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          EMPLOYER COSTS FOR EMPLOYEE COMPENSATION-SEPTEMBER 2004

     Employer costs for employee compensation averaged $25.36 per hour
worked in September 2004, the U.S. Department of Labor's Bureau of Labor
Statistics reported today.  Wages and salaries, which averaged $17.96,
accounted for 70.8 percent of these costs, while benefits, which averaged
$7.40, accounted for the remaining 29.2 percent.  (See table 1.)  Employer
Costs for Employee Compensation, based on the National Compensation Survey,
measures employer costs for wages, salaries, and employee benefits for
nonfarm private and State and local government workers.

     Costs for legally required benefits, including Social Security,
Medicare, unemployment insurance, and workers' compensation, averaged $2.06
per hour (8.1 percent of total compensation), representing the largest non-
wage employer cost.  Employer costs for life, health, and disability
insurance benefits averaged $1.96 (7.7 percent); paid leave benefits
(vacations, holidays, sick leave, and other leave) averaged $1.68 (6.6
percent); and retirement and savings benefits averaged $1.05 (4.1 percent)
per hour worked.

Private industry

     In September 2004, private industry employer compensation costs
averaged $23.76 per hour worked.  Wages and salaries averaged $16.96 per
hour (71.4 percent), while benefits averaged $6.80 (28.6 percent).
Employer costs for paid leave averaged $1.52 per hour worked (6.4 percent),
supplemental pay averaged 65 cents (2.7 percent), insurance benefits
averaged $1.68 (7.1 percent), retirement and savings averaged 85 cents (3.6
percent), and legally required benefits $2.07 (8.7 percent) per hour
worked.  (See table 5.)


NOTE:  The Employer Costs for Employee Compensation program converted to
the 2002 North American Industry Classification System (NAICS) and the 2000
Standard Occupational Classification System (SOC) with the release of March
2004 estimates.  Several publications have been prepared to provide
information on the transition to NAICS and SOC.  See pages 24-25 for
details.


Compensation costs in State and local governments

     In September 2004, employer costs in State and local governments
averaged $34.72 per hour worked.  Wages and salaries, which accounted for
68.6 percent of the total, averaged $23.83, while benefits, which accounted
for the remaining 31.4 percent, averaged $10.89.  (See table 3.)  Benefit
costs increased from 30.3 percent of total compensation and $10.20 for
State and local government workers in September 2003.

     Among State and local government employees, average hourly
compensation costs were higher for management, professional, and related
occupations ($42.30), than for service occupations ($26.37) and sales and
office occupations ($23.91).  Wages and salaries averaged $30.31 per hour
worked for management, professional, and related occupations, $16.52 for
service occupations, and $15.20 for sales and office occupations.  Wages
and salaries accounted for about the same proportion of total compensation
for service employees (62.6 percent) and sales and office employees (63.6
percent); for management, professional, and related employees, wages and
salaries represented a significantly higher proportion of total
compensation (71.7 percent).  (See table 3.)

     Employer costs for insurance benefits ranged from $2.96 per hour, or
11.2 percent of total compensation, for service occupations, to $3.96 per
hour worked, or 9.4 percent of total compensation, for management,
professional, and related occupations for State and local government
employees.  For sales and office occupations, employer insurance costs
averaged $3.33, or 13.9 percent of compensation.  The largest component of
insurance costs was health insurance, which averaged $3.49, or 10.0 percent
of total compensation for State and local government employees.  Health
insurance costs were higher in September 2004, rising from $3.19 and 9.5
percent of total compensation in September 2003.

     In September 2004, the average cost for retirement and savings
benefits was $2.23 per hour worked in State and local governments (6.4
percent of total compensation).  Included in this amount were employer
costs for defined benefit plans, which averaged $1.97 per hour (5.7
percent), and defined contribution plans, which averaged 25 cents (0.7
percent).  Defined benefit costs have risen in the past year, increasing
from $1.75 per hour and 5.2 percent of total compensation in September
2003.  Defined benefit plans specify a formula for determining future
benefits, while defined contribution plans specify employer contributions,
but do not guarantee future benefits.

     A major component of benefit costs is paid leave, including vacations,
holidays, sick leave, and other leave such as personal leave, military
leave, and funeral leave.  The average cost for paid leave was $2.64 per
hour worked for State and local government employees.  Among occupational
groups, the average cost for management, professional, and related workers
was $2.85; significantly higher than the costs for sales and office workers
which averaged $2.27 and for service workers which averaged $2.39.

     Costs for legally required benefits, including Social Security,
Medicare, unemployment insurance (both State and Federal), and workers'
compensation, averaged $2.04 per hour worked for State and local government
employees.  The average cost for management, professional, and related
workers was $2.35 per hour worked (5.5 percent of total compensation),
sales and office workers averaged $1.51 (6.3 percent), and service workers
averaged $1.68 (6.4 percent).


                            Table of Contents:

Table 1.    Civilian workers, by major occupational and industry group   5
Table 2.    Civilian workers, by occupational and industry group         7
Table 3.    State and local government workers, by major occupational
            and industry group                                           8
Table 4.    State and local government workers, by occupational and
            industry group                                               9

Table 5.    Private industry workers, by major occupational group and
            bargaining status                                           10
Table 6.    Private industry workers, by major industry group           12
Table 7.    Private industry workers, by census region and division,
            and area                                                    14
Table 8.    Private industry workers, by establishment employment size  17

Table 9.    Private industry workers, goods-producing and
            service-providing industries, by occupational group         18
Table 10.   Private industry workers, by industry group                 19
Table 11.   Private industry workers, by occupational group and
            full-time and part-time status                              20
Table 12.   Private industry workers, by industry group and full-time
            and part-time status                                        21

Table 13.   Private industry workers, by major industry group and
            establishment employment size and bargaining status         22
Table 14.   Private industry health care and social assistance workers,
            by industry and occupational group                          23

Explanatory notes                                                       24



Table 1.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Civilian workers, by major occupational and industry group, September 2004


                                                                                             Occupational group                                                        Industry group


                                                                     Management,                                             Natural         Production,
                 Compensation                          All          professional,         Sales                             resources,     transportation,        Goods-           Service-
                   component                        workers(1)           and               and             Service        construction,          and           producing(2)      providing(3)
                                                                       related            office                               and             material
                                                                                                                           maintenance          moving


                                                  Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent

Total compensation.............................  $25.36    100.0   $41.47    100.0   $19.44    100.0   $14.14    100.0   $26.96    100.0   $20.90    100.0   $27.86    100.0   $24.83    100.0

  Wages and salaries...........................   17.96     70.8    29.82     71.9    14.03     72.2    10.18     72.0    18.34     68.0    13.86     66.3    18.47     66.3    17.85     71.9

  Total benefits...............................    7.40     29.2    11.64     28.1     5.41     27.8     3.96     28.0     8.62     32.0     7.04     33.7     9.39     33.7     6.98     28.1

    Paid leave.................................    1.68      6.6     3.15      7.6     1.24      6.4      .78      5.5     1.42      5.3     1.22      5.8     1.70      6.1     1.68      6.8
      Vacation.................................     .78      3.1     1.42      3.4      .56      2.9      .36      2.5      .73      2.7      .59      2.8      .87      3.1      .76      3.0
      Holiday..................................     .57      2.3     1.05      2.5      .43      2.2      .25      1.8      .47      1.8      .44      2.1      .62      2.2      .56      2.3
      Sick.....................................     .25      1.0      .50      1.2      .18       .9      .13       .9      .16       .6      .14       .7      .13       .5      .27      1.1
      Other....................................     .08       .3      .17       .4      .06       .3      .04       .3      .07       .2      .05       .2      .07       .3      .09       .3

    Supplemental pay...........................     .60      2.4      .91      2.2      .38      2.0      .24      1.7      .83      3.1      .75      3.6     1.15      4.1      .49      2.0
      Overtime and premium(4)..................     .22       .9      .11       .3      .11       .6      .13       .9      .61      2.2      .49      2.3      .57      2.0      .15       .6
      Shift differentials......................     .06       .2      .09       .2      .02       .1      .05       .4      .04       .2      .09       .4      .08       .3      .05       .2
      Nonproduction bonuses....................     .32      1.3      .71      1.7      .25      1.3      .06       .4      .18       .7      .18       .8      .51      1.8      .28      1.1

    Insurance..................................    1.96      7.7     2.88      6.9     1.61      8.3     1.09      7.7     2.13      7.9     1.97      9.4     2.33      8.4     1.88      7.6
      Life.....................................     .04       .2      .08       .2      .03       .2      .02       .1      .04       .2      .04       .2      .06       .2      .04       .2
      Health...................................    1.84      7.3     2.67      6.4     1.52      7.8     1.04      7.3     2.02      7.5     1.86      8.9     2.18      7.8     1.77      7.1
      Short-term disability....................     .05       .2      .06       .2      .03       .2      .02       .2      .05       .2      .06       .3      .07       .2      .04       .2
      Long-term disability.....................     .03       .1      .07       .2      .03       .1     (5)      (6)       .02       .1      .02       .1      .03       .1      .03       .1

    Retirement and savings.....................    1.05      4.1     1.86      4.5      .59      3.0      .49      3.5     1.32      4.9      .95      4.6     1.44      5.2      .96      3.9
      Defined benefit..........................     .64      2.5     1.07      2.6      .28      1.5      .37      2.6      .91      3.4      .68      3.2      .94      3.4      .58      2.3
      Defined contribution.....................     .41      1.6      .79      1.9      .31      1.6      .12       .8      .41      1.5      .28      1.3      .50      1.8      .39      1.6

    Legally required benefits..................    2.06      8.1     2.77      6.7     1.56      8.0     1.35      9.5     2.88     10.7     2.09     10.0     2.68      9.6     1.93      7.8
      Social Security and Medicare.............    1.44      5.7     2.27      5.5     1.16      6.0      .85      6.0     1.53      5.7     1.18      5.6     1.58      5.7     1.41      5.7
        Social Security(7).....................    1.15      4.5     1.78      4.3      .93      4.8      .68      4.8     1.24      4.6      .95      4.5     1.27      4.6     1.12      4.5
        Medicare...............................     .29      1.2      .48      1.2      .23      1.2      .17      1.2      .29      1.1      .23      1.1      .31      1.1      .29      1.2
      Federal unemployment insurance...........     .03       .1      .02       .1      .03       .2      .03       .2      .03       .1      .03       .1      .03       .1      .03       .1
      State unemployment insurance.............     .13       .5      .13       .3      .13       .7      .11       .8      .16       .6      .16       .7      .19       .7      .12       .5
      Workers' compensation....................     .46      1.8      .36       .9      .25      1.3      .36      2.5     1.16      4.3      .73      3.5      .89      3.2      .37      1.5

    Other benefits(8)..........................     .04       .2      .07       .2      .03       .1     (5)      (6)       .03       .1      .05       .2      .08       .3      .03       .1

  1 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government.
  2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical
services; management of companies and enterprises; administrative and waste services; educational services;  health care and social assistance; arts, entertainment and recreation;
accommodation and food services; and other services, except public administration.
  4 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  5 Cost per hour worked is $0.01 or less.
  6 Less than .05 percent.
  7 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  8 Includes severance pay and supplemental unemployment benefits.

 Note: The sum of individual items may not equal totals due to rounding.



Table 2.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Civilian
workers, by occupational and industry group, September 2004


                                                                                           Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally   Other
                                                 sation  salaries   Total    Paid    mental  Insurance  ment   required   bene-
                                                                             leave     pay              and    benefits  fits(1)
                                                                                                       savings


                                                                              Cost per hour worked



Civilian workers(2)............................  $25.36   $17.96    $7.40    $1.68    $0.60    $1.96    $1.05    $2.06    $0.04

              Occupational group

      Management, professional, and related....   41.47    29.82    11.64     3.15      .91     2.88     1.86     2.77      .07
        Management, business, and financial....   45.91    32.50    13.41     3.84     1.54     2.91     2.00     3.01      .11
        Professional and related...............   39.40    28.58    10.82     2.82      .61     2.87     1.80     2.67      .06
          Teachers(3)..........................   44.80    33.58    11.22     2.27      .11     3.57     2.59     2.63      .05
            Primary, secondary, and special
             education school teachers.........   43.02    31.84    11.18     2.26      .11     3.91     2.46     2.37      .07
          Registered nurses....................   38.45    27.36    11.10     3.16     1.26     2.36     1.34     2.95      .02
      Sales and office.........................   19.44    14.03     5.41     1.24      .38     1.61      .59     1.56      .03
        Sales and related......................   18.26    14.04     4.22      .88      .38      .98      .39     1.59     (4)
        Office and administrative support......   20.12    14.02     6.10     1.44      .38     1.98      .71     1.55      .03
      Service..................................   14.14    10.18     3.96      .78      .24     1.09      .49     1.35     (4)
      Natural resources, construction, and
       maintenance.............................   26.96    18.34     8.62     1.42      .83     2.13     1.32     2.88      .03
        Construction and extraction............   27.09    18.40     8.70     1.04      .81     2.05     1.55     3.22      .02
        Installation, maintenance, and
         repair................................   27.12    18.48     8.64     1.90      .87     2.25     1.07     2.50      .05
      Production, transportation, and material
       moving..................................   20.90    13.86     7.04     1.22      .75     1.97      .95     2.09      .05
        Production.............................   21.67    14.08     7.59     1.37      .96     2.06     1.04     2.09      .08
        Transportation and material moving.....   20.11    13.63     6.48     1.06      .54     1.88      .87     2.10      .02

                Industry group

      Education and health services............   29.89    21.59     8.30     2.06      .34     2.54     1.29     2.05      .02
        Educational services...................   36.48    26.46    10.01     2.28      .13     3.37     2.03     2.17      .04
          Elementary and secondary schools.....   35.90    26.02     9.88     2.02      .12     3.68     1.97     2.03      .05
          Junior colleges, colleges, and
            universities.......................   39.41    28.46    10.95     2.95      .15     3.03     2.36     2.45     (4)
        Health care and social assistance......   24.65    17.71     6.94     1.89      .50     1.88      .71     1.95     (4)
          Hospitals............................   29.80    20.52     9.28     2.55      .82     2.58     1.08     2.22      .02

                                                                         Percent of total compensation



Civilian workers(2)............................   100.0     70.8     29.2      6.6      2.4      7.7      4.1      8.1      0.2

              Occupational group

      Management, professional, and related....   100.0     71.9     28.1      7.6      2.2      6.9      4.5      6.7       .2
        Management, business, and financial....   100.0     70.8     29.2      8.4      3.4      6.3      4.4      6.6       .2
        Professional and related...............   100.0     72.5     27.5      7.2      1.6      7.3      4.6      6.8       .1
          Teachers(3)..........................   100.0     75.0     25.0      5.1       .2      8.0      5.8      5.9       .1
            Primary, secondary, and special
             education school teachers.........   100.0     74.0     26.0      5.3       .3      9.1      5.7      5.5       .2
          Registered nurses....................   100.0     71.1     28.9      8.2      3.3      6.1      3.5      7.7       .1
      Sales and office.........................   100.0     72.2     27.8      6.4      2.0      8.3      3.0      8.0       .1
        Sales and related......................   100.0     76.9     23.1      4.8      2.1      5.4      2.1      8.7     (5)
        Office and administrative support......   100.0     69.7     30.3      7.2      1.9      9.8      3.5      7.7       .2
      Service..................................   100.0     72.0     28.0      5.5      1.7      7.7      3.5      9.5     (5)
      Natural resources, construction, and
       maintenance.............................   100.0     68.0     32.0      5.3      3.1      7.9      4.9     10.7       .1
        Construction and extraction............   100.0     67.9     32.1      3.8      3.0      7.6      5.7     11.9       .1
        Installation, maintenance, and
         repair................................   100.0     68.1     31.9      7.0      3.2      8.3      3.9      9.2       .2
      Production, transportation, and material
       moving..................................   100.0     66.3     33.7      5.8      3.6      9.4      4.6     10.0       .2
        Production.............................   100.0     65.0     35.0      6.3      4.4      9.5      4.8      9.6       .4
        Transportation and material moving.....   100.0     67.8     32.2      5.3      2.7      9.4      4.3     10.4       .1

                Industry group

      Education and health services............   100.0     72.2     27.8      6.9      1.1      8.5      4.3      6.9       .1
        Educational services...................   100.0     72.5     27.5      6.2       .4      9.2      5.6      6.0       .1
          Elementary and secondary schools.....   100.0     72.5     27.5      5.6       .3     10.2      5.5      5.7       .2
          Junior colleges, colleges, and
            universities.......................   100.0     72.2     27.8      7.5       .4      7.7      6.0      6.2     (5)
        Health care and social assistance......   100.0     71.9     28.1      7.7      2.0      7.6      2.9      7.9     (5)
          Hospitals............................   100.0     68.9     31.1      8.6      2.7      8.7      3.6      7.4       .1

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government.
  3 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.
  4 Cost per hour worked is $0.01 or less.
  5 Less than .05 percent.

 Note: The sum of individual items may not equal totals due to rounding.



Table 3.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and local
government workers, by major occupational and industry group, September 2004


                                                                         Occupational group(1)                            Industry group


                                                                     Management,          Sales
                 Compensation                          All          professional,          and             Service      Service-providing
                   component                         workers             and              office                                (2)
                                                                       related


                                                  Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent

Total compensation.............................  $34.72    100.0   $42.30    100.0   $23.91    100.0   $26.37    100.0   $34.88    100.0

  Wages and salaries...........................   23.83     68.6    30.31     71.7    15.20     63.6    16.52     62.6    23.97     68.7

  Total benefits...............................   10.89     31.4    11.99     28.3     8.70     36.4     9.86     37.4    10.91     31.3

    Paid leave.................................    2.64      7.6     2.85      6.7     2.27      9.5     2.39      9.1     2.65      7.6
      Vacation.................................     .92      2.7      .84      2.0      .92      3.8     1.03      3.9      .92      2.6
      Holiday..................................     .87      2.5      .96      2.3      .75      3.1      .77      2.9      .88      2.5
      Sick.....................................     .64      1.8      .80      1.9      .47      2.0      .43      1.6      .65      1.9
      Other....................................     .20       .6      .24       .6      .13       .6      .17       .6      .20       .6

    Supplemental pay...........................     .31       .9      .19       .4      .16       .7      .62      2.3      .31       .9
      Overtime and premium(3)..................     .14       .4      .04       .1      .07       .3      .32      1.2      .14       .4
      Shift differentials......................     .07       .2      .05       .1      .02       .1      .15       .6      .07       .2
      Nonproduction bonuses....................     .10       .3      .10       .2      .07       .3      .15       .6      .10       .3

    Insurance..................................    3.62     10.4     3.96      9.4     3.33     13.9     2.96     11.2     3.62     10.4
      Life.....................................     .06       .2      .07       .2      .05       .2      .04       .2      .06       .2
      Health...................................    3.49     10.0     3.82      9.0     3.23     13.5     2.81     10.7     3.49     10.0
      Short-term disability....................     .03       .1      .02       .1      .02       .1      .08       .3      .03       .1
      Long-term disability.....................     .04       .1      .05       .1      .03       .1      .03       .1      .04       .1

    Retirement and savings.....................    2.23      6.4     2.59      6.1     1.39      5.8     2.16      8.2     2.23      6.4
      Defined benefit..........................    1.97      5.7     2.26      5.3     1.25      5.2     2.01      7.6     1.98      5.7
      Defined contribution.....................     .25       .7      .33       .8      .15       .6      .15       .6      .26       .7

    Legally required benefits..................    2.04      5.9     2.35      5.5     1.51      6.3     1.68      6.4     2.05      5.9
      Social Security and Medicare.............    1.57      4.5     1.95      4.6     1.16      4.9     1.04      3.9     1.58      4.5
        Social Security(4).....................    1.21      3.5     1.50      3.5      .92      3.8      .79      3.0     1.22      3.5
        Medicare...............................     .36      1.0      .45      1.1      .24      1.0      .25       .9      .36      1.0
      Federal unemployment insurance...........    (5)      (6)      (5)      (6)      (5)      (6)      (5)      (6)      (5)      (6)
      State unemployment insurance.............     .06       .2      .06       .1      .05       .2      .07       .2      .06       .2
      Workers' compensation....................     .41      1.2      .34       .8      .30      1.3      .58      2.2      .41      1.2

    Other benefits(7)..........................     .05       .1      .06       .1      .03       .1      .05       .2      .05       .1

  1 This table presents data for the three major occupational groups in State and local government: management, professional, and related
occupations, including teachers; sales and office occupations, including clerical workers; and service occupations, including police and
firefighters.
  2 Service-providing industries, which include health and educational services, employ a large part of the State and local government
workforce.
  3 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  5 Cost per hour worked is $0.01 or less.
  6 Less than .05 percent.
  7 Includes severance pay and supplemental unemployment benefits.

 Note: The sum of individual items may not equal totals due to rounding.



Table 4.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and
local government workers, by occupational and industry group, September 2004


                                                                                           Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally   Other
                                                 sation  salaries   Total    Paid    mental  Insurance  ment   required   bene-
                                                                             leave     pay              and    benefits  fits(1)
                                                                                                       savings


                                                                              Cost per hour worked



State and local government workers.............  $34.72   $23.83   $10.89    $2.64    $0.31    $3.62    $2.23    $2.04    $0.05

              Occupational group

      Management, professional, and related....   42.30    30.31    11.99     2.85      .19     3.96     2.59     2.35      .06
        Professional and related...............   42.14    30.54    11.60     2.54      .19     3.93     2.54     2.33      .06
          Teachers(2)..........................   47.35    35.20    12.15     2.41      .11     4.06     2.98     2.52      .07
            Primary, secondary, and special
             education school teachers.........   45.95    33.90    12.05     2.38      .11     4.32     2.79     2.38      .08
      Sales and office.........................   23.91    15.20     8.70     2.27      .16     3.33     1.39     1.51      .03
        Office and administrative support......   23.89    15.19     8.70     2.27      .16     3.33     1.40     1.51      .03
      Service..................................   26.37    16.52     9.86     2.39      .62     2.96     2.16     1.68      .05

                Industry group

      Education and health services............   36.71    26.24    10.47     2.41      .21     3.62     2.13     2.06      .04
        Educational services...................   37.40    26.94    10.45     2.30      .13     3.70     2.22     2.06      .05
          Elementary and secondary schools.....   36.67    26.48    10.19     2.06      .12     3.87     2.10     1.98      .06
          Junior colleges, colleges, and
            universities.......................   39.94    28.61    11.33     3.02      .17     3.22     2.62     2.30     (3)
        Health care and social assistance......   32.40    21.83    10.57     3.12      .68     3.13     1.53     2.07      .04
          Hospitals............................   29.76    19.62    10.14     2.96      .70     2.92     1.47     2.05      .05
      Public administration....................   31.87    20.34    11.53     3.00      .46     3.60     2.47     1.94      .06

                                                                         Percent of total compensation



State and local government workers.............   100.0     68.6     31.4      7.6      0.9     10.4      6.4      5.9      0.1

              Occupational group

      Management, professional, and related....   100.0     71.7     28.3      6.7       .4      9.4      6.1      5.5       .1
        Professional and related...............   100.0     72.5     27.5      6.0       .5      9.3      6.0      5.5       .1
          Teachers(2)..........................   100.0     74.3     25.7      5.1       .2      8.6      6.3      5.3       .1
            Primary, secondary, and special
             education school teachers.........   100.0     73.8     26.2      5.2       .2      9.4      6.1      5.2       .2
      Sales and office.........................   100.0     63.6     36.4      9.5       .7     13.9      5.8      6.3       .1
        Office and administrative support......   100.0     63.6     36.4      9.5       .7     13.9      5.9      6.3       .1
      Service..................................   100.0     62.6     37.4      9.1      2.3     11.2      8.2      6.4       .2

                Industry group

      Education and health services............   100.0     71.5     28.5      6.6       .6      9.9      5.8      5.6       .1
        Educational services...................   100.0     72.0     28.0      6.2       .3      9.9      5.9      5.5       .1
          Elementary and secondary schools.....   100.0     72.2     27.8      5.6       .3     10.6      5.7      5.4       .2
          Junior colleges, colleges, and
            universities.......................   100.0     71.6     28.4      7.6       .4      8.1      6.6      5.8     (4)
        Health care and social assistance......   100.0     67.4     32.6      9.6      2.1      9.7      4.7      6.4       .1
          Hospitals............................   100.0     65.9     34.1     10.0      2.4      9.8      4.9      6.9       .2
      Public administration....................   100.0     63.8     36.2      9.4      1.4     11.3      7.7      6.1       .2

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.
  3 Cost per hour worked is $0.01 or less.
  4 Less than .05 percent.

 Note: The sum of individual items may not equal totals due to rounding.



Table 5.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major occupational group and bargaining status, September 2004


                                                                                                   Occupational group                                                              Bargaining status


                                                                        Management,                                                   Natural           Production,
                 Compensation                           All            professional,           Sales                                 resources,       transportation,
                   component                          workers               and                 and               Service          construction,            and                Union              Nonunion
                                                                          related              office                                   and               material
                                                                                                                                    maintenance            moving


                                                   Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent

Total compensation.............................   $23.76    100.0     $41.14    100.0     $19.06    100.0     $11.88    100.0     $26.74    100.0     $20.57    100.0     $32.54    100.0     $22.72    100.0

  Wages and salaries...........................    16.96     71.4      29.63     72.0      13.93     73.1       9.01     75.8      18.32     68.5      13.69     66.6      20.55     63.2      16.54     72.8

  Total benefits...............................     6.80     28.6      11.51     28.0       5.14     26.9       2.87     24.2       8.43     31.5       6.88     33.4      11.99     36.8       6.19     27.2

    Paid leave.................................     1.52      6.4       3.26      7.9       1.15      6.0        .49      4.1       1.29      4.8       1.16      5.6       2.20      6.8       1.44      6.3
      Vacation.................................      .75      3.2       1.65      4.0        .53      2.8        .24      2.0        .67      2.5        .57      2.8       1.12      3.5        .71      3.1
      Holiday..................................      .52      2.2       1.09      2.6        .41      2.1        .15      1.3        .43      1.6        .43      2.1        .70      2.1        .50      2.2
      Sick.....................................      .18       .8        .38       .9        .16       .8        .08       .6        .12       .5        .12       .6        .28       .8        .17       .8
      Other....................................      .06       .3        .14       .3        .05       .3        .02       .1        .06       .2        .04       .2        .11       .3        .06       .3

    Supplemental pay...........................      .65      2.7       1.19      2.9        .40      2.1        .17      1.5        .87      3.2        .77      3.7       1.07      3.3        .60      2.6
      Overtime and premium(1)..................      .24      1.0        .14       .3        .11       .6        .10       .8        .63      2.3        .49      2.4        .67      2.0        .19       .8
      Shift differentials......................      .06       .2        .10       .2        .02       .1        .03       .3        .04       .2        .09       .4        .17       .5        .04       .2
      Nonproduction bonuses....................      .36      1.5        .95      2.3        .27      1.4        .04       .4        .20       .7        .18       .9        .24       .7        .37      1.6

    Insurance..................................     1.68      7.1       2.45      6.0       1.47      7.7        .74      6.3       2.03      7.6       1.87      9.1       3.42     10.5       1.48      6.5
      Life.....................................      .04       .2        .08       .2        .03       .2      (2)       (3)         .04       .2        .04       .2        .06       .2        .04       .2
      Health...................................     1.56      6.6       2.22      5.4       1.38      7.2        .71      6.0       1.91      7.2       1.75      8.5       3.22      9.9       1.37      6.0
      Short-term disability....................      .05       .2        .08       .2        .03       .2      (2)       (3)         .05       .2        .06       .3        .10       .3        .04       .2
      Long-term disability.....................      .03       .1        .07       .2        .03       .1      (2)       (3)         .02       .1        .02       .1        .04       .1        .03       .1

    Retirement and savings.....................      .85      3.6       1.57      3.8        .52      2.7        .18      1.5       1.27      4.7        .92      4.5       2.30      7.1        .67      3.0
      Defined benefit..........................      .41      1.7        .60      1.5        .20      1.1        .07       .6        .83      3.1        .65      3.2       1.78      5.5        .25      1.1
      Defined contribution.....................      .43      1.8        .97      2.4        .32      1.7        .11       .9        .43      1.6        .27      1.3        .53      1.6        .42      1.9

    Legally required benefits..................     2.07      8.7       2.94      7.2       1.57      8.2       1.29     10.8       2.95     11.0       2.11     10.2       2.88      8.9       1.97      8.7
      Social Security and Medicare.............     1.41      6.0       2.39      5.8       1.16      6.1        .81      6.8       1.55      5.8       1.17      5.7       1.77      5.4       1.37      6.0
        Social Security(4).....................     1.13      4.8       1.90      4.6        .93      4.9        .66      5.5       1.25      4.7        .95      4.6       1.42      4.4       1.10      4.8
        Medicare...............................      .28      1.2        .50      1.2        .23      1.2        .15      1.3        .29      1.1        .22      1.1        .34      1.0        .27      1.2
      Federal unemployment insurance...........      .03       .1        .03       .1        .03       .2        .04       .3        .03       .1        .03       .2        .03       .1        .03       .1
      State unemployment insurance.............      .14       .6        .15       .4        .13       .7        .12      1.0        .17       .6        .16       .8        .20       .6        .14       .6
      Workers' compensation....................      .47      2.0        .36       .9        .24      1.3        .32      2.7       1.20      4.5        .74      3.6        .89      2.7        .42      1.9

    Other benefits(5)..........................      .04       .2        .08       .2        .03       .1      (2)       (3)         .03       .1        .05       .3        .11       .3        .03       .1

  1 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.
  4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  5 Includes severance pay and supplemental unemployment benefits.

 Note: The sum of individual items may not equal totals due to rounding.



Table 6.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major industry group, September 2004


                                                                     Goods-producing(1)                                                                                           Service-providing(2)


                                                                                                                    All                Trade,                                                   Professional         Education            Leisure
                 Compensation                        All goods-         Construction       Manufacturing          service-        transportation,       Information          Financial              and                 and                 and            Other services
                   component                        producing(1)                                                providing(2)            and                                  activities           business             health           hospitality
                                                                                                                                     utilities                                                    services            services


                                                   Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent

Total compensation.............................   $27.88    100.0     $27.65    100.0     $27.81    100.0     $22.73    100.0     $20.05    100.0     $34.23    100.0     $32.47    100.0     $27.18    100.0     $25.26    100.0     $10.64    100.0     $20.48    100.0

  Wages and salaries...........................    18.51     66.4      19.21     69.5      18.06     64.9      16.57     72.9      14.42     71.9      24.09     70.4      22.73     70.0      20.19     74.3      18.43     73.0       8.42     79.1      15.09     73.7

  Total benefits...............................     9.38     33.6       8.43     30.5       9.75     35.1       6.16     27.1       5.64     28.1      10.14     29.6       9.74     30.0       6.99     25.7       6.83     27.0       2.22     20.9       5.39     26.3

    Paid leave.................................     1.68      6.0        .92      3.3       2.03      7.3       1.48      6.5       1.15      5.7       2.88      8.4       2.32      7.2       1.86      6.9       1.82      7.2        .35      3.2       1.33      6.5
      Vacation.................................      .87      3.1        .52      1.9       1.02      3.7        .72      3.2        .56      2.8       1.40      4.1       1.14      3.5        .89      3.3        .90      3.6        .19      1.8        .62      3.0
      Holiday..................................      .61      2.2        .32      1.2        .75      2.7        .50      2.2        .38      1.9        .93      2.7        .78      2.4        .66      2.4        .59      2.3        .10       .9        .48      2.3
      Sick.....................................      .13       .5        .06       .2        .16       .6        .20       .9        .16       .8        .33      1.0        .30       .9        .24       .9        .25      1.0        .04       .4        .19       .9
      Other....................................      .07       .3        .02       .1        .10       .4        .06       .3        .04       .2        .22       .7        .10       .3        .07       .3        .08       .3        .02       .2        .04       .2

    Supplemental pay...........................     1.16      4.2       1.13      4.1       1.18      4.2        .52      2.3        .45      2.2        .95      2.8       1.30      4.0        .64      2.4        .43      1.7        .13      1.2        .32      1.6
      Overtime and premium(3)..................      .57      2.0        .53      1.9        .59      2.1        .15       .7        .20      1.0        .30       .9        .09       .3        .17       .6        .15       .6        .08       .7        .10       .5
      Shift differentials......................      .08       .3      (4)       (5)         .12       .4        .05       .2        .03       .1        .05       .1      (4)       (5)         .04       .1        .16       .6      (4)       (5)         .03       .1
      Nonproduction bonuses....................      .51      1.8        .59      2.1        .47      1.7        .32      1.4        .22      1.1        .60      1.7       1.21      3.7        .44      1.6        .11       .4        .05       .4        .19       .9

    Insurance..................................     2.32      8.3       1.80      6.5       2.53      9.1       1.52      6.7       1.50      7.5       2.62      7.7       2.38      7.3       1.52      5.6       1.80      7.1        .44      4.1       1.30      6.4
      Life.....................................      .06       .2        .03       .1        .06       .2        .04       .2        .04       .2        .05       .2        .07       .2        .05       .2        .03       .1      (4)       (5)         .03       .2
      Health...................................     2.16      7.8       1.73      6.3       2.34      8.4       1.41      6.2       1.41      7.0       2.35      6.9       2.20      6.8       1.39      5.1       1.69      6.7        .42      3.9       1.22      6.0
      Short-term disability....................      .07       .2        .03       .1        .08       .3        .04       .2        .04       .2        .14       .4        .06       .2        .05       .2        .04       .1      (4)       (5)         .02       .1
      Long-term disability.....................      .03       .1      (4)       (5)         .04       .1        .03       .1        .02       .1        .08       .2        .06       .2        .04       .1        .04       .2      (4)       (5)         .03       .1

    Retirement and savings.....................     1.43      5.1       1.31      4.7       1.48      5.3        .70      3.1        .68      3.4       1.13      3.3       1.43      4.4        .75      2.8        .73      2.9        .10      1.0        .58      2.9
      Defined benefit..........................      .93      3.3        .82      3.0        .98      3.5        .28      1.3        .37      1.8        .50      1.5        .60      1.8        .27      1.0        .20       .8        .03       .2        .20      1.0
      Defined contribution.....................      .50      1.8        .50      1.8        .50      1.8        .41      1.8        .31      1.5        .63      1.9        .83      2.6        .48      1.8        .53      2.1        .08       .7        .38      1.9

    Legally required benefits..................     2.70      9.7       3.26     11.8       2.41      8.7       1.91      8.4       1.84      9.2       2.45      7.2       2.19      6.7       2.18      8.0       2.04      8.1       1.20     11.3       1.84      9.0
      Social Security and Medicare.............     1.58      5.7       1.60      5.8       1.57      5.6       1.37      6.0       1.18      5.9       1.99      5.8       1.79      5.5       1.64      6.0       1.54      6.1        .79      7.5       1.25      6.1
        Social Security(6).....................     1.28      4.6       1.29      4.7       1.26      4.5       1.10      4.8        .95      4.8       1.59      4.6       1.40      4.3       1.31      4.8       1.24      4.9        .64      6.0       1.01      4.9
        Medicare...............................      .31      1.1        .31      1.1        .30      1.1        .27      1.2        .23      1.1        .40      1.2        .39      1.2        .33      1.2        .30      1.2        .15      1.4        .24      1.2
      Federal unemployment insurance...........      .03       .1        .03       .1        .03       .1        .03       .1        .04       .2        .03       .1        .03       .1        .03       .1        .03       .1        .04       .4        .03       .2
      State unemployment insurance.............      .19       .7        .22       .8        .18       .6        .13       .6        .13       .6        .14       .4        .15       .5        .16       .6        .13       .5        .11      1.0        .12       .6
      Workers' compensation....................      .90      3.2       1.41      5.1        .64      2.3        .37      1.6        .49      2.5        .30       .9        .22       .7        .34      1.3        .34      1.4        .26      2.4        .43      2.1

    Other benefits(7)..........................      .08       .3      (4)       (5)         .12       .4        .03       .1        .02       .1        .11       .3        .11       .3        .03       .1      (4)       (5)       (4)       (5)       (4)       (5)

  1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste
services; educational services;  health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration.
  3 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  4 Cost per hour worked is $0.01 or less.
  5 Less than .05 percent.
  6 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  7 Includes severance pay and supplemental unemployment benefits.

 Note: The sum of individual items may not equal totals due to rounding.



Table 7.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by census region and division, and area, September 2004


                                                                                                                                                                   Census region and division(1)                                                                                                                                      Area


                                                     Northeast                Northeast divisions                  South                              South divisions                             Midwest                  Midwest divisions                    West                     West divisions                 Metropolitan      Nonmetropolitan
                 Compensation                                                                                                                                                                                                                                                                                               area                area
                   component

                                                                        New England       Middle Atlantic                          South Atlantic    East South Central  West South Central                      East North Central  West North Central                           Mountain            Pacific
                                                   Cost    Percent                                             Cost    Percent                                                                 Cost    Percent                                             Cost    Percent                                             Cost    Percent     Cost    Percent

                                                                       Cost    Percent     Cost    Percent                         Cost    Percent     Cost    Percent     Cost    Percent                         Cost    Percent     Cost    Percent                         Cost    Percent     Cost    Percent

Total compensation.............................   $26.51    100.0     $25.25    100.0     $27.04    100.0     $21.20    100.0     $21.69    100.0     $19.76    100.0     $21.07    100.0     $23.80    100.0     $24.55    100.0     $22.13    100.0     $25.38    100.0     $21.07    100.0     $27.08    100.0     $24.37    100.0     $18.63    100.0

  Wages and salaries...........................    18.75     70.7      18.12     71.8      19.01     70.3      15.35     72.4      15.79     72.8      13.97     70.7      15.28     72.5      16.78     70.5      17.09     69.6      16.11     72.8      18.16     71.5      15.23     72.3      19.32     71.3      17.42     71.5      13.06     70.1

  Total benefits...............................     7.77     29.3       7.13     28.2       8.03     29.7       5.85     27.6       5.90     27.2       5.79     29.3       5.79     27.5       7.02     29.5       7.46     30.4       6.02     27.2       7.22     28.5       5.85     27.7       7.76     28.7       6.95     28.5       5.57     29.9

    Paid leave.................................     1.85      7.0       1.69      6.7       1.92      7.1       1.31      6.2       1.37      6.3       1.17      5.9       1.29      6.1       1.48      6.2       1.57      6.4       1.29      5.8       1.60      6.3       1.21      5.8       1.75      6.5       1.57      6.4       1.08      5.8
      Vacation.................................      .89      3.4        .81      3.2        .93      3.4        .65      3.1        .68      3.2        .59      3.0        .63      3.0        .73      3.1        .77      3.1        .65      2.9        .80      3.2        .62      2.9        .88      3.2        .78      3.2        .55      3.0
      Holiday..................................      .64      2.4        .60      2.4        .65      2.4        .45      2.1        .47      2.1        .40      2.0        .45      2.1        .51      2.1        .54      2.2        .43      1.9        .54      2.1        .40      1.9        .60      2.2        .54      2.2        .37      2.0
      Sick.....................................      .24       .9        .21       .8        .25       .9        .16       .7        .16       .7        .14       .7        .16       .7        .16       .7        .17       .7        .15       .7        .20       .8        .16       .7        .22       .8        .19       .8        .11       .6
      Other....................................      .08       .3        .07       .3        .09       .3        .05       .3        .06       .3        .05       .3        .05       .2        .08       .3        .08       .3        .06       .3        .05       .2        .04       .2        .06       .2        .07       .3        .05       .2

    Supplemental pay...........................      .76      2.9        .71      2.8        .78      2.9        .53      2.5        .52      2.4        .64      3.2        .52      2.5        .73      3.1        .81      3.3        .56      2.5        .65      2.6        .60      2.8        .67      2.5        .66      2.7        .55      3.0
      Overtime and premium(2)..................      .22       .8        .23       .9        .22       .8        .22      1.0        .22      1.0        .23      1.2        .23      1.1        .28      1.2        .30      1.2        .24      1.1        .23       .9        .22      1.1        .23       .8        .23      1.0        .28      1.5
      Shift differentials......................      .06       .2        .06       .2        .06       .2        .05       .2        .05       .2        .06       .3        .04       .2        .07       .3        .08       .3        .06       .3        .05       .2        .05       .2        .05       .2        .05       .2        .07       .4
      Nonproduction bonuses....................      .47      1.8        .42      1.7        .50      1.8        .27      1.3        .25      1.2        .35      1.8        .25      1.2        .38      1.6        .43      1.7        .27      1.2        .37      1.5        .32      1.5        .39      1.4        .37      1.5        .20      1.1

    Insurance..................................     1.87      7.1       1.64      6.5       1.97      7.3       1.49      7.0       1.47      6.8       1.58      8.0       1.48      7.0       1.80      7.6       1.92      7.8       1.54      6.9       1.68      6.6       1.44      6.8       1.77      6.5       1.70      7.0       1.55      8.3
      Life.....................................      .05       .2        .04       .2        .05       .2        .04       .2        .04       .2        .04       .2        .04       .2        .04       .2        .04       .2        .04       .2        .04       .1        .03       .1        .04       .1        .04       .2        .04       .2
      Health...................................     1.73      6.5       1.53      6.1       1.81      6.7       1.37      6.5       1.35      6.2       1.46      7.4       1.37      6.5       1.68      7.1       1.79      7.3       1.43      6.5       1.58      6.2       1.36      6.5       1.66      6.1       1.58      6.5       1.45      7.8
      Short-term disability....................      .06       .2        .04       .2        .07       .3        .04       .2        .04       .2        .06       .3        .04       .2        .05       .2        .05       .2        .05       .2        .03       .1        .03       .1        .03       .1        .05       .2        .04       .2
      Long-term disability.....................      .03       .1        .04       .1        .03       .1        .03       .1        .03       .2        .02       .1        .03       .1        .03       .1        .03       .1        .03       .1        .03       .1        .02       .1        .04       .1        .03       .1        .02       .1

    Retirement and savings.....................      .99      3.7        .89      3.5       1.04      3.8        .68      3.2        .69      3.2        .62      3.1        .70      3.3        .94      4.0       1.03      4.2        .75      3.4        .86      3.4        .65      3.1        .94      3.5        .87      3.6        .63      3.4
      Defined benefit..........................      .45      1.7        .35      1.4        .49      1.8        .30      1.4        .29      1.3        .28      1.4        .33      1.6        .54      2.3        .62      2.5        .38      1.7        .41      1.6        .23      1.1        .48      1.8        .42      1.7        .32      1.7
      Defined contribution.....................      .54      2.0        .54      2.1        .54      2.0        .38      1.8        .40      1.8        .34      1.7        .37      1.8        .40      1.7        .42      1.7        .37      1.7        .45      1.8        .41      2.0        .46      1.7        .45      1.8        .31      1.7

    Legally required benefits..................     2.24      8.5       2.17      8.6       2.27      8.4       1.80      8.5       1.83      8.5       1.75      8.9       1.77      8.4       2.00      8.4       2.07      8.4       1.86      8.4       2.41      9.5       1.93      9.2       2.61      9.6       2.10      8.6       1.74      9.3
      Social Security and Medicare.............     1.58      5.9       1.54      6.1       1.59      5.9       1.28      6.0       1.32      6.1       1.21      6.1       1.25      5.9       1.40      5.9       1.44      5.9       1.29      5.8       1.50      5.9       1.29      6.1       1.59      5.9       1.45      5.9       1.13      6.1
        Social Security(3).....................     1.26      4.8       1.23      4.9       1.28      4.7       1.03      4.9       1.06      4.9        .98      4.9       1.01      4.8       1.12      4.7       1.16      4.7       1.02      4.6       1.21      4.8       1.04      4.9       1.27      4.7       1.16      4.8        .91      4.9
        Medicare...............................      .31      1.2        .30      1.2        .32      1.2        .25      1.2        .26      1.2        .23      1.2        .25      1.2        .28      1.2        .28      1.2        .27      1.2        .30      1.2        .25      1.2        .32      1.2        .29      1.2        .22      1.2
      Federal unemployment insurance...........      .03       .1        .03       .1        .03       .1        .03       .2        .03       .2        .03       .2        .03       .2        .03       .1        .03       .1        .03       .1        .03       .1        .03       .2        .03       .1        .03       .1        .03       .2
      State unemployment insurance.............      .20       .8        .21       .8        .19       .7        .10       .5        .09       .4        .11       .5        .11       .5        .14       .6        .15       .6        .12       .6        .17       .7        .10       .5        .19       .7        .15       .6        .13       .7
      Workers' compensation....................      .43      1.6        .39      1.6        .45      1.7        .39      1.8        .39      1.8        .40      2.0        .38      1.8        .43      1.8        .44      1.8        .41      1.9        .71      2.8        .50      2.4        .79      2.9        .48      2.0        .45      2.4

    Other benefits(4)..........................      .05       .2        .04       .2        .06       .2        .03       .1        .03       .1        .03       .1        .03       .1        .06       .2        .07       .3        .03       .1        .02       .1      (5)       (6)         .03       .1        .04       .2      (5)       (6)

  1 The States that comprise the census divisions are: New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont; Middle Atlantic: New Jersey, New York, and Pennsylvania; South Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South Carolina, Virginia, and West Virginia; East
South Central: Alabama, Kentucky, Mississippi, and Tennessee; West South Central: Arkansas, Louisiana, Oklahoma, and Texas; East North Central: Illinois, Indiana, Michigan, Ohio, and Wisconsin; West North Central: Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, and South Dakota; Mountain: Arizona, Colorado, Idaho, Montana, Nevada, New
Mexico, Utah, and Wyoming; and Pacific: Alaska, California, Hawaii, Oregon, and Washington.
  2 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  3 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  4 Includes severance pay and supplemental unemployment benefits.
  5 Cost per hour worked is $0.01 or less.
  6 Less than .05 percent.

 Note: The sum of individual items may not equal totals due to rounding.



Table 8.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by establishment employment
size, September 2004


                                                                        1-99 workers                                            100 workers or more

                 Compensation
                   component                        1-99 workers        1-49 workers       50-99 workers    100 workers or more   100-499 workers   500 workers or more


                                                   Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent

Total compensation.............................   $19.93    100.0     $19.74    100.0     $20.48    100.0     $28.35    100.0     $24.08    100.0     $33.75    100.0

  Wages and salaries...........................    14.77     74.1      14.74     74.6      14.88     72.6      19.58     69.1      17.04     70.8      22.79     67.5

  Total benefits...............................     5.15     25.9       5.01     25.4       5.61     27.4       8.77     30.9       7.04     29.2      10.97     32.5

    Paid leave.................................     1.06      5.3       1.01      5.1       1.21      5.9       2.07      7.3       1.56      6.5       2.72      8.1
      Vacation.................................      .52      2.6        .49      2.5        .60      2.9       1.03      3.6        .77      3.2       1.36      4.0
      Holiday..................................      .37      1.9        .36      1.8        .42      2.1        .70      2.5        .54      2.2        .90      2.7
      Sick.....................................      .13       .7        .13       .6        .14       .7        .25       .9        .18       .7        .33      1.0
      Other....................................      .04       .2        .04       .2        .05       .2        .10       .3        .07       .3        .13       .4

    Supplemental pay...........................      .51      2.6        .51      2.6        .51      2.5        .82      2.9        .65      2.7       1.04      3.1
      Overtime and premium(1)..................      .19      1.0        .17       .9        .25      1.2        .30      1.0        .26      1.1        .34      1.0
      Shift differentials......................      .02       .1      (2)       (3)         .03       .2        .10       .4        .06       .2        .16       .5
      Nonproduction bonuses....................      .30      1.5        .33      1.7        .22      1.1        .42      1.5        .33      1.4        .54      1.6

    Insurance..................................     1.22      6.1       1.14      5.8       1.47      7.2       2.23      7.9       1.88      7.8       2.68      8.0
      Life.....................................      .03       .1        .03       .1        .04       .2        .06       .2        .04       .2        .07       .2
      Health...................................     1.15      5.7       1.07      5.4       1.36      6.7       2.06      7.3       1.74      7.2       2.47      7.3
      Short-term disability....................      .03       .1        .02       .1        .04       .2        .07       .3        .06       .3        .08       .2
      Long-term disability.....................      .02       .1        .02       .1        .02       .1        .05       .2        .03       .1        .06       .2

    Retirement and savings.....................      .47      2.3        .46      2.3        .50      2.4       1.30      4.6        .84      3.5       1.87      5.6
      Defined benefit..........................      .16       .8        .16       .8        .17       .8        .72      2.5        .42      1.7       1.09      3.2
      Defined contribution.....................      .31      1.5        .30      1.5        .33      1.6        .58      2.1        .42      1.8        .78      2.3

    Legally required benefits..................     1.89      9.5       1.89      9.6       1.90      9.3       2.27      8.0       2.08      8.6       2.52      7.5
      Social Security and Medicare.............     1.22      6.1       1.22      6.2       1.24      6.1       1.64      5.8       1.42      5.9       1.93      5.7
        Social Security(4).....................      .98      4.9        .98      5.0        .99      4.9       1.32      4.6       1.14      4.7       1.54      4.6
        Medicare...............................      .24      1.2        .24      1.2        .25      1.2        .33      1.1        .28      1.2        .38      1.1
      Federal unemployment insurance...........      .04       .2        .04       .2        .03       .2        .03       .1        .03       .1        .03       .1
      State unemployment insurance.............      .14       .7        .14       .7        .14       .7        .15       .5        .16       .7        .14       .4
      Workers' compensation....................      .50      2.5        .50      2.5        .49      2.4        .45      1.6        .47      1.9        .42      1.2

    Other benefits(5)..........................    (2)       (3)       (2)       (3)       (2)       (3)         .07       .3        .03       .1        .13       .4

  1 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.
  4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  5 Includes severance pay and supplemental unemployment benefits.

 Note: The sum of individual items may not equal totals due to rounding.



Table 9.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry
workers, goods-producing and service-providing industries, by occupational group, September 2004


                                                                                                 Benefit costs

                                                        Total    Wages
                       Series                          compen-    and                      Supple-           Retire-  Legally   Other
                                                       sation  salaries   Total    Paid    mental  Insurance  ment   required   bene-
                                                                                   leave     pay              and    benefits  fits(1)
                                                                                                             savings


                                                                                    Cost per hour worked



All workers in private industry......................  $23.76   $16.96    $6.80    $1.52    $0.65    $1.68    $0.85    $2.07    $0.04

      Management, professional, and related..........   41.14    29.63    11.51     3.26     1.19     2.45     1.57     2.94      .08
        Management, business, and financial..........   46.45    33.12    13.33     3.76     1.80     2.68     1.85     3.12      .12
        Professional and related.....................   37.99    27.56    10.42     2.97      .83     2.32     1.41     2.84      .06
      Sales and office...............................   19.06    13.93     5.14     1.15      .40     1.47      .52     1.57      .03
        Sales and related............................   18.24    14.03     4.21      .87      .38      .98      .39     1.59     (2)
        Office and administrative support............   19.61    13.86     5.75     1.33      .41     1.80      .62     1.56      .03
      Service........................................   11.88     9.01     2.87      .49      .17      .74      .18     1.29     (2)
      Natural resources, construction, and
       maintenance...................................   26.74    18.32     8.43     1.29      .87     2.03     1.27     2.95      .03
        Construction and extraction..................   27.06    18.49     8.57      .89      .84     1.95     1.54     3.32      .02
        Installation, maintenance, and repair........   26.69    18.31     8.38     1.78      .90     2.15      .97     2.53      .05
      Production, transportation, and material
       moving........................................   20.57    13.69     6.88     1.16      .77     1.87      .92     2.11      .05
        Production...................................   21.47    13.98     7.49     1.34      .96     2.00     1.01     2.10      .08
        Transportation and material moving...........   19.58    13.37     6.21      .97      .55     1.72      .83     2.11      .02

    All workers, goods-producing industries(3).......   27.88    18.51     9.38     1.68     1.16     2.32     1.43     2.70      .08

      Management, professional, and related..........   46.84    31.51    15.33     3.97     2.23     3.15     2.41     3.41      .16
      Sales and office...............................   24.30    17.16     7.14     1.53      .74     2.06      .82     1.92      .08
      Natural resources, construction, and
       maintenance...................................   27.57    18.61     8.96     1.04      .93     2.10     1.58     3.28      .04
      Production, transportation, and material
       moving........................................   22.94    14.59     8.35     1.43     1.09     2.28     1.18     2.27      .10

    All workers, service-providing industries(4).....   22.73    16.57     6.16     1.48      .52     1.52      .70     1.91      .03

      Management, professional, and related..........   40.31    29.36    10.95     3.16     1.04     2.35     1.45     2.88      .07
      Sales and office...............................   18.64    13.67     4.97     1.12      .37     1.42      .50     1.54      .02
      Service........................................   11.81     8.97     2.83      .48      .17      .73      .17     1.28     (2)
      Natural resources, construction, and
       maintenance...................................   25.45    17.85     7.60     1.68      .76     1.92      .78     2.44      .03
      Production, transportation, and material
       moving........................................   18.48    12.89     5.59      .92      .48     1.51      .70     1.96      .02

                                                                               Percent of total compensation



All workers in private industry......................   100.0     71.4     28.6      6.4      2.7      7.1      3.6      8.7      0.2

      Management, professional, and related..........   100.0     72.0     28.0      7.9      2.9      6.0      3.8      7.2       .2
        Management, business, and financial..........   100.0     71.3     28.7      8.1      3.9      5.8      4.0      6.7       .3
        Professional and related.....................   100.0     72.6     27.4      7.8      2.2      6.1      3.7      7.5       .1
      Sales and office...............................   100.0     73.1     26.9      6.0      2.1      7.7      2.7      8.2       .1
        Sales and related............................   100.0     76.9     23.1      4.8      2.1      5.4      2.1      8.7     (5)
        Office and administrative support............   100.0     70.7     29.3      6.8      2.1      9.2      3.1      7.9       .2
      Service........................................   100.0     75.8     24.2      4.1      1.5      6.3      1.5     10.8     (5)
      Natural resources, construction, and
       maintenance...................................   100.0     68.5     31.5      4.8      3.2      7.6      4.7     11.0       .1
        Construction and extraction..................   100.0     68.3     31.7      3.3      3.1      7.2      5.7     12.3       .1
        Installation, maintenance, and repair........   100.0     68.6     31.4      6.7      3.4      8.1      3.6      9.5       .2
      Production, transportation, and material
       moving........................................   100.0     66.6     33.4      5.6      3.7      9.1      4.5     10.2       .3
        Production...................................   100.0     65.1     34.9      6.2      4.5      9.3      4.7      9.8       .4
        Transportation and material moving...........   100.0     68.3     31.7      4.9      2.8      8.8      4.2     10.8       .1

    All workers, goods-producing industries(3).......   100.0     66.4     33.6      6.0      4.2      8.3      5.1      9.7       .3

      Management, professional, and related..........   100.0     67.3     32.7      8.5      4.8      6.7      5.2      7.3       .3
      Sales and office...............................   100.0     70.6     29.4      6.3      3.0      8.5      3.4      7.9       .3
      Natural resources, construction, and
       maintenance...................................   100.0     67.5     32.5      3.8      3.4      7.6      5.7     11.9       .1
      Production, transportation, and material
       moving........................................   100.0     63.6     36.4      6.2      4.8      9.9      5.1      9.9       .4

    All workers, service-providing industries(4).....   100.0     72.9     27.1      6.5      2.3      6.7      3.1      8.4       .1

      Management, professional, and related..........   100.0     72.8     27.2      7.8      2.6      5.8      3.6      7.1       .2
      Sales and office...............................   100.0     73.3     26.7      6.0      2.0      7.6      2.7      8.3       .1
      Service........................................   100.0     76.0     24.0      4.1      1.5      6.2      1.5     10.8     (5)
      Natural resources, construction, and
       maintenance...................................   100.0     70.1     29.9      6.6      3.0      7.5      3.1      9.6       .1
      Production, transportation, and material
       moving........................................   100.0     69.8     30.2      5.0      2.6      8.2      3.8     10.6       .1

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.
  3 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  4 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate
and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste
services; educational services;  health care and social assistance; arts, entertainment and recreation; accommodation and food
services; and other services, except public administration.
  5 Less than .05 percent.

 Note: The sum of individual items may not equal totals due to rounding.



Table 10.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry
workers, by industry group, September 2004


                                                                                                 Benefit costs

                                                        Total    Wages
                       Series                          compen-    and                      Supple-           Retire-  Legally   Other
                                                       sation  salaries   Total    Paid    mental  Insurance  ment   required   bene-
                                                                                   leave     pay              and    benefits  fits(1)
                                                                                                             savings


                                                                                    Cost per hour worked



    All workers, goods-producing industries(2).......  $27.88   $18.51    $9.38    $1.68    $1.16    $2.32    $1.43    $2.70    $0.08

      Construction...................................   27.65    19.21     8.43      .92     1.13     1.80     1.31     3.26     (3)
      Manufacturing..................................   27.81    18.06     9.75     2.03     1.18     2.53     1.48     2.41      .12

    All workers, service-providing industries(4).....   22.73    16.57     6.16     1.48      .52     1.52      .70     1.91      .03

      Trade, transportation, and utilities...........   20.05    14.42     5.64     1.15      .45     1.50      .68     1.84      .02
        Wholesale trade..............................   26.90    19.02     7.88     1.75      .78     2.15      .92     2.25      .03
        Retail trade.................................   14.41    10.99     3.42      .64      .22      .86      .28     1.42     (3)
        Transportation and warehousing...............   27.76    18.67     9.09     1.76      .59     2.60     1.51     2.60     (3)
        Utilities....................................   41.77    26.34    15.43     3.97     1.98     3.75     2.41     3.08      .25
      Information....................................   34.23    24.09    10.14     2.88      .95     2.62     1.13     2.45      .11
      Financial activities...........................   32.47    22.73     9.74     2.32     1.30     2.38     1.43     2.19      .11
        Finance and insurance........................   36.82    25.65    11.17     2.70     1.60     2.65     1.78     2.30      .14
          Credit intermediation and related
           activities................................   33.60    24.04     9.56     2.34     1.06     2.40     1.62     1.99      .14
          Insurance carriers and related
           activities................................   34.96    23.78    11.18     2.82     1.40     2.75     1.68     2.39      .14
        Real estate and rental and leasing...........   20.21    14.51     5.70     1.25      .47     1.65      .42     1.89      .02
      Professional and business services.............   27.18    20.19     6.99     1.86      .64     1.52      .75     2.18      .03
        Professional and technical services..........   36.07    26.57     9.51     2.89      .79     2.08     1.07     2.64      .05
        Administrative and waste services............   17.33    13.37     3.97      .77      .35      .85      .29     1.71     (3)
      Education and health services..................   25.26    18.43     6.83     1.82      .43     1.80      .73     2.04     (3)
        Educational services.........................   33.07    24.68     8.39     2.19      .13     2.16     1.31     2.59     (3)
          Junior colleges, colleges, and
           universities..............................   38.48    28.19    10.29     2.85      .13     2.69     1.89     2.72     (3)
        Health care and social assistance............   23.79    17.25     6.53     1.75      .48     1.74      .62     1.93     (3)
      Leisure and hospitality........................   10.64     8.42     2.22      .35      .13      .44      .10     1.20     (3)
        Accommodation and food services..............    9.54     7.60     1.95      .26      .11      .38      .07     1.12     (3)
      Other services.................................   20.48    15.09     5.39     1.33      .32     1.30      .58     1.84     (3)

                                                                               Percent of total compensation



    All workers, goods-producing industries(2).......   100.0     66.4     33.6      6.0      4.2      8.3      5.1      9.7      0.3

      Construction...................................   100.0     69.5     30.5      3.3      4.1      6.5      4.7     11.8     (5)
      Manufacturing..................................   100.0     64.9     35.1      7.3      4.2      9.1      5.3      8.7       .4

    All workers, service-providing industries(4).....   100.0     72.9     27.1      6.5      2.3      6.7      3.1      8.4       .1

      Trade, transportation, and utilities...........   100.0     71.9     28.1      5.7      2.2      7.5      3.4      9.2       .1
        Wholesale trade..............................   100.0     70.7     29.3      6.5      2.9      8.0      3.4      8.4       .1
        Retail trade.................................   100.0     76.3     23.7      4.4      1.5      6.0      1.9      9.9     (5)
        Transportation and warehousing...............   100.0     67.3     32.7      6.3      2.1      9.4      5.5      9.4     (5)
        Utilities....................................   100.0     63.1     36.9      9.5      4.7      9.0      5.8      7.4       .6
      Information....................................   100.0     70.4     29.6      8.4      2.8      7.7      3.3      7.2       .3
      Financial activities...........................   100.0     70.0     30.0      7.2      4.0      7.3      4.4      6.7       .3
        Finance and insurance........................   100.0     69.7     30.3      7.3      4.3      7.2      4.8      6.2       .4
          Credit intermediation and related
           activities................................   100.0     71.5     28.5      7.0      3.2      7.2      4.8      5.9       .4
          Insurance carriers and related
           activities................................   100.0     68.0     32.0      8.1      4.0      7.9      4.8      6.8       .4
        Real estate and rental and leasing...........   100.0     71.8     28.2      6.2      2.3      8.1      2.1      9.4       .1
      Professional and business services.............   100.0     74.3     25.7      6.9      2.4      5.6      2.8      8.0       .1
        Professional and technical services..........   100.0     73.6     26.4      8.0      2.2      5.8      3.0      7.3       .1
        Administrative and waste services............   100.0     77.1     22.9      4.5      2.0      4.9      1.7      9.8     (5)
      Education and health services..................   100.0     73.0     27.0      7.2      1.7      7.1      2.9      8.1     (5)
        Educational services.........................   100.0     74.6     25.4      6.6       .4      6.5      4.0      7.8     (5)
          Junior colleges, colleges, and
           universities..............................   100.0     73.3     26.7      7.4       .3      7.0      4.9      7.1     (5)
        Health care and social assistance............   100.0     72.5     27.5      7.4      2.0      7.3      2.6      8.1     (5)
      Leisure and hospitality........................   100.0     79.1     20.9      3.2      1.2      4.1      1.0     11.3     (5)
        Accommodation and food services..............   100.0     79.6     20.4      2.7      1.1      4.0       .7     11.8     (5)
      Other services.................................   100.0     73.7     26.3      6.5      1.6      6.4      2.9      9.0     (5)

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  3 Cost per hour worked is $0.01 or less.
  4 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate
and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste
services; educational services;  health care and social assistance; arts, entertainment and recreation; accommodation and food
services; and other services, except public administration.
  5 Less than .05 percent.

 Note: The sum of individual items may not equal totals due to rounding.



Table 11.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry
workers, by occupational group and full-time and part-time status, September 2004


                                                                                                 Benefit costs

                                                        Total    Wages
                       Series                          compen-    and                      Supple-           Retire-  Legally   Other
                                                       sation  salaries   Total    Paid    mental  Insurance  ment   required   bene-
                                                                                   leave     pay              and   benefits  fits(1)
                                                                                                             savings


                                                                                    Cost per hour worked



  All full-time workers in private industry..........  $27.13   $19.05    $8.08    $1.87    $0.80    $2.05    $1.05    $2.26    $0.05

      Management, professional, and related..........   42.56    30.38    12.18     3.52     1.28     2.63     1.70     2.97      .09
        Management, business, and financial..........   46.87    33.36    13.51     3.82     1.83     2.72     1.87     3.13      .12
        Professional and related.....................   39.56    28.30    11.26     3.30      .89     2.57     1.59     2.85      .07
      Sales and office...............................   22.12    15.90     6.22     1.47      .50     1.84      .66     1.72      .03
        Sales and related............................   24.52    18.56     5.96     1.36      .58     1.50      .57     1.93      .02
        Office and administrative support............   20.98    14.64     6.35     1.52      .46     2.01      .71     1.61      .04
      Service........................................   14.20    10.26     3.94      .78      .25     1.20      .30     1.40     (2)
      Natural resources, construction, and
       maintenance...................................   27.20    18.55     8.66     1.34      .89     2.11     1.32     2.97      .03
        Construction and extraction..................   27.11    18.47     8.64      .91      .85     1.98     1.57     3.30      .02
        Installation, maintenance, and repair........   27.43    18.71     8.72     1.87      .94     2.27     1.02     2.57      .05
      Production, transportation, and material
       moving........................................   22.23    14.62     7.61     1.32      .88     2.09     1.05     2.22      .06
        Production...................................   22.26    14.36     7.91     1.42     1.02     2.15     1.08     2.15      .09
        Transportation and material moving...........   22.19    14.98     7.21     1.19      .68     2.01      .99     2.31      .03

  All part-time workers in private industry..........   12.83    10.17     2.66      .37      .17      .50      .19     1.43     (2)

      Management, professional, and related..........   30.03    23.79     6.23     1.28      .54     1.08      .57     2.77     (2)
        Professional and related.....................   30.19    23.90     6.29     1.30      .55     1.10      .53     2.80     (2)
      Sales and office...............................   11.48     9.04     2.44      .36      .14      .54      .18     1.20     (2)
        Sales and related............................    9.70     7.87     1.84      .22      .09      .27      .14     1.12     (2)
        Office and administrative support............   14.00    10.71     3.29      .55      .21      .93      .25     1.32      .02
      Service........................................    9.21     7.57     1.64      .14      .08      .22      .05     1.15     (2)
      Production, transportation, and material
       moving........................................   12.04     8.92     3.13      .34      .20      .75      .30     1.54     (2)
        Transportation and material moving...........   12.19     8.81     3.38      .35      .20      .91      .36     1.56     (2)

                                                                               Percent of total compensation



  All full-time workers in private industry..........   100.0     70.2     29.8      6.9      2.9      7.5      3.9      8.3      0.2

      Management, professional, and related..........   100.0     71.4     28.6      8.3      3.0      6.2      4.0      7.0       .2
        Management, business, and financial..........   100.0     71.2     28.8      8.2      3.9      5.8      4.0      6.7       .3
        Professional and related.....................   100.0     71.5     28.5      8.4      2.2      6.5      4.0      7.2       .2
      Sales and office...............................   100.0     71.9     28.1      6.6      2.3      8.3      3.0      7.8       .1
        Sales and related............................   100.0     75.7     24.3      5.5      2.4      6.1      2.3      7.9       .1
        Office and administrative support............   100.0     69.7     30.3      7.2      2.2      9.6      3.4      7.7       .2
      Service........................................   100.0     72.2     27.8      5.5      1.8      8.4      2.1      9.9     (3)
      Natural resources, construction, and
       maintenance...................................   100.0     68.2     31.8      4.9      3.3      7.7      4.8     10.9       .1
        Construction and extraction..................   100.0     68.1     31.9      3.3      3.2      7.3      5.8     12.2       .1
        Installation, maintenance, and repair........   100.0     68.2     31.8      6.8      3.4      8.3      3.7      9.4       .2
      Production, transportation, and material
       moving........................................   100.0     65.8     34.2      5.9      3.9      9.4      4.7     10.0       .3
        Production...................................   100.0     64.5     35.5      6.4      4.6      9.6      4.9      9.6       .4
        Transportation and material moving...........   100.0     67.5     32.5      5.3      3.1      9.1      4.5     10.4       .1

  All part-time workers in private industry..........   100.0     79.3     20.7      2.9      1.4      3.9      1.5     11.1     (3)

      Management, professional, and related..........   100.0     79.2     20.8      4.3      1.8      3.6      1.9      9.2     (3)
        Professional and related.....................   100.0     79.2     20.8      4.3      1.8      3.6      1.8      9.3     (3)
      Sales and office...............................   100.0     78.8     21.2      3.1      1.3      4.7      1.6     10.5     (3)
        Sales and related............................   100.0     81.1     18.9      2.2      1.0      2.8      1.4     11.5     (3)
        Office and administrative support............   100.0     76.5     23.5      3.9      1.5      6.7      1.8      9.4       .1
      Service........................................   100.0     82.2     17.8      1.5       .9      2.4       .5     12.5     (3)
      Production, transportation, and material
       moving........................................   100.0     74.0     26.0      2.8      1.6      6.2      2.5     12.8     (3)
        Transportation and material moving...........   100.0     72.3     27.7      2.9      1.6      7.4      2.9     12.8     (3)

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.

 Note: The sum of individual items may not equal totals due to rounding.



Table 12.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private
industry workers, by industry group and full-time and part-time status, September 2004


                                                                                           Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally   Other
                                                 sation  salaries   Total    Paid    mental  Insurance  ment   required   bene-
                                                                             leave     pay               and   benefits  fits(1)
                                                                                                       savings


                                                                              Cost per hour worked



  All full-time workers in private industry....  $27.13   $19.05    $8.08    $1.87    $0.80    $2.05    $1.05    $2.26    $0.05

    Goods-producing(2).........................   28.35    18.75     9.59     1.73     1.20     2.39     1.47     2.72      .09
      Construction.............................   28.05    19.42     8.62      .95     1.16     1.86     1.36     3.28     (3)
      Manufacturing............................   28.30    18.33     9.98     2.09     1.21     2.60     1.52     2.43      .13

    Service-providing(4).......................   26.72    19.15     7.56     1.92      .66     1.93      .90     2.11      .04
      Trade, transportation, and utilities.....   23.99    17.01     6.98     1.52      .59     1.90      .87     2.08      .02
      Information..............................   37.36    26.14    11.22     3.23     1.06     2.93     1.25     2.63      .12
      Financial activities.....................   34.93    24.37    10.56     2.55     1.44     2.57     1.57     2.31      .12
      Professional and business services.......   30.28    22.23     8.05     2.23      .74     1.81      .90     2.33      .04
      Education and health services............   26.59    19.05     7.54     2.12      .45     2.06      .86     2.04     (3)
      Leisure and hospitality..................   13.19    10.02     3.17      .64      .19      .83      .17     1.33     (3)
      Other services...........................   24.37    17.40     6.97     1.84      .43     1.79      .80     2.09      .02

  All part-time workers in private industry....   12.83    10.17     2.66      .37      .17      .50      .19     1.43     (3)

    Service-providing(4).......................   12.80    10.15     2.65      .37      .17      .51      .19     1.41     (3)
      Trade, transportation, and utilities.....   11.29     8.64     2.65      .33      .14      .62      .26     1.31     (3)
      Professional and business services.......   14.32    11.74     2.58      .34      .24      .32      .10     1.57     (3)
      Education and health services............   21.28    16.58     4.70      .93      .35     1.05      .32     2.04     (3)
      Leisure and hospitality..................    8.49     7.07     1.42      .10      .08      .11      .05     1.09     (3)

                                                                         Percent of total compensation



  All full-time workers in private industry....   100.0     70.2     29.8      6.9      2.9      7.5      3.9      8.3      0.2

    Goods-producing(2).........................   100.0     66.2     33.8      6.1      4.2      8.4      5.2      9.6       .3
      Construction.............................   100.0     69.3     30.7      3.4      4.1      6.6      4.8     11.7     (5)
      Manufacturing............................   100.0     64.8     35.2      7.4      4.3      9.2      5.4      8.6       .5

    Service-providing(4).......................   100.0     71.7     28.3      7.2      2.5      7.2      3.4      7.9       .1
      Trade, transportation, and utilities.....   100.0     70.9     29.1      6.3      2.4      7.9      3.6      8.7       .1
      Information..............................   100.0     70.0     30.0      8.6      2.8      7.8      3.4      7.0       .3
      Financial activities.....................   100.0     69.8     30.2      7.3      4.1      7.4      4.5      6.6       .3
      Professional and business services.......   100.0     73.4     26.6      7.4      2.4      6.0      3.0      7.7       .1
      Education and health services............   100.0     71.6     28.4      8.0      1.7      7.7      3.2      7.7     (5)
      Leisure and hospitality..................   100.0     76.0     24.0      4.9      1.4      6.3      1.3     10.1     (5)
      Other services...........................   100.0     71.4     28.6      7.6      1.8      7.3      3.3      8.6       .1

  All part-time workers in private industry....   100.0     79.3     20.7      2.9      1.4      3.9      1.5     11.1     (5)

    Service-providing(4).......................   100.0     79.3     20.7      2.9      1.4      4.0      1.5     11.0     (5)
      Trade, transportation, and utilities.....   100.0     76.6     23.4      2.9      1.2      5.5      2.3     11.6     (5)
      Professional and business services.......   100.0     82.0     18.0      2.4      1.7      2.3       .7     11.0     (5)
      Education and health services............   100.0     77.9     22.1      4.4      1.7      4.9      1.5      9.6     (5)
      Leisure and hospitality..................   100.0     83.3     16.7      1.1       .9      1.3       .5     12.9     (5)

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  3 Cost per hour worked is $0.01 or less.
  4 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real
estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and
waste services; educational services;  health care and social assistance; arts, entertainment and recreation; accommodation and
food services; and other services, except public administration.
  5 Less than .05 percent.

 Note: The sum of individual items may not equal totals due to rounding.



Table 13.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private
industry workers, by major industry group and establishment employment size and bargaining status, September 2004


                                                                                           Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally   Other
                                                 sation  salaries   Total    Paid    mental  Insurance  ment   required   bene-
                                                                             leave     pay               and   benefits  fits(1)
                                                                                                       savings


                                                                              Cost per hour worked



    All workers, goods-producing
     industries(2).............................  $27.88   $18.51    $9.38    $1.68    $1.16    $2.32    $1.43    $2.70    $0.08

    1-99 workers...............................   23.79    16.67     7.11     1.05      .95     1.67      .75     2.69     (3)
      1-49 workers.............................   23.51    16.63     6.88      .93      .97     1.47      .76     2.75     (3)
      50-99 workers............................   24.47    16.79     7.68     1.35      .88     2.18      .73     2.53      .02
    100 workers or more........................   31.95    20.33    11.63     2.32     1.38     2.96     2.11     2.71      .16
      100-499 workers..........................   26.84    17.56     9.27     1.63     1.14     2.65     1.30     2.52      .04
      500 workers or more......................   38.45    23.83    14.62     3.19     1.69     3.34     3.14     2.95      .31

    Union......................................   35.36    21.12    14.24     2.03     1.64     3.76     3.27     3.36      .19
    Non-union..................................   25.83    17.79     8.04     1.59     1.03     1.92      .93     2.52      .05

    All workers, service-providing
     industries(4).............................   22.73    16.57     6.16     1.48      .52     1.52      .70     1.91      .03

    1-99 workers...............................   19.06    14.34     4.71     1.06      .41     1.12      .40     1.71     (3)
      1-49 workers.............................   18.95    14.34     4.61     1.02      .41     1.07      .39     1.70     (3)
      50-99 workers............................   19.40    14.36     5.04     1.18      .40     1.28      .44     1.74     (3)
    100 workers or more........................   27.33    19.36     7.96     2.00      .66     2.03     1.07     2.15      .05
      100-499 workers..........................   23.29    16.89     6.40     1.54      .51     1.66      .71     1.96      .03
      500 workers or more......................   32.42    22.49     9.93     2.59      .86     2.50     1.51     2.39      .07

    Union......................................   30.59    20.16    10.43     2.33      .68     3.19     1.63     2.55      .05
    Non-union..................................   22.06    16.27     5.79     1.41      .51     1.38      .62     1.85      .03

                                                                         Percent of total compensation



    All workers, goods-producing
     industries(2).............................   100.0     66.4     33.6      6.0      4.2      8.3      5.1      9.7      0.3

    1-99 workers...............................   100.0     70.1     29.9      4.4      4.0      7.0      3.1     11.3     (5)
      1-49 workers.............................   100.0     70.7     29.3      3.9      4.1      6.3      3.2     11.7     (5)
      50-99 workers............................   100.0     68.6     31.4      5.5      3.6      8.9      3.0     10.3       .1
    100 workers or more........................   100.0     63.6     36.4      7.2      4.3      9.3      6.6      8.5       .5
      100-499 workers..........................   100.0     65.4     34.6      6.1      4.2      9.9      4.8      9.4       .1
      500 workers or more......................   100.0     62.0     38.0      8.3      4.4      8.7      8.2      7.7       .8

    Union......................................   100.0     59.7     40.3      5.7      4.6     10.6      9.3      9.5       .5
    Non-union..................................   100.0     68.9     31.1      6.2      4.0      7.4      3.6      9.7       .2

    All workers, service-providing
     industries(4).............................   100.0     72.9     27.1      6.5      2.3      6.7      3.1      8.4       .1

    1-99 workers...............................   100.0     75.3     24.7      5.6      2.2      5.9      2.1      9.0     (5)
      1-49 workers.............................   100.0     75.7     24.3      5.4      2.2      5.6      2.1      9.0     (5)
      50-99 workers............................   100.0     74.0     26.0      6.1      2.1      6.6      2.3      8.9     (5)
    100 workers or more........................   100.0     70.9     29.1      7.3      2.4      7.4      3.9      7.9       .2
      100-499 workers..........................   100.0     72.5     27.5      6.6      2.2      7.1      3.1      8.4       .1
      500 workers or more......................   100.0     69.4     30.6      8.0      2.7      7.7      4.7      7.4       .2

    Union......................................   100.0     65.9     34.1      7.6      2.2     10.4      5.3      8.3       .2
    Non-union..................................   100.0     73.7     26.3      6.4      2.3      6.3      2.8      8.4       .1

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  3 Cost per hour worked is $0.01 or less.
  4 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real
estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and
waste services; educational services;  health care and social assistance; arts, entertainment and recreation; accommodation and
food services; and other services, except public administration.
  5 Less than .05 percent.

 Note: The sum of individual items may not equal totals due to rounding.



Table 14.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private
industry health care and social assistance workers, by industry and occupational group, September 2004


                                                                                           Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally   Other
                                                 sation  salaries   Total    Paid    mental  Insurance  ment   required   bene-
                                                                             leave     pay               and   benefits  fits(1)
                                                                                                       savings


                                                                              Cost per hour worked


  Health care and social assistance............  $23.79   $17.25    $6.53    $1.75    $0.48    $1.74    $0.62    $1.93     (2)

      Management, professional, and related....   33.34    24.33     9.01     2.67      .73     2.09      .95     2.56     (2)
          Registered nurses....................   37.65    26.69    10.96     3.17     1.27     2.35     1.21     2.94     (2)
      Sales and office.........................   17.70    12.59     5.10     1.18      .27     1.77      .43     1.44     (2)
      Service..................................   14.46    10.42     4.04      .85      .28     1.27      .28     1.36     (2)

    Hospitals..................................   29.81    20.73     9.07     2.46      .85     2.50      .99     2.26      .02

      Management, professional, and related....   37.01    26.17    10.84     3.15     1.12     2.55     1.24     2.76      .02
          Registered nurses....................   39.99    27.92    12.07     3.53     1.48     2.64     1.39     3.01      .02
      Service..................................   17.65    11.62     6.04     1.25      .45     2.35      .50     1.48     (2)

    Nursing and residential care facilities....   17.34    12.55     4.79     1.15      .39     1.31      .27     1.67     (2)

      Management, professional, and related....   26.37    19.27     7.10     1.98      .59     1.61      .50     2.42     (2)
      Service..................................   13.32     9.54     3.78      .77      .32     1.16      .18     1.35     (2)

                                                                         Percent of total compensation


  Health care and social assistance............   100.0     72.5     27.5      7.4      2.0      7.3      2.6      8.1     (3)

      Management, professional, and related....   100.0     73.0     27.0      8.0      2.2      6.3      2.8      7.7     (3)
          Registered nurses....................   100.0     70.9     29.1      8.4      3.4      6.3      3.2      7.8     (3)
      Sales and office.........................   100.0     71.2     28.8      6.6      1.5     10.0      2.5      8.2     (3)
      Service..................................   100.0     72.1     27.9      5.9      1.9      8.8      2.0      9.4     (3)

    Hospitals..................................   100.0     69.6     30.4      8.2      2.8      8.4      3.3      7.6       .1

      Management, professional, and related....   100.0     70.7     29.3      8.5      3.0      6.9      3.4      7.4       .1
          Registered nurses....................   100.0     69.8     30.2      8.8      3.7      6.6      3.5      7.5     (3)
      Service..................................   100.0     65.8     34.2      7.1      2.6     13.3      2.8      8.4     (3)

    Nursing and residential care facilities....   100.0     72.4     27.6      6.6      2.2      7.5      1.6      9.6     (3)

      Management, professional, and related....   100.0     73.1     26.9      7.5      2.2      6.1      1.9      9.2     (3)
      Service..................................   100.0     71.6     28.4      5.8      2.4      8.7      1.3     10.1     (3)

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.

 Note: The sum of individual items may not equal totals due to rounding.



                             EXPLANATORY NOTES

     Employer Costs for Employee Compensation (ECEC) measures the average
cost per employee hour worked that employers pay for wages and salaries and
benefits.

     Wages and salaries are defined as the hourly straight-time wage rate
or, for workers not paid on an hourly basis, straight-time earnings divided
by the corresponding hours.  Straight-time wage and salary rates are total
earnings before payroll deductions and include production bonuses,
incentive earnings, commission payments, and cost-of-living adjustments.
Not included in straight-time earnings are nonproduction bonuses such as
lump-sum payments provided in lieu of wage increases, shift differentials,
and premium pay for overtime and for work on weekends and holidays; these
payments are included in the benefits component.

     Benefits include:  Paid leave-vacations, holidays, sick leave, and
other leave; supplemental pay-overtime and premium pay for work in addition
to the regular work schedule (such as weekends and holidays), shift
differentials, and nonproduction bonuses (such as referral bonuses and lump-
sum payments provided in lieu of wage increases); insurance benefits-life,
health, short-term disability, and long-term disability; retirement and
savings benefits-defined benefit and defined contribution plans; legally
required benefits-Social Security, Medicare, Federal and State unemployment
insurance, and workers' compensation; and other benefits-severance pay and
supplemental unemployment plans.

     The Employer Costs for Employee Compensation includes data for the
civilian economy, which includes data from both private industry and State
and local government.  Excluded from private industry are the self-employed
and farm and private household workers.  Federal government workers are
excluded from the public sector.  The private industry series and the State
and local government series provide data for the two sectors separately.

     The cost levels for this quarter were collected from a probability
sample of about 43,000 occupations within approximately 9,800 sample
establishments in private industry and about 3,500 occupations within
approximately 800 sample establishments in State and local governments.
Data are collected for the pay period including the 12th day of the survey
months of March, June, September, and December.

     Beginning with the March 2004 estimates, the ECEC percent of total
compensation estimates are calculated from dollar aggregates and then
rounded to the published level of precision.  This change in method will
provide the most precise estimates of the percent of total compensation;
however, estimates of the percentage of total compensation calculated from
the published cost estimates may differ slightly from those calculated from
the unpublished dollar aggregates.

     Sample establishments are classified by industry categories based on
the 2002 North American Industry Classification (NAICS) system, as defined
by the U.S. Office of Management and Budget.  Within a sample
establishment, specific job categories are selected and classified into
about 800 occupational classifications according to the 2000 Standard
Occupational Classification (SOC) system.  Individual occupations are
combined to represent one of ten intermediate aggregations such as
professional and related occupations, or one of five higher-level
aggregations such as management, professional, and related occupations.
For more detailed information on NAICS and SOC, including background and
definitions, see the BLS websites: (http://www.bls.gov/bls/naics.htm and
http://www.bls.gov/soc/home.htm.)

     Additional occupational and industrial series were introduced in March
2004 with the introduction of the NAICS and SOC definitions.  Several
publications have been prepared to provide more information on the
transitions of the ECEC to NAICS and SOC, including a brief overview, a
question-and-answer document, and a detailed overview on the differences in
series due to the changes in industry and occupational classification
systems.  In addition, an article on the transition, "Comparing Current and
Former Industry and Occupational ECEC Series" is available on the e-
journal, Compensation and Working Conditions Online, posted August 25,
2004, on the website http://www.bls.gov/opub/cwc/cm20040823ar01p1.htm.
Information on the transition may be obtained by calling (202) 691-6199,
sending an e-mail message to ocltinfo@bls.gov, or visiting the BLS website
at http://www.bls.gov/ncs/ect/#notices.

     Current employment weights are used to calculate cost levels.  The
September 2004 cost levels were calculated using the September 2004
employment counts from the Bureau of Labor Statistics Current Employment
Statistics (CES) program, benchmarked to the 2003 universe of all private
nonfarm establishments.  For more information on the CES updating of
employment estimates, see "BLS National Establishment Estimates Revised to
Incorporate March 2003 Benchmarks" in the February 2004 issue of Employment
and Earnings.

     In most instances, private industry employment counts used in the ECEC
were total employment estimates for 3-digit sub-sector industry groups,
such as machinery manufacturing (NAICS 333) or gasoline stations (NAICS
447), as defined by the NAICS system.  In a few cases, more detailed
private industry employment counts were used.  These include 4-digit
educational establishments--elementary and secondary schools (6111), junior
colleges (6112), and colleges and universities (6113)--as well as the 6-
digit aircraft manufacturing industry (336411).  For State and local
governments, a more aggregated level was used reflecting the level of
detailed published by the CES program.  For both private and government
establishments, the employment data were apportioned based on the sampling
weights assigned to the Employment Cost Index (ECI) sample.  For more
information on NAICS coding, see "Recent changes in the national Current
Employment Statistics survey" in the June 2003 issue of the Monthly Labor
Review.

     The ECI, which measures the change in employer costs for employee
compensation, is calculated with fixed 1990 employment counts to prevent
employment shifts among occupations and industries from influencing the
changes.  Therefore, year-to-year changes in Employer Costs for Employee
Compensation will differ from those in the ECI.

     Historical ECEC data, using the industry categories based on the 1987
Standard Industrial Classification System and classifying jobs into
occupational classifications according to the Census of Population, are
available from several sources.  Data and related articles are included in
the bulletin, Employer Costs for Employee Compensation, 1986-99 (Bulletin
2508).  An annual historical listing from March 1986 through March 2002 is
also available on the Internet site (http://www.bls.gov/ncs/ect/home.htm)
or upon request.  Data on a quarterly basis from June 2002 through December
2003 is also available.

     Beginning with the March 2004 quarter, historical data are available
based on the 2002 North American Industry Classification System and the
2000 Standard Occupational Classification.  The new historical tables are
available on the Internet site (http://www.bls.gov/ncs/ect/home.htm) or
upon request.  Information on how costs are calculated appears in
"Measuring Trends in the Structure and Levels of Employer Costs for
Employee Compensation," Compensation and Working Conditions, Summer 1997.
An article on changes in employer compensation costs, "Tracking Changes in
Benefit Costs," appears in Compensation and Working Conditions, Spring
1999.

Relative Standard Errors

     Because the ECEC is a sample survey, it is subject to sampling errors.
Sampling errors are differences that occur between the results computed
from a sample of observations and those computed from all observations in
the population.  The estimates derived from different samples selected
using the same sample design may differ from one another.  A measure of the
variation among these differing estimates is the standard error.  It can be
used to measure the precision with which an estimate from a particular sample
approximates the expected result of all possible samples.  The chances are
about 68 out of 100 that an estimate from the survey differs from a complete
population figure by less than the standard error.  The chances are about 90
out of 100 that this difference would be less than 1.6 times the standard error.
All the statements of comparisons appearing in this publication are
significant at a 1.6 standard error level or better, unless otherwise
indicated.  This means that for differences cited, the estimated difference
is greater than 1.6 times the standard error of the difference.

     The relative standard error (RSE) for all estimates will be available
shortly after the release is issued.  This information can be obtained
directly from the BLS Internet site (http://www.bls.gov/ncs/ect/home.htm),
by e-mail request (ocltinfo@bls.gov), or by telephone (202) 691-6199.

     For a more detailed explanation of relative standard errors, see
"Measuring Trends in the Structure and Levels of Employer Costs for
Employee Compensation," Compensation and Working Conditions, Summer 1997.
For a detailed explanation of how to use standard error data to analyze
differences in year-to-year changes, see "Analyzing Year-to-Year Changes in
Employer Costs for Employee Compensation," Compensation and Working
Conditions, Spring 1998.  This article supplements an article from the
Summer 1997 issue of Compensation and Working Conditions, "Explaining the
Differential Growth Rates of the ECI and ECEC," which examined how
differences in the construction of these measures contribute to differing
trends.

     Standard errors relate to differences that occur from sampling errors,
but not from nonsampling errors.  Nonsampling errors are not measured and
include survey nonresponse and data collection and processing errors.
Survey nonresponse occurs when sample members are unwilling or unable to
participate in the survey.  Data collection errors include inaccurate data
by respondents and definitional difficulties.  Processing errors include
errors in recording, coding, and entering data.  Although nonsampling
errors are not measured, BLS quality assurance programs contain procedures
for reducing such errors.  These procedures include data collection
reinterviews, observed interviews, computer data edits, and systematic
review of reports on which data are recorded.  Extensive field economist
training also is conducted to maintain high data collection standards.

Comparing private and public sector data

     Aggregate compensation cost levels in State and local government
should not be directly compared with those in private industry.
Differences between these sectors stem from factors such as variation in
work activities and occupational structures.  Manufacturing and sales, for
example, make up a large part of private industry work activities, but are
rare in State and local government.  Professional and administrative
support occupations (including teachers) account for two-thirds of the
State and local government workforce, compared with one-half of private
industry.

     A detailed examination of differences in compensation levels and
trends between private industry and State and local government may be found
in "Cost of Employee Compensation in Public and Private Sectors," Monthly
Labor Review, May 1993, and "Compensation Cost Trends in Private Industry
and State and Local Governments," Compensation and Working Conditions, Fall
1999.

Obtaining information

     Articles, bulletins, and other information may be obtained by calling
(202) 691-6199, sending an e-mail message to ocltinfo@bls.gov, or visiting
the Internet site (http://www.bls.gov/ncs/ect/home.htm).  Information in
this release will be made available to sensory impaired individuals upon
request.  Voice phone: (202) 691-5200; Federal Relay Service Number:  1-800-
877-8339.