GLOSSARY

For additional assistance on 

benefits, contact one of our 

information offices:

NATIONAL: WASHINGTON, DC

(202) 691-6199 TDD: (800) 877-8339

NCSinfo@bls.gov www.bls.gov/ebs

REGIONAL:

ATLANTA

(404) 893-4222

BOSTON

(617) 565-2327

CHICAGO

(312) 353-1880

DALLAS

(972) 850-4800

KANSAS CITY

(816) 285-7000

NEW YORK

(646) 264-3600

PHILADELPHIA

(215) 597-3282

SAN FRANCISCO

(415) 625-2270

BUREAU OF LABOR STATISTICS

U.S. DEPARTMENT OF LABOR

Access. An employee has access to a 

benefit plan if the employee is in an 

occupation that is offered the plan. By 

definition, either all employees in an 

occupation have access to a benefit, or 

none has access. Access is the measure 

used for leave benefits (vacation, 

holidays, and sick leave). If a plan 

exists, the participation/access defaults 

to 100 percent, even though not all 

employees may be eligible or actually 

use the benefit.

Civilian workers. Civilian workers 

include those in private industry and 

in State and local governments.

The survey excludes agricultural

establishments, private household 

workers, the self-employed, and

Federal Government workers.

Participation. Participation is the 

percent of employees who actually

enroll in a benefit plan. A plan may be

a contributory plan, which requires

employees to contribute to the plan’s cost

to participate, or it may be a noncontributory plan, where the employer pays 

100 percent of the cost of the benefit.

Take-up rate. The take-up rate is the 

percentage of workers with access to a 

plan who participate in the plan.

Defined-benefit plan. A defined-benefit 

retirement plan provides employees 

with guaranteed retirement benefits 

that are based on a benefit formula. A 

participant’s retirement age, length of 

service, and preretirement earnings may 

affect the benefit received.

Defined-contribution plan. A definedcontribution retirement plan specifies 

the level of employer contributions and 

places those contributions into individual 

employee accounts. Retirement benefits 

are based on the level of funds in the 

account at the time of retirement.

and 1.5 times annual earnings for 

high-wage earners.

Holidays and vacations

Access to holidays and vacations followed the same pattern 

for low-paid workers, but deviated 

slightly for workers at the upper 

end of the earnings range. For 

example, civilian workers in the 

second 25 percent category had 

higher access rates for holidays 

and vacations than those in the 

highest 25 percent. (See table 3.)

Full results of the March 2009 

benefits survey can be accessed at 

www.bls.gov/ebs/benefits/2009/

ebbl0044.pdf.

For information about wage 

percentiles, see www.bls.gov/ncs/

ncswage2008.htm. ●

from page 3►

Percentile

(in percent)

Access rates (in percent) Life insurance

Life

insurance Holidays Vacations

Employee 

contribution 

required

(in percent)

Payout level

determinant

(in percent)

Multiple of

earnings

Flat-dollar

amount

Lowest 10 17 37 43 11 45 46

Lowest 25 32 54 56 9 48 47

Second 25 66 84 83 7 51 43

Third 25 74 89 88 6 53 41

Highest 25 82 80 77 5 58 33

Highest 10 84 77 74 6 60 33

TABLE 3

Access rates for life insurance, holidays, and vacations;

and related items for life insurance, civilian workers,

National Compensation Survey, March 2009

The next Program Perspectives will feature sick leave.
2 PROGRAM PERSPECTIVES • FEBRUARY 2010 U.S. BUREAU OF LABOR STATISTICS 

from cover page►

One likely reason for the lower 

defined contribution take-up rates 

for lower-wage workers is that such 

plans frequently require employee 

contributions. Seventy-two percent

of workers in the lowest wage 

category were required to contribute, 

compared with 66 percent for the 

highest wage earners. Employee 

contributions were usually from 

pretax earnings—87 percent of the 

lowest wage earners and 81 percent 

for the highest wage earners were in 

plans with such a feature.

Similar patterns exist for definedbenefit retirement plans. Six percent

of workers in the lowest wage

category had access to defined-benefit 

plans, compared with 54 percent of 

workers in the highest wage category. 

For participation, 4 percent at the 

low end participated, while 51

percent at the high end took 

advantage of the defined-benefit 

plans offered. Take-up rates were 

69 percent for workers in the lowest 

wage category and 95 percent in the 

highest category. (See table 1.)

Access to healthcare

Access to healthcare benefits, 

along with participation and take-up 

rates, generally followed the pattern

shown for retirement benefits—

that is, workers with low earnings 

had low access rates, and workers 

with high earnings had high access 

rates. Medical care benefits were

available to 26 percent in the lowest

wage category, compared with 92 

percent in the highest wage category. 

(See chart 1.) Typically, dental and 

outpatient prescription drug coverage 

were not offered to employees in 

the lowest wage category but were

offered to a majority of employees

in the highest wage category. 

Only vision care was provided to a 

minority of employees in both lowand high-wage categories (10 percent 

and 44 percent, respectively).

Healthcare premium 

costs

The survey also presents data on the 

share of medical care premiums paid

by the employer and employee, and

analysis shows that the higher-paid

workers paid a smaller proportion of 

their premium. For single coverage, 

employers contributed 85 percent 

of the cost for high-paid workers 

and 75 percent for the lowest paid. 

Comparable contributions for family 

CHART 1

Medical care benefits, civilian workers, National Compensation Survey, March 2009

 Access

 Participation

 Take-up rate

Lowest 10

Lowest 25

Second 25

Third 25

Highest 25

Highest 10 

0 20 40 60 80 100

Percent

Average wage within the indicated percentiles (in percent)
2 PROGRAM PERSPECTIVES • FEBRUARY 2010 U.S. BUREAU OF LABOR STATISTICS 

from cover page►

One likely reason for the lower 

defined contribution take-up rates 

for lower-wage workers is that such 

plans frequently require employee 

contributions. Seventy-two percent

of workers in the lowest wage 

category were required to contribute, 

compared with 66 percent for the 

highest wage earners. Employee 

contributions were usually from 

pretax earnings—87 percent of the 

lowest wage earners and 81 percent 

for the highest wage earners were in 

plans with such a feature.

Similar patterns exist for definedbenefit retirement plans. Six percent

of workers in the lowest wage

category had access to defined-benefit 

plans, compared with 54 percent of 

workers in the highest wage category. 

For participation, 4 percent at the 

low end participated, while 51

percent at the high end took 

advantage of the defined-benefit 

plans offered. Take-up rates were 

69 percent for workers in the lowest 

wage category and 95 percent in the 

highest category. (See table 1.)

Access to healthcare

Access to healthcare benefits, 

along with participation and take-up 

rates, generally followed the pattern

shown for retirement benefits—

that is, workers with low earnings 

had low access rates, and workers 

with high earnings had high access 

rates. Medical care benefits were

available to 26 percent in the lowest

wage category, compared with 92 

percent in the highest wage category. 

(See chart 1.) Typically, dental and 

outpatient prescription drug coverage 

were not offered to employees in 

the lowest wage category but were

offered to a majority of employees

in the highest wage category. 

Only vision care was provided to a 

minority of employees in both lowand high-wage categories (10 percent 

and 44 percent, respectively).

Healthcare premium 

costs

The survey also presents data on the 

share of medical care premiums paid

by the employer and employee, and

analysis shows that the higher-paid

workers paid a smaller proportion of 

their premium. For single coverage, 

employers contributed 85 percent 

of the cost for high-paid workers 

and 75 percent for the lowest paid. 

Comparable contributions for family 

CHART 1

Medical care benefits, civilian workers, National Compensation Survey, March 2009

 Access

 Participation

 Take-up rate

Lowest 10

Lowest 25

Second 25

Third 25

Highest 25

Highest 10 

0 20 40 60 80 100

Percent

Average wage within the indicated percentiles (in percent)
GLOSSARY

For additional assistance on 

benefits, contact one of our 

information offices:

NATIONAL: WASHINGTON, DC

(202) 691-6199 TDD: (800) 877-8339

NCSinfo@bls.gov www.bls.gov/ebs

REGIONAL:

ATLANTA

(404) 893-4222

BOSTON

(617) 565-2327

CHICAGO

(312) 353-1880

DALLAS

(972) 850-4800

KANSAS CITY

(816) 285-7000

NEW YORK

(646) 264-3600

PHILADELPHIA

(215) 597-3282

SAN FRANCISCO

(415) 625-2270

BUREAU OF LABOR STATISTICS

U.S. DEPARTMENT OF LABOR

Access. An employee has access to a 

benefit plan if the employee is in an 

occupation that is offered the plan. By 

definition, either all employees in an 

occupation have access to a benefit, or 

none has access. Access is the measure 

used for leave benefits (vacation, 

holidays, and sick leave). If a plan 

exists, the participation/access defaults 

to 100 percent, even though not all 

employees may be eligible or actually 

use the benefit.

Civilian workers. Civilian workers 

include those in private industry and 

in State and local governments.

The survey excludes agricultural

establishments, private household 

workers, the self-employed, and

Federal Government workers.

Participation. Participation is the 

percent of employees who actually

enroll in a benefit plan. A plan may be

a contributory plan, which requires

employees to contribute to the plan’s cost

to participate, or it may be a noncontributory plan, where the employer pays 

100 percent of the cost of the benefit.

Take-up rate. The take-up rate is the 

percentage of workers with access to a 

plan who participate in the plan.

Defined-benefit plan. A defined-benefit 

retirement plan provides employees 

with guaranteed retirement benefits 

that are based on a benefit formula. A 

participant’s retirement age, length of 

service, and preretirement earnings may 

affect the benefit received.

Defined-contribution plan. A definedcontribution retirement plan specifies 

the level of employer contributions and 

places those contributions into individual 

employee accounts. Retirement benefits 

are based on the level of funds in the 

account at the time of retirement.

and 1.5 times annual earnings for 

high-wage earners.

Holidays and vacations

Access to holidays and vacations followed the same pattern 

for low-paid workers, but deviated 

slightly for workers at the upper 

end of the earnings range. For 

example, civilian workers in the 

second 25 percent category had 

higher access rates for holidays 

and vacations than those in the 

highest 25 percent. (See table 3.)

Full results of the March 2009 

benefits survey can be accessed at 

www.bls.gov/ebs/benefits/2009/

ebbl0044.pdf.

For information about wage 

percentiles, see www.bls.gov/ncs/

ncswage2008.htm. ●

from page 3►

Percentile

(in percent)

Access rates (in percent) Life insurance

Life

insurance Holidays Vacations

Employee 

contribution 

required

(in percent)

Payout level

determinant

(in percent)

Multiple of

earnings

Flat-dollar

amount

Lowest 10 17 37 43 11 45 46

Lowest 25 32 54 56 9 48 47

Second 25 66 84 83 7 51 43

Third 25 74 89 88 6 53 41

Highest 25 82 80 77 5 58 33

Highest 10 84 77 74 6 60 33

TABLE 3

Access rates for life insurance, holidays, and vacations;

and related items for life insurance, civilian workers,

National Compensation Survey, March 2009

The next Program Perspectives will feature sick leave.