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21
EXPLANATORY NOTES

Employer costs for employee compensation is a measure of the average cost per employee
hour worked to employers 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, excluding premium pay for
overtime and for work on weekends and holidays, shift differentials, nonprodiction bonuses, and
lump-sum payments provided in lieu of wage increases. Production bonuses, incentive earnings,
commission payments, and cost-of-living adjustments are included in straight-time wage and
salary rates. :

Benefits covered are: Paid leave--paid vacations, holidays, sick leave, and other leave;
supplemental pay--premiura pay for overtime and work on weekends and holidays, shift
differentials, nonproduction bonuses, and lump-sum payments provided in lieu of wage
increases; insurance benefits--life, health, and sickness and accident insurance; retirement and
savings benefits--pension and other retirement plans and savings and thrift plans; legally
required benefits--social security, railroad retirement and supplemental retiremént, railroad
unemployment insurance, Federal and state unemployment insurance; 'workers':compensation,
and other benefits required by law, such as state temporary’ disability insurarice; and other
benefits--severance pay and supplemental unemployment plans... 10 oss 5

The Survey

Employer costs for employee compensation cover all‘occupations in’ ‘private-industry,
excluding farms and households, and state and local governments. “These cost levels.are
published once a year with the payroll period including March:12th’as the reference period.

The cost levels are based on compensation cost data collected for the Bureau of Labor
Statistics Employment Cost Index (ECD, released quarterly. Cost data were collected from the
ECT's March 1993 sample which consisted of about 23,000 occupations within 4,500 sample
establishments in private industry and 7,000 occupations within 1,000 establishments in state and
local governments. The sample establishments are classified in industry categories based on the
1987 Standard Industrial Classification (SIC) system, as defined by the U.S. Office of
Management and Budget. Within an establishment, specific job categories are selected to
represent broader major occupational groups such as professional specialty and technical
occupations,

The cost levels are calculated with current employment weights each year. In contrast, the
ECI, which measures the change in employer costs for employee compensation, is calculated.
with fixed employment counts from the 1980 Census to prevent employment shifts among
occupations and industries from influencing the changes. Therefore, year-to-year changes in the
cost levels will differ from those in the ECI.

The March 1993 compensation cost levels were calculated with the March 1993 employment
counts from the Bureau of Labor Statistics Current Employment Statistics program benchmarked
to the 1992 universe of all private nonfarm establishments. For private industry, in most cases,
the employment counts used were total employment estimates for 2-digit major industry groups
(such as primary metal manufacturing or food stores) as defined by the SIC system. (For the
aerospace industries, employment estimates for 4-digit industries such as aircraft manufacturing
were used.) For state and local governments, the employment counts used ranged from those for



Appendix. Employer costs per hour wor!

and occupation categories, March 1993

23

‘ked for componerits of compensation,

and relative standard errors, 4/ by major industry

Industry or Occupation
Category

Civilian workers
Cost per hour worked.......
Relative Error...

State and local government workers
Cost per hour worked.......
Relative Error............,

Private industry workers
Cost per hour worked...,
Relative Error.

Goods-producing industries
Cost per hour worked...
Relative Error........,

Service-producing industries
Cost per hour worked...
Relative Error.......,

Manufacturing
Cost per hour worked...
Relative Error........

Nonmanufactur ing
Cost per hour worked.
Relative Error.......

White-collar workers
Cost per hour worked...
Relative Error.......

Blue-collar workers
Cest per hour worked
Relative Error.....

Service workers
Cost per hour worked
Relative Error..........0.,

E Benefit costs
Total Wages ; Supple- Retire- T Legally Other
Compen- and: ‘ mental Insurance!ment and -Jrequired bene-
ation |salsries | Total pay savings [benefits | fits2/
$17.88 $12.68 | $5.20 | $1.22 $0.39 $1.32 $0.70 | $1.53 $0.04
7% 7% 6 48% 1.2% 2.9% 1.0% 1.7% 7% 15.3%
$24.44 $17.00 | $7.46 $1.86 $.2t $2.02 $1.87 $1.44 $.03
19% 2 9% 1.1% 1.6% 4.4% 1.4% 1.5% 1.6% 14.8%
$16.70 $1.41 $.42 $1.19 $.48 $1.55 $.04
8% 1.4% 3.1% 1.2% 2.7% 7% 17.1%
$20.22 $1.38 $.67 $1.74 $.77 $1.99 $.12
1.4% 2.2% 4.1% 2.6% 3.7% 1.3% 23.5%
$15.54 $1.61 $.34 $1.01 $.39 | $1.40 x
T.1% 1.8% 4.2% 4.3% GA% 1.0% x
$20.09 $1.52 $.74 $1.86 $.72 $1.79 $.14
1.5% 2.2% 4.1% 2.9% 4.0% 1.3% 24.4%
$15.85 $.35 $1.03 $.43 $1.49 $.02
1.0% 4.1% 1.3% 3.5% 19% 16.9%
$19.67 $1.44 $.44 $1.32 $57 $1.54 $.04
1.3% 2.0% 5.3% 1.5% 4.0% “1.2% 37.2%
“$16.43 $.97 $.56 $1.39 $56 $1.87 $.07
1.0% 1.9% 2.4% 2.4% 3.5% 1.1% 10.4%
$8.54 $6.48 $2.06 $.36 $12 $.48 $41 $.98 x
1.6% 1.5% 2.4% 3.8% 6.6% 5.2% 5.9% 1.9% x

4/7 The relative error is the standard error expressed
as a percent of the cost. We can be 95-percent confident
that the interval around the cost estimate bounded by tuo’
times plus and two times minus the standard error contains

the 'true'’ cost.

2/_ Includes
benefits.

severance pay and supplemental unemployment

® Cost per hour worked is $0.01 or less.


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United States
Department
of Labor

Bureau of Labor Statistics Washington, D.C. 20212

Technical contact: USDL: 93-220

Brenda Rogers (202) 606-6199
Media contact: FOR RELEASE: Immediate
Kathryn Hoyle (202) 606-5902 . Friday, June 18, 1993

EMPLOYER COSTS FOR EMPLOYEE COMPENSATION - MARCH 1993

Employer costs for employee compensation in the U,S. economy (private industry.and state

~ and local governments) averaged $17.88 per hour: warked in March 1993, the.U.8. Department
of Labor's Bureau of Labor Statistics reported today. ht: wages: 7
percent of the costs) averaged $12.68 an hour, while benefit: maini
averaged $5.20. ¥

Legally required benefits (e.g., social security, workers::compensation, unemployment...

- ‘nsurance) averaged $1.53 per hour worked--the largest cost to employers 'among the benefit .

categories.’ Legally required benefits accounted for 8.6 percent of total-compensation costs:and - ek

nearly one-third of all benefit costs. (See table 1.). :

Other important benefit categories and their average costs per hour worked were: Insurance
($1.32), paid leave ($1.22), retirement and savings (70 cents), and supplemental pay (39 cents),
which includes premium pay for overtime, shift pay, nonproduction bonuses, and lump-sum
payments provided in lieu of wage increases. :

Private ind

In private industry, March 1993 employer compensation costs averaged $16.70 per hour
worked, straight-time wages and salaries $1 1.90 per hour, and benetit costs $4.80 per hour. (See
table 3.) Compensation costs varied widely by industry and occupational group, union status,
establishment employment size, and geographic region. Highlights for private industry follow:

Compensation costs averaged more for workers in goods-producing industries ($20.22 per
hour worked) than for those in service-producing industries 6 15.51). (See table 7.) In goods-
producing industries, compensation cost levels ranged from $17.75 in nondurable goods
manufacturing to $21.88 in durable goods manufacturing. Among service-producing industries,
compensation costs ranged from $9.28 in retail trade to. $24.07 in transportation and public
utilities. :

Among occupational categories, average compensation costs were higher for white-collar
occupations ($19.67) than for blue-collar occupations ($16.43) and service occupations ($8.54).
(See table 8.) The level of compensation varied considerably, however, by occupational group
within the blue-collar and white-collar categories.



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22

3-digit industries such as hospitals to those for major industry divisions, such as public
administration. .

The employment data from these 2-digit, 3-digit, or 4-digit industries were distributed to
major occupational groups (such as executives, administrators, and managers or machine
operators, assemblers, and inspectors), using the relative importance of the groups as estimated
.by. the ECI sample. Because the ECI establishment sample is completely replaced, industry by
industry, on a 4-year cycle, the major occupational group employment counts from the ECI are, .
on average, 2 to’3 years old. However, comparisons of cost level estimates showed that .
differences of a few years in the age of the occupation data within industries have a negligible
impact on the estimates. : .

More information on the cost levels, including how the costs are calculated, appears in the
article "Analyzing employers’ costs for wages, salaries, and benefits" in the October 1987 issue
of the Monthly Labor Review. The published cost levels for March 1987 also appear in that
article.

An annual bulletin is issued from the ECI program. The most recent bulletin, Employment
Cost Indexes and Levels--1975-92 (Bulletin 2413), provides complete historical data on ECI
indexes and levels, and measures of the precision of the two series through June.1992.. It also
‘includes an explanation of survey methods and discussion of the published.information. : The:
next annual bulletin, to be issued later this year, will include; this.material.as well ‘as. complete.
historical ECI data and measures of precision through June.1993...- 203.) <. ers

The Relative Standard Errors Goes
Because the data are based on a sample survey, the:compensation cost estimates probably

differ from the figures that would be obtained from all units covered by thesurvey. To... -
determine the precision of each cost level estimate, a standard error was calculated.

The standard error defines a range (confidence interval) around the cost estimate. The i
approximate 95-percent confidence interval is the estimate plus or minus twice the standard
error. The standard error can also be expressed as a percent of the cost estimate, or the relative
standard error. For example, the 95-percent confidence interval for a cost estimate of $10 with a
relative standard error of 1.0 percent would be $10.00 plus or minus 2.0 percent (2 times 1.0
percent) or $9.80 to $10.20. We can be 95 percent confident that the “true" cost falls within the

- confidence interval.

The relative standard error is shown with the cost estimates for some series in the appendix.
Relative standard errors for all published estimates are available upon request. They also will
appear in the 1993 ECI annual bulletin to be published later this year. A fuller explanation of the
relative standard errors is provided in the article "Analyzing employers’ costs for wages, salaries,
and benefits” in the October 1987 issue of the Monthly Labor Review.



4

Relative. importance of employer cost.for employee compensation,
private industry and state and local government, March 1993

Private industry

Legally required
benefits

(71.3 percent)

Retirementiand savings:
. (2.9 percent) ©.
Supplemental pay

(2.5 percent)

. State and local government

Legait juired
* penefits

(5.9 percent)

Wages and salaries, Insurance
(69.6 percent) (8.3 percent)

Paid leave
(7.6 percent)

Retirement and savings
(7.6 percent)

~ Supplemental pay
(0.9 percent)



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3

© +50 dDifferences in compénsation cost levels for private industry and state and local governments: .
are reduced as comparisons move from broad worker categories (such as white-collar workers) .

to more'specific occupational groups (such as administrative support including clerical).
Occupational categories in some cases contain a substantially different mix of occupations in
private industry than in state and local governments. Service occupations in state and local
Povernments Gncluding police and firefighters) had compensation costs that averaged nearly
twice as much as those in private industry (where occupations such as waiters and waitresses,
cooks, bartenders, and janitors were prevalent)--$17.04 an hour compared with $8.54.

An article examining in more detail differences in compensation levels between private
industry and state and local-governments, "Cost of Employee Compensation in Public and
Private Sectors,” is in the May 1993 issue of the Bureau publication, Monthly Labor Review.

The March 1993 levels of employer costs for employee compensation shown in this release
were calculated using March 1993 employment patterns. Therefore, changes in cost levels over
time reflect both changing rates of compensation and changes in relative.employment among
occupations and industries with different rates of compensation.

A measure of. ‘the change in rates of compensation that is not influenced by employment shifts
i yment Cost Index (ECD; ‘which isi 2

among occupations’and industries is provided by.the
published quarterly by the'Bureau of Labor Statistics.



2

Benefits in private industry made up a larger proportion of compensation costs for'blue-collar
occupations (33.0 percent) than for white-collar occupations (27.2 percetit). and service ©
occupations (24.1 percent). (See table.4.) In goods-producing industries, benefits made up 34.9
percent of compensation costs for blue-collar occupations, compared with 29.9 percent for
white-collar occupations. ‘The corresponding proportions in service-producing industries were.
30.2 percent and 26.6 percent. (See tables 9 and 10.)

March 1993 compensation costs averaged more for union workers ($21.86) in private +
industry than for nonunion workers ($15.76). (See tables 13 and 14.) In addition, benefits made
up a larger Proportion of compensation costs for union workers (36.0 percent) than for nonunion
workers (26.9 percent). Union and nonunion cost levels reflect a variety of influences, including
coverage by a collective bargaining agreement and variation in distribution of union and
nonunion workers among occupations, industries, and establishment size groups.

Compensation costs in private industry increased with establishment employment size. (See
table 6.) They averaged $14.56 per hour worked in establishments of under 100 employees,
$15.21 in establishments of 100 to 499 employees, and $21.92 in establishments of 500 or more

employees.
-.<Compensation:costs by region ranged from $14.81-in the South to $19.44'in the Northeast: "
:.. The proportion of compensation costs made up from: 27:5 percent:in the'So

~ *» t0'30:4 percent in the Midwest. (See table ‘5:) : woesat ig cactediie dag sad

In state:and local goyernments, March 1993 employer-costs averaged'$24.44 per hour:
-worked, straight-time wages and salaries $17.00, and:benefit costs $7.44. (See table 2.) :
: Compensation costs varied widely by type of work activity and occupational group. ‘Highlights

for state and local governments follow: j . :

Among work activities, average compensation costs were higher pet hour worked in-services
(e:g., health and educational services). compared with public administration ($26.02 and $21.35,
respectively).. Those two categories account for most state and local government employment.

Compensation costs in state and local governments averaged more for white-collar
occupations ($27.67) than for blue-collar ($18.78) and service occupations ($17.04) . Service
occupations include police and-firefighters, as well as janitors, cooks, and nursing aides.

The relative importance of March 1993 employer costs for employee benefits also varied
among occupational categories. Benefits accounted for 28.7 percent of compensation costs for
white-collar occupations, compared with 35.4 percent for blue-collar and 36.5 percent for'service
occupations. .

Note

Aggregate compensation cost levels in state and local governments should not be compared.
directly with those in private industry. Differnces between the two sectors stem from a number
of factors, particularly the variation in work activities and occupational structures.
Manufacturing and sales, for example, make up a large part of private industry work activities
but are rarely found in state and local governments. White-collar occupations account for two-
thirds of the state and local government workforce (largely professional occupations including
teachers), compared with one-half in private industry.



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