability ...................................... .03 .1 .08 .2 .02 .1 2 ( ) 3 ( )

Retirement and savings .................................... .80 3.4 1.47 3.6 .51 2.8 .18 1.5

Defined benefit ............................................. .37 1.6 .52 1.3 .19 1.0 .07 .6

Defined contribution ...................................... .43 1.8 .95 2.3 .32 1.8 .11 .9

Legally required benefits .................................. 2.01 8.6 2.87 7.1 1.51 8.2 1.25 10.8

Social Security and Medicare ....................... 1.39 6.0 2.35 5.8 1.13 6.1 .80 6.8

Social Security4 ........................................ 1.12 4.8 1.86 4.6 .91 4.9 .65 5.5

Medicare ................................................... .27 1.2 .49 1.2 .22 1.2 .15 1.3

Federal unemployment insurance ................ .03 .1 .03 .1 .03 .2 .04 .3

State unemployment insurance .................... .13 .6 .14 .4 .12 .6 .12 1.0

Workers’ compensation ................................ .45 1.9 .35 .9 .23 1.2 .31 2.6

Other benefits5 ................................................. .04 .2 .07 .2 .02 .1 2 ( ) 3 ( )

See footnotes at end of table.
11 

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 status, March 2004 —

Continued

Compensation

component

Occupational group Bargaining status

Natural

resources,

construction,

and

maintenance

Production,

transportation,

and

material

moving

Union Nonunion

Cost Percent Cost Percent Cost Percent Cost Percent

Total compensation .................................................. $26.55 100.0 $20.21 100.0 $31.94 100.0 $22.28 100.0

Wages and salaries .............................................. 18.34 69.1 13.52 66.9 20.32 63.6 16.21 72.8

Total benefits ........................................................ 8.22 30.9 6.70 33.1 11.61 36.4 6.06 27.2

Paid leave ......................................................... 1.32 5.0 1.18 5.8 2.22 7.0 1.41 6.3

Vacation ........................................................ .69 2.6 .58 2.8 1.12 3.5 .69 3.1

Holiday .......................................................... .43 1.6 .44 2.2 .72 2.3 .49 2.2

Sick ............................................................... .13 .5 .12 .6 .27 .9 .17 .8

Other ............................................................. .06 .2 .04 .2 .10 .3 .06 .3

Supplemental pay ............................................. .84 3.1 .77 3.8 1.07 3.3 .61 2.7

Overtime and premium1 ............................... .61 2.3 .50 2.5 .65 2.0 .19 .9

Shift differentials ........................................... .04 .2 .09 .5 .17 .5 .04 .2

Nonproduction bonuses ................................ .18 .7 .18 .9 .24 .7 .38 1.7

Insurance .......................................................... 1.95 7.3 1.83 9.1 3.27 10.2 1.46 6.6

Life ................................................................ .04 .1 .04 .2 .06 .2 .04 .2

Health ........................................................... 1.84 6.9 1.72 8.5 3.08 9.6 1.35 6.1

Short-term disability ...................................... .05 .2 .06 .3 .09 .3 .04 .2

Long-term disability ...................................... .02 .1 .02 .1 .05 .1 .03 .1

Retirement and savings .................................... 1.20 4.5 .83 4.1 2.15 6.7 .64 2.9

Defined benefit ............................................. .76 2.9 .57 2.8 1.67 5.2 .22 1.0

Defined contribution ...................................... .43 1.6 .27 1.3 .48 1.5 .42 1.9

Legally required benefits .................................. 2.89 10.9 2.03 10.1 2.79 8.7 1.92 8.6

Social Security and Medicare ....................... 1.55 5.9 1.16 5.7 1.76 5.5 1.35 6.1

Social Security4 ........................................ 1.26 4.7 .94 4.6 1.42 4.4 1.08 4.9

Medicare ................................................... .30 1.1 .22 1.1 .34 1.1 .27 1.2

Federal unemployment insurance ................ .03 .1 .03 .2 .03 .1 .03 .1

State unemployment insurance .................... .15 .6 .15 .7 .18 .6 .13 .6

Workers’ compensation ................................ 1.15 4.3 .69 3.4 .82 2.6 .40 1.8

Other benefits5 ................................................. .03 .1 .05 .2 .10 .3 .03 .1

1 Includes premium pay for work in addition to the regular

work schedule (such as overtime, weekends, and holidays). 2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent. 4 Comprises the Old-Age, Survivors, and Disability

Insurance (OASDI) program.

5 Includes severance pay and supplemental unemployment

benefits.

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

rounding.
12 

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, March 2004

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 .................................................. $27.19 100.0 $27.17 100.0 $26.97 100.0 $22.33 100.0 $19.45 100.0 $33.66 100.0

Wages and salaries .............................................. 18.12 66.7 19.02 70.0 17.59 65.2 16.28 72.9 14.07 72.3 23.73 70.5

Total benefits ........................................................ 9.06 33.3 8.15 30.0 9.39 34.8 6.05 27.1 5.38 27.7 9.94 29.5

Paid leave ......................................................... 1.68 6.2 .94 3.5 1.99 7.4 1.45 6.5 1.11 5.7 2.76 8.2

Vacation ........................................................ .86 3.2 .54 2.0 .99 3.7 .71 3.2 .54 2.8 1.35 4.0

Holiday .......................................................... .61 2.3 .32 1.2 .74 2.7 .49 2.2 .37 1.9 .90 2.7

Sick ............................................................... .13 .5 .06 .2 .17 .6 .19 .9 .15 .8 .30 .9

Other ............................................................. .07 .3 .02 .1 .10 .4 .06 .3 .04 .2 .21 .6

Supplemental pay ............................................. 1.12 4.1 1.01 3.7 1.17 4.4 .54 2.4 .44 2.2 1.02 3.0

Overtime and premium5 ............................... .56 2.1 .49 1.8 .59 2.2 .16 .7 .21 1.1 .31 .9

Shift differentials ........................................... .08 .3 3 ( ) 4 ( ) .12 .4 .05 .2 .02 .1 .05 .2

Nonproduction bonuses ................................ .48 1.8 .50 1.8 .47 1.7 .33 1.5 .20 1.0 .66 2.0

Insurance .......................................................... 2.26 8.3 1.76 6.5 2.45 9.1 1.50 6.7 1.43 7.4 2.57 7.6

Life ................................................................ .06 .2 .03 .1 .06 .2 .04 .2 .04 .2 .06 .2

Health ........................................................... 2.11 7.8 1.69 6.2 2.27 8.4 1.39 6.2 1.33 6.9 2.33 6.9

Short-term disability ...................................... .07 .3 .03 .1 .08 .3 .04 .2 .04 .2 .11 .3

Long-term disability ...................................... .03 .1 3 ( ) 4 ( ) .04 .1 .03 .2 .02 .1 .08 .2

Retirement and savings .................................... 1.32 4.8 1.25 4.6 1.33 4.9 .67 3.0 .62 3.2 1.12 3.3

Defined benefit ............................................. .82 3.0 .77 2.8 .84 3.1 .26 1.2 .33 1.7 .52 1.5

Defined contribution ...................................... .49 1.8 .48 1.7 .50 1.8 .41 1.8 .29 1.5 .60 1.8

Legally required benefits .................................. 2.59 9.5 3.19 11.8 2.31 8.6 1.86 8.3 1.77 9.1 2.36 7.0

Social Security and Medicare ....................... 1.56 5.7 1.59 5.8 1.53 5.7 1.35 6.1 1.16 6.0 1.94 5.8

Social Security6 ........................................ 1.26 4.6 1.28 4.7 1.24 4.6 1.09 4.9 .94 4.8 1.55 4.6

Medicare ................................................... .30 1.1 .31 1.1 .30 1.1 .27 1.2 .22 1.2 .39 1.2

Federal unemployment insurance ................ .03 .1 .03 .1 .03 .1 .03 .2 .04 .2 .03 .1

State unemployment insurance .................... .17 .6 .19 .7 .16 .6 .12 .6 .12 .6 .12 .4

Workers’ compensation ................................ .84 3.1 1.39 5.1 .58 2.2 .35 1.6 .46 2.3 .27 .8

Other benefits7 ................................................. .08 .3 3 ( ) 4 ( ) .12 .5 .02 .1 3 ( ) 4 ( ) .09 .3

See footnotes at end of table.
13 

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, March 2004 — 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 .................................................. $31.03 100.0 $26.98 100.0 $25.08 100.0 $10.39 100.0 $20.27 100.0

Wages and salaries .............................................. 21.70 69.9 19.90 73.8 18.31 73.0 8.23 79.3 14.90 73.5

Total benefits ........................................................ 9.33 30.1 7.08 26.2 6.76 27.0 2.16 20.7 5.37 26.5

Paid leave ......................................................... 2.21 7.1 1.86 6.9 1.83 7.3 .32 3.1 1.28 6.3

Vacation ........................................................ 1.07 3.5 .88 3.3 .91 3.6 .17 1.7 .60 3.0

Holiday .......................................................... .75 2.4 .67 2.5 .59 2.4 .10 1.0 .45 2.2

Sick ............................................................... .29 .9 .23 .9 .25 1.0 .04 .4 .19 .9

Other ............................................................. .10 .3 .08 .3 .07 .3 3 ( ) 4 ( ) .04 .2

Supplemental pay ............................................. 1.34 4.3 .74 2.8 .41 1.6 .13 1.2 .32 1.6

Overtime and premium5 ............................... .09 .3 .16 .6 .16 .6 .08 .8 .12 .6

Shift differentials ........................................... 3 ( ) 4 ( ) .03 .1 .15 .6 3 ( ) 4 ( ) .03 .2

Nonproduction bonuses ................................ 1.24 4.0 .55 2.0 .10 .4 .04 .4 .17 .9

Insurance .......................................................... 2.31 7.4 1.56 5.8 1.77 7.1 .42 4.0 1.34 6.6

Life ................................................................ .07 .2 .05 .2 .04 .1 3 ( ) 4 ( ) .03 .2

Health ........................................................... 2.12 6.8 1.42 5.3 1.66 6.6 .40 3.8 1.26 6.2

Short-term disability ...................................... .06 .2 .05 .2 .04 .1 3 ( ) 4 ( ) .02 .1

Long-term disability ...................................... .06 .2 .05 .2 .04 .2 3 ( ) 4 ( ) .03 .1

Retirement and savings .................................... 1.26 4.1 .75 2.8 .72 2.9 .10 1.0 .59 2.9

Defined benefit ............................................. .47 1.5 .28 1.0 .16 .7 .03 .3 .20 1.0

Defined contribution ...................................... .80 2.6 .47 1.8 .55 2.2 .08 .7 .39 1.9

Legally required benefits .................................. 2.11 6.8 2.13 7.9 2.02 8.1 1.18 11.4 1.83 9.0

Social Security and Medicare ....................... 1.72 5.6 1.63 6.0 1.54 6.1 .78 7.5 1.24 6.1

Social Security6 ........................................ 1.36 4.4 1.30 4.8 1.24 4.9 .63 6.1 1.00 4.9

Medicare ................................................... .37 1.2 .33 1.2 .30 1.2 .15 1.4 .24 1.2

Federal unemployment insurance ................ .03 .1 .03 .1 .03 .1 .04 .4 .03 .2

State unemployment insurance .................... .13 .4 .15 .6 .12 .5 .10 1.0 .13 .6

Workers’ compensation ................................ .22 .7 .32 1.2 .34 1.3 .26 2.5 .43 2.1

Other benefits7 ................................................. .10 .3 .03 .1 3 ( ) 4 ( ) 3 ( ) 4 ( ) 3 ( ) 4 ( )

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 Cost per hour worked is $0.01 or less. 4 Less than .05 percent. 5 Includes premium pay for work in addition to the regular work

schedule (such as overtime, weekends, and holidays). 6 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI)

program. 7 Includes severance pay and supplemental unemployment benefits.

Note: The sum of individual items may not equal totals due to rounding.
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, and area, March 2004

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 .................................................. $26.29 100.0 $24.19 100.0 $27.18 100.0 $20.80 100.0 $21.33 100.0

Wages and salaries .............................................. 18.49 70.4 17.41 72.0 18.95 69.7 15.08 72.5 15.61 73.2

Total benefits ........................................................ 7.79 29.6 6.77 28.0 8.23 30.3 5.72 27.5 5.71 26.8

Paid leave ......................................................... 1.83 6.9 1.52 6.3 1.96 7.2 1.29 6.2 1.36 6.4

Vacation ........................................................ .88 3.3 .73 3.0 .94 3.5 .64 3.1 .68 3.2

Holiday .......................................................... .64 2.4 .55 2.3 .68 2.5 .44 2.1 .46 2.2

Sick ............................................................... .23 .9 .18 .7 .25 .9 .15 .7 .16 .8

Other ............................................................. .08 .3 .06 .3 .09 .3 .05 .3 .05 .3

Supplemental pay ............................................. .92 3.5 .68 2.8 1.02 3.8 .52 2.5 .48 2.2

Overtime and premium2 ............................... .22 .8 .22 .9 .22 .8 .22 1.1 .21 1.0

Shift differentials ........................................... .06 .2 .06 .3 .06 .2 .05 .2 .05 .2

Nonproduction bonuses ................................ .64 2.4 .40 1.6 .74 2.7 .26 1.2 .23 1.1

Insurance .......................................................... 1.87 7.1 1.61 6.7 1.97 7.3 1.46 7.0 1.43 6.7

Life ................................................................ .05 .2 .04 .2 .05 .2 .04 .2 .04 .2

Health ........................................................... 1.72 6.5 1.50 6.2 1.81 6.7 1.34 6.5 1.31 6.2

Short-term disability ...................................... .06 .2 .04 .2 .07 .3 .04 .2 .04 .2

Long-term disability ...................................... .04 .1 .03 .1 .04 .2 .03 .2 .03 .2

Retirement and savings .................................... .94 3.6 .81 3.4 .99 3.7 .66 3.2 .63 3.0

Defined benefit ............................................. .40 1.5 .32 1.3 .44 1.6 .29 1.4 .23 1.1

Defined contribution ...................................... .54 2.0 .50 2.1 .55 2.0 .38 1.8 .40 1.9

Legally required benefits .................................. 2.19 8.3 2.11 8.7 2.23 8.2 1.76 8.4 1.79 8.4

Social Security and Medicare ....................... 1.56 5.9 1.48 6.1 1.59 5.8 1.27 6.1 1.31 6.2

Social Security3 ........................................ 1.25 4.7 1.19 4.9 1.27 4.7 1.02 4.9 1.06 5.0

Medicare ................................................... .31 1.2 .29 1.2 .32 1.2 .25 1.2 .26 1.2

Federal unemployment insurance ................ .03 .1 .03 .1 .03 .1 .03 .2 .03 .2

State unemployment insurance .................... .18 .7 .19 .8 .18 .7 .09 .4 .08 .4

Workers’ compensation ................................ .42 1.6 .40 1.7 .43 1.6 .36 1.7 .36 1.7

Other benefits4 ................................................. .05 .2 .03 .1 .06 .2 .03 .1 .03 .1

See footnotes at end of table.
15 

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, and area, March 2004 — 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 .................................................. $20.29 100.0 $20.16 100.0 $23.26 100.0 $23.88 100.0 $21.79 100.0

Wages and salaries .............................................. 14.30 70.5 14.55 72.2 16.53 71.1 16.76 70.2 16.00 73.4

Total benefits ........................................................ 5.98 29.5 5.61 27.8 6.73 28.9 7.13 29.8 5.80 26.6

Paid leave ......................................................... 1.26 6.2 1.20 5.9 1.44 6.2 1.52 6.4 1.27 5.8

Vacation ........................................................ .64 3.2 .58 2.9 .71 3.1 .74 3.1 .64 2.9

Holiday .......................................................... .42 2.1 .43 2.1 .50 2.2 .53 2.2 .43 2.0

Sick ............................................................... .14 .7 .14 .7 .16 .7 .17 .7 .14 .7

Other ............................................................. .06 .3 .05 .2 .07 .3 .08 .3 .05 .2

Supplemental pay ............................................. .69 3.4 .52 2.6 .71 3.0 .78 3.3 .54 2.5

Overtime and premium2 ............................... .24 1.2 .23 1.1 .28 1.2 .30 1.3 .24 1.1

Shift differentials ........................................... .07 .3 .04 .2 .07 .3 .08 .3 .06 .3

Nonproduction bonuses ................................ .39 1.9 .25 1.2 .35 1.5 .40 1.7 .24 1.1

Insurance .......................................................... 1.60 7.9 1.44 7.1 1.75 7.5 1.86 7.8 1.48 6.8

Life ................................................................ .04 .2 .04 .2 .04 .2 .05 .2 .04 .2

Health ........................................................... 1.48 7.3 1.33 6.6 1.62 7.0 1.73 7.2 1.37 6.3

Short-term disability ...................................... .05 .3 .04 .2 .05 .2 .05 .2 .05 .2

Long-term disability ...................................... .03 .1 .03 .1 .03 .1 .03 .1 .03 .1

Retirement and savings .................................... .65 3.2 .72 3.6 .84 3.6 .90 3.8 .69 3.2

Defined benefit ............................................. .28 1.4 .38 1.9 .45 1.9 .49 2.1 .34 1.6

Defined contribution ...................................... .37 1.8 .34 1.7 .39 1.7 .41 1.7 .35 1.6

Legally required benefits .................................. 1.75 8.6 1.71 8.5 1.94 8.3 2.00 8.4 1.78 8.2

Social Security and Medicare ....................... 1.23 6.0 1.22 6.0 1.38 5.9 1.42 5.9 1.27 5.8

Social Security3 ........................................ .99 4.9 .98 4.9 1.10 4.7 1.14 4.8 1.00 4.6

Medicare ................................................... .24 1.2 .24 1.2 .27 1.2 .28 1.2 .27 1.2

Federal unemployment insurance ................ .03 .2 .03 .2 .03 .1 .03 .1 .03 .2

State unemployment insurance .................... .10 .5 .11 .5 .13 .6 .14 .6 .11 .5

Workers’ compensation ................................ .39 1.9 .36 1.8 .40 1.7 .41 1.7 .37 1.7

Other benefits4 ................................................. .02 .1 .02 .1 .05 .2 .06 .3 .03 .1

See footnotes at end of table.
16 

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, and area, March 2004 — Continued

Compensation

component

Census region and division1 Area

West West divisions Metropolitan

area

Nonmetropolitan

area

Cost Percent

Mountain Pacific

Cost Percent Cost Percent

Cost Percent Cost Percent

Total compensation .................................................. $24.54 100.0 $19.98 100.0 $26.40 100.0 $23.66 100.0 $19.00 100.0

Wages and salaries .............................................. 17.58 71.6 14.61 73.1 18.79 71.2 16.93 71.6 13.30 70.0

Total benefits ........................................................ 6.97 28.4 5.37 26.9 7.62 28.8 6.73 28.4 5.70 30.0

Paid leave ......................................................... 1.58 6.4 1.17 5.9 1.75 6.6 1.53 6.5 1.16 6.1

Vacation ........................................................ .80 3.2 .58 2.9 .88 3.3 .75 3.2 .61 3.2

Holiday .......................................................... .53 2.2 .38 1.9 .59 2.2 .53 2.2 .39 2.1

Sick ............................................................... .20 .8 .17 .8 .21 .8 .19 .8 .11 .6

Other ............................................................. .05 .2 .04 .2 .06 .2 .06 .3 .05 .3

Supplemental pay ............................................. .57 2.3 .47 2.4 .61 2.3 .67 2.8 .56 2.9

Overtime and premium2 ............................... .24 1.0 .21 1.1 .25 1.0 .23 1.0 .30 1.6

Shift differentials ........................................... .05 .2 .05 .2 .05 .2 .06 .2 .07 .4

Nonproduction bonuses ................................ .28 1.2 .21 1.1 .31 1.2 .38 1.6 .18 1.0

Insurance .......................................................... 1.65 6.7 1.33 6.6 1.78 6.7 1.65 7.0 1.63 8.6

Life ................................................................ .04 .1 .03 .1 .04 .2 .04 .2 .04 .2

Health ........................................................... 1.55 6.3 1.25 6.3 1.67 6.3 1.53 6.5 1.52 8.0

Short-term disability ...................................... .03 .1 .02 .1 .03 .1 .05 .2 .05 .2

Long-term disability ...................................... .03 .1 .02 .1 .04 .1 .03 .1 .02 .1

Retirement and savings .................................... .82 3.4 .57 2.9 .92 3.5 .81 3.4 .61 3.2

Defined benefit ............................................. .38 1.6 .19 .9 .46 1.7 .38 1.6 .28 1.5

Defined contribution ...................................... .44 1.8 .38 1.9 .47 1.8 .44 1.8 .33 1.7

Legally required benefits .................................. 2.33 9.5 1.82 9.1 2.53 9.6 2.03 8.6 1.73 9.1

Social Security and Medicare ....................... 1.47 6.0 1.24 6.2 1.56 5.9 1.42 6.0 1.15 6.1

Social Security3 ........................................ 1.18 4.8 1.00 5.0 1.25 4.8 1.14 4.8 .93 4.9

Medicare ................................................... .29 1.2 .24 1.2 .31 1.2 .28 1.2 .22 1.2

Federal unemployment insurance ................ .03 .1 .03 .2 .03 .1 .03 .1 .03 .2

State unemployment insurance .................... .16 .6 .10 .5 .18 .7 .13 .6 .13 .7

Workers’ compensation ................................ .67 2.7 .45 2.2 .76 2.9 .45 1.9 .42 2.2

Other benefits4 ................................................. .02 .1 5 ( ) 6 ( ) .02 .1 .04 .2 5 ( ) 6 ( )

1 The States that comprise the census divisions are: 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 for work in addition to the regular work

schedule (such as overtime, weekends, and holidays). 3 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI)

program. 4 Includes severance pay and supplemental unemployment benefits. 5 Cost per hour worked is $0.01 or less. 6 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.
17 

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, March 2004

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 .................................................. $19.47 100.0 $19.37 100.0 $19.81 100.0 $27.81 100.0 $23.91 100.0 $32.54 100.0

Wages and salaries .............................................. 14.46 74.3 14.51 74.9 14.32 72.3 19.23 69.1 16.91 70.7 22.04 67.7

Total benefits ........................................................ 5.01 25.7 4.86 25.1 5.49 27.7 8.59 30.9 7.01 29.3 10.50 32.3

Paid leave ......................................................... 1.04 5.3 .99 5.1 1.20 6.1 2.04 7.3 1.56 6.5 2.62 8.1

Vacation ........................................................ .51 2.6 .48 2.5 .58 2.9 1.02 3.7 .78 3.3 1.31 4.0

Holiday .......................................................... .37 1.9 .35 1.8 .42 2.1 .69 2.5 .54 2.3 .87 2.7

Sick ............................................................... .13 .7 .12 .6 .14 .7 .24 .9 .17 .7 .32 1.0

Other ............................................................. .04 .2 .04 .2 .05 .3 .09 .3 .06 .3 .12 .4

Supplemental pay ............................................. .48 2.5 .47 2.4 .51 2.6 .87 3.1 .77 3.2 .99 3.0

Overtime and premium1 ............................... .19 1.0 .17 .9 .23 1.2 .30 1.1 .26 1.1 .35 1.1

Shift differentials ........................................... .02 .1 2 ( ) 3 ( ) .03 .2 .10 .4 .05 .2 .16 .5

Nonproduction bonuses ................................ .27 1.4 .28 1.5 .24 1.2 .47 1.7 .46 1.9 .48 1.5

Insurance .......................................................... 1.20 6.2 1.13 5.8 1.45 7.3 2.18 7.8 1.84 7.7 2.59 8.0

Life ................................................................ .03 .2 .03 .1 .04 .2 .06 .2 .04 .2 .07 .2

Health ........................................................... 1.13 5.8 1.06 5.5 1.35 6.8 2.01 7.2 1.70 7.1 2.37 7.3

Short-term disability ...................................... .03 .1 .02 .1 .04 .2 .07 .2 .06 .2 .08 .3

Long-term disability ...................................... .02 .1 .02 .1 .02 .1 .05 .2 .04 .2 .07 .2

Retirement and savings .................................... .44 2.2 .42 2.2 .49 2.5 1.22 4.4 .79 3.3 1.75 5.4

Defined benefit ............................................. .14 .7 .14 .7 .15 .8 .64 2.3 .38 1.6 .97 3.0

Defined contribution ...................................... .30 1.5 .28 1.5 .33 1.7 .58 2.1 .42 1.7 .78 2.4

Legally required benefits .................................. 1.84 9.4 1.84 9.5 1.83 9.2 2.21 7.9 2.02 8.4 2.43 7.5

Social Security and Medicare ....................... 1.21 6.2 1.21 6.2 1.20 6.1 1.62 5.8 1.41 5.9 1.88 5.8

Social Security4 ........................................ .97 5.0 .97 5.0 .97 4.9 1.30 4.7 1.13 4.7 1.51 4.6

Medicare ................................................... .24 1.2 .24 1.2 .24 1.2 .32 1.2 .28 1.2 .37 1.1

Federal unemployment insurance ................ .04 .2 .04 .2 .03 .2 .03 .1 .03 .1 .03 .1

State unemployment insurance .................... .13 .6 .13 .6 .12 .6 .14 .5 .15 .6 .13 .4

Workers’ compensation ................................ .47 2.4 .47 2.4 .47 2.4 .42 1.5 .43 1.8 .40 1.2

Other benefits5 ................................................. 2 ( ) 3 ( ) 2 ( ) 3 ( ) 2 ( ) 3 ( ) .07 .2 .03 .1 .12 .4

1 Includes premium pay for work in addition to the regular work schedule (such

as overtime, weekends, and holidays). 2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent.

4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program. 5 Includes severance pay and supplemental unemployment benefits.

Note: The sum of individual items may not equal totals due to rounding.
18 

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, March 2004

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Other

benefits1

Cost per hour worked

All workers in private industry .................................................... $23.29 $16.64 $6.65 $1.50 $0.66 $1.65 $0.80 $2.01 $0.04

Management, professional, and related ............................. 40.23 29.00 11.24 3.17 1.23 2.43 1.47 2.87 .07

Management, business, and financial ............................ 45.68 32.55 13.13 3.69 1.95 2.65 1.69 3.05 .11

Professional and related ................................................. 36.96 26.87 10.10 2.86 .79 2.29 1.33 2.76 .05

Sales and office .................................................................. 18.42 13.44 4.98 1.11 .40 1.43 .51 1.51 .02

Sales and related ............................................................ 17.15 13.14 4.01 .80 .39 .95 .36 1.49 2 ( )

Office and administrative support ................................... 19.20 13.63 5.58 1.29 .40 1.72 .61 1.52 .03

Service ................................................................................ 11.66 8.83 2.83 .48 .17 .74 .18 1.25 2 ( )

Natural resources, construction, and maintenance ............ 26.55 18.34 8.22 1.32 .84 1.95 1.20 2.89 .03

Construction and extraction ............................................ 27.04 18.59 8.45 .97 .80 1.91 1.46 3.29 .02

Installation, maintenance, and repair .............................. 26.43 18.33 8.10 1.75 .89 2.04 .93 2.46 .04

Production, transportation, and material moving ................ 20.21 13.52 6.70 1.18 .77 1.83 .83 2.03 .05

Production ...................................................................... 21.14 13.79 7.34 1.35 .96 1.99 .93 2.03 .07

Transportation and material moving ............................... 19.19 13.21 5.98 .98 .55 1.66 .72 2.04 .02

All workers, goods-producing industries3 ......................... 27.19 18.12 9.06 1.68 1.12 2.26 1.32 2.59 .08

Management, professional, and related ............................. 45.27 30.65 14.62 3.83 2.09 3.13 2.18 3.24 .16

Sales and office .................................................................. 23.30 16.27 7.03 1.54 .66 2.09 .79 1.84 .10

Natural resources, construction, and maintenance ............ 27.36 18.61 8.75 1.08 .89 2.02 1.50 3.23 .04

Production, transportation, and material moving ................ 22.35 14.31 8.04 1.43 1.09 2.20 1.06 2.18 .09

All workers, service-providing industries4 ........................ 22.33 16.28 6.05 1.45 .54 1.50 .67 1.86 .02

Management, professional, and related ............................. 39.51 28.76 10.75 3.08 1.10 2.33 1.36 2.82 .06

Sales and office .................................................................. 18.04 13.22 4.82 1.07 .38 1.38 .49 1.48 .02

Service ................................................................................ 11.61 8.81 2.80 .48 .17 .73 .17 1.25 2 ( )

Natural resources, construction, and maintenance ............ 25.41 17.95 7.46 1.66 .76 1.84 .77 2.40 .02

Production, transportation, and material moving ................ 18.30 12.80 5.50 .95 .48 1.51 .64 1.91 2 ( )

Percent of total compensation

All workers in private industry .................................................... 100.0 71.5 28.5 6.4 2.8 7.1 3.4 8.6 0.2

Management, professional, and related ............................. 100.0 72.1 27.9 7.9 3.1 6.0 3.6 7.1 .2

Management, business, and financial ............................ 100.0 71.2 28.8 8.1 4.3 5.8 3.7 6.7 .2

Professional and related ................................................. 100.0 72.7 27.3 7.7 2.1 6.2 3.6 7.5 .1

Sales and office .................................................................. 100.0 73.0 27.0 6.0 2.2 7.7 2.8 8.2 .1

Sales and related ............................................................ 100.0 76.6 23.4 4.7 2.3 5.5 2.1 8.7 5 ( )

Office and administrative support ................................... 100.0 71.0 29.0 6.7 2.1 9.0 3.2 7.9 .2

Service ................................................................................ 100.0 75.8 24.2 4.1 1.5 6.3 1.5 10.8 5 ( )

Natural resources, construction, and maintenance ............ 100.0 69.1 30.9 5.0 3.1 7.3 4.5 10.9 .1

Construction and extraction ............................................ 100.0 68.7 31.3 3.6 2.9 7.1 5.4 12.2 .1

Installation, maintenance, and repair .............................. 100.0 69.3 30.7 6.6 3.4 7.7 3.5 9.3 .2

Production, transportation, and material moving ................ 100.0 66.9 33.1 5.8 3.8 9.1 4.1 10.1 .2

Production ...................................................................... 100.0 65.3 34.7 6.4 4.6 9.4 4.4 9.6 .4

Transportation and material moving ............................... 100.0 68.8 31.2 5.1 2.9 8.6 3.8 10.6 .1

All workers, goods-producing industries3 ......................... 100.0 66.7 33.3 6.2 4.1 8.3 4.8 9.5 .3

Management, professional, and related ............................. 100.0 67.7 32.3 8.5 4.6 6.9 4.8 7.2 .4

Sales and office .................................................................. 100.0 69.8 30.2 6.6 2.8 9.0 3.4 7.9 .4

Natural resources, construction, and maintenance ............ 100.0 68.0 32.0 3.9 3.2 7.4 5.5 11.8 .1

Production, transportation, and material moving ................ 100.0 64.0 36.0 6.4 4.9 9.9 4.7 9.7 .4

All workers, service-providing industries4 ........................ 100.0 72.9 27.1 6.5 2.4 6.7 3.0 8.3 .1

Management, professional, and related ............................. 100.0 72.8 27.2 7.8 2.8 5.9 3.5 7.1 .2

Sales and office .................................................................. 100.0 73.3 26.7 5.9 2.1 7.6 2.7 8.2 .1

Service ................................................................................ 100.0 75.9 24.1 4.1 1.5 6.3 1.5 10.8 5 ( )

Natural resources, construction, and maintenance ............ 100.0 70.7 29.3 6.5 3.0 7.2 3.0 9.5 .1

Production, transportation, and material moving ................ 100.0 70.0 30.0 5.2 2.6 8.2 3.5 10.4 5 ( )

1 Includes severance pay and supplemental unemployment benefits. 2 Cost per hour worked is $0.01 or less. 3 Includes mining, construction, and manufacturing. The agriculture, forestry,

farming, and hunting sector is excluded. 4 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. 5 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.
19 

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

workers, by industry group, March 2004

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Other

benefits1

Cost per hour worked

All workers, goods-producing industries2 ......................... $27.19 $18.12 $9.06 $1.68 $1.12 $2.26 $1.32 $2.59 $0.08

Construction ....................................................................... 27.17 19.02 8.15 .94 1.01 1.76 1.25 3.19 3 ( )

Manufacturing ..................................................................... 26.97 17.59 9.39 1.99 1.17 2.45 1.33 2.31 .12

All workers, service-providing industries4 ........................ 22.33 16.28 6.05 1.45 .54 1.50 .67 1.86 .02

Trade, transportation, and utilities ...................................... 19.45 14.07 5.38 1.11 .44 1.43 .62 1.77 3 ( )

Wholesale trade .............................................................. 25.01 17.62 7.39 1.59 .74 2.05 .86 2.12 .03

Retail trade ..................................................................... 14.51 11.13 3.39 .65 .21 .85 .28 1.40 3 ( )

Transportation and warehousing .................................... 26.53 18.11 8.41 1.68 .62 2.36 1.30 2.45 3 ( )

Utilities ............................................................................ 40.56 25.65 14.91 3.93 1.94 3.65 2.24 2.98 .17

Information .......................................................................... 33.66 23.73 9.94 2.76 1.02 2.57 1.12 2.36 .09

Financial activities .............................................................. 31.03 21.70 9.33 2.21 1.34 2.31 1.26 2.11 .10

Finance and insurance ................................................... 35.01 24.34 10.67 2.56 1.64 2.55 1.59 2.20 .13

Credit intermediation and related activities ................. 32.02 22.87 9.15 2.21 1.11 2.35 1.40 1.94 .13

Insurance carriers and related activities ..................... 32.84 22.43 10.42 2.61 1.29 2.64 1.51 2.25 .13

Real estate and rental and leasing ................................. 19.51 14.05 5.46 1.21 .46 1.61 .33 1.84 3 ( )

Professional and business services ................................... 26.98 19.90 7.08 1.86 .74 1.56 .75 2.13 .03

Professional and technical services ............................... 34.27 25.25 9.02 2.74 .63 2.09 .97 2.55 .04

Administrative and waste services ................................. 17.01 13.09 3.92 .78 .31 .88 .32 1.63 3 ( )

Education and health services ............................................ 25.08 18.31 6.76 1.83 .41 1.77 .72 2.02 3 ( )

Educational services ....................................................... 32.84 24.40 8.44 2.18 .13 2.19 1.38 2.55 3 ( )

Junior colleges, colleges, and universities ................. 37.44 27.47 9.97 2.67 .11 2.60 1.89 2.68 3 ( )

Health care and social assistance .................................. 23.48 17.06 6.42 1.76 .47 1.69 .58 1.92 3 ( )

Leisure and hospitality ........................................................ 10.39 8.23 2.16 .32 .13 .42 .10 1.18 3 ( )

Accommodation and food services ................................. 9.53 7.59 1.94 .27 .12 .36 .07 1.12 3 ( )

Other services .................................................................... 20.27 14.90 5.37 1.28 .32 1.34 .59 1.83 3 ( )

Percent of total compensation

All workers, goods-producing industries2 ......................... 100.0 66.7 33.3 6.2 4.1 8.3 4.8 9.5 0.3

Construction ....................................................................... 100.0 70.0 30.0 3.5 3.7 6.5 4.6 11.8 5 ( )

Manufacturing ..................................................................... 100.0 65.2 34.8 7.4 4.4 9.1 4.9 8.6 .5

All workers, service-providing industries4 ........................ 100.0 72.9 27.1 6.5 2.4 6.7 3.0 8.3 .1

Trade, transportation, and utilities ...................................... 100.0 72.3 27.7 5.7 2.2 7.4 3.2 9.1 5 ( )

Wholesale trade .............................................................. 100.0 70.4 29.6 6.4 3.0 8.2 3.4 8.5 .1

Retail trade ..................................................................... 100.0 76.7 23.3 4.5 1.5 5.9 1.9 9.6 5 ( )

Transportation and warehousing .................................... 100.0 68.3 31.7 6.3 2.3 8.9 4.9 9.2 5 ( )

Utilities ............................................................................ 100.0 63.2 36.8 9.7 4.8 9.0 5.5 7.4 .4

Information .......................................................................... 100.0 70.5 29.5 8.2 3.0 7.6 3.3 7.0 .3

Financial activities .............................................................. 100.0 69.9 30.1 7.1 4.3 7.4 4.1 6.8 .3

Finance and insurance ................................................... 100.0 69.5 30.5 7.3 4.7 7.3 4.5 6.3 .4

Credit intermediation and related activities ................. 100.0 71.4 28.6 6.9 3.5 7.3 4.4 6.1 .4

Insurance carriers and related activities ..................... 100.0 68.3 31.7 7.9 3.9 8.0 4.6 6.8 .4

Real estate and rental and leasing ................................. 100.0 72.0 28.0 6.2 2.4 8.2 1.7 9.4 5 ( )

Professional and business services ................................... 100.0 73.8 26.2 6.9 2.8 5.8 2.8 7.9 .1

Professional and technical services ............................... 100.0 73.7 26.3 8.0 1.8 6.1 2.8 7.5 .1

Administrative and waste services ................................. 100.0 77.0 23.0 4.6 1.8 5.2 1.9 9.6 5 ( )

Education and health services ............................................ 100.0 73.0 27.0 7.3 1.6 7.1 2.9 8.1 5 ( )

Educational services ....................................................... 100.0 74.3 25.7 6.6 .4 6.7 4.2 7.8 5 ( )

Junior colleges, colleges, and universities ................. 100.0 73.4 26.6 7.1 .3 7.0 5.0 7.2 5 ( )

Health care and social assistance .................................. 100.0 72.7 27.3 7.5 2.0 7.2 2.5 8.2 5 ( )

Leisure and hospitality ........................................................ 100.0 79.3 20.7 3.1 1.2 4.0 1.0 11.4 5 ( )

Accommodation and food services ................................. 100.0 79.6 20.4 2.8 1.2 3.8 .8 11.7 5 ( )

Other services .................................................................... 100.0 73.5 26.5 6.3 1.6 6.6 2.9 9.0 5 ( )

1 Includes severance pay and supplemental unemployment benefits. 2 Includes mining, construction, and manufacturing. The agriculture, forestry,

farming, and hunting sector is excluded. 3 Cost per hour worked is $0.01 or less. 4 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. 5 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.
20 

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, March 2004

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Other

benefits1

Cost per hour worked

All full-time workers in private industry ................................. $26.50 $18.62 $7.88 $1.84 $0.81 $2.01 $0.98 $2.20 $0.05

Management, professional, and related ............................. 41.59 29.69 11.90 3.41 1.32 2.61 1.59 2.89 .08

Management, business, and financial ............................ 46.08 32.77 13.31 3.74 1.99 2.69 1.71 3.06 .11

Professional and related ................................................. 38.43 27.53 10.91 3.18 .85 2.55 1.51 2.77 .06

Sales and office .................................................................. 21.24 15.21 6.03 1.41 .50 1.80 .65 1.64 .03

Sales and related ............................................................ 22.63 17.00 5.63 1.24 .60 1.45 .53 1.79 2 ( )

Office and administrative support ................................... 20.61 14.40 6.21 1.49 .45 1.96 .70 1.57 .03

Service ................................................................................ 14.02 10.11 3.91 .77 .25 1.20 .29 1.39 2 ( )

Natural resources, construction, and maintenance ............ 27.03 18.59 8.44 1.37 .86 2.02 1.24 2.91 .03

Construction and extraction ............................................ 27.05 18.58 8.47 .97 .80 1.93 1.48 3.27 .02

Installation, maintenance, and repair .............................. 27.17 18.71 8.45 1.84 .94 2.15 .98 2.50 .04

Production, transportation, and material moving ................ 21.62 14.29 7.33 1.32 .87 2.02 .93 2.13 .06

Production ...................................................................... 21.74 14.08 7.66 1.42 1.01 2.10 .99 2.06 .08

Transportation and material moving ............................... 21.46 14.59 6.87 1.19 .67 1.91 .85 2.22 .03

All part-time workers in private industry ................................ 12.63 10.07 2.56 .37 .17 .47 .18 1.38 2 ( )

Management, professional, and related ............................. 29.49 23.50 5.99 1.28 .50 .99 .48 2.72 2 ( )

Professional and related ................................................. 29.53 23.53 6.00 1.28 .52 1.00 .44 2.75 2 ( )

Sales and office .................................................................. 11.40 9.04 2.36 .34 .15 .50 .18 1.18 2 ( )

Sales and related ............................................................ 9.61 7.84 1.77 .20 .09 .26 .13 1.08 2 ( )

Office and administrative support ................................... 13.69 10.59 3.10 .52 .21 .80 .25 1.31 .02

Service ................................................................................ 8.94 7.36 1.58 .15 .08 .20 .05 1.10 2 ( )

Production, transportation, and material moving ................ 12.08 9.03 3.05 .33 .18 .76 .28 1.49 2 ( )

Transportation and material moving ............................... 12.23 8.99 3.25 .35 .18 .87 .33 1.51 2 ( )

Percent of total compensation

All full-time workers in private industry ................................. 100.0 70.3 29.7 6.9 3.0 7.6 3.7 8.3 0.2

Management, professional, and related ............................. 100.0 71.4 28.6 8.2 3.2 6.3 3.8 6.9 .2

Management, business, and financial ............................ 100.0 71.1 28.9 8.1 4.3 5.8 3.7 6.6 .2

Professional and related ................................................. 100.0 71.6 28.4 8.3 2.2 6.6 3.9 7.2 .2

Sales and office .................................................................. 100.0 71.6 28.4 6.7 2.3 8.5 3.1 7.7 .1

Sales and related ............................................................ 100.0 75.1 24.9 5.5 2.6 6.4 2.3 7.9 3 ( )

Office and administrative support ................................... 100.0 69.9 30.1 7.2 2.2 9.5 3.4 7.6 .2

Service ................................................................................ 100.0 72.1 27.9 5.5 1.8 8.5 2.1 9.9 3 ( )

Natural resources, construction, and maintenance ............ 100.0 68.8 31.2 5.1 3.2 7.5 4.6 10.8 .1

Construction and extraction ............................................ 100.0 68.7 31.3 3.6 3.0 7.1 5.5 12.1 .1

Installation, maintenance, and repair .............................. 100.0 68.9 31.1 6.8 3.4 7.9 3.6 9.2 .2

Production, transportation, and material moving ................ 100.0 66.1 33.9 6.1 4.0 9.3 4.3 9.8 .3

Production ...................................................................... 100.0 64.8 35.2 6.5 4.7 9.6 4.5 9.5 .4

Transportation and material moving ............................... 100.0 68.0 32.0 5.5 3.1 8.9 4.0 10.3 .1

All part-time workers in private industry ................................ 100.0 79.7 20.3 2.9 1.3 3.7 1.4 10.9 3 ( )

Management, professional, and related ............................. 100.0 79.7 20.3 4.3 1.7 3.4 1.6 9.2 3 ( )

Professional and related ................................................. 100.0 79.7 20.3 4.3 1.8 3.4 1.5 9.3 3 ( )

Sales and office .................................................................. 100.0 79.3 20.7 3.0 1.3 4.4 1.6 10.4 3 ( )

Sales and related ............................................................ 100.0 81.5 18.5 2.1 1.0 2.7 1.4 11.3 3 ( )

Office and administrative support ................................... 100.0 77.3 22.7 3.8 1.5 5.8 1.8 9.5 .1

Service ................................................................................ 100.0 82.3 17.7 1.7 .9 2.3 .5 12.3 3 ( )

Production, transportation, and material moving ................ 100.0 74.7 25.3 2.8 1.5 6.3 2.3 12.3 3 ( )

Transportation and material moving ............................... 100.0 73.5 26.5 2.8 1.5 7.1 2.7 12.4 3 ( )

1 Includes severance pay and supplemental unemployment benefits. 2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.
21 

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, March 2004

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Other

benefits1

Cost per hour worked

All full-time workers in private industry ........... $26.50 $18.62 $7.88 $1.84 $0.81 $2.01 $0.98 $2.20 $0.05

Goods-producing2 ............................................ 27.62 18.36 9.26 1.73 1.15 2.32 1.35 2.62 .09

Construction ................................................. 27.49 19.20 8.29 .96 1.03 1.80 1.28 3.21 3 ( )

Manufacturing ............................................... 27.46 17.85 9.61 2.05 1.21 2.52 1.37 2.34 .13

Service-providing4 ............................................ 26.13 18.71 7.42 1.87 .69 1.90 .86 2.06 .03

Trade, transportation, and utilities ................ 23.09 16.46 6.63 1.46 .57 1.81 .79 1.99 .02

Information .................................................... 37.56 26.30 11.26 3.18 1.17 2.94 1.27 2.59 .10

Financial activities ........................................ 33.36 23.25 10.11 2.43 1.48 2.48 1.39 2.22 .11

Professional and business services ............. 30.02 21.85 8.18 2.22 .87 1.86 .91 2.28 .03

Education and health services ...................... 26.29 18.84 7.45 2.10 .43 2.03 .85 2.02 3 ( )

Leisure and hospitality .................................. 12.96 9.87 3.09 .59 .19 .80 .17 1.33 3 ( )

Other services .............................................. 23.77 16.90 6.87 1.74 .43 1.80 .81 2.07 .02

All part-time workers in private industry .......... 12.63 10.07 2.56 .37 .17 .47 .18 1.38 3 ( )

Service-providing4 ............................................ 12.63 10.07 2.56 .37 .17 .47 .18 1.37 3 ( )

Trade, transportation, and utilities ................ 11.06 8.56 2.50 .30 .14 .57 .23 1.27 3 ( )

Professional and business services ............. 14.19 11.72 2.48 .35 .21 .31 .09 1.50 3 ( )

Education and health services ...................... 21.24 16.64 4.60 .95 .34 .95 .31 2.05 3 ( )

Leisure and hospitality .................................. 8.21 6.85 1.36 .09 .07 .09 .05 1.05 3 ( )

Percent of total compensation

All full-time workers in private industry ........... 100.0 70.3 29.7 6.9 3.0 7.6 3.7 8.3 0.2

Goods-producing2 ............................................ 100.0 66.5 33.5 6.3 4.2 8.4 4.9 9.5 .3

Construction ................................................. 100.0 69.8 30.2 3.5 3.7 6.6 4.6 11.7 5 ( )

Manufacturing ............................................... 100.0 65.0 35.0 7.5 4.4 9.2 5.0 8.5 .5

Service-providing4 ............................................ 100.0 71.6 28.4 7.2 2.6 7.3 3.3 7.9 .1

Trade, transportation, and utilities ................ 100.0 71.3 28.7 6.3 2.5 7.8 3.4 8.6 .1

Information .................................................... 100.0 70.0 30.0 8.5 3.1 7.8 3.4 6.9 .3

Financial activities ........................................ 100.0 69.7 30.3 7.3 4.4 7.4 4.2 6.7 .3

Professional and business services ............. 100.0 72.8 27.2 7.4 2.9 6.2 3.0 7.6 .1

Education and health services ...................... 100.0 71.7 28.3 8.0 1.6 7.7 3.2 7.7 5 ( )

Leisure and hospitality .................................. 100.0 76.2 23.8 4.5 1.5 6.2 1.3 10.3 5 ( )

Other services .............................................. 100.0 71.1 28.9 7.3 1.8 7.6 3.4 8.7 .1

All part-time workers in private industry .......... 100.0 79.7 20.3 2.9 1.3 3.7 1.4 10.9 5 ( )

Service-providing4 ............................................ 100.0 79.7 20.3 3.0 1.3 3.7 1.4 10.8 5 ( )

Trade, transportation, and utilities ................ 100.0 77.4 22.6 2.7 1.2 5.1 2.1 11.4 5 ( )

Professional and business services ............. 100.0 82.6 17.4 2.5 1.5 2.2 .7 10.5 5 ( )

Education and health services ...................... 100.0 78.3 21.7 4.5 1.6 4.5 1.5 9.6 5 ( )

Leisure and hospitality .................................. 100.0 83.4 16.6 1.1 .9 1.1 .6 12.8 5 ( )

1 Includes severance pay and supplemental unemployment benefits. 2 Includes mining, construction, and manufacturing. The agriculture,

forestry, farming, and hunting sector is excluded. 3 Cost per hour worked is $0.01 or less. 4 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. 5 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.
22 

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 status, March 2004

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Other

benefits1

Cost per hour worked

All workers, goods-producing industries2 ... $27.19 $18.12 $9.06 $1.68 $1.12 $2.26 $1.32 $2.59 $0.08

1-99 workers ..................................................... 23.14 16.29 6.86 1.06 .86 1.63 .68 2.61 3 ( )

1-49 workers ................................................. 22.97 16.30 6.68 .96 .86 1.48 .68 2.70 3 ( )

50-99 workers ............................................... 23.58 16.26 7.33 1.32 .87 2.03 .68 2.40 3 ( )

100 workers or more ......................................... 31.03 19.86 11.16 2.27 1.37 2.87 1.92 2.58 .16

100-499 workers ........................................... 25.44 16.88 8.56 1.56 1.12 2.45 1.07 2.31 .04

500 workers or more ..................................... 37.89 23.54 14.36 3.15 1.67 3.37 2.96 2.90 .31

Union ................................................................ 35.78 21.41 14.37 2.19 1.72 3.75 3.18 3.33 .20

Non-union ......................................................... 24.93 17.26 7.67 1.55 .96 1.87 .83 2.40 .05

All workers, service-providing industries4 .. 22.33 16.28 6.05 1.45 .54 1.50 .67 1.86 .02

1-99 workers ..................................................... 18.68 14.07 4.61 1.04 .40 1.11 .38 1.67 3 ( )

1-49 workers ................................................. 18.64 14.15 4.49 1.00 .39 1.06 .37 1.67 3 ( )

50-99 workers ............................................... 18.81 13.80 5.01 1.17 .41 1.30 .43 1.68 3 ( )

100 workers or more ......................................... 26.90 19.04 7.85 1.97 .73 1.99 1.03 2.10 .04

100-499 workers ........................................... 23.48 16.91 6.56 1.55 .67 1.67 .71 1.94 .03

500 workers or more ..................................... 31.03 21.62 9.41 2.48 .79 2.37 1.40 2.30 .06

Union ................................................................ 29.46 19.62 9.84 2.24 .64 2.97 1.50 2.45 .04

Non-union ......................................................... 21.72 15.99 5.72 1.38 .53 1.37 .60 1.81 .02

Percent of total compensation

All workers, goods-producing industries2 ... 100.0 66.7 33.3 6.2 4.1 8.3 4.8 9.5 0.3

1-99 workers ..................................................... 100.0 70.4 29.6 4.6 3.7 7.0 3.0 11.3 5 ( )

1-49 workers ................................................. 100.0 70.9 29.1 4.2 3.7 6.4 3.0 11.7 5 ( )

50-99 workers ............................................... 100.0 68.9 31.1 5.6 3.7 8.6 2.9 10.2 5 ( )

100 workers or more ......................................... 100.0 64.0 36.0 7.3 4.4 9.2 6.2 8.3 .5

100-499 workers ........................................... 100.0 66.3 33.7 6.1 4.4 9.6 4.2 9.1 .2

500 workers or more ..................................... 100.0 62.1 37.9 8.3 4.4 8.9 7.8 7.7 .8

Union ................................................................ 100.0 59.8 40.2 6.1 4.8 10.5 8.9 9.3 .6

Non-union ......................................................... 100.0 69.2 30.8 6.2 3.9 7.5 3.3 9.6 .2

All workers, service-providing industries4 .. 100.0 72.9 27.1 6.5 2.4 6.7 3.0 8.3 .1

1-99 workers ..................................................... 100.0 75.3 24.7 5.5 2.1 6.0 2.0 8.9 5 ( )

1-49 workers ................................................. 100.0 75.9 24.1 5.4 2.1 5.7 2.0 9.0 5 ( )

50-99 workers ............................................... 100.0 73.4 26.6 6.2 2.2 6.9 2.3 8.9 5 ( )

100 workers or more ......................................... 100.0 70.8 29.2 7.3 2.7 7.4 3.8 7.8 .2

100-499 workers ........................................... 100.0 72.0 28.0 6.6 2.8 7.1 3.0 8.2 .1

500 workers or more ..................................... 100.0 69.7 30.3 8.0 2.6 7.6 4.5 7.4 .2

Union ................................................................ 100.0 66.6 33.4 7.6 2.2 10.1 5.1 8.3 .1

Non-union ......................................................... 100.0 73.6 26.4 6.4 2.5 6.3 2.7 8.3 .1

1 Includes severance pay and supplemental unemployment benefits. 2 Includes mining, construction, and manufacturing. The agriculture,

forestry, farming, and hunting sector is excluded. 3 Cost per hour worked is $0.01 or less. 4 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. 5 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.
23 

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, March 2004

Series

Total

compensation

Wages

and

salaries

Benefit costs

Total Paid

leave

Supplemental

pay

Insurance

Retirement

and

savings

Legally

required

benefits

Other

benefits1

Cost per hour worked

Health care and social assistance .................... $23.48 $17.06 $6.42 $1.76 $0.47 $1.69 $0.58 $1.92 2 ( )

Management, professional, and related ....... 32.53 23.76 8.77 2.64 .70 2.02 .86 2.52 2 ( )

Registered nurses ................................ 36.21 25.74 10.47 3.03 1.27 2.25 1.08 2.82 2 ( )

Sales and office ............................................ 17.36 12.52 4.83 1.16 .24 1.57 .41 1.45 2 ( )

Service .......................................................... 14.41 10.36 4.05 .86 .28 1.30 .28 1.34 2 ( )

Hospitals ......................................................... 29.70 20.65 9.05 2.52 .83 2.50 .95 2.24 .02

Management, professional, and related ....... 36.78 25.98 10.81 3.24 1.10 2.54 1.18 2.73 .02

Registered nurses ................................ 39.34 27.53 11.81 3.50 1.49 2.58 1.28 2.95 2 ( )

Service .......................................................... 17.68 11.67 6.01 1.26 .45 2.36 .48 1.45 2 ( )

Nursing and residential care facilities .......... 17.50 12.70 4.79 1.20 .37 1.29 .26 1.67 2 ( )

Management, professional, and related ....... 26.95 19.76 7.19 2.11 .58 1.56 .45 2.48 2 ( )

Service .......................................................... 13.30 9.55 3.74 .78 .31 1.16 .17 1.32 2 ( )

Percent of total compensation

Health care and social assistance .................... 100.0 72.7 27.3 7.5 2.0 7.2 2.5 8.2 3 ( )

Management, professional, and related ....... 100.0 73.0 27.0 8.1 2.2 6.2 2.7 7.8 3 ( )

Registered nurses ................................ 100.0 71.1 28.9 8.4 3.5 6.2 3.0 7.8 3 ( )

Sales and office ............................................ 100.0 72.1 27.9 6.7 1.4 9.1 2.4 8.3 3 ( )

Service .......................................................... 100.0 71.9 28.1 5.9 1.9 9.0 1.9 9.3 3 ( )

Hospitals ......................................................... 100.0 69.5 30.5 8.5 2.8 8.4 3.2 7.5 .1

Management, professional, and related ....... 100.0 70.6 29.4 8.8 3.0 6.9 3.2 7.4 .1

Registered nurses ................................ 100.0 70.0 30.0 8.9 3.8 6.6 3.3 7.5 3 ( )

Service .......................................................... 100.0 66.0 34.0 7.1 2.5 13.4 2.7 8.2 3 ( )

Nursing and residential care facilities .......... 100.0 72.6 27.4 6.9 2.1 7.4 1.5 9.5 3 ( )

Management, professional, and related ....... 100.0 73.3 26.7 7.8 2.1 5.8 1.7 9.2 3 ( )

Service .......................................................... 100.0 71.8 28.2 5.9 2.3 8.7 1.3 10.0 3 ( )

1 Includes severance pay and supplemental unemployment benefits. 2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.
24 

EXPLANATORY NOTES

 Employer Costs for Employee Compensation (ECEC) measures the average cost per employee hour 

worked that employers pay for wages and salaries and benefits. 

 Wages and salaries are defined as the hourly straight-time wage rate or, for workers not paid on an 

hourly basis, straight-time earnings divided by the corresponding hours. Straight-time wage and salary rates are 

total earnings before payroll deductions and include production bonuses, incentive earnings, commission 

payments, and cost-of-living adjustments. Not included in straight-time earnings are nonproduction bonuses 

such as lump-sum payments provided in lieu of wage increases, shift differentials, and premium pay for 

overtime and for work on weekends and holidays; these payments are included in the benefits component. 

 Benefits include: Paid leave–vacations, holidays, sick leave, and other leave; supplemental pay–

overtime and premium pay for work in addition to the regular work schedule (such as weekends and holidays), 

shift differentials, and nonproduction bonuses (such as referral bonuses and lump-sum payments provided in 

lieu of wage increases); insurance benefits–life, health, short-term disability, and long-term disability; 

retirement and savings benefits–defined benefit and defined contribution plans; legally required benefits–Social 

Security, Medicare, Federal and State unemployment insurance, and workers’ compensation; and other 

benefits–severance pay and supplemental unemployment plans. 

 The Employer Costs for Employee Compensation includes data for 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. 

 The cost levels for this quarter were collected from a probability sample of about 35,600 occupations 

within approximately 8,200 sample establishments in private industry and about 3,600 occupations within 

approximately 800 sample establishments in State and local governments. Data are collected for the pay period 

including the 12th day of the survey months of March, June, September, and December. 

Beginning with the March 2004 estimates, the ECEC percent of total compensation estimates are 

calculated from dollar aggregates and then rounded to the published level of precision. This change in method 

will provide the most precise estimates of the percent of total compensation; however, estimates of the 

percentage of total compensation calculated from the published cost estimates may differ slightly from those 

calculated from the unpublished dollar aggregates. 

Sample establishments are classified by industry categories based on the 2002 North American Industry 

Classification (NAICS) system, as defined by the U.S. Office of Management and Budget. Within a sample 

establishment, specific job categories are selected and classified into about 800 occupational classifications 

according to the 2000 Standard Occupational Classification (SOC) system. Individual occupations are 

combined to represent one of ten intermediate aggregations such as professional and related occupations, or one 

of five higher-level aggregations such as management, professional, and related occupations. For more detailed 

information on NAICS and SOC, including background and definitions, see the BLS websites: 

(http://www.bls.gov/bls/naics.htm and http://www.bls.gov/soc/home.htm.) 

 Current employment weights are used to calculate cost levels. The March 2004 cost levels were 

calculated using the March 2004 employment counts from the Bureau of Labor Statistics Current Employment 

Statistics (CES) program, benchmarked to the 2003 universe of all private nonfarm establishments. For more 
25 

information on the CES updating of employment estimates, see “BLS National Establishment Estimates 

Revised to Incorporate March 2003 Benchmarks” in the February 2004 issue of Employment and Earnings. 

In most instances, private industry employment counts used in the ECEC were total employment 

estimates for 3-digit sub-sector industry groups, such as machinery manufacturing (NAICS 333) or gasoline 

stations (NAICS 447), as defined by the NAICS system. In a few cases, more detailed private industry 

employment counts were used. These include 4-digit educational establishments--elementary and secondary 

schools (6111), junior colleges (6112), and colleges and universities (6113)--as well as the 6-digit aircraft 

manufacturing industry (336411). For State and local governments, a more aggregated level was used reflecting 

the level of detailed published by the CES program. For both private and government establishments, the 

employment data were apportioned based on the sampling weights assigned to the Employment Cost Index 

(ECI) sample. For more information on NAICS coding, see “Recent changes in the national Current 

Employment Statistics survey” in the June 2003 issue of the Monthly Labor Review. 

 The ECI, which measures the change in employer costs for employee compensation, is calculated with 

fixed 1990 employment counts to prevent employment shifts among occupations and industries from 

influencing the changes. Therefore, year-to-year changes in Employer Costs for Employee Compensation will 

differ from those in the ECI. 

 Historical ECEC data, using the industry categories based on the 1987 Standard Industrial Classification 

System and classifying jobs into occupational classifications according to the 1990 Census of Population, are 

available from several sources. Data and related articles are included in the bulletin, Employer Costs for 

Employee Compensation, 1986-99 (Bulletin 2508). An annual historical summary from March 1986 through 

March 2002 is also available on the Internet site (http://www.bls.gov/ncs/ect/home.htm) or upon request. Data 

on a quarterly basis from June 2002 through December 2003 is also available. Information on how costs are 

calculated appears in “Measuring Trends in the Structure and Levels of Employer Costs for Employee 

Compensation,” Compensation and Working Conditions, Summer 1997. An article on changes in employer 

compensation costs, “Tracking Changes in Benefit Costs,” appears in Compensation and Working Conditions, 

Spring 1999. 

Relative Standard Errors

 Because the ECEC is a sample survey, it is subject to sampling errors. Sampling errors are differences 

that occur between the results computed from a sample of observations and those computed from all 

observations in the population. The estimates derived from different samples selected using the same sample 

design may differ from one another. A measure of the variation among these differing estimates is the standard 

error. It can be used to measure the precision with which an estimate from a particular sample approximates the 

expected result of all possible samples. The chances are about 68 out of 100 that an estimate from the survey 

differs from a complete population figure by less than the standard error. The chances are about 90 out of 100 

that this difference would be less than 1.6 times the standard error. All the statements of comparisons appearing 

in this publication are significant at a 1.6 standard error level or better, unless otherwise indicated. This means 

that for differences cited, the estimated difference is greater than 1.6 times the standard error of the difference. 

 The relative standard error (RSE) for all estimates will be available shortly after the release is issued. 

This information can be obtained directly from the BLS Internet site (http://www.bls.gov/ncs/ect/home.htm), by 

e-mail request (ocltinfo@bls.gov), or by telephone (202) 691-6199. 

For a more detailed explanation of relative standard errors, see “Measuring Trends in the Structure and 

Levels of Employer Costs for Employee Compensation,” Compensation and Working Conditions, Summer 
26 

1997. For a detailed explanation of how to use standard error data to analyze differences in year-to-year 

changes, see "Analyzing Year-to-Year Changes in Employer Costs for Employee Compensation," 

Compensation and Working Conditions, Spring 1998. This article supplements an article from the Summer 

1997 issue of Compensation and Working Conditions, "Explaining the Differential Growth Rates of the ECI 

and ECEC," which examined how differences in the construction of these measures contribute to differing 

trends. 

Standard errors relate to differences that occur from sampling errors, but not from nonsampling errors. 

Nonsampling errors are not measured and include survey nonresponse and data collection and processing errors. 

Survey nonresponse occurs when sample members are unwilling or unable to participate in the survey. Data 

collection errors include inaccurate data by respondents and definitional difficulties. Processing errors include 

errors in recording, coding, and entering data. Although nonsampling errors are not measured, BLS quality 

assurance programs contain procedures for reducing such errors. These procedures include data collection 

reinterviews, observed interviews, computer data edits, and systematic review of reports on which data are 

recorded. Extensive field economist training also is conducted to maintain high data collection standards. 

Comparing private and public sector data

 Aggregate compensation cost levels in State and local government should not be directly compared with 

those 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. 

A detailed examination of differences in compensation levels and trends between private industry and 

State and local government may be found in “Cost of Employee Compensation in Public and Private Sectors,” 

Monthly Labor Review, May 1993, and “Compensation Cost Trends in Private Industry and State and Local 

Governments,” Compensation and Working Conditions, Fall 1999. 

Obtaining information

Articles, bulletins, and other information may be obtained by calling (202) 691-6199, sending an e-mail 

message to ocltinfo@bls.gov, or visiting the Internet site (http://www.bls.gov/ncs/ect/home.htm). Information 

in this release will be made available to sensory impaired individuals upon request. Voice phone: (202) 691-

5200; Federal Relay Service Number: 1-800-877-8339.