USDL:  96-424
 
 Technical contact: 
 	Wayne Shelly  (202) 606-6199
 
 Media contact
 	Kathryn Hoyle   (202) 606-5902	
 
 FOR RELEASE: 
 10:00 A.M. EDT
 Thursday, October 10, 1996
 
 EMPLOYER COSTS FOR EMPLOYEE COMPENSATION - 
 MARCH 1996
 
 	Employer costs for employee compensation in the United States 
 (private industry and state and local governments) averaged $18.82 per 
 hour worked in March 1996, the U.S. Department of Labor's Bureau of 
 Labor Statistics reported today.  Straight-time wages and salaries (71.6 
 percent of the costs) averaged $13.48 an hour, and benefit costs (the 
 remaining 28.4 percent) averaged $5.34.
 
 	Legally required benefits (e.g., social security, workers' 
 compensation, unemployment insurance) averaged $1.59 per hour worked-
 -the largest cost to employers among the benefit categories.  Legally 
 required benefits accounted for 8.5 percent of total compensation costs and 
 nearly three-tenths of all benefit costs.  (See table 1.)
 
 	Other important benefit categories and their average costs per hour 
 worked were: insurance ($1.29), paid leave ($1.24), retirement and savings 
 (75 cents), and supplemental pay (44 cents), which includes premium pay 
 for overtime, shift pay, nonproduction bonuses, and lump-sum payments 
 provided in lieu of wage increases.
 
 Private industry
 
 	In private industry, employer compensation costs in March 1996 
 averaged $17.49 per hour worked, with straight-time wages and salaries 
 averaging $12.58 per hour and benefit costs averaging $4.91 per hour.  
 (See table 5.)  Compensation costs by industry and occupational group, 
 union status, part-time and full-time status, establishment employment 
 size, and geographic region are displayed in chart B.  Highlights for 
 private industry follow: 
 
 	Compensation costs averaged more for workers in goods-
 producing industries ($21.27 per hour worked) than for those in service-
 producing industries ($16.28).  (See table 10.)  In goods-producing 
 industries, compensation cost levels ranged from $18.88 in nondurable 
 goods manufacturing to $22.50 in durable goods manufacturing.  Among 
 service-producing industries, compensation costs ranged from $9.54 in 
 retail trade to $24.22 in transportation and public utilities.
 
 	March 1996 compensation costs also varied within industries.  In 
 health services, for example, where compensation costs averaged $18.24 
 per hour worked, those costs were $11.54 in nursing homes and $21.55 in 
 hospitals.  (See table 15.)
 
 	Among occupational categories in private industry, average 
 compensation costs were higher for white-collar occupations ($21.10) than 
 for blue-collar occupations ($17.04) and service occupations ($8.61).  (See 
 table 6.)  The level of compensation varied by occupational group within 
 the blue-collar and white-collar categories.  (See table 10.)
 
 	Benefits in private industry made up a larger proportion of 
 compensation costs for blue-collar occupations (31.9 percent) than for 
 white-collar occupations (26.8 percent) and service occupations (24.1 
 percent).  (See table 10.)  In goods-producing industries, benefits made up 
 33.9 percent of compensation costs for blue-collar occupations, compared 
 with 29.8 percent for white-collar occupations.  The corresponding 
 proportions in service-producing industries were 28.7 percent and 26.1 
 percent, respectively.  (See table 11.)
 
 	March 1996 compensation costs averaged more for union workers 
 ($23.31) in private industry than for nonunion workers ($16.61).  (See 
 table 13.)  In addition, benefits made up a larger proportion of 
 compensation costs for union workers (35.9 percent) than for nonunion 
 workers (26.4 percent).  Union and nonunion cost levels reflect a variety 
 of influences, including variation in the 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 8.)  Compensation costs 
 averaged $14.85 per hour worked in establishments of under 100 
 employees, $16.61 in establishments of 100 to 499 employees, and $24.03 
 in establishments of 500 or more employees.
 
 	March 1996 compensation costs for full-time workers ($20.01 per 
 hour) were more than double those for part-time workers ($9.19).  (See 
 table 9.)  Benefit costs made up 29.2 percent of total compensation for 
 full-time workers and 19.8 percent for part-time workers.  Employees in an 
 establishment are classified as full time or part time in accordance with the 
 practices of the establishment, rather than on the basis of the number of 
 hours worked per week.
 
 	Compensation costs among the four census regions ranged from 
 $15.62 to $20.57.  This range of $4.95 was statistically significant.  The 
 proportion of compensation costs made up of benefits ranged from 26.9 
 percent in the West to 29.1 in the Northeast.  (See table 7.)
 
 State and local governments
 
 	In state and local governments, employer costs in March 1996 
 averaged $25.73 per hour worked, with straight-time wages and salaries 
 averaging $17.95 and benefit costs averaging $7.77.  (See table 4.)  
 Compensation costs varied by type of work activity and occupational 
 group.  Highlights for state and local governments follow:
 
 	Among work activities, average compensation costs were higher 
 per hour worked in services (e.g., health and educational services) than in 
 public administration ($26.98 and $23.39, 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 ($28.56) than for blue-collar ($20.88) and 
 service occupations ($18.92).  Service occupations include police and 
 firefighters, as well as janitors, cooks, and nursing aides.
 
 	The relative importance of March 1996 employer costs for 
 employee benefits in state and local governments also varied among 
 occupational categories.  Benefits accounted for 28.5 percent of 
 compensation costs for white-collar occupations, compared with 35.1 
 percent for blue-collar and 36.1 percent for service occupations.
 
 
 
 Note:
 
 This release reflects changes in the way some benefits were categorized.  
 As part of a comprehensive revision of the BLS compensation series, 
 called COMP2000, changes were made to improve the quality of the data 
 and to reflect some basic changes in the way benefits are viewed in the 
 compensation community.  The changes are:
 1. Social security was divided into its components: old-age, survivors, 
 and disability insurance (OASDI) and Medicare.
 2. Long-term disability insurance was included with sickness and 
 accident insurance prior to March 1996.  Now, it is reported as a 
 separate benefit.
 3. The pension and savings and thrift benefits under Retirement and 
 Savings were changed to defined benefit and defined contribution 
 plans.  All pension and savings and thrift plans within existing sample 
 units were examined to determine if they were defined benefit or 
 defined contribution plans, and then reclassified.  Although these old 
 and new categories are not comparable with each other, the overall 
 category of retirement and savings remains comparable.
 4. Railroad retirement and unemployment insurance benefits were 
 previously included with the legally required benefits category.  Now, 
 railroad benefit costs have been reclassified into the benefits that 
 match their intended purpose (social security, retirement and savings, 
 sickness and accident insurance, and state unemployment insurance).
 
 
Table 1. CIVILIAN WORKERS BY BROAD OCCUPATIONAL CATEGORIES:  Employer costs per hour worked for
employee compensation and costs as a percent of total compensation, March 1996

                                                                                                  
                                                                                                  
                                                                                                  
                                       Civilian      White-collar    Blue-collar       Service    
           Compensation                workers                                                    
            component                                                                             
                                                                                                  
                                                                                                  
                                     Cost  Percent   Cost  Percent   Cost  Percent   Cost  Percent
                                                                                                  
                                                                                                  
                                                                                                  
Total compensation................  $18.82  100.0%  $22.52  100.0%  $17.28  100.0%  $10.17  100.0%
                                                                                                  
 Wages and salaries...............   13.48   71.6    16.43   72.9    11.72   67.8     7.37   72.5 
                                                                                                  
 Total benefits...................    5.34   28.4     6.09   27.1     5.56   32.2     2.80   27.5 
                                                                                                  
  Paid leave......................    1.24    6.6     1.59    7.0     1.02    5.9      .57    5.6 
   Vacations......................     .56    3.0      .68    3.0      .53    3.0      .26    2.5 
   Holidays.......................     .42    2.2      .54    2.4      .35    2.0      .18    1.7 
   Sick leave.....................     .19    1.0      .28    1.2      .09     .5      .10    1.0 
   Other leave....................     .07     .3      .09     .4      .04     .2      .03     .3 
                                                                                                  
  Supplemental pay................     .44    2.4      .45    2.0      .61    3.5      .18    1.7 
   Premium pay....................     .18    1.0      .10     .4      .40    2.3      .09     .9 
   Shift pay......................     .05     .3      .05     .2      .07     .4      .04     .4 
   Nonproduction bonuses..........     .21    1.1      .31    1.4      .14     .8      .04     .4 
                                                                                                  
  Insurance.......................    1.29    6.8     1.46    6.5     1.37    7.9      .64    6.3 
   Life insurance.................     .05     .2      .06     .2      .05     .3      .02     .2 
   Health insurance...............    1.19    6.3     1.34    6.0     1.27    7.4      .60    5.9 
   Sickness and accident insurance     .03     .2      .03     .1      .04     .2      .02     .2 
   Long-term disability insurance.     .02     .1      .03     .1    (1)     (1)     (1)     (1)  
                                                                                                  
  Retirement and savings..........     .75    4.0      .91    4.1      .68    3.9      .38    3.7 
   Defined benefit pension........     .52    2.7      .59    2.6      .49    2.8      .33    3.2 
   Defined contribution pension...     .23    1.2      .32    1.4      .19    1.1      .05     .5 
                                                                                                  
  Legally required benefits.......    1.59    8.5     1.65    7.3     1.85   10.7     1.03   10.1 
   Social Security................    1.08    5.7     1.28    5.7      .99    5.7      .61    6.0 
    OASDI(2)......................     .86    4.6     1.02    4.5      .80    4.7      .49    4.8 
    Medicare......................     .22    1.1      .26    1.2      .19    1.1      .12    1.2 
   Federal unemployment...........     .03     .1      .02     .1      .03     .2      .03     .3 
   State unemployment.............     .11     .6      .10     .5      .13     .7      .09     .9 
   Workers' compensation..........     .38    2.0      .24    1.1      .70    4.1      .30    2.9 
                                                                                                  
  Other benefits(3)...............     .03     .1      .03     .1      .03     .2    (1)     (1)  

  1 Cost per hour worked is $0.01 or less.
  2 OASDI is the abbreviation for Old-Age, Survivors, and Disability Insurance.  The total
employer's cost for Social Security is comprised of an OASDI portion and a medicare portion.
  3 Includes severance pay and supplemental unemployment benefits.

Table 2. CIVILIAN WORKERS: Employer costs per hour worked for employee compensation, and costs as a
percent of total compensation, by occupational and industry group, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                    Total    Wages                                                        
              Series               compen-   and                                   Retire- Legally        
                                    sation salari-                 Supple-           ment  requir-  Other 
                                              es    Total    Paid   mental  Insur-   and      ed    bene- 
                                                            leave    pay     ance  savings benefi- fits(1)
                                                                                              ts          
                                                                                                          
                                                                                                          
                                   
                                                            Cost per hour worked
                                   
                                                                                                          
                                                                                                          
                                                                                                          
Civilian workers..................  $18.82  $13.48   $5.34   $1.24   $0.44   $1.29   $0.75   $1.59   $0.03
                                                                                                          
  Occupational group                                                                                      
    White-collar occupations......   22.52   16.43    6.09    1.59     .45    1.46     .91    1.65     .03
      Professional specialty and                                                                          
technical.........................   30.09   22.10    7.99    2.01     .54    1.86    1.45    2.09     .04
        Professional..............   31.14   23.00    8.14    2.02     .55    1.90    1.51    2.12     .04
          Nurses..................   29.16   21.10    8.07    2.18    1.18    1.52     .81    2.36   (2)  
          Teachers................   31.46   23.94    7.52    1.49     .08    2.03    1.92    1.98     .03
        Technical.................   24.94   17.69    7.25    1.96     .51    1.64    1.13    1.96     .05
      Executive, administrative,                                                                          
and managerial....................   32.90   23.71    9.20    2.88     .75    1.84    1.38    2.30     .05
      Administrative support                                                                              
including clerical................   15.17   10.72    4.45    1.12     .26    1.33     .54    1.17     .02
                                                                                                          
    Blue-collar occupations.......   17.28   11.72    5.56    1.02     .61    1.37     .68    1.85     .03
                                                                                                          
    Service occupations...........   10.17    7.37    2.80     .57     .18     .64     .38    1.03   (2)  
                                                                                                          
                                                                                                          
  Industry group                                                                                          
    Services......................   19.90   14.67    5.23    1.29     .29    1.28     .84    1.51   (2)  
      Health services.............   20.04   14.14    5.91    1.66     .57    1.44     .64    1.58   (2)  
        Hospitals.................   21.71   15.10    6.61    1.91     .68    1.65     .71    1.64     .02
      Educational services........   25.57   18.95    6.62    1.53     .09    1.83    1.52    1.63     .02
        Elementary and secondary                                                                          
education.........................   24.80   18.45    6.35    1.34     .06    1.91    1.47    1.54     .03
        Higher education..........   29.29   21.38    7.91    2.13     .15    1.83    1.92    1.88   (2)  
                                   
                                                        Percent of total compensation
                                   
                                                                                                          
                                                                                                          
                                                                                                          
Civilian workers..................  100.0%   71.6%   28.4%    6.6%    2.4%    6.8%    4.0%    8.5%    0.1%
                                                                                                          
  Occupational group                                                                                      
    White-collar occupations......  100.0    72.9    27.1     7.0     2.0     6.5     4.1     7.3      .1 
      Professional specialty and                                                                          
technical.........................  100.0    73.4    26.6     6.7     1.8     6.2     4.8     7.0      .1 
        Professional..............  100.0    73.8    26.2     6.5     1.8     6.1     4.9     6.8      .1 
          Nurses..................  100.0    72.3    27.7     7.5     4.0     5.2     2.8     8.1    (2)  
          Teachers................  100.0    76.1    23.9     4.7      .3     6.4     6.1     6.3      .1 
        Technical.................  100.0    70.9    29.1     7.9     2.0     6.6     4.5     7.9      .2 
      Executive, administrative,                                                                          
and managerial....................  100.0    72.0    28.0     8.8     2.3     5.6     4.2     7.0      .2 
      Administrative support                                                                              
including clerical................  100.0    70.7    29.3     7.4     1.7     8.8     3.6     7.7      .1 
                                                                                                          
    Blue-collar occupations.......  100.0    67.8    32.2     5.9     3.5     7.9     3.9    10.7      .2 
                                                                                                          
    Service occupations...........  100.0    72.5    27.5     5.6     1.7     6.3     3.7    10.1    (2)  
                                                                                                          
                                                                                                          
  Industry group                                                                                          
    Services......................  100.0    73.7    26.3     6.5     1.4     6.4     4.2     7.6    (2)  
      Health services.............  100.0    70.5    29.5     8.3     2.8     7.2     3.2     7.9    (2)  
        Hospitals.................  100.0    69.6    30.4     8.8     3.1     7.6     3.3     7.6      .1 
      Educational services........  100.0    74.1    25.9     6.0      .4     7.2     5.9     6.4      .1 
        Elementary and secondary                                                                          
education.........................  100.0    74.4    25.6     5.4      .3     7.7     5.9     6.2      .1 
        Higher education..........  100.0    73.0    27.0     7.3      .5     6.2     6.5     6.4    (2)  

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.


Table 3. STATE AND LOCAL GOVERNMENT BY BROAD OCCUPATIONAL AND INDUSTRY CATEGORIES: Employer costs
per hour worked for employee compensation, and costs as a percent of total compensation, March
1996

                                                                                                  
                                                                                                  
                                    All workers in   White-collar      Service         Service    
                                   State and local   occupations     occupations      industries  
           Compensation              governments                                                  
            component                                                                             
                                                                                                  
                                     Cost  Percent   Cost  Percent   Cost  Percent   Cost  Percent
                                                                                                  
                                                                                                  
                                                                                                  
Total compensation................  $25.73  100.0%  $28.56  100.0%  $18.92  100.0%  $26.98  100.0%
                                                                                                  
 Wages and salaries...............   17.95   69.8    20.43   71.5    12.09   63.9    19.43   72.0 
                                                                                                  
 Total benefits...................    7.77   30.2     8.13   28.5     6.83   36.1     7.55   28.0 
                                                                                                  
  Paid leave......................    1.99    7.8     2.08    7.3     1.72    9.1     1.83    6.8 
   Vacations......................     .68    2.7      .65    2.3      .73    3.8      .51    1.9 
   Holidays.......................     .65    2.5      .69    2.4      .55    2.9      .62    2.3 
   Sick leave.....................     .51    2.0      .57    2.0      .33    1.7      .54    2.0 
   Other leave....................     .15     .6      .17     .6      .11     .6      .16     .6 
                                                                                                  
  Supplemental pay................     .22     .9      .14     .5      .42    2.2      .15     .6 
   Premium pay....................     .11     .4      .04     .1      .22    1.2      .05     .2 
   Shift pay......................     .05     .2      .04     .1      .11     .6      .05     .2 
   Nonproduction bonuses..........     .06     .2      .06     .2      .09     .5      .05     .2 
                                                                                                  
  Insurance.......................    2.07    8.1     2.19    7.7     1.73    9.2     2.09    7.7 
   Life insurance.................     .05     .2      .05     .2      .04     .2      .05     .2 
   Health insurance...............    1.98    7.7     2.09    7.3     1.66    8.8     2.00    7.4 
   Sickness and accident insurance     .02     .1      .02     .1      .02     .1    (1)     (1)  
   Long-term disability insurance.     .02     .1      .03     .1    (1)     (1)       .02     .1 
                                                                                                  
  Retirement and savings..........    1.90    7.4     2.02    7.1     1.71    9.0     1.88    7.0 
   Defined benefit pension........    1.76    6.9     1.86    6.5     1.65    8.7     1.72    6.4 
   Defined contribution pension...     .13     .5      .16     .6      .06     .3      .15     .6 
                                                                                                  
  Legally required benefits.......    1.56    6.1     1.67    5.8     1.22    6.4     1.58    5.8 
   Social Security................    1.21    4.7     1.37    4.8      .78    4.1     1.30    4.8 
    OASDI(2)......................     .95    3.7     1.07    3.7      .61    3.2     1.02    3.8 
    Medicare......................     .26    1.0      .30    1.0      .17     .9      .28    1.0 
   Federal unemployment...........   (1)     (1)     (1)     (1)     (1)     (1)     (1)     (1)  
   State unemployment.............     .04     .2      .04     .1      .05     .3      .04     .1 
   Workers' compensation..........     .31    1.2      .26     .9      .38    2.0      .24     .9 
                                                                                                  
  Other benefits(3)...............     .03     .1      .03     .1      .03     .1      .03     .1 

  1 Cost per hour worked is $0.01 or less.
  2 OASDI is the abbreviation for Old-Age, Survivors, and Disability Insurance.  The total
employer's cost for Social Security is comprised of an OASDI portion and a medicare portion.
  3 Includes severance pay and supplemental unemployment benefits.

Table 4. STATE AND LOCAL GOVERNMENT: Employer costs per hour worked for employee compensation, and costs
as a percent of total compensation, by occupational and industry group, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                    Total    Wages                                                        
              Series               compen-   and                                   Retire- Legally        
                                    sation salari-                 Supple-           ment  requir-  Other 
                                              es    Total    Paid   mental  Insur-   and      ed    bene- 
                                                            leave    pay     ance  savings benefi- fits(1)
                                                                                              ts          
                                                                                                          
                                                                                                          
                                   
                                                            Cost per hour worked
                                   
                                                                                                          
                                                                                                          
                                                                                                          
State and local government workers  $25.73  $17.95   $7.77   $1.99   $0.22   $2.07   $1.90   $1.56   $0.03
                                                                                                          
 Occupational group                                                                                       
   White-collar occupations.......   28.56   20.43    8.13    2.08     .14    2.19    2.02    1.67     .03
     Professional specialty and                                                                           
technical.........................   33.81   24.86    8.95    2.07     .16    2.32    2.44    1.92     .04
       Professional...............   35.14   25.97    9.17    2.08     .13    2.39    2.55    1.98     .04
         Teachers.................   37.56   28.14    9.43    1.92     .06    2.52    2.84    2.05     .05
     Executive, administrative,                                                                           
and managerial....................   32.81   22.72   10.09    3.29     .18    2.25    2.40    1.96   (2)  
     Administrative support                                                                               
including clerical................   16.55   10.93    5.61    1.51     .09    1.92    1.04    1.05   (2)  
                                                                                                          
   Blue-collar occupations........   20.88   13.56    7.32    1.95     .36    1.97    1.51    1.50     .03
                                                                                                          
   Service occupations............   18.92   12.09    6.83    1.72     .42    1.73    1.71    1.22     .03
                                                                                                          
                                                                                                          
 Industry group                                                                                           
   Services.......................   26.98   19.43    7.55    1.83     .15    2.09    1.88    1.58     .03
     Health services..............   21.86   14.49    7.37    2.26     .57    1.79    1.18    1.56     .02
       Hospitals..................   22.29   14.88    7.41    2.32     .55    1.74    1.21    1.56     .03
     Educational services.........   28.21   20.59    7.62    1.74     .09    2.13    2.03    1.60     .03
       Elementary and secondary                                                                           
education.........................   28.04   20.58    7.45    1.59     .06    2.23    1.99    1.55     .04
       Higher education...........   29.25   21.08    8.17    2.16     .17    1.89    2.17    1.77   (2)  
   Public administration..........   23.39   15.24    8.15    2.31     .31    2.01    2.03    1.46     .03
                                   
                                                        Percent of total compensation
                                   
                                                                                                          
                                                                                                          
                                                                                                          
State and local government workers  100.0%   69.8%   30.2%    7.8%    0.9%    8.1%    7.4%    6.1%    0.1%
                                                                                                          
 Occupational group                                                                                       
   White-collar occupations.......  100.0    71.5    28.5     7.3      .5     7.7     7.1     5.8      .1 
     Professional specialty and                                                                           
technical.........................  100.0    73.5    26.5     6.1      .5     6.9     7.2     5.7      .1 
       Professional...............  100.0    73.9    26.1     5.9      .4     6.8     7.2     5.6      .1 
         Teachers.................  100.0    74.9    25.1     5.1      .2     6.7     7.6     5.4      .1 
     Executive, administrative,                                                                           
and managerial....................  100.0    69.2    30.8    10.0      .5     6.8     7.3     6.0    (2)  
     Administrative support                                                                               
including clerical................  100.0    66.1    33.9     9.1      .5    11.6     6.3     6.3    (2)  
                                                                                                          
   Blue-collar occupations........  100.0    64.9    35.1     9.3     1.7     9.4     7.2     7.2      .1 
                                                                                                          
   Service occupations............  100.0    63.9    36.1     9.1     2.2     9.2     9.0     6.4      .1 
                                                                                                          
                                                                                                          
 Industry group                                                                                           
   Services.......................  100.0    72.0    28.0     6.8      .6     7.7     7.0     5.8      .1 
     Health services..............  100.0    66.3    33.7    10.3     2.6     8.2     5.4     7.1      .1 
       Hospitals..................  100.0    66.8    33.2    10.4     2.5     7.8     5.4     7.0      .1 
     Educational services.........  100.0    73.0    27.0     6.2      .3     7.6     7.2     5.7      .1 
       Elementary and secondary                                                                           
education.........................  100.0    73.4    26.6     5.7      .2     8.0     7.1     5.5      .1 
       Higher education...........  100.0    72.1    27.9     7.4      .6     6.5     7.4     6.1    (2)  
   Public administration..........  100.0    65.1    34.9     9.9     1.3     8.6     8.7     6.2      .1 

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.


Table 5. PRIVATE INDUSTRY BY BROAD INDUSTRY CATEGORIES: Employer costs per hour worked for employee compensation,
and costs as a percent of total compensation, March 1996

                                                                                                                  
                                                                                                                  
                                    All workers in Goods-producin- Service-produc-                 Nonmanufacturi-
                                       private           g(1)           ing(2)      Manufacturing         ng      
           Compensation                industry                                                                   
            component                                                                                             
                                                                                                                  
                                     Cost  Percent   Cost  Percent   Cost  Percent   Cost  Percent   Cost  Percent
                                                                                                                  
                                                                                                                  
                                                                                                                  
Total compensation................  $17.49  100.0%  $21.27  100.0%  $16.28  100.0%  $20.99  100.0%  $16.69  100.0%
                                                                                                                  
 Wages and salaries...............   12.58   71.9    14.38   67.6    12.01   73.7    14.13   67.3    12.23   73.3 
                                                                                                                  
 Total benefits...................    4.91   28.1     6.89   32.4     4.27   26.3     6.86   32.7     4.46   26.7 
                                                                                                                  
  Paid leave......................    1.12    6.4     1.43    6.7     1.02    6.2     1.60    7.6     1.00    6.0 
   Vacation pay...................     .55    3.2      .76    3.6      .49    3.0      .83    4.0      .49    2.9 
   Holiday pay....................     .38    2.2      .51    2.4      .34    2.1      .58    2.8      .33    2.0 
   Sick leave.....................     .14     .8      .11     .5      .15     .9      .12     .6      .14     .8 
   Other leave pay................     .05     .3      .05     .2      .05     .3      .06     .3      .05     .3 
                                                                                                                  
  Supplemental pay................     .49    2.8      .85    4.0      .38    2.3      .88    4.2      .40    2.4 
   Premium pay....................     .20    1.1      .42    2.0      .13     .8      .42    2.0      .15     .9 
   Nonproduction bonuses..........     .24    1.4      .36    1.7      .20    1.2      .37    1.8      .21    1.3 
   Shift pay......................     .06     .3      .07     .3      .05     .3      .09     .4      .05     .3 
                                                                                                                  
  Insurance.......................    1.14    6.5     1.67    7.8      .97    5.9     1.72    8.2     1.00    6.0 
   Life insurance.................     .04     .3      .06     .3      .04     .2      .06     .3      .04     .2 
   Health insurance...............    1.04    5.9     1.52    7.2      .88    5.4     1.56    7.5      .92    5.5 
   Sickness and accident insurance     .03     .2      .06     .3      .03     .2      .07     .3      .03     .2 
   Long-term disability insurance.     .02     .1      .02     .1      .02     .1      .02     .1      .02     .1 
                                                                                                                  
  Retirement and savings..........     .55    3.1      .80    3.7      .47    2.9      .71    3.4      .51    3.0 
   Defined benefit pension........     .30    1.7      .48    2.3      .24    1.5      .42    2.0      .27    1.6 
   Defined contribution pension...     .25    1.4      .32    1.5      .23    1.4      .29    1.4      .24    1.4 
                                                                                                                  
  Legally required benefits.......    1.59    9.1     2.08    9.8     1.44    8.8     1.86    8.9     1.53    9.2 
   Social Security................    1.05    6.0     1.22    5.8      .99    6.1     1.22    5.8     1.01    6.0 
    OASDI(3)......................     .84    4.8      .99    4.6      .79    4.9      .98    4.7      .81    4.8 
    Medicare......................     .21    1.2      .24    1.1      .20    1.2      .24    1.1      .20    1.2 
   Federal unemployment insurance.     .03     .2      .03     .1      .03     .2      .03     .1      .03     .2 
   State unemployment insurance...     .12     .7      .16     .7      .11     .6      .13     .6      .11     .7 
   Workers' compensation..........     .40    2.3      .67    3.2      .31    1.9      .48    2.3      .38    2.3 
                                                                                                                  
  Other benefits(4)...............     .03     .2      .07     .3    (5)     (5)       .08     .4    (5)     (5)  

  1 Includes mining, construction, and manufacturing.
  2 Includes transportation, communication, and public utilities; wholesale and retail trade; finance, insurance,
and real estate; and service industries.
  3 OASDI is the abbreviation for Old-Age, Survivors, and Disability Insurance.  The total employer's cost for
Social Security is comprised of an OASDI portion and a medicare portion.
  4 Includes severance pay and supplemental unemployment benefits.
  5 Cost per hour worked is $0.01 or less.

Table 6. PRIVATE INDUSTRY BY BROAD OCCUPATIONAL CATEGORIES: Employer costs per hour worked for
employee compensation, and costs as a percent of total compensation, March 1996

                                                                                                  
                                                                                                  
                                    All workers in                                                
                                       private       White-collar    Blue-collar       Service    
           Compensation                industry                                                   
            component                                                                             
                                                                                                  
                                     Cost  Percent   Cost  Percent   Cost  Percent   Cost  Percent
                                                                                                  
                                                                                                  
                                                                                                  
Total compensation................  $17.49  100.0%  $21.10  100.0%  $17.04  100.0%   $8.61  100.0%
                                                                                                  
 Wages and salaries...............   12.58   71.9    15.44   73.2    11.61   68.1     6.53   75.9 
                                                                                                  
 Total benefits...................    4.91   28.1     5.66   26.8     5.44   31.9     2.07   24.1 
                                                                                                  
  Paid leave......................    1.12    6.4     1.50    7.1      .95    5.6      .36    4.2 
   Vacation pay...................     .55    3.2      .72    3.4      .51    3.0      .18    2.1 
   Holiday pay....................     .38    2.2      .51    2.4      .34    2.0      .11    1.3 
   Sick leave.....................     .14     .8      .20    1.0      .07     .4      .06     .7 
   Other leave pay................     .05     .3      .07     .3      .04     .2      .02     .2 
                                                                                                  
  Supplemental pay................     .49    2.8      .54    2.6      .63    3.7      .14    1.6 
   Premium pay....................     .20    1.1      .12     .6      .41    2.4      .07     .8 
   Nonproduction bonuses..........     .24    1.4      .37    1.8      .15     .9      .04     .4 
   Shift pay......................     .06     .3      .06     .3      .07     .4      .03     .4 
                                                                                                  
  Insurance.......................    1.14    6.5     1.28    6.1     1.33    7.8      .45    5.2 
   Life insurance.................     .04     .3      .06     .3      .05     .3    (1)     (1)  
   Health insurance...............    1.04    5.9     1.16    5.5     1.23    7.2      .41    4.8 
   Sickness and accident insurance     .03     .2      .04     .2      .04     .2      .02     .2 
   Long-term disability insurance.     .02     .1      .03     .2    (1)     (1)     (1)     (1)  
                                                                                                  
  Retirement and savings..........     .55    3.1      .66    3.1      .62    3.6      .13    1.5 
   Defined benefit pension........     .30    1.7      .30    1.4      .42    2.5      .08     .9 
   Defined contribution pension...     .25    1.4      .36    1.7      .20    1.2      .05     .6 
                                                                                                  
  Legally required benefits.......    1.59    9.1     1.64    7.8     1.87   11.0     1.00   11.6 
   Social Security................    1.05    6.0     1.25    5.9      .99    5.8      .58    6.8 
    OASDI(2)......................     .84    4.8     1.00    4.7      .80    4.7      .47    5.5 
    Medicare......................     .21    1.2      .25    1.2      .19    1.1      .11    1.3 
   Federal unemployment insurance.     .03     .2      .03     .1      .03     .2      .03     .4 
   State unemployment insurance...     .12     .7      .12     .6      .13     .8      .09    1.1 
   Workers' compensation..........     .40    2.3      .24    1.1      .72    4.2      .29    3.3 
                                                                                                  
  Other benefits(3)...............     .03     .2      .03     .1      .03     .2    (1)     (1)  

  1 Cost per hour worked is $0.01 or less.
  2 OASDI is the abbreviation for Old-Age, Survivors, and Disability Insurance.  The total
employer's cost for Social Security is comprised of an OASDI portion and a medicare portion.
  3 Includes severance pay and supplemental unemployment benefits.

Table 7. PRIVATE INDUSTRY BY REGION AND BARGAINING STATUS: Employer costs per hour worked for employee compensation, and costs as
a percent of total compensation, March 1996

                                                                                                                                  
                                                                                                                                  
                                                                Region                                    Bargaining status       
                                                                                                                                  
           Compensation                                                                                                           
            component                 Northeast         South          Midwest           West           Union          Nonunion   
                                                                                                                                  
                                                                                                                                  
                                     Cost  Percent   Cost  Percent   Cost  Percent   Cost  Percent   Cost  Percent   Cost  Percent
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
Total compensation................  $20.57  100.0%  $15.62  100.0%  $16.30  100.0%  $18.78  100.0%  $23.31  100.0%  $16.61  100.0%
                                                                                                                                  
 Wages and salaries...............   14.58   70.9    11.36   72.7    11.59   71.1    13.72   73.1    14.93   64.1    12.23   73.6 
                                                                                                                                  
 Total benefits...................    5.98   29.1     4.26   27.3     4.71   28.9     5.06   26.9     8.38   35.9     4.39   26.4 
                                                                                                                                  
  Paid leave......................    1.45    7.1      .93    6.0     1.02    6.2     1.18    6.3     1.63    7.0     1.04    6.3 
   Vacation pay...................     .69    3.3      .47    3.0      .52    3.2      .58    3.1      .89    3.8      .50    3.0 
   Holiday pay....................     .49    2.4      .32    2.0      .35    2.2      .40    2.1      .49    2.1      .36    2.2 
   Sick leave.....................     .20    1.0      .11     .7      .11     .6      .15     .8      .17     .7      .13     .8 
   Other leave pay................     .07     .4      .04     .3      .04     .2      .05     .3      .07     .3      .05     .3 
                                                                                                                                  
  Supplemental pay................     .61    3.0      .38    2.4      .51    3.2      .52    2.8      .84    3.6      .44    2.7 
   Premium pay....................     .19     .9      .18    1.2      .23    1.4      .19    1.0      .54    2.3      .15     .9 
   Nonproduction bonuses..........     .36    1.7      .16    1.0      .22    1.3      .27    1.4      .17     .7      .25    1.5 
   Shift pay......................     .06     .3      .04     .2      .07     .4      .07     .4      .13     .5      .04     .3 
                                                                                                                                  
  Insurance.......................    1.42    6.9     1.01    6.5     1.12    6.9     1.05    5.6     2.24    9.6      .97    5.8 
   Life insurance.................     .05     .3      .04     .3      .04     .3      .04     .2      .08     .4      .04     .2 
   Health insurance...............    1.28    6.2      .92    5.9     1.03    6.3      .97    5.2     2.05    8.8      .88    5.3 
   Sickness and accident insurance     .06     .3      .03     .2      .03     .2      .02     .1      .08     .3      .03     .2 
   Long-term disability insurance.     .02     .1      .02     .1      .02     .1      .02     .1      .02     .1      .02     .1 
                                                                                                                                  
  Retirement and savings..........     .63    3.1      .50    3.2      .55    3.3      .53    2.8     1.32    5.7      .43    2.6 
   Defined benefit pension........     .30    1.5      .27    1.7      .32    2.0      .29    1.5     1.06    4.5      .18    1.1 
   Defined contribution pension...     .33    1.6      .23    1.5      .22    1.4      .24    1.3      .27    1.1      .25    1.5 
                                                                                                                                  
  Legally required benefits.......    1.85    9.0     1.42    9.1     1.48    9.1     1.75    9.3     2.28    9.8     1.49    9.0 
   Social Security................    1.20    5.8      .94    6.0      .98    6.0     1.14    6.1     1.28    5.5     1.01    6.1 
    OASDI(1)......................     .96    4.7      .76    4.9      .79    4.9      .91    4.9     1.04    4.4      .81    4.9 
    Medicare......................     .24    1.2      .19    1.2      .19    1.2      .22    1.2      .25    1.1      .20    1.2 
   Federal unemployment insurance.     .03     .2      .03     .2      .03     .2      .03     .2      .03     .1      .03     .2 
   State unemployment insurance...     .18     .9      .07     .5      .11     .7      .13     .7      .16     .7      .11     .7 
   Workers' compensation..........     .44    2.1      .37    2.4      .36    2.2      .45    2.4      .81    3.5      .33    2.0 
                                                                                                                                  
  Other benefits(2)...............     .03     .1      .02     .1      .03     .2      .03     .1      .07     .3      .02     .1 

  1 OASDI is the abbreviation for Old-Age, Survivors, and Disability Insurance.  The total employer's cost for Social Security is
comprised of an OASDI portion and a medicare portion.
  2 Includes severance pay and supplemental unemployment benefits.

Table 8. PRIVATE INDUSTRY BY ESTABLISHMENT EMPLOYMENT SIZE: Employer costs per hour worked for employee
compensation, and costs as a percent of total compensation, March 1996

                                                                                                                  
                                                                                                                  
                                    All workers in       1-99                                                     
                                       private         workers                   100 workers or more              
                                       industry                                                                   
                                                                                                                  
           Compensation                                                                                           
            component                                                   Total          100-499      500 workers or
                                                                                       workers           more     
                                     Cost  Percent   Cost  Percent                                                
                                                                                                                  
                                                                     Cost  Percent   Cost  Percent   Cost  Percent
                                                                                                                  
                                                                                                                  
                                                                                                                  
Total compensation................  $17.49  100.0%  $14.85  100.0%  $20.09  100.0%  $16.61  100.0%  $24.03  100.0%
                                                                                                                  
 Wages and salaries...............   12.58   71.9    11.09   74.7    14.05   69.9    11.90   71.6    16.49   68.6 
                                                                                                                  
 Total benefits...................    4.91   28.1     3.76   25.3     6.04   30.1     4.72   28.4     7.55   31.4 
                                                                                                                  
  Paid leave......................    1.12    6.4     0.77    5.2     1.46    7.2     1.03    6.2     1.94    8.1 
   Vacations......................    0.55    3.2     0.37    2.5     0.73    3.6     0.51    3.0     0.98    4.1 
   Holidays.......................    0.38    2.2     0.27    1.8     0.48    2.4     0.36    2.1     0.63    2.6 
   Sick leave.....................    0.14    0.8     0.10    0.6     0.18    0.9     0.12    0.7     0.24    1.0 
   Other leave....................    0.05    0.3     0.03    0.2     0.07    0.3     0.05    0.3     0.09    0.4 
                                                                                                                  
  Supplemental pay................    0.49    2.8     0.36    2.4     0.63    3.1     0.50    3.0     0.77    3.2 
   Premium pay....................    0.20    1.1     0.13    0.8     0.27    1.3     0.24    1.4     0.31    1.3 
   Shift pay......................    0.06    0.3    (1)     (1)      0.10    0.5     0.06    0.4     0.14    0.6 
   Nonproduction bonuses..........    0.24    1.4     0.22    1.5     0.26    1.3     0.21    1.3     0.32    1.3 
                                                                                                                  
  Insurance.......................    1.14    6.5     0.80    5.4     1.47    7.3     1.15    6.9     1.82    7.6 
   Life insurance.................    0.04    0.3     0.03    0.2     0.06    0.3     0.04    0.3     0.07    0.3 
   Health insurance...............    1.04    5.9     0.74    5.0     1.33    6.6     1.05    6.3     1.65    6.9 
   Sickness and accident insurance    0.03    0.2     0.02    0.1     0.05    0.3     0.04    0.2     0.06    0.3 
   Long-term disability insurance.    0.02    0.1    (1)     (1)      0.03    0.1     0.02    0.1     0.04    0.2 
                                                                                                                  
  Retirement and savings..........    0.55    3.1     0.34    2.3     0.75    3.7     0.49    3.0     1.03    4.3 
   Defined benefit pension........    0.30    1.7     0.16    1.1     0.43    2.2     0.26    1.6     0.63    2.6 
   Defined contribution pension...    0.25    1.4     0.18    1.2     0.31    1.6     0.23    1.4     0.41    1.7 
                                                                                                                  
  Legally required benefits.......    1.59    9.1     1.48   10.0     1.70    8.5     1.52    9.1     1.90    7.9 
   Social Security................    1.05    6.0     0.92    6.2     1.17    5.8     0.98    5.9     1.38    5.7 
    OASDI(2)......................    0.84    4.8     0.74    5.0     0.94    4.7     0.79    4.8     1.11    4.6 
    Medicare......................    0.21    1.2     0.18    1.2     0.23    1.1     0.19    1.2     0.27    1.1 
   Federal unemployment...........    0.03    0.2     0.03    0.2     0.03    0.1     0.03    0.2     0.03    0.1 
   State unemployment.............    0.12    0.7     0.12    0.8     0.12    0.6     0.12    0.7     0.11    0.5 
   Workers' compensation..........    0.40    2.3     0.41    2.8     0.38    1.9     0.38    2.3     0.38    1.6 
                                                                                                                  
  Other benefits(3)...............    0.03    0.2    (1)     (1)      0.05    0.2     0.02    0.1     0.08    0.3 

  1 Cost per hour worked is $0.01 or less.
  2 OASDI is the abbreviation for Old-Age, Survivors, and Disability Insurance.  The total employer's cost for
Social Security is comprised of an OASDI portion and a medicare portion.
  3 Includes severance pay and supplemental unemployment benefits.

Table 9. PRIVATE INDUSTRY BY FULL-TIME AND PART-TIME STATUS: Employer costs per hour worked for employee
compensation, and costs as a percent of total compensation, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                    Total    Wages                                                        
              Series               compen-   and                                   Retire- Legally        
                                    sation salari-                 Supple-           ment  requir-  Other 
                                              es    Total    Paid   mental  Insur-   and      ed    bene- 
                                                            leave    pay     ance  savings benefi- fits(1)
                                                                                              ts          
                                                                                                          
                                                                                                          
                                   
                                                            Cost per hour worked
                                   
                                                                                                          
                                                                                                          
                                                                                                          
All full-time workers in private                                                                          
industry..........................  $20.01  $14.16   $5.85   $1.38   $0.60   $1.40   $0.67   $1.76   $0.03
                                                                                                          
  White-collar occupations........   23.53   17.00    6.53    1.79     .63    1.52     .78    1.77     .04
     Sales occupations............   18.89   14.45    4.44     .93     .57    1.01     .40    1.51   (2)  
     Administrative support,                                                                              
including clerical................   15.88   11.20    4.68    1.18     .34    1.38     .52    1.24     .02
  Blue-collar occupations.........   17.96   12.13    5.83    1.04     .68    1.45     .67    1.96     .04
  Service occupations.............   10.87    7.88    2.99     .63     .22     .76     .22    1.15   (2)  
                                                                                                          
  Goods-producing industries(3)...   21.54   14.53    7.01    1.46     .87    1.70     .81    2.10     .07
     Construction.................   21.88   15.01    6.87     .73     .71    1.46    1.08    2.89   (2)  
     Manufacturing................   20.00   13.46    6.54    1.19     .99    1.69     .79    1.79     .09
  Service-producing industries(4).   19.33   14.00    5.33    1.35     .48    1.27     .61    1.61     .02
     Transportation and public                                                                            
utilities.........................   25.82   17.42    8.40    2.01     .64    2.17    1.23    2.31     .03
     Wholesale trade..............   19.88   14.53    5.35    1.24     .49    1.35     .51    1.74     .02
     Retail trade.................   12.43    9.60    2.82     .58     .22     .63     .18    1.21   (2)  
     Finance, insurance, and real                                                                         
estate............................   23.87   16.93    6.94    1.78     .95    1.63     .89    1.66     .04
     Service industries...........   19.58   14.26    5.32    1.45     .43    1.23     .61    1.59   (2)  
                                                                                                          
                                                                                                          
All part-time workers in private                                                                          
industry..........................    9.19    7.38    1.82     .25     .15     .27     .13    1.03   (2)  
                                                                                                          
  White-collar occupations........   11.71    9.41    2.30     .39     .22     .37     .17    1.15   (2)  
     Sales occupations............    7.79    6.25    1.54     .22     .13     .25     .11     .83   (2)  
     Administrative support,                                                                              
including clerical................   10.19    8.18    2.01     .36     .13     .36     .16     .99   (2)  
  Blue-collar occupations.........    9.37    7.22    2.14     .21     .17     .34     .24    1.18   (2)  
  Service occupations.............    6.41    5.23    1.19     .11     .06     .14     .03     .84   (2)  
                                                                                                          
  Goods-producing industries(3)...   10.92    8.61    2.32     .30     .21     .27     .12    1.41   (2)  
  Service-producing industries(4).    9.15    7.34    1.80     .25     .14     .27     .13    1.02   (2)  
     Retail trade.................    6.68    5.42    1.27     .13     .09     .17     .07     .80   (2)  
     Service industries...........   11.18    8.99    2.19     .34     .19     .32     .13    1.20   (2)  
                                   
                                                        Percent of total compensation
                                   
                                                                                                          
                                                                                                          
                                                                                                          
All full-time workers in private                                                                          
industry..........................  100.0%   70.8%   29.2%    6.9%    3.0%    7.0%    3.4%    8.8%    0.2%
                                                                                                          
  White-collar occupations........  100.0    72.3    27.7     7.6     2.7     6.4     3.3     7.5      .2 
     Sales occupations............  100.0    76.5    23.5     4.9     3.0     5.4     2.1     8.0    (2)  
     Administrative support,                                                                              
including clerical................  100.0    70.5    29.5     7.5     2.1     8.7     3.3     7.8      .1 
  Blue-collar occupations.........  100.0    67.5    32.5     5.8     3.8     8.1     3.7    10.9      .2 
  Service occupations.............  100.0    72.5    27.5     5.8     2.0     7.0     2.0    10.6    (2)  
                                                                                                          
  Goods-producing industries(3)...  100.0    67.4    32.6     6.8     4.0     7.9     3.8     9.7      .3 
     Construction.................  100.0    68.6    31.4     3.3     3.2     6.7     4.9    13.2    (2)  
     Manufacturing................  100.0    67.3    32.7     6.0     5.0     8.4     3.9     9.0      .4 
  Service-producing industries(4).  100.0    72.4    27.6     7.0     2.5     6.5     3.2     8.3      .1 
     Transportation and public                                                                            
utilities.........................  100.0    67.5    32.5     7.8     2.5     8.4     4.8     8.9      .1 
     Wholesale trade..............  100.0    73.1    26.9     6.2     2.5     6.8     2.6     8.8      .1 
     Retail trade.................  100.0    77.3    22.7     4.6     1.8     5.0     1.5     9.7    (2)  
     Finance, insurance, and real                                                                         
estate............................  100.0    70.9    29.1     7.5     4.0     6.8     3.7     7.0      .2 
     Service industries...........  100.0    72.8    27.2     7.4     2.2     6.3     3.1     8.1    (2)  
                                                                                                          
                                                                                                          
All part-time workers in private                                                                          
industry..........................  100.0    80.2    19.8     2.7     1.6     2.9     1.4    11.2    (2)  
                                                                                                          
  White-collar occupations........  100.0    80.4    19.6     3.3     1.9     3.1     1.5     9.8    (2)  
     Sales occupations............  100.0    80.2    19.8     2.9     1.7     3.2     1.4    10.6    (2)  
     Administrative support,                                                                              
including clerical................  100.0    80.3    19.7     3.6     1.3     3.5     1.6     9.7    (2)  
  Blue-collar occupations.........  100.0    77.1    22.9     2.2     1.9     3.6     2.6    12.6    (2)  
  Service occupations.............  100.0    81.5    18.5     1.7      .9     2.2      .5    13.2    (2)  
                                                                                                          
  Goods-producing industries(3)...  100.0    78.8    21.2     2.8     1.9     2.5     1.1    12.9    (2)  
  Service-producing industries(4).  100.0    80.3    19.7     2.7     1.6     2.9     1.4    11.1    (2)  
     Retail trade.................  100.0    81.1    18.9     2.0     1.4     2.5     1.0    12.0    (2)  
     Service industries...........  100.0    80.4    19.6     3.1     1.7     2.9     1.2    10.7    (2)  

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.
  3 Includes mining, construction, and manufacturing.
  4 Includes transportation, communication, and public utilities; wholesale and retail trade; finance,
insurance, and real estate; and service industries.

Table 10. PRIVATE INDUSTRY BY OCCUPATIONAL AND INDUSTRY CATEGORIES: Employer costs per hour worked for
employee compensation, and costs as a percent of total compensation, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                    Total    Wages                                                        
              Series               compen-   and                                   Retire- Legally        
                                    sation salari-                 Supple-           ment  requir-  Other 
                                              es    Total    Paid   mental  Insur-   and      ed    bene- 
                                                            leave    pay     ance  savings benefi- fits(1)
                                                                                              ts          
                                                                                                          
                                                                                                          
                                   
                                                            Cost per hour worked
                                   
                                                                                                          
                                                                                                          
All workers in private industry...  $17.49  $12.58   $4.91   $1.12   $0.49   $1.14   $0.55   $1.59   $0.03
                                                                                                          
 Occupational group                                                                                       
  White-collar occupations........   21.10   15.44    5.66    1.50     .54    1.28     .66    1.64     .03
    Professional specialty and                                                                            
technical.........................   29.19   21.25    7.94    2.17     .83    1.64    1.00    2.25     .05
      Professional................   30.80   22.49    8.31    2.30     .95    1.68    1.01    2.32     .05
      Technical...................   24.84   17.90    6.94    1.83     .52    1.54     .97    2.04     .05
    Executive, administrative,                                                                            
managerial........................   33.12   24.07    9.05    2.80     .90    1.75    1.16    2.38     .06
    Sales occupations.............   14.34   11.09    3.25     .64     .39     .70     .28    1.23   (2)  
    Administrative support                                                                                
including clerical................   14.93   10.69    4.23    1.05     .30    1.21     .46    1.20     .02
                                                                                                          
  Blue-collar occupations.........   17.04   11.61    5.44     .95     .63    1.33     .62    1.87     .03
    Precision production, craft,                                                                          
and repair........................   22.12   15.10    7.02    1.31     .74    1.64     .86    2.41     .05
    Machine operators, assemblers,                                                                        
and inspectors....................   15.48   10.22    5.27     .99     .76    1.43     .47    1.56     .05
    Transportation and material                                                                           
moving............................   16.96   11.62    5.34     .83     .54    1.25     .74    1.97   (2)  
    Handlers, equipment cleaners,                                                                         
helpers, and laborers.............   12.07    8.48    3.59     .50     .39     .85     .41    1.43   (2)  
                                                                                                          
  Service occupations.............    8.61    6.53    2.07     .36     .14     .45     .13    1.00   (2)  
                                                                                                          
 Industry group                                                                                           
  Goods-producing industries(3)...   21.27   14.38    6.89    1.43     .85    1.67     .80    2.08     .07
    Construction..................   21.59   14.86    6.73     .71     .69    1.41    1.05    2.86   (2)  
    Manufacturing industries .....   20.99   14.13    6.86    1.60     .88    1.72     .71    1.86     .08
      Durables....................   22.50   14.92    7.58    1.74    1.05    1.90     .75    2.01     .12
      Nondurables.................   18.88   13.03    5.85    1.40     .65    1.47     .65    1.64     .03
                                                                                                          
  Service-producing industries(4).   16.28   12.01    4.27    1.02     .38     .97     .47    1.44   (2)  
    Transportation and public                                                                             
utilities.........................   24.22   16.51    7.71    1.79     .58    1.97    1.15    2.20     .03
    Wholesale trade...............   19.04   13.98    5.06    1.16     .47    1.25     .48    1.68   (2)  
    Retail trade..................    9.54    7.50    2.04     .35     .16     .40     .12    1.00   (2)  
    Finance, insurance, and real                                                                          
estate............................   22.59   16.12    6.48    1.64     .86    1.51     .82    1.61     .04
    Services......................  $17.18  $12.76   $4.42   $1.13   $0.36   $0.97   $0.48   $1.48   (2)  
                                   
                                                        Percent of total compensation
                                   
                                                                                                          
                                                                                                          
All workers in private industry...  100.0%   71.9%   28.1%    6.4%    2.8%    6.5%    3.1%    9.1%    0.2%
                                                                                                          
 Occupational group                                                                                       
  White-collar occupations........  100.0    73.2    26.8     7.1     2.6     6.1     3.1     7.8      .1 
    Professional specialty and                                                                            
technical.........................  100.0    72.8    27.2     7.4     2.9     5.6     3.4     7.7      .2 
      Professional................  100.0    73.0    27.0     7.5     3.1     5.4     3.3     7.5      .2 
      Technical...................  100.0    72.1    27.9     7.4     2.1     6.2     3.9     8.2      .2 
    Executive, administrative,                                                                            
managerial........................  100.0    72.7    27.3     8.5     2.7     5.3     3.5     7.2      .2 
    Sales occupations.............  100.0    77.3    22.7     4.5     2.7     4.9     2.0     8.6    (2)  
    Administrative support                                                                                
including clerical................  100.0    71.6    28.4     7.0     2.0     8.1     3.1     8.0      .1 
                                                                                                          
  Blue-collar occupations.........  100.0    68.1    31.9     5.6     3.7     7.8     3.6    11.0      .2 
    Precision production, craft,                                                                          
and repair........................  100.0    68.3    31.7     5.9     3.3     7.4     3.9    10.9      .2 
    Machine operators, assemblers,                                                                        
and inspectors....................  100.0    66.0    34.0     6.4     4.9     9.2     3.0    10.1      .3 
    Transportation and material                                                                           
moving............................  100.0    68.5    31.5     4.9     3.2     7.4     4.4    11.6    (2)  
    Handlers, equipment cleaners,                                                                         
helpers, and laborers.............  100.0    70.3    29.7     4.1     3.2     7.1     3.4    11.9    (2)  
                                                                                                          
  Service occupations.............  100.0    75.9    24.1     4.2     1.6     5.2     1.5    11.6    (2)  
                                                                                                          
 Industry group                                                                                           
  Goods-producing industries(3)...  100.0    67.6    32.4     6.7     4.0     7.8     3.7     9.8      .3 
    Construction..................  100.0    68.8    31.2     3.3     3.2     6.5     4.9    13.2    (2)  
    Manufacturing industries .....  100.0    67.3    32.7     7.6     4.2     8.2     3.4     8.9      .4 
      Durables....................  100.0    66.3    33.7     7.7     4.7     8.4     3.3     8.9      .5 
      Nondurables.................  100.0    69.0    31.0     7.4     3.4     7.8     3.5     8.7      .2 
                                                                                                          
  Service-producing industries(4).  100.0    73.7    26.3     6.2     2.3     5.9     2.9     8.8    (2)  
    Transportation and public                                                                             
utilities.........................  100.0    68.2    31.8     7.4     2.4     8.1     4.7     9.1      .1 
    Wholesale trade...............  100.0    73.4    26.6     6.1     2.5     6.6     2.5     8.8    (2)  
    Retail trade..................  100.0    78.6    21.4     3.7     1.6     4.2     1.3    10.5    (2)  
    Finance, insurance, and real                                                                          
estate............................  100.0    71.3    28.7     7.2     3.8     6.7     3.6     7.1      .2 
    Services......................  100.0    74.3    25.7     6.6     2.1     5.6     2.8     8.6    (2)  

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.
  3 Includes mining, construction, and manufacturing.
  4 Includes transportation, communication, and public utilities; wholesale and retail trade; finance,
insurance, and real estate; and service industries.

Table 11. PRIVATE GOODS-PRODUCING AND SERVICE-PRODUCING INDUSTRIES: Employer costs per hour worked for
employee compensation, and costs as a percent of total compensation, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                    Total    Wages                                                        
              Series               compen-   and                                   Retire- Legally        
                                    sation salari-                 Supple-           ment  requir-  Other 
                                              es    Total    Paid   mental  Insur-   and      ed    bene- 
                                                            leave    pay     ance  savings benefi- fits(1)
                                                                                              ts          
                                                                                                          
                                                                                                          
                                   
                                                            Cost per hour worked
                                   
                                                                                                          
                                                                                                          
All workers, goods-producing                                                                              
industries(2).....................  $21.27  $14.38   $6.89   $1.43   $0.85   $1.67   $0.80   $2.08   $0.07
                                                                                                          
  White-collar occupations........   28.52   20.01    8.51    2.39     .97    1.90     .96    2.19     .10
    Professional specialty and                                                                            
technical.........................   34.93   24.28   10.66    3.17    1.37    2.28    1.19    2.51     .14
      Professional................   37.51   26.18   11.32    3.38    1.55    2.34    1.27    2.65     .14
      Technical...................   27.51   18.78    8.73    2.54     .83    2.10     .99    2.12     .15
    Executive, administrative,                                                                            
managerial........................   37.24   26.49   10.75    3.13    1.17    2.05    1.37    2.91     .12
    Administrative support                                                                                
including clerical................   16.43   11.40    5.03    1.19     .50    1.45     .47    1.37     .06
                                                                                                          
  Blue-collar occupations.........   18.59   12.28    6.31    1.06     .81    1.59     .74    2.05     .06
    Precision production, craft,                                                                          
and repair........................   23.35   15.54    7.81    1.29     .87    1.81    1.06    2.70     .08
    Machine operators, assemblers,                                                                        
and inspectors....................   16.25   10.57    5.69    1.07     .84    1.58     .52    1.61     .06
    Transportation and material                                                                           
moving............................   18.36   12.03    6.32     .98     .88    1.59     .82    2.04   (3)  
    Handlers, equipment cleaners,                                                                         
helpers, and laborers.............   14.01    9.47    4.54     .57     .55    1.12     .57    1.72   (3)  
                                                                                                          
  Service occupations.............   14.43    9.58    4.85     .92     .77    1.21     .38    1.46     .10
                                                                                                          
All workers, service-producing                                                                            
industries(4).....................   16.28   12.01    4.27    1.02     .38     .97     .47    1.44   (3)  
                                                                                                          
  White-collar occupations........   19.95   14.73    5.21    1.36     .48    1.18     .61    1.56     .02
    Professional specialty and                                                                            
technical.........................   27.93   20.58    7.35    1.95     .72    1.50     .96    2.19     .03
      Professional................   29.31   21.67    7.64    2.05     .82    1.53     .96    2.25     .03
      Technical...................   24.29   17.72    6.58    1.68     .46    1.42     .97    2.02     .03
    Executive, administrative,                                                                            
managerial........................   31.85   23.32    8.53    2.70     .81    1.66    1.09    2.22     .05
    Sales workers.................   14.07   10.91    3.15     .61     .38     .67     .27    1.21   (3)  
    Administrative support                                                                                
including clerical................   14.71   10.59    4.11    1.03     .27    1.18     .46    1.17   (3)  
                                                                                                          
  Blue-collar occupations.........   15.08   10.75    4.33     .81     .40    1.00     .46    1.64   (3)  
    Precision production, craft,                                                                          
and repair........................  $20.24  $14.43   $5.80   $1.35   $0.54   $1.39   $0.54   $1.98   (3)  
    Transportation and material                                                                           
moving............................   16.44   11.46    4.98     .78     .42    1.12     .71    1.95   (3)  
    Handlers, equipment cleaners,                                                                         
helpers, and laborers.............   10.98    7.93    3.05     .46     .29     .70     .32    1.27   (3)  
                                                                                                          
  Service occupations.............    8.46    6.45    2.00     .35     .12     .43     .12     .98   (3)  
                                   
                                                        Percent of total compensation
                                   
                                                                                                          
                                                                                                          
All workers, goods-producing                                                                              
industries(2).....................  100.0%   67.6%   32.4%    6.7%    4.0%    7.8%    3.7%    9.8%    0.3%
                                                                                                          
  White-collar occupations........  100.0    70.2    29.8     8.4     3.4     6.7     3.4     7.7      .4 
    Professional specialty and                                                                            
technical.........................  100.0    69.5    30.5     9.1     3.9     6.5     3.4     7.2      .4 
      Professional................  100.0    69.8    30.2     9.0     4.1     6.2     3.4     7.1      .4 
      Technical...................  100.0    68.3    31.7     9.2     3.0     7.6     3.6     7.7      .5 
    Executive, administrative,                                                                            
managerial........................  100.0    71.1    28.9     8.4     3.1     5.5     3.7     7.8      .3 
    Administrative support                                                                                
including clerical................  100.0    69.4    30.6     7.2     3.0     8.8     2.9     8.4      .4 
                                                                                                          
  Blue-collar occupations.........  100.0    66.1    33.9     5.7     4.3     8.6     4.0    11.0      .3 
    Precision production, craft,                                                                          
and repair........................  100.0    66.5    33.5     5.5     3.7     7.7     4.6    11.6      .3 
    Machine operators, assemblers,                                                                        
and inspectors....................  100.0    65.0    35.0     6.6     5.2     9.7     3.2     9.9      .4 
    Transportation and material                                                                           
moving............................  100.0    65.6    34.4     5.3     4.8     8.7     4.5    11.1    (3)  
    Handlers, equipment cleaners,                                                                         
helpers, and laborers.............  100.0    67.6    32.4     4.0     3.9     8.0     4.0    12.3    (3)  
                                                                                                          
  Service occupations.............  100.0    66.4    33.6     6.4     5.4     8.4     2.6    10.1      .7 
                                                                                                          
All workers, service-producing                                                                            
industries(4).....................  100.0    73.7    26.3     6.2     2.3     5.9     2.9     8.8    (3)  
                                                                                                          
  White-collar occupations........  100.0    73.9    26.1     6.8     2.4     5.9     3.1     7.8      .1 
    Professional specialty and                                                                            
technical.........................  100.0    73.7    26.3     7.0     2.6     5.4     3.4     7.8      .1 
      Professional................  100.0    73.9    26.1     7.0     2.8     5.2     3.3     7.7      .1 
      Technical...................  100.0    72.9    27.1     6.9     1.9     5.9     4.0     8.3      .1 
    Executive, administrative,                                                                            
managerial........................  100.0    73.2    26.8     8.5     2.6     5.2     3.4     7.0      .1 
    Sales workers.................  100.0    77.6    22.4     4.4     2.7     4.8     1.9     8.6    (3)  
    Administrative support                                                                                
including clerical................  100.0    72.0    28.0     7.0     1.9     8.0     3.1     8.0    (3)  
                                                                                                          
  Blue-collar occupations.........  100.0    71.3    28.7     5.4     2.7     6.6     3.1    10.9    (3)  
    Precision production, craft,                                                                          
and repair........................  100.0    71.3    28.7     6.7     2.7     6.9     2.7     9.8    (3)  
    Transportation and material                                                                           
moving............................  100.0    69.7    30.3     4.7     2.5     6.8     4.3    11.9    (3)  
    Handlers, equipment cleaners,                                                                         
helpers, and laborers.............  100.0    72.2    27.8     4.2     2.7     6.4     2.9    11.6    (3)  
                                                                                                          
  Service occupations.............  100.0    76.3    23.7     4.1     1.4     5.0     1.4    11.6    (3)  

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes mining, construction, and manufacturing.
  3 Cost per hour worked is $0.01 or less.
  4 Includes transportation, communication, and public utilities; wholesale and retail trade; finance,
insurance, and real estate; and service industries.

Table 12. PRIVATE MANUFACTURING AND NONMANUFACTURING INDUSTRIES: Employer costs per hour worked for
employee compensation, and costs as a percent of total compensation, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                    Total    Wages                                                        
              Series               compen-   and                                   Retire- Legally        
                                    sation salari-                 Supple-           ment  requir-  Other 
                                              es    Total    Paid   mental  Insur-   and      ed    bene- 
                                                            leave    pay     ance  savings benefi- fits(1)
                                                                                              ts          
                                                                                                          
                                                                                                          
                                   
                                                            Cost per hour worked
                                   
                                                                                                          
                                                                                                          
All workers, manufacturing                                                                                
industries .......................  $20.99  $14.13   $6.86   $1.60   $0.88   $1.72   $0.71   $1.86   $0.08
                                                                                                          
  White-collar occupations........   28.75   20.20    8.55    2.50     .88    1.93     .97    2.16     .11
    Professional specialty and                                                                            
technical.........................   34.65   24.19   10.46    3.17    1.19    2.29    1.16    2.51     .13
      Professional................   36.89   25.90   10.99    3.35    1.31    2.34    1.23    2.63     .13
      Technical...................   27.90   19.04    8.86    2.62     .85    2.12     .97    2.15     .14
    Executive, administrative,                                                                            
managerial........................   37.72   26.91   10.81    3.37    1.07    2.05    1.41    2.75     .14
    Administrative support                                                                                
including clerical................   16.69   11.54    5.15    1.27     .47    1.47     .48    1.39     .07
                                                                                                          
  Blue-collar occupations.........   17.58   11.45    6.12    1.20     .89    1.63     .60    1.73     .07
    Precision production, craft,                                                                          
and repair........................   22.67   14.71    7.96    1.73    1.12    1.95     .85    2.18     .13
    Machine operators, assemblers,                                                                        
and inspectors....................   16.16   10.51    5.66    1.07     .83    1.58     .51    1.60     .06
    Transportation and material                                                                           
moving............................   17.60   11.57    6.02    1.08     .89    1.65     .63    1.77   (2)  
    Handlers, equipment cleaners,                                                                         
helpers, and laborers.............   13.65    9.08    4.57     .75     .68    1.25     .46    1.41     .02
                                                                                                          
  Service occupations.............   15.55   10.09    5.46    1.07     .90    1.39     .45    1.52     .12
                                                                                                          
All workers, nonmanufacturing                                                                             
industries .......................   16.69   12.23    4.46    1.00     .40    1.00     .51    1.53   (2)  
                                                                                                          
  White-collar occupations........   20.11   14.82    5.28    1.37     .50    1.20     .62    1.58     .02
    Professional specialty and                                                                            
technical.........................   28.06   20.64    7.42    1.96     .76    1.51     .97    2.19     .03
      Professional................   29.50   21.76    7.74    2.07     .88    1.54     .97    2.26     .03
      Technical...................   24.27   17.69    6.59    1.68     .46    1.43     .97    2.02     .03
    Executive, administrative,                                                                            
managerial........................   32.11   23.44    8.67    2.68     .86    1.68    1.10    2.30     .05
    Sales workers.................   14.12   10.94    3.17     .62     .39     .67     .27    1.21   (2)  
    Administrative support                                                                                
including clerical................   14.72   10.59    4.12    1.02     .28    1.18     .45    1.17   (2)  
                                                                                                          
  Blue-collar occupations.........   16.67   11.71    4.96     .78     .45    1.12     .64    1.97   (2)  
    Precision production, craft,                                                                          
and repair........................  $21.87  $15.28   $6.59   $1.12   $0.57   $1.50   $0.86   $2.52   $0.02
    Transportation and material                                                                           
moving............................   16.82   11.63    5.19     .78     .47    1.16     .76    2.02   (2)  
    Handlers, equipment cleaners,                                                                         
helpers, and laborers.............   11.64    8.32    3.32     .43     .31     .74     .40    1.44   (2)  
                                                                                                          
  Service occupations.............    8.46    6.46    2.00     .35     .12     .43     .12     .99   (2)  
                                   
                                                        Percent of total compensation
                                   
                                                                                                          
                                                                                                          
All workers, manufacturing                                                                                
industries .......................  100.0%   67.3%   32.7%    7.6%    4.2%    8.2%    3.4%    8.9%    0.4%
                                                                                                          
  White-collar occupations........  100.0    70.3    29.7     8.7     3.0     6.7     3.4     7.5      .4 
    Professional specialty and                                                                            
technical.........................  100.0    69.8    30.2     9.1     3.4     6.6     3.4     7.2      .4 
      Professional................  100.0    70.2    29.8     9.1     3.5     6.4     3.3     7.1      .4 
      Technical...................  100.0    68.2    31.8     9.4     3.1     7.6     3.5     7.7      .5 
    Executive, administrative,                                                                            
managerial........................  100.0    71.4    28.6     8.9     2.8     5.4     3.7     7.3      .4 
    Administrative support                                                                                
including clerical................  100.0    69.1    30.9     7.6     2.8     8.8     2.9     8.3      .4 
                                                                                                          
  Blue-collar occupations.........  100.0    65.2    34.8     6.8     5.0     9.3     3.4     9.9      .4 
    Precision production, craft,                                                                          
and repair........................  100.0    64.9    35.1     7.7     4.9     8.6     3.7     9.6      .6 
    Machine operators, assemblers,                                                                        
and inspectors....................  100.0    65.0    35.0     6.6     5.1     9.8     3.2     9.9      .4 
    Transportation and material                                                                           
moving............................  100.0    65.8    34.2     6.1     5.0     9.4     3.6    10.1    (2)  
    Handlers, equipment cleaners,                                                                         
helpers, and laborers.............  100.0    66.5    33.5     5.5     5.0     9.2     3.3    10.3      .1 
                                                                                                          
  Service occupations.............  100.0    64.9    35.1     6.9     5.8     8.9     2.9     9.8      .8 
                                                                                                          
All workers, nonmanufacturing                                                                             
industries .......................  100.0    73.3    26.7     6.0     2.4     6.0     3.0     9.2    (2)  
                                                                                                          
  White-collar occupations........  100.0    73.7    26.3     6.8     2.5     5.9     3.1     7.9      .1 
    Professional specialty and                                                                            
technical.........................  100.0    73.5    26.5     7.0     2.7     5.4     3.5     7.8      .1 
      Professional................  100.0    73.8    26.2     7.0     3.0     5.2     3.3     7.7      .1 
      Technical...................  100.0    72.9    27.1     6.9     1.9     5.9     4.0     8.3      .1 
    Executive, administrative,                                                                            
managerial........................  100.0    73.0    27.0     8.3     2.7     5.2     3.4     7.2      .1 
    Sales workers.................  100.0    77.5    22.5     4.4     2.8     4.8     1.9     8.6    (2)  
    Administrative support                                                                                
including clerical................  100.0    72.0    28.0     6.9     1.9     8.0     3.1     8.0    (2)  
                                                                                                          
  Blue-collar occupations.........  100.0    70.2    29.8     4.7     2.7     6.7     3.8    11.8    (2)  
    Precision production, craft,                                                                          
and repair........................  100.0    69.9    30.1     5.1     2.6     6.9     3.9    11.5      .1 
    Transportation and material                                                                           
moving............................  100.0    69.1    30.9     4.6     2.8     6.9     4.5    12.0    (2)  
    Handlers, equipment cleaners,                                                                         
helpers, and laborers.............  100.0    71.5    28.5     3.7     2.6     6.4     3.4    12.4    (2)  
                                                                                                          
  Service occupations.............  100.0    76.3    23.7     4.1     1.4     5.0     1.4    11.6    (2)  

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.

Table 13.  PRIVATE INDUSTRY UNION AND NONUNION WORKERS: Employer costs per hour worked for employee
compensation, and costs as a percent of total compensation, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                    Total    Wages                                                        
              Series               compen-   and                                   Retire- Legally        
                                    sation salari-                 Supple-           ment  requir-  Other 
                                              es    Total    Paid   mental  Insur-   and      ed    bene- 
                                                            leave    pay     ance  savings benefi- fits(1)
                                                                                              ts          
                                                                                                          
                                                                                                          
                                   
                                                            Cost per hour worked
                                   
                                                                                                          
                                                                                                          
                                                                                                          
All union workers, private                                                                                
industry..........................  $23.31  $14.93   $8.38   $1.63   $0.84   $2.24   $1.32   $2.28   $0.07
     Blue-collar occupations......   23.70   14.90    8.80    1.51    1.00    2.32    1.42    2.47     .08
                                                                                                          
  Goods-producing industries......   23.91   14.85    9.06    1.47    1.13    2.44    1.40    2.50     .11
  Service-producing industries....   22.75   15.00    7.76    1.77     .57    2.05    1.25    2.08     .03
                                                                                                          
  Manufacturing...................   21.22   13.08    8.14    1.62    1.24    2.22     .92    2.01     .14
    Blue-collar occupations.......   21.12   12.93    8.18    1.57    1.28    2.23     .94    2.03     .14
  Nonmanufacturing................   24.48   15.97    8.51    1.63     .62    2.25    1.55    2.43     .03
                                                                                                          
                                                                                                          
All nonunion workers, private                                                                             
industry..........................   16.61   12.23    4.39    1.04     .44     .97     .43    1.49     .02
     Blue-collar occupations......   14.47   10.33    4.14     .74     .48     .95     .31    1.64     .02
                                                                                                          
  Goods-producing industries......   20.35   14.21    6.14    1.41     .76    1.40     .59    1.93     .05
  Service-producing industries....   15.63   11.71    3.93     .94     .36     .86     .39    1.37   (2)  
                                                                                                          
  Manufacturing...................   20.91   14.49    6.42    1.59     .77    1.55     .64    1.81     .06
    Blue-collar occupations.......   15.85   10.73    5.11    1.02     .70    1.35     .43    1.58     .04
  Nonmanufacturing................   15.79   11.79    4.00     .93     .38     .86     .39    1.43   (2)  
                                   
                                                        Percent of total compensation
                                   
                                                                                                          
                                                                                                          
                                                                                                          
All union workers, private                                                                                
industry..........................  100.0%   64.1%   35.9%    7.0%    3.6%    9.6%    5.7%    9.8%    0.3%
     Blue-collar occupations......  100.0    62.9    37.1     6.4     4.2     9.8     6.0    10.4      .3 
                                                                                                          
  Goods-producing industries......  100.0    62.1    37.9     6.2     4.7    10.2     5.9    10.5      .5 
  Service-producing industries....  100.0    65.9    34.1     7.8     2.5     9.0     5.5     9.1      .1 
                                                                                                          
  Manufacturing...................  100.0    61.6    38.4     7.6     5.8    10.4     4.3     9.5      .7 
    Blue-collar occupations.......  100.0    61.2    38.8     7.4     6.1    10.5     4.4     9.6      .7 
  Nonmanufacturing................  100.0    65.2    34.8     6.7     2.5     9.2     6.3     9.9      .1 
                                                                                                          
                                                                                                          
All nonunion workers, private                                                                             
industry..........................  100.0    73.6    26.4     6.3     2.7     5.8     2.6     9.0      .1 
     Blue-collar occupations......  100.0    71.4    28.6     5.1     3.3     6.5     2.1    11.3      .1 
                                                                                                          
  Goods-producing industries......  100.0    69.8    30.2     6.9     3.7     6.9     2.9     9.5      .3 
  Service-producing industries....  100.0    74.9    25.1     6.0     2.3     5.5     2.5     8.8    (2)  
                                                                                                          
  Manufacturing...................  100.0    69.3    30.7     7.6     3.7     7.4     3.1     8.6      .3 
    Blue-collar occupations.......  100.0    67.7    32.3     6.4     4.4     8.5     2.7    10.0      .2 
  Nonmanufacturing................  100.0    74.7    25.3     5.9     2.4     5.4     2.5     9.0    (2)  

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.


Table 14. PRIVATE INDUSTRY BY ESTABLISHMENT EMPLOYMENT SIZE: Employer costs per hour worked for employee
compensation, and costs as a percent of total compensation, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                            Wages                                                         
 Industry and occupational group,   Total    and                                   Retire- Legally        
       and employment size         compen- salari-                 Supple-           ment  requir-  Other 
                                    sation    es    Total    Paid   mental Insura-   and      ed   benefi-
                                                            leave    pay     nce   savings benefi-  ts(1) 
                                                                                              ts          
                                                                                                          
                                                                                                          
                                   
                                                            Cost per hour worked
                                   
                                                                                                          
                                                                                                          
                                                                                                          
All workers in private industry...  $17.49  $12.58   $4.91   $1.12   $0.49   $1.14   $0.55   $1.59   $0.03
 1-99 workers.....................   14.85   11.09    3.76    0.77    0.36    0.80    0.34    1.48   (2)  
 100 workers or more..............   20.09   14.05    6.04    1.46    0.63    1.47    0.75    1.70    0.05
    100-499 workers...............   16.61   11.90    4.72    1.03    0.50    1.15    0.49    1.52    0.02
    500 workers or more...........   24.03   16.49    7.55    1.94    0.77    1.82    1.03    1.90    0.08
                                                                                                          
  Goods-producing industries (3)..   21.27   14.38    6.89    1.43    0.85    1.67    0.80    2.08    0.07
   1-99 workers...................   18.56   13.02    5.54    0.88    0.60    1.16    0.63    2.27   (2)  
   100 workers or more............   22.73   15.11    7.62    1.72    0.99    1.94    0.89    1.98    0.10
      100-499 workers.............   19.49   13.13    6.36    1.26    0.81    1.69    0.68    1.88    0.03
      500 workers or more.........   26.11   17.18    8.94    2.21    1.17    2.21    1.11    2.07    0.17
                                                                                                          
  Service-producing industries (4)   16.28   12.01    4.27    1.02    0.38    0.97    0.47    1.44   (2)  
   1-99 workers...................   14.08   10.69    3.39    0.75    0.31    0.73    0.28    1.32   (2)  
   100 workers or more............   18.88   13.56    5.32    1.33    0.46    1.25    0.68    1.57    0.02
      100-499 workers.............   15.38   11.36    4.02    0.93    0.37    0.92    0.41    1.36   (2)  
      500 workers or more.........   23.02   16.15    6.87    1.81    0.57    1.63    1.00    1.82    0.04
                                                                                                          
  White-collar occupations........   21.10   15.44    5.66    1.50    0.54    1.28    0.66    1.64    0.03
   1-99 workers...................   18.09   13.64    4.45    1.10    0.46    0.98    0.42    1.48   (2)  
   100 workers or more............   23.95   17.15    6.80    1.88    0.63    1.56    0.88    1.80    0.05
      100-499 workers.............   19.88   14.61    5.27    1.34    0.53    1.23    0.58    1.57    0.02
      500 workers or more.........   27.60   19.42    8.17    2.35    0.72    1.86    1.16    2.01    0.08
                                                                                                          
  Blue-collar occupations.........   17.04   11.61    5.44    0.95    0.63    1.33    0.62    1.87    0.03
   1-99 workers...................   15.28   10.90    4.38    0.65    0.40    0.95    0.42    1.94   (2)  
   100 workers or more............   18.58   12.22    6.36    1.21    0.83    1.66    0.79    1.81    0.06
      100-499 workers.............   16.37   11.06    5.31    0.94    0.65    1.40    0.59    1.71    0.02
      500 workers or more.........   21.59   13.80    7.80    1.58    1.06    2.02    1.07    1.95    0.11
                                   
                                                        Percent of total compensation
                                   
                                                                                                          
                                                                                                          
                                                                                                          
All workers in private industry...  100.0%   71.9%   28.1%    6.4%    2.8%    6.5%    3.1%    9.1%    0.2%
 1-99 workers.....................  100.0    74.7    25.3     5.2     2.4     5.4     2.3    10.0    (2)  
 100 workers or more..............  100.0    69.9    30.1     7.2     3.1     7.3     3.7     8.5     0.2 
    100-499 workers...............  100.0    71.6    28.4     6.2     3.0     6.9     3.0     9.1     0.1 
    500 workers or more...........  100.0    68.6    31.4     8.1     3.2     7.6     4.3     7.9     0.3 
                                                                                                          
  Goods-producing industries (3)..  100.0    67.6    32.4     6.7     4.0     7.8     3.7     9.8     0.3 
   1-99 workers...................  100.0    70.1    29.9     4.7     3.2     6.2     3.4    12.2    (2)  
   100 workers or more............  100.0    66.5    33.5     7.6     4.4     8.6     3.9     8.7     0.4 
      100-499 workers.............  100.0    67.4    32.6     6.5     4.2     8.7     3.5     9.7     0.2 
      500 workers or more.........  100.0    65.8    34.2     8.5     4.5     8.5     4.2     7.9     0.6 
                                                                                                          
  Service-producing industries (4)  100.0    73.7    26.3     6.2     2.3     5.9     2.9     8.8    (2)  
   1-99 workers...................  100.0    75.9    24.1     5.3     2.2     5.2     2.0     9.4    (2)  
   100 workers or more............  100.0    71.8    28.2     7.1     2.5     6.6     3.6     8.3     0.1 
      100-499 workers.............  100.0    73.9    26.1     6.0     2.4     6.0     2.7     8.9    (2)  
      500 workers or more.........  100.0    70.2    29.8     7.9     2.5     7.1     4.3     7.9     0.2 
                                                                                                          
  White-collar occupations........  100.0    73.2    26.8     7.1     2.6     6.1     3.1     7.8     0.1 
   1-99 workers...................  100.0    75.4    24.6     6.1     2.5     5.4     2.3     8.2    (2)  
   100 workers or more............  100.0    71.6    28.4     7.8     2.6     6.5     3.7     7.5     0.2 
      100-499 workers.............  100.0    73.5    26.5     6.8     2.7     6.2     2.9     7.9     0.1 
      500 workers or more.........  100.0    70.4    29.6     8.5     2.6     6.7     4.2     7.3     0.3 
                                                                                                          
  Blue-collar occupations.........  100.0    68.1    31.9     5.6     3.7     7.8     3.6    11.0     0.2 
   1-99 workers...................  100.0    71.3    28.7     4.3     2.6     6.2     2.8    12.7    (2)  
   100 workers or more............  100.0    65.8    34.2     6.5     4.4     8.9     4.3     9.7     0.3 
      100-499 workers.............  100.0    67.6    32.4     5.7     4.0     8.6     3.6    10.4     0.1 
      500 workers or more.........  100.0    63.9    36.1     7.3     4.9     9.3     5.0     9.0     0.5 

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.
  3 Includes mining, construction, and manufacturing.
  4 Includes transportation, communication, and public utilities; wholesale and retail trade; finance,
insurance, and real estate; and service industries.


Table 15. PRIVATE INDUSTRY HEALTH SERVICES BY OCCUPATIONAL CATEGORIES:  Employer costs per hour worked for
employee compensation, and costs as a percent of total compensation, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                    Total    Wages                                                        
              Series               compen-   and                                   Retire- Legally        
                                    sation salari-                 Supple-           ment  requir-  Other 
                                              es    Total    Paid   mental  Insur-   and      ed    bene- 
                                                            leave    pay     ance  savings benefi- fits(1)
                                                                                              ts          
                                                                                                          
                                                                                                          
                                   
                                                            Cost per hour worked
                                   
                                                                                                          
                                                                                                          
                                                                                                          
Health services...................  $18.24  $13.34   $4.90   $1.30   $0.43   $1.14   $0.51   $1.51   (2)  
  Professional specialty and                                                                              
technical occupations.............   25.36   18.71    6.65    1.82     .73    1.37     .66    2.06   (2)  
    Professional occupations......   28.91   21.25    7.66    2.21     .93    1.51     .71    2.28   (2)  
      Nurses......................   28.38   20.46    7.92    2.21    1.12    1.55     .71    2.32   (2)  
    Technical occupations.........   20.23   15.04    5.19    1.26     .45    1.16     .58    1.73   (2)  
  Administrative support including                                                                        
clerical occupations..............   14.46   10.30    4.16    1.05     .27    1.15     .56    1.13   (2)  
  Service occupations.............   11.25    8.18    3.06     .71     .25     .78     .24    1.08   (2)  
                                                                                                          
                                                                                                          
  Hospitals.......................   21.55   15.16    6.39    1.80     .71    1.63     .57    1.66    $.02
    Professional specialty and                                                                            
technical occupations.............   26.48   18.78    7.70    2.19    1.06    1.69     .68    2.06     .02
      Professional occupations....   28.88   20.57    8.31    2.38    1.22    1.72     .72    2.26     .02
        Nurses....................   29.48   20.86    8.62    2.39    1.42    1.74     .74    2.32   (2)  
      Technical occupations.......   20.14   14.04    6.09    1.70     .66    1.60     .56    1.55     .02
    Administrative support                                                                                
including clerical occupations....   15.30   10.53    4.77    1.25     .29    1.59     .45    1.17     .02
    Service occupations...........   13.56    9.22    4.34    1.05     .42    1.49     .32    1.06   (2)  
                                                                                                          
                                                                                                          
  Nursing Homes...................   11.54    8.58    2.96     .71     .22     .60     .12    1.30   (2)  
    Professional specialty and                                                                            
technical occupations.............   17.91   13.43    4.48    1.16     .41     .69     .21    2.01   (2)  
      Professional occupations....   20.24   15.35    4.89    1.35     .36     .74     .22    2.22   (2)  
      Technical occupations.......   15.99   11.86    4.13    1.00     .46     .64     .20    1.83   (2)  
    Service occupations...........    9.43    6.93    2.50     .54     .19     .56     .09    1.11   (2)  
                                   
                                                        Percent of total compensation
                                   
                                                                                                          
                                                                                                          
                                                                                                          
Health services...................  100.0%   73.1%   26.9%    7.1%    2.4%    6.2%    2.8%    8.3%   (2)  
  Professional specialty and                                                                              
technical occupations.............  100.0    73.8    26.2     7.2     2.9     5.4     2.6     8.1    (2)  
    Professional occupations......  100.0    73.5    26.5     7.7     3.2     5.2     2.5     7.9    (2)  
      Nurses......................  100.0    72.1    27.9     7.8     4.0     5.5     2.5     8.2    (2)  
    Technical occupations.........  100.0    74.4    25.6     6.2     2.2     5.8     2.8     8.5    (2)  
  Administrative support including                                                                        
clerical occupations..............  100.0    71.3    28.7     7.2     1.8     7.9     3.9     7.8    (2)  
  Service occupations.............  100.0    72.8    27.2     6.3     2.2     7.0     2.1     9.6    (2)  
                                                                                                          
                                                                                                          
  Hospitals.......................  100.0    70.4    29.6     8.3     3.3     7.6     2.6     7.7      .1%
    Professional specialty and                                                                            
technical occupations.............  100.0    70.9    29.1     8.3     4.0     6.4     2.6     7.8      .1 
      Professional occupations....  100.0    71.2    28.8     8.2     4.2     5.9     2.5     7.8      .1 
        Nurses....................  100.0    70.8    29.2     8.1     4.8     5.9     2.5     7.9    (2)  
      Technical occupations.......  100.0    69.7    30.3     8.4     3.3     8.0     2.8     7.7      .1 
    Administrative support                                                                                
including clerical occupations....  100.0    68.8    31.2     8.1     1.9    10.4     3.0     7.6      .1 
    Service occupations...........  100.0    68.0    32.0     7.7     3.1    11.0     2.4     7.8    (2)  
                                                                                                          
                                                                                                          
  Nursing Homes...................  100.0    74.4    25.6     6.1     1.9     5.2     1.0    11.3    (2)  
    Professional specialty and                                                                            
technical occupations.............  100.0    75.0    25.0     6.5     2.3     3.8     1.1    11.2    (2)  
      Professional occupations....  100.0    75.8    24.2     6.7     1.8     3.7     1.1    11.0    (2)  
      Technical occupations.......  100.0    74.2    25.8     6.3     2.9     4.0     1.2    11.5    (2)  
    Service occupations...........  100.0    73.5    26.5     5.7     2.0     5.9      .9    11.8    (2)  

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.


Table 16. SPECIAL INDUSTRIES: Employer costs for employee compensation, and costs as a percent of total
compensation, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                    Total    Wages                                                        
              Series               compen-   and                                   Retire- Legally        
                                    sation salari-                 Supple-           ment  requir-  Other 
                                              es    Total    Paid   mental  Insur-   and      ed    bene- 
                                                            leave    pay     ance  savings benefi- fits(1)
                                                                                              ts          
                                                                                                          
                                                                                                          
                                   
                                                            Cost per hour worked
                                   
                                                                                                          
                                                                                                          
                                                                                                          
Transportation equipment                                                                                  
manufacturing (SIC 37)............  $29.81  $18.11  $11.69   $2.55   $1.70   $2.92   $1.47   $2.71   $0.35
                                                                                                          
  White-collar occupations........   35.76   23.67   12.08    3.48    1.13    2.72    1.71    2.79     .25
    Professional specialty and                                                                            
technical.........................   39.81   26.76   13.05    3.82    1.07    2.85    1.95    3.09     .27
    Executive, administrative,                                                                            
managerial........................   41.32   27.36   13.96    4.42    1.50    2.78    1.91    3.09     .25
  Blue-collar occupations.........   26.64   15.29   11.35    2.05    1.96    3.00    1.32    2.66     .37
  Service occupations.............   32.27   16.14   16.13    3.05    3.00    3.57    2.14    3.19    1.18
                                                                                                          
   Aircraft manufacturing (SIC                                                                            
3721).............................   34.09   21.79   12.30    3.13    1.68    2.86    1.82    2.72     .10
                                                                                                          
     White-collar occupations.....   36.23   23.72   12.51    3.49    1.34    2.72    2.09    2.80     .06
     Blue-collar occupations......   30.52   18.60   11.92    2.53    2.29    3.10    1.36    2.57     .08
                                                                                                          
                                                                                                          
 Public utilities (SIC's 48, 49)..   27.12   18.30    8.82    2.51     .82    2.49     .98    1.96     .06
                                                                                                          
  White-collar occupations........   26.86   18.42    8.44    2.50     .66    2.42     .92    1.87     .07
  Blue-collar occupations.........   28.01   18.44    9.57    2.59    1.07    2.65    1.09    2.13     .04
                                                                                                          
    Communications (SIC 48).......   25.92   17.61    8.31    2.42     .85    2.46     .69    1.82     .07
                                                                                                          
     White-collar occupations.....   25.27   17.42    7.85    2.31     .73    2.31     .67    1.75     .08
     Blue-collar occupations......   28.12   18.49    9.63    2.77    1.14    2.89     .76    2.01     .06
                                                                                                          
    Electric, gas, and sanitary                                                                           
services (SIC 49).................   28.97   19.36    9.61    2.65     .78    2.54    1.42    2.19     .04
                                                                                                          
     White-collar occupations.....   30.53   20.71    9.82    2.94     .51    2.66    1.48    2.16     .06
     Blue-collar occupations......   27.91   18.40    9.51    2.44    1.00    2.44    1.37    2.24     .02
                                   
                                                        Percent of total compensation
                                   
                                                                                                          
                                                                                                          
                                                                                                          
Transportation equipment                                                                                  
manufacturing (SIC 37)............  100.0%   60.8%   39.2%    8.6%    5.7%    9.8%    4.9%    9.1%    1.2%
                                                                                                          
  White-collar occupations........  100.0    66.2    33.8     9.7     3.2     7.6     4.8     7.8      .7 
    Professional specialty and                                                                            
technical.........................  100.0    67.2    32.8     9.6     2.7     7.2     4.9     7.8      .7 
    Executive, administrative,                                                                            
managerial........................  100.0    66.2    33.8    10.7     3.6     6.7     4.6     7.5      .6 
  Blue-collar occupations.........  100.0    57.4    42.6     7.7     7.3    11.3     4.9    10.0     1.4 
  Service occupations.............  100.0    50.0    50.0     9.5     9.3    11.1     6.6     9.9     3.7 
                                                                                                          
   Aircraft manufacturing (SIC                                                                            
3721).............................  100.0    63.9    36.1     9.2     4.9     8.4     5.3     8.0      .3 
                                                                                                          
     White-collar occupations.....  100.0    65.5    34.5     9.6     3.7     7.5     5.8     7.7      .2 
     Blue-collar occupations......  100.0    60.9    39.1     8.3     7.5    10.2     4.5     8.4      .3 
                                                                                                          
                                                                                                          
 Public utilities (SIC's 48, 49)..  100.0    67.5    32.5     9.3     3.0     9.2     3.6     7.2      .2 
                                                                                                          
  White-collar occupations........  100.0    68.6    31.4     9.3     2.5     9.0     3.4     7.0      .3 
  Blue-collar occupations.........  100.0    65.8    34.2     9.3     3.8     9.5     3.9     7.6      .1 
                                                                                                          
    Communications (SIC 48).......  100.0    67.9    32.1     9.3     3.3     9.5     2.7     7.0      .3 
                                                                                                          
     White-collar occupations.....  100.0    69.0    31.0     9.1     2.9     9.1     2.7     6.9      .3 
     Blue-collar occupations......  100.0    65.8    34.2     9.8     4.1    10.3     2.7     7.1      .2 
                                                                                                          
    Electric, gas, and sanitary                                                                           
services (SIC 49).................  100.0    66.8    33.2     9.2     2.7     8.8     4.9     7.6      .1 
                                                                                                          
     White-collar occupations.....  100.0    67.8    32.2     9.6     1.7     8.7     4.8     7.1      .2 
     Blue-collar occupations......  100.0    65.9    34.1     8.8     3.6     8.7     4.9     8.0      .1 

  1 Includes severance pay and supplemental unemployment benefits.
NOTE:  SIC refers to the 1987 Standard Industrial Classification System code as defined by the U.S. Office
of Management and Budget.


Appendix. Employer costs per hour worked for components of compensation, and relative standard errors,(1)
by major industry and occupation categories, March 1996

                                                                                                          
                                                                                                          
                                                                        Benefit costs                     
                                                                                                          
                                             Wages                                                        
      Industry or Occupation        Total    and                                   Retire- Legally        
             Category              Compen- salari-                 Supple-           ment  requir-  Other 
                                    sation    es    Total    Paid   mental  Insur-   and      ed    bene- 
                                                            Leave    pay     ance  savings benefi- fits(2)
                                                                                              ts          
                                                                                                          
                                                                                                          
                                                                                                          
Civilian workers                                                                                          
      Cost per hour worked........  $18.82  $13.48   $5.34   $1.24   $0.44   $1.29   $0.75   $1.59   $0.03
      Relative Error..............     .8%     .8%    1.0%    1.5%    3.4%    1.1%    1.9%     .9%    8.4%
                                                                                                          
  State and local government                                                                              
workers                                                                                                   
      Cost per hour worked........  $25.73  $17.95   $7.77   $1.99    $.22   $2.07   $1.90   $1.56    $.03
      Relative Error..............    1.1%    1.2%    1.2%    1.5%    4.6%    1.9%    2.1%    1.7%    9.7%
                                                                                                          
  Private industry workers                                                                                
      Cost per hour worked........  $17.49  $12.58   $4.91   $1.12    $.49   $1.14    $.55   $1.59    $.03
      Relative Error..............    1.0%     .9%    1.3%    1.8%    3.6%    1.4%    3.0%     .9%    9.7%
                                                                                                          
    Goods-producing industries                                                                            
      Cost per hour worked........  $21.27  $14.38   $6.89   $1.43    $.85   $1.67    $.80   $2.08    $.07
      Relative Error..............    2.0%    2.0%    2.4%    2.8%    5.6%    2.7%    4.8%    2.1%   13.5%
                                                                                                          
    Service-producing industries                                                                          
      Cost per hour worked........  $16.28  $12.01   $4.27   $1.02    $.38    $.97    $.47   $1.44   (3)  
      Relative Error..............    1.1%    1.0%    1.5%    2.1%    4.3%    1.4%    4.0%    1.0%   (3)  
                                                                                                          
    Manufacturing                                                                                         
      Cost per hour worked........  $20.99  $14.13   $6.86   $1.60    $.88   $1.72    $.71   $1.86    $.08
      Relative Error..............    2.4%    2.4%    2.7%    3.0%    5.7%    2.9%    5.3%    2.3%   14.4%
                                                                                                          
    Nonmanufacturing                                                                                      
      Cost per hour worked........  $16.69  $12.23   $4.46   $1.00    $.40   $1.00    $.51   $1.53   (3)  
      Relative Error..............    1.1%    1.0%    1.5%    2.2%    4.5%    1.4%    3.4%    1.1%   (3)  
                                                                                                          
    White-collar occupations                                                                              
      Cost per hour worked........  $21.10  $15.44   $5.66   $1.50    $.54   $1.28    $.66   $1.64    $.03
      Relative Error..............    1.4%    1.4%    1.9%    2.3%    5.7%    1.7%    4.4%    1.2%   13.3%
                                                                                                          
    Blue-collar occupations                                                                               
      Cost per hour worked........  $17.04  $11.61   $5.44    $.95    $.63   $1.33    $.62   $1.87    $.03
      Relative Error..............    1.3%    1.1%    1.9%    2.4%    3.0%    2.4%    4.4%    1.7%   12.4%
                                                                                                          
    Service occupations                                                                                   
      Cost per hour worked........   $8.61   $6.53   $2.07    $.36    $.14    $.45    $.13   $1.00   (3)  
      Relative Error..............    1.1%    1.0%    2.0%    2.9%    5.1%    4.2%    5.8%    1.6%   (3)  

  1 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 two times plus and two times minus the
standard error contains the 'true' cost.
  2 Includes severance pay and supplemental unemployment benefits.

  3 Cost per hour worked is $0.01 or less.

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, 
 nonproduction 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--premium 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, sickness and accident insurance and long-
 term disability insurance; retirement and savings benefits--defined benefit 
 and defined contribution plans; legally required benefits--social security 
 (OASDI and Medicare), federal and state unemployment insurance, 
 workers' compensation, and other benefits required by law, such as state 
 temporary disability insurance; and other benefits--severance pay and 
 supplemental unemployment plans.
 
 The Survey
 
 	Employer costs for employee compensation covers all occupations 
 in private industry and state and local governments, but exclude farms and 
 households.  These cost levels are published once a year with the payroll 
 period including March 12 as the reference period.
 
 	The cost levels published in this release are based on a sample of 
 about 20,500 occupations within 4,800 sample establishments in private 
 industry and 4,600 occupations within 900 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.  The March 1996 compensation cost levels were calculated 
 using the March 1996 employment counts from the Bureau of Labor 
 Statistics Current Employment Statistics program benchmarked to the 
 1995 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 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 Employment Cost Index (ECI) sample.  Because the ECI 
 establishment sample is completely replaced, industry by industry, on a 4- 
 to 5- 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 
 occupational employment data within industries have a negligible impact 
 on the estimates.
 
 	In contrast, 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 the cost 
 levels will differ from those in the ECI.
 
 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--1975-95 (Bulletin 
 2466), provides historical data on ECI indexes as well as employer costs 
 for employee compensation data for March 1993, March 1994, and March 
 1995.  Measures of the precision of both the Employment Cost Index and 
 the employer costs for employee compensation, an explanation of survey 
 methods, and a discussion of the published information are also included.  
 The next annual bulletin will include this material updated through June 
 1996.
 
 The Relative Standard Errors
 
 	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 the survey.  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 approximate 95-percent confidence interval is the 
 estimate plus or minus twice the standard error.  The standard error also  
 can 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.  One 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 1996 
 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.
 
 Comparing Private and Public Sector Data
 
 	Aggregate compensation cost levels in state and local governments 
 should not be compared directly with those in private industry.  
 Differences 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.
 
 	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," was in the May 
 1993 issue of the BLS publication, Monthly Labor Review.