Technical Contact:                          USDL: 04-1105
      (202) 691-6199  ocltinfo@bls.gov
 Media Contact:                              FOR RELEASE:  10:00 A.M. EDT
      (202) 691-5902                         THURSDAY, JUNE 24, 2004
 Internet address:
      http://www.bls.gov/ncs/ect/home.htm


            EMPLOYER COSTS FOR EMPLOYEE COMPENSATION-MARCH 2004

     Employer costs for employee compensation averaged $24.95 per hour
worked in March 2004, the U.S. Department of Labor's Bureau of Labor
Statistics reported today.  Wages and salaries, which averaged $17.71,
accounted for 71.0 percent of these costs, while benefits, which averaged
$7.23, accounted for the remaining 29.0 percent.  (See table 1.)  Benefits,
as a percentage of total compensation, have risen in the past three years
from 27.4 percent of total compensation in March 2001.  Employer Costs for
Employee Compensation, based on the Bureau's National Compensation Survey,
measures employer costs for wages, salaries, and employee benefits for
nonfarm private and State and local government workers.

     Beginning with this release, Employer Costs for Employee Compensation
data are based on new classifications of industry and occupation: the 2002
North American Industry Classification System (NAICS), and the 2000
Standard Occupational Classification (SOC).  These systems replace the 1987
Standard Industrial Classification System (SIC) and the Occupational
Classification System (OCS).  Effective with this release, estimates for
employer costs will no longer be available by SIC and OCS.  See page 24 for
more details.

Compensation costs in private industry

     In March 2004, private industry employer compensation costs averaged
$23.29 per hour worked.  Wages and salaries averaged $16.64 per hour (71.5
percent), while benefits averaged $6.65 (28.5 percent.)  (See table 5.)
Wages and salaries, as a percentage of total compensation in the private
sector, have dropped in the past five years from 73.0 percent of total
compensation in March 1999.

     Employer costs for paid leave averaged $1.50 per hour worked (6.4
percent), supplemental pay averaged 66 cents (2.8 percent), insurance
benefits averaged $1.65 (7.1 percent), retirement and savings averaged 80
cents (3.4 percent), and legally required benefits averaged $2.01 (8.6
percent) per hour worked.  Among legally required benefits, Social Security
and Medicare (formerly titled Social Security) averaged $1.39 (6.0
percent), Social Security (formerly titled OASDI) averaged $1.12 (4.8
percent), and Medicare averaged 27 cents (1.2 percent).  (See table 5.)

     Employer costs per hour worked are available for five major
occupational groups in SOC.  Total compensation costs ranged from $11.66
for service workers to $40.23 for management, professional, and related
workers.  Total compensation costs averaged $18.42 for sales and office
workers, $20.21 for production, transportation, and material moving
workers, and $26.55 for natural resources, construction, and maintenance
workers.  Employer costs for total compensation were higher for union
workers, averaging $31.94 per hour, than for nonunion workers, averaging
$22.28.  (See table 5.)

     Employer compensation costs also varied by industry, region, and
establishment size.  In goods-producing industries, employer compensation
costs were higher, $27.19 per hour, than in service-providing industries,
$22.33 per hour.  (See table 6.)

     Within goods-producing industries, costs were $27.17 per hour for
construction workers, compared with the cost for manufacturing workers
$26.97.  The classifications of service-providing industries have changed
considerably under NAICS.  Service-providing industries varied greatly in
costs, ranging from $10.39 in leisure and hospitality, to $31.03 in the
financial activities industry and $33.66 in the information industry.  (See
table 6.)

     Among the four regions, total compensation costs ranged from $20.80
per hour in the South to $26.29 in the Northeast.  Total compensation costs
were $23.26 in the Midwest and $24.54 in the West.  In addition to regional
estimates, employer costs for the nine census divisions are now available.
Within census divisions, total compensation costs ranged from $19.98 in the
Mountain division, to $27.18 in the Middle Atlantic division.  (See table
7.)

     Total compensation costs were $19.47 per hour worked in establishments
with fewer than 100 workers, less than the compensation costs for
establishments with 100 workers or more, $27.81.  Additional detail is now
available by establishment size.  Establishments with fewer than 50 workers
averaged $19.37, those with 50-99 workers averaged $19.81, those with 100-
499 employees averaged $23.91, and those with 500 or more employees
averaged $32.54.  (See table 8.)

     Additional occupational and industrial series have been introduced
this quarter based on the NAICS and SOC definitions.  Several publications
have been prepared to provide more information on the transitions of the
ECEC to NAICS and SOC, including a brief overview, a question and answer
document, and a more detailed overview on the differences in series due to
the changes in industry and occupational classification systems.  More
information on the transition may be obtained by calling (202) 691-6199,
sending an e-mail message to ocltinfo@bls.gov, or visiting the BLS website
at http://www.bls.gov/ncs/ect/#notices.


                            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, March 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.............................  $24.95    100.0   $40.64    100.0   $18.81    100.0   $14.00    100.0   $26.74    100.0   $20.55    100.0   $27.16    100.0   $24.49    100.0

  Wages and salaries...........................   17.71     71.0    29.31     72.1    13.56     72.1    10.08     72.0    18.34     68.6    13.70     66.6    18.09     66.6    17.64     72.0

  Total benefits...............................    7.23     29.0    11.34     27.9     5.24     27.9     3.92     28.0     8.40     31.4     6.86     33.4     9.08     33.4     6.86     28.0

    Paid leave.................................    1.66      6.7     3.06      7.5     1.19      6.4      .79      5.7     1.46      5.4     1.24      6.0     1.70      6.2     1.66      6.8
      Vacation.................................     .76      3.1     1.37      3.4      .54      2.9      .36      2.6      .74      2.8      .60      2.9      .87      3.2      .74      3.0
      Holiday..................................     .57      2.3     1.03      2.5      .42      2.2      .26      1.8      .48      1.8      .45      2.2      .62      2.3      .56      2.3
      Sick.....................................     .25      1.0      .49      1.2      .18      1.0      .14      1.0      .16       .6      .14       .7      .14       .5      .27      1.1
      Other....................................     .08       .3      .17       .4      .05       .3      .04       .3      .07       .3      .05       .2      .07       .3      .09       .4

    Supplemental pay...........................     .60      2.4      .92      2.3      .38      2.0      .24      1.7      .80      3.0      .75      3.7     1.11      4.1      .50      2.0
      Overtime and premium(4)..................     .22       .9      .12       .3      .11       .6      .13       .9      .59      2.2      .49      2.4      .56      2.1      .15       .6
      Shift differentials......................     .06       .2      .08       .2      .02       .1      .05       .4      .04       .2      .09       .4      .08       .3      .05       .2
      Nonproduction bonuses....................     .32      1.3      .72      1.8      .25      1.3      .06       .4      .17       .7      .17       .8      .47      1.7      .29      1.2

    Insurance..................................    1.93      7.7     2.83      7.0     1.57      8.3     1.08      7.7     2.05      7.7     1.93      9.4     2.28      8.4     1.86      7.6
      Life.....................................     .04       .2      .08       .2      .03       .2      .02       .1      .04       .2      .04       .2      .06       .2      .04       .2
      Health...................................    1.81      7.2     2.62      6.5     1.48      7.8     1.03      7.3     1.94      7.3     1.82      8.9     2.12      7.8     1.74      7.1
      Short-term disability....................     .04       .2      .06       .2      .03       .2      .02       .2      .05       .2      .06       .3      .07       .3      .04       .2
      Long-term disability.....................     .03       .1      .07       .2      .02       .1     (5)      (6)       .02       .1      .02       .1      .03       .1      .03       .1

    Retirement and savings.....................     .99      4.0     1.75      4.3      .57      3.1      .48      3.4     1.24      4.6      .86      4.2     1.32      4.9      .92      3.8
      Defined benefit..........................     .59      2.4      .99      2.4      .26      1.4      .36      2.6      .83      3.1      .59      2.9      .84      3.1      .54      2.2
      Defined contribution.....................     .40      1.6      .76      1.9      .31      1.7      .11       .8      .41      1.5      .27      1.3      .49      1.8      .38      1.6

    Legally required benefits..................    2.01      8.1     2.71      6.7     1.51      8.0     1.32      9.4     2.81     10.5     2.03      9.9     2.58      9.5     1.89      7.7
      Social Security and Medicare.............    1.42      5.7     2.23      5.5     1.13      6.0      .83      6.0     1.54      5.8     1.17      5.7     1.55      5.7     1.39      5.7
        Social Security(7).....................    1.13      4.5     1.76      4.3      .91      4.8      .67      4.8     1.24      4.6      .94      4.6     1.25      4.6     1.11      4.5
        Medicare...............................     .29      1.2      .47      1.2      .22      1.2      .17      1.2      .29      1.1      .22      1.1      .30      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.............     .12       .5      .12       .3      .11       .6      .11       .8      .15       .5      .15       .7      .17       .6      .11       .5
      Workers' compensation....................     .44      1.8      .34       .8      .23      1.2      .35      2.5     1.10      4.1      .68      3.3      .83      3.1      .36      1.5

    Other benefits(8)..........................     .04       .2      .07       .2      .02       .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, March 2004


                                                                                           Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally   Other
                                                 sation  salaries   Total    Paid    mental  Insuran-   ment   required benefits
                                                                             leave     pay      ce       and   benefits    (1)
                                                                                                       savings


                                                                              Cost per hour worked



Civilian workers(2)............................  $24.95   $17.71    $7.23    $1.66    $0.60    $1.93    $0.99    $2.01    $0.04

              Occupational group

      Management, professional, and related....   40.64    29.31    11.34     3.06      .92     2.83     1.75     2.71      .07
        Management, business, and financial....   45.25    32.05    13.20     3.77     1.67     2.87     1.84     2.94      .10
        Professional and related...............   38.52    28.04    10.48     2.73      .58     2.82     1.71     2.60      .06
          Teachers(3)..........................   44.50    33.48    11.03     2.28      .10     3.46     2.52     2.60      .06
            Primary, secondary, and special
             education school teachers.........   42.45    31.56    10.89     2.25      .11     3.76     2.38     2.31      .08
          Registered nurses....................   37.23    26.53    10.69     3.06     1.28     2.28     1.21     2.85      .02
      Sales and office.........................   18.81    13.56     5.24     1.19      .38     1.57      .57     1.51      .02
        Sales and related......................   17.16    13.14     4.02      .81      .39      .96      .36     1.49     (4)
        Office and administrative support......   19.70    13.79     5.91     1.41      .37     1.90      .69     1.51      .03
      Service..................................   14.00    10.08     3.92      .79      .24     1.08      .48     1.32     (4)
      Natural resources, construction, and
       maintenance.............................   26.74    18.34     8.40     1.46      .80     2.05     1.24     2.81      .03
        Construction and extraction............   27.05    18.47     8.57     1.12      .76     2.01     1.47     3.18      .03
        Installation, maintenance, and
         repair................................   26.80    18.46     8.34     1.86      .86     2.13     1.01     2.43      .04
      Production, transportation, and material
       moving..................................   20.55    13.70     6.86     1.24      .75     1.93      .86     2.03      .05
        Production.............................   21.33    13.90     7.43     1.38      .96     2.04      .96     2.02      .07
        Transportation and material moving.....   19.74    13.48     6.26     1.08      .54     1.82      .76     2.03      .02

                Industry group

      Education and health services............   29.65    21.49     8.16     2.05      .32     2.48     1.26     2.02      .02
        Educational services...................   35.91    26.14     9.77     2.25      .13     3.25     1.96     2.14      .04
          Elementary and secondary schools.....   35.24    25.67     9.57     2.01      .11     3.52     1.89     1.98      .06
          Junior colleges, colleges, and
            universities.......................   38.65    27.97    10.68     2.87      .15     2.94     2.29     2.43     (4)
        Health care and social assistance......   24.28    17.50     6.78     1.88      .49     1.81      .65     1.93     (4)
          Hospitals............................   29.53    20.37     9.16     2.59      .80     2.54     1.01     2.20      .02

                                                                         Percent of total compensation



Civilian workers(2)............................   100.0     71.0     29.0      6.7      2.4      7.7      4.0      8.1      0.2

              Occupational group

      Management, professional, and related....   100.0     72.1     27.9      7.5      2.3      7.0      4.3      6.7       .2
        Management, business, and financial....   100.0     70.8     29.2      8.3      3.7      6.4      4.1      6.5       .2
        Professional and related...............   100.0     72.8     27.2      7.1      1.5      7.3      4.4      6.7       .1
          Teachers(3)..........................   100.0     75.2     24.8      5.1       .2      7.8      5.7      5.9       .1
            Primary, secondary, and special
             education school teachers.........   100.0     74.3     25.7      5.3       .2      8.9      5.6      5.4       .2
          Registered nurses....................   100.0     71.3     28.7      8.2      3.4      6.1      3.2      7.7       .1
      Sales and office.........................   100.0     72.1     27.9      6.4      2.0      8.3      3.1      8.0       .1
        Sales and related......................   100.0     76.6     23.4      4.7      2.3      5.6      2.1      8.7     (5)
        Office and administrative support......   100.0     70.0     30.0      7.1      1.9      9.6      3.5      7.7       .2
      Service..................................   100.0     72.0     28.0      5.7      1.7      7.7      3.4      9.4     (5)
      Natural resources, construction, and
       maintenance.............................   100.0     68.6     31.4      5.4      3.0      7.7      4.6     10.5       .1
        Construction and extraction............   100.0     68.3     31.7      4.2      2.8      7.4      5.4     11.8       .1
        Installation, maintenance, and
         repair................................   100.0     68.9     31.1      7.0      3.2      7.9      3.8      9.1       .2
      Production, transportation, and material
       moving..................................   100.0     66.6     33.4      6.0      3.7      9.4      4.2      9.9       .2
        Production.............................   100.0     65.2     34.8      6.5      4.5      9.6      4.5      9.5       .3
        Transportation and material moving.....   100.0     68.3     31.7      5.5      2.7      9.2      3.9     10.3       .1

                Industry group

      Education and health services............   100.0     72.5     27.5      6.9      1.1      8.4      4.2      6.8       .1
        Educational services...................   100.0     72.8     27.2      6.3       .4      9.1      5.5      6.0       .1
          Elementary and secondary schools.....   100.0     72.8     27.2      5.7       .3     10.0      5.4      5.6       .2
          Junior colleges, colleges, and
            universities.......................   100.0     72.4     27.6      7.4       .4      7.6      5.9      6.3     (5)
        Health care and social assistance......   100.0     72.1     27.9      7.8      2.0      7.5      2.7      7.9     (5)
          Hospitals............................   100.0     69.0     31.0      8.8      2.7      8.6      3.4      7.4       .1

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government.
  3 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.
  4 Cost per hour worked is $0.01 or less.
  5 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.



Table 3.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and local
government workers, by major occupational and industry group, March 2004



                                                                         Occupational group(1)                            Industry group


                 Compensation                                        Management,          Sales
                   component                           All          professional,          and             Service      Service-providing
                                                     workers             and              office                                (2)
                                                                       related


                                                  Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent

Total compensation.............................  $34.21    100.0   $41.63    100.0   $23.32    100.0   $25.94    100.0   $34.36    100.0

  Wages and salaries...........................   23.69     69.2    30.05     72.2    14.97     64.2    16.44     63.4    23.82     69.3

  Total benefits...............................   10.52     30.8    11.59     27.8     8.35     35.8     9.50     36.6    10.53     30.7

    Paid leave.................................    2.60      7.6     2.79      6.7     2.23      9.5     2.38      9.2     2.60      7.6
      Vacation.................................     .90      2.6      .80      1.9      .90      3.9     1.02      3.9      .89      2.6
      Holiday..................................     .86      2.5      .94      2.3      .73      3.1      .76      2.9      .86      2.5
      Sick.....................................     .64      1.9      .80      1.9      .46      2.0      .43      1.7      .64      1.9
      Other....................................     .20       .6      .25       .6      .13       .6      .16       .6      .21       .6

    Supplemental pay...........................     .30       .9      .18       .4      .16       .7      .61      2.3      .30       .9
      Overtime and premium(3)..................     .14       .4      .04       .1      .07       .3      .32      1.2      .13       .4
      Shift differentials......................     .06       .2      .05       .1      .02       .1      .14       .5      .06       .2
      Nonproduction bonuses....................     .10       .3      .10       .2      .07       .3      .16       .6      .10       .3

    Insurance..................................    3.48     10.2     3.82      9.2     3.18     13.6     2.82     10.9     3.48     10.1
      Life.....................................     .06       .2      .07       .2      .05       .2      .04       .2      .06       .2
      Health...................................    3.35      9.8     3.68      8.8     3.08     13.2     2.68     10.3     3.35      9.7
      Short-term disability....................     .03       .1      .02       .1      .02       .1      .08       .3      .04       .1
      Long-term disability.....................     .04       .1      .05       .1      .03       .1      .02       .1      .04       .1

    Retirement and savings.....................    2.07      6.1     2.43      5.8     1.27      5.4     2.00      7.7     2.08      6.1
      Defined benefit..........................    1.83      5.3     2.11      5.1     1.11      4.8     1.86      7.2     1.83      5.3
      Defined contribution.....................     .25       .7      .32       .8      .15       .7      .13       .5      .25       .7

    Legally required benefits..................    2.02      5.9     2.31      5.6     1.48      6.4     1.64      6.3     2.02      5.9
      Social Security and Medicare.............    1.57      4.6     1.95      4.7     1.14      4.9     1.02      3.9     1.58      4.6
        Social Security(4).....................    1.21      3.5     1.50      3.6      .90      3.9      .77      3.0     1.22      3.5
        Medicare...............................     .36      1.0      .45      1.1      .24      1.0      .25      1.0      .36      1.1
      Federal unemployment insurance...........    (5)      (6)      (5)      (6)      (5)      (6)      (5)      (6)      (5)      (6)
      State unemployment insurance.............     .06       .2      .05       .1      .05       .2      .07       .3      .06       .2
      Workers' compensation....................     .39      1.1      .31       .8      .29      1.2      .55      2.1      .39      1.1

    Other benefits(7)..........................     .05       .2      .06       .1      .03       .1      .05       .2      .05       .2

  1 This table presents data for the three major occupational groups in State and local government: management, professional, and related
occupations, including teachers; sales and office occupations, including clerical workers; and service occupations, including police and
firefighters.
  2 Service-providing industries, which include health and educational services, employ a large part of the State and local government
workforce.
  3 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  5 Cost per hour worked is $0.01 or less.
  6 Less than .05 percent.
  7 Includes severance pay and supplemental unemployment benefits.

Note: The sum of individual items may not equal totals due to rounding.



Table 4.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: State and
local government workers, by occupational and industry group, March 2004


                                                                                           Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally   Other
                                                 sation  salaries   Total    Paid    mental  Insuran-   ment   required benefits
                                                                             leave     pay      ce       and   benefits    (1)
                                                                                                       savings


                                                                              Cost per hour worked



State and local government workers.............  $34.21   $23.69   $10.52    $2.60    $0.30    $3.48    $2.07    $2.02    $0.05

              Occupational group

      Management, professional, and related....   41.63    30.05    11.59     2.79      .18     3.82     2.43     2.31      .06
        Professional and related...............   41.36    30.17    11.19     2.49      .18     3.77     2.39     2.29      .06
          Teachers(2)..........................   46.41    34.69    11.73     2.37      .10     3.87     2.84     2.48      .07
            Primary, secondary, and special
             education school teachers.........   45.08    33.47    11.61     2.35      .10     4.08     2.66     2.33      .09
      Sales and office.........................   23.32    14.97     8.35     2.23      .16     3.18     1.27     1.48      .03
        Office and administrative support......   23.31    14.97     8.35     2.22      .16     3.18     1.27     1.48      .03
      Service..................................   25.94    16.44     9.50     2.38      .61     2.82     2.00     1.64      .05

                Industry group

      Education and health services............   36.08    25.95    10.13     2.37      .20     3.46     2.02     2.02      .05
        Educational services...................   36.76    26.62    10.14     2.27      .13     3.54     2.12     2.02      .05
          Elementary and secondary schools.....   35.96    26.13     9.83     2.03      .11     3.69     2.00     1.94      .07
          Junior colleges, colleges, and
            universities.......................   39.37    28.27    11.10     2.98      .17     3.14     2.52     2.28     (3)
        Health care and social assistance......   31.51    21.45    10.06     3.06      .68     2.93     1.32     2.04      .04
          Hospitals............................   28.80    19.19     9.61     2.90      .70     2.69     1.26     2.01      .05
      Public administration....................   31.39    20.25    11.15     2.98      .46     3.47     2.24     1.93      .06

                                                                         Percent of total compensation



State and local government workers.............   100.0     69.2     30.8      7.6      0.9     10.2      6.1      5.9      0.2

              Occupational group

      Management, professional, and related....   100.0     72.2     27.8      6.7       .4      9.2      5.8      5.6       .1
        Professional and related...............   100.0     72.9     27.1      6.0       .4      9.1      5.8      5.5       .2
          Teachers(2)..........................   100.0     74.7     25.3      5.1       .2      8.3      6.1      5.3       .2
            Primary, secondary, and special
             education school teachers.........   100.0     74.2     25.8      5.2       .2      9.1      5.9      5.2       .2
      Sales and office.........................   100.0     64.2     35.8      9.5       .7     13.6      5.4      6.4       .1
        Office and administrative support......   100.0     64.2     35.8      9.5       .7     13.6      5.5      6.3       .1
      Service..................................   100.0     63.4     36.6      9.2      2.3     10.9      7.7      6.3       .2

                Industry group

      Education and health services............   100.0     71.9     28.1      6.6       .5      9.6      5.6      5.6       .1
        Educational services...................   100.0     72.4     27.6      6.2       .3      9.6      5.8      5.5       .1
          Elementary and secondary schools.....   100.0     72.7     27.3      5.6       .3     10.3      5.5      5.4       .2
          Junior colleges, colleges, and
            universities.......................   100.0     71.8     28.2      7.6       .4      8.0      6.4      5.8     (4)
        Health care and social assistance......   100.0     68.1     31.9      9.7      2.1      9.3      4.2      6.5       .1
          Hospitals............................   100.0     66.6     33.4     10.1      2.4      9.3      4.4      7.0       .2
      Public administration....................   100.0     64.5     35.5      9.5      1.5     11.1      7.1      6.1       .2

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.
  3 Cost per hour worked is $0.01 or less.
  4 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.



Table 5.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major occupational group and bargaining status,
March 2004


                                                                                                                                                                     Bargaining status
                                                                                             Occupational group


                                                                     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.............................  $23.29    100.0   $40.23    100.0   $18.42    100.0   $11.66    100.0   $26.55    100.0   $20.21    100.0   $31.94    100.0   $22.28    100.0

  Wages and salaries...........................   16.64     71.5    29.00     72.1    13.44     73.0     8.83     75.8    18.34     69.1    13.52     66.9    20.32     63.6    16.21     72.8

  Total benefits...............................    6.65     28.5    11.24     27.9     4.98     27.0     2.83     24.2     8.22     30.9     6.70     33.1    11.61     36.4     6.06     27.2

    Paid leave.................................    1.50      6.4     3.17      7.9     1.11      6.0      .48      4.1     1.32      5.0     1.18      5.8     2.22      7.0     1.41      6.3
      Vacation.................................     .74      3.2     1.61      4.0      .51      2.8      .23      2.0      .69      2.6      .58      2.8     1.12      3.5      .69      3.1
      Holiday..................................     .52      2.2     1.06      2.6      .39      2.1      .16      1.3      .43      1.6      .44      2.2      .72      2.3      .49      2.2
      Sick.....................................     .18       .8      .36       .9      .16       .8      .08       .7      .13       .5      .12       .6      .27       .9      .17       .8
      Other....................................     .06       .3      .14       .3      .05       .2      .02       .2      .06       .2      .04       .2      .10       .3      .06       .3

    Supplemental pay...........................     .66      2.8     1.23      3.1      .40      2.2      .17      1.5      .84      3.1      .77      3.8     1.07      3.3      .61      2.7
      Overtime and premium(1)..................     .24      1.0      .15       .4      .12       .6      .10       .8      .61      2.3      .50      2.5      .65      2.0      .19       .9
      Shift differentials......................     .06       .2      .10       .2      .02       .1      .03       .3      .04       .2      .09       .5      .17       .5      .04       .2
      Nonproduction bonuses....................     .36      1.6      .98      2.4      .26      1.4      .04       .4      .18       .7      .18       .9      .24       .7      .38      1.7

    Insurance..................................    1.65      7.1     2.43      6.0     1.43      7.7      .74      6.3     1.95      7.3     1.83      9.1     3.27     10.2     1.46      6.6
      Life.....................................     .04       .2      .08       .2      .03       .2     (2)      (3)       .04       .1      .04       .2      .06       .2      .04       .2
      Health...................................    1.53      6.6     2.19      5.4     1.34      7.3      .70      6.0     1.84      6.9     1.72      8.5     3.08      9.6     1.35      6.1
      Short-term disability....................     .05       .2      .08       .2      .03       .2     (2)      (3)       .05       .2      .06       .3      .09       .3      .04       .2
      Long-term disability.....................     .03       .1      .08       .2      .02       .1     (2)      (3)       .02       .1      .02       .1      .05       .1      .03       .1

    Retirement and savings.....................     .80      3.4     1.47      3.6      .51      2.8      .18      1.5     1.20      4.5      .83      4.1     2.15      6.7      .64      2.9
      Defined benefit..........................     .37      1.6      .52      1.3      .19      1.0      .07       .6      .76      2.9      .57      2.8     1.67      5.2      .22      1.0
      Defined contribution.....................     .43      1.8      .95      2.3      .32      1.8      .11       .9      .43      1.6      .27      1.3      .48      1.5      .42      1.9

    Legally required benefits..................    2.01      8.6     2.87      7.1     1.51      8.2     1.25     10.8     2.89     10.9     2.03     10.1     2.79      8.7     1.92      8.6
      Social Security and Medicare.............    1.39      6.0     2.35      5.8     1.13      6.1      .80      6.8     1.55      5.9     1.16      5.7     1.76      5.5     1.35      6.1
        Social Security(4).....................    1.12      4.8     1.86      4.6      .91      4.9      .65      5.5     1.26      4.7      .94      4.6     1.42      4.4     1.08      4.9
        Medicare...............................     .27      1.2      .49      1.2      .22      1.2      .15      1.3      .30      1.1      .22      1.1      .34      1.1      .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.............     .13       .6      .14       .4      .12       .6      .12      1.0      .15       .6      .15       .7      .18       .6      .13       .6
      Workers' compensation....................     .45      1.9      .35       .9      .23      1.2      .31      2.6     1.15      4.3      .69      3.4      .82      2.6      .40      1.8

    Other benefits(5)..........................     .04       .2      .07       .2      .02       .1     (2)      (3)       .03       .1      .05       .2      .10       .3      .03       .1

  1 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.
  4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  5 Includes severance pay and supplemental unemployment benefits.

Note: The sum of individual items may not equal totals due to rounding.



Table 6.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by major industry group, March 2004


                                                                  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.............................  $27.19    100.0   $27.17    100.0   $26.97    100.0   $22.33    100.0   $19.45    100.0   $33.66    100.0   $31.03    100.0   $26.98    100.0   $25.08    100.0   $10.39    100.0   $20.27    100.0

  Wages and salaries...........................   18.12     66.7    19.02     70.0    17.59     65.2    16.28     72.9    14.07     72.3    23.73     70.5    21.70     69.9    19.90     73.8    18.31     73.0     8.23     79.3    14.90     73.5

  Total benefits...............................    9.06     33.3     8.15     30.0     9.39     34.8     6.05     27.1     5.38     27.7     9.94     29.5     9.33     30.1     7.08     26.2     6.76     27.0     2.16     20.7     5.37     26.5

    Paid leave.................................    1.68      6.2      .94      3.5     1.99      7.4     1.45      6.5     1.11      5.7     2.76      8.2     2.21      7.1     1.86      6.9     1.83      7.3      .32      3.1     1.28      6.3
      Vacation.................................     .86      3.2      .54      2.0      .99      3.7      .71      3.2      .54      2.8     1.35      4.0     1.07      3.5      .88      3.3      .91      3.6      .17      1.7      .60      3.0
      Holiday..................................     .61      2.3      .32      1.2      .74      2.7      .49      2.2      .37      1.9      .90      2.7      .75      2.4      .67      2.5      .59      2.4      .10      1.0      .45      2.2
      Sick.....................................     .13       .5      .06       .2      .17       .6      .19       .9      .15       .8      .30       .9      .29       .9      .23       .9      .25      1.0      .04       .4      .19       .9
      Other....................................     .07       .3      .02       .1      .10       .4      .06       .3      .04       .2      .21       .6      .10       .3      .08       .3      .07       .3     (3)      (4)       .04       .2

    Supplemental pay...........................    1.12      4.1     1.01      3.7     1.17      4.4      .54      2.4      .44      2.2     1.02      3.0     1.34      4.3      .74      2.8      .41      1.6      .13      1.2      .32      1.6
      Overtime and premium(5)..................     .56      2.1      .49      1.8      .59      2.2      .16       .7      .21      1.1      .31       .9      .09       .3      .16       .6      .16       .6      .08       .8      .12       .6
      Shift differentials......................     .08       .3     (3)      (4)       .12       .4      .05       .2      .02       .1      .05       .2     (3)      (4)       .03       .1      .15       .6     (3)      (4)       .03       .2
      Nonproduction bonuses....................     .48      1.8      .50      1.8      .47      1.7      .33      1.5      .20      1.0      .66      2.0     1.24      4.0      .55      2.0      .10       .4      .04       .4      .17       .9

    Insurance..................................    2.26      8.3     1.76      6.5     2.45      9.1     1.50      6.7     1.43      7.4     2.57      7.6     2.31      7.4     1.56      5.8     1.77      7.1      .42      4.0     1.34      6.6
      Life.....................................     .06       .2      .03       .1      .06       .2      .04       .2      .04       .2      .06       .2      .07       .2      .05       .2      .04       .1     (3)      (4)       .03       .2
      Health...................................    2.11      7.8     1.69      6.2     2.27      8.4     1.39      6.2     1.33      6.9     2.33      6.9     2.12      6.8     1.42      5.3     1.66      6.6      .40      3.8     1.26      6.2
      Short-term disability....................     .07       .3      .03       .1      .08       .3      .04       .2      .04       .2      .11       .3      .06       .2      .05       .2      .04       .1     (3)      (4)       .02       .1
      Long-term disability.....................     .03       .1     (3)      (4)       .04       .1      .03       .2      .02       .1      .08       .2      .06       .2      .05       .2      .04       .2     (3)      (4)       .03       .1

    Retirement and savings.....................    1.32      4.8     1.25      4.6     1.33      4.9      .67      3.0      .62      3.2     1.12      3.3     1.26      4.1      .75      2.8      .72      2.9      .10      1.0      .59      2.9
      Defined benefit..........................     .82      3.0      .77      2.8      .84      3.1      .26      1.2      .33      1.7      .52      1.5      .47      1.5      .28      1.0      .16       .7      .03       .3      .20      1.0
      Defined contribution.....................     .49      1.8      .48      1.7      .50      1.8      .41      1.8      .29      1.5      .60      1.8      .80      2.6      .47      1.8      .55      2.2      .08       .7      .39      1.9

    Legally required benefits..................    2.59      9.5     3.19     11.8     2.31      8.6     1.86      8.3     1.77      9.1     2.36      7.0     2.11      6.8     2.13      7.9     2.02      8.1     1.18     11.4     1.83      9.0
      Social Security and Medicare.............    1.56      5.7     1.59      5.8     1.53      5.7     1.35      6.1     1.16      6.0     1.94      5.8     1.72      5.6     1.63      6.0     1.54      6.1      .78      7.5     1.24      6.1
        Social Security(6).....................    1.26      4.6     1.28      4.7     1.24      4.6     1.09      4.9      .94      4.8     1.55      4.6     1.36      4.4     1.30      4.8     1.24      4.9      .63      6.1     1.00      4.9
        Medicare...............................     .30      1.1      .31      1.1      .30      1.1      .27      1.2      .22      1.2      .39      1.2      .37      1.2      .33      1.2      .30      1.2      .15      1.4      .24      1.2
      Federal unemployment insurance...........     .03       .1      .03       .1      .03       .1      .03       .2      .04       .2      .03       .1      .03       .1      .03       .1      .03       .1      .04       .4      .03       .2
      State unemployment insurance.............     .17       .6      .19       .7      .16       .6      .12       .6      .12       .6      .12       .4      .13       .4      .15       .6      .12       .5      .10      1.0      .13       .6
      Workers' compensation....................     .84      3.1     1.39      5.1      .58      2.2      .35      1.6      .46      2.3      .27       .8      .22       .7      .32      1.2      .34      1.3      .26      2.5      .43      2.1

    Other benefits(7)..........................     .08       .3     (3)      (4)       .12       .5      .02       .1     (3)      (4)       .09       .3      .10       .3      .03       .1     (3)      (4)      (3)      (4)      (3)      (4)

  1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises;
administrative and waste services; educational services;  health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration.
  3 Cost per hour worked is $0.01 or less.
  4 Less than .05 percent.
  5 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  6 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  7 Includes severance pay and supplemental unemployment benefits.

Note: The sum of individual items may not equal totals due to rounding.



Table 7.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by census region and division, and area, March 2004


                                                                                                                                                      Census region and division(1)                                                                                                                       Area


                                                    Northeast             Northeast divisions               South                          South divisions                         Midwest               Midwest divisions                 West                  West divisions              Metropolitan    Nonmetropolitan
                                                                                                                                                                                                                                                                                                 area              area
                 Compensation
                   component
                                                                     New England     Middle Atlantic                      South Atlantic      East South        West South                          East North        West North                           Mountain          Pacific
                                                                                                                                               Central           Central                             Central           Central
                                                  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.............................  $26.29    100.0   $24.19    100.0   $27.18    100.0   $20.80    100.0   $21.33    100.0   $20.29    100.0   $20.16    100.0   $23.26    100.0   $23.88    100.0   $21.79    100.0   $24.54    100.0   $19.98    100.0   $26.40    100.0   $23.66    100.0   $19.00    100.0

  Wages and salaries...........................   18.49     70.4    17.41     72.0    18.95     69.7    15.08     72.5    15.61     73.2    14.30     70.5    14.55     72.2    16.53     71.1    16.76     70.2    16.00     73.4    17.58     71.6    14.61     73.1    18.79     71.2    16.93     71.6    13.30     70.0

  Total benefits...............................    7.79     29.6     6.77     28.0     8.23     30.3     5.72     27.5     5.71     26.8     5.98     29.5     5.61     27.8     6.73     28.9     7.13     29.8     5.80     26.6     6.97     28.4     5.37     26.9     7.62     28.8     6.73     28.4     5.70     30.0

    Paid leave.................................    1.83      6.9     1.52      6.3     1.96      7.2     1.29      6.2     1.36      6.4     1.26      6.2     1.20      5.9     1.44      6.2     1.52      6.4     1.27      5.8     1.58      6.4     1.17      5.9     1.75      6.6     1.53      6.5     1.16      6.1
      Vacation.................................     .88      3.3      .73      3.0      .94      3.5      .64      3.1      .68      3.2      .64      3.2      .58      2.9      .71      3.1      .74      3.1      .64      2.9      .80      3.2      .58      2.9      .88      3.3      .75      3.2      .61      3.2
      Holiday..................................     .64      2.4      .55      2.3      .68      2.5      .44      2.1      .46      2.2      .42      2.1      .43      2.1      .50      2.2      .53      2.2      .43      2.0      .53      2.2      .38      1.9      .59      2.2      .53      2.2      .39      2.1
      Sick.....................................     .23       .9      .18       .7      .25       .9      .15       .7      .16       .8      .14       .7      .14       .7      .16       .7      .17       .7      .14       .7      .20       .8      .17       .8      .21       .8      .19       .8      .11       .6
      Other....................................     .08       .3      .06       .3      .09       .3      .05       .3      .05       .3      .06       .3      .05       .2      .07       .3      .08       .3      .05       .2      .05       .2      .04       .2      .06       .2      .06       .3      .05       .3

    Supplemental pay...........................     .92      3.5      .68      2.8     1.02      3.8      .52      2.5      .48      2.2      .69      3.4      .52      2.6      .71      3.0      .78      3.3      .54      2.5      .57      2.3      .47      2.4      .61      2.3      .67      2.8      .56      2.9
      Overtime and premium(2)..................     .22       .8      .22       .9      .22       .8      .22      1.1      .21      1.0      .24      1.2      .23      1.1      .28      1.2      .30      1.3      .24      1.1      .24      1.0      .21      1.1      .25      1.0      .23      1.0      .30      1.6
      Shift differentials......................     .06       .2      .06       .3      .06       .2      .05       .2      .05       .2      .07       .3      .04       .2      .07       .3      .08       .3      .06       .3      .05       .2      .05       .2      .05       .2      .06       .2      .07       .4
      Nonproduction bonuses....................     .64      2.4      .40      1.6      .74      2.7      .26      1.2      .23      1.1      .39      1.9      .25      1.2      .35      1.5      .40      1.7      .24      1.1      .28      1.2      .21      1.1      .31      1.2      .38      1.6      .18      1.0

    Insurance..................................    1.87      7.1     1.61      6.7     1.97      7.3     1.46      7.0     1.43      6.7     1.60      7.9     1.44      7.1     1.75      7.5     1.86      7.8     1.48      6.8     1.65      6.7     1.33      6.6     1.78      6.7     1.65      7.0     1.63      8.6
      Life.....................................     .05       .2      .04       .2      .05       .2      .04       .2      .04       .2      .04       .2      .04       .2      .04       .2      .05       .2      .04       .2      .04       .1      .03       .1      .04       .2      .04       .2      .04       .2
      Health...................................    1.72      6.5     1.50      6.2     1.81      6.7     1.34      6.5     1.31      6.2     1.48      7.3     1.33      6.6     1.62      7.0     1.73      7.2     1.37      6.3     1.55      6.3     1.25      6.3     1.67      6.3     1.53      6.5     1.52      8.0
      Short-term disability....................     .06       .2      .04       .2      .07       .3      .04       .2      .04       .2      .05       .3      .04       .2      .05       .2      .05       .2      .05       .2      .03       .1      .02       .1      .03       .1      .05       .2      .05       .2
      Long-term disability.....................     .04       .1      .03       .1      .04       .2      .03       .2      .03       .2      .03       .1      .03       .1      .03       .1      .03       .1      .03       .1      .03       .1      .02       .1      .04       .1      .03       .1      .02       .1

    Retirement and savings.....................     .94      3.6      .81      3.4      .99      3.7      .66      3.2      .63      3.0      .65      3.2      .72      3.6      .84      3.6      .90      3.8      .69      3.2      .82      3.4      .57      2.9      .92      3.5      .81      3.4      .61      3.2
      Defined benefit..........................     .40      1.5      .32      1.3      .44      1.6      .29      1.4      .23      1.1      .28      1.4      .38      1.9      .45      1.9      .49      2.1      .34      1.6      .38      1.6      .19       .9      .46      1.7      .38      1.6      .28      1.5
      Defined contribution.....................     .54      2.0      .50      2.1      .55      2.0      .38      1.8      .40      1.9      .37      1.8      .34      1.7      .39      1.7      .41      1.7      .35      1.6      .44      1.8      .38      1.9      .47      1.8      .44      1.8      .33      1.7

    Legally required benefits..................    2.19      8.3     2.11      8.7     2.23      8.2     1.76      8.4     1.79      8.4     1.75      8.6     1.71      8.5     1.94      8.3     2.00      8.4     1.78      8.2     2.33      9.5     1.82      9.1     2.53      9.6     2.03      8.6     1.73      9.1
      Social Security and Medicare.............    1.56      5.9     1.48      6.1     1.59      5.8     1.27      6.1     1.31      6.2     1.23      6.0     1.22      6.0     1.38      5.9     1.42      5.9     1.27      5.8     1.47      6.0     1.24      6.2     1.56      5.9     1.42      6.0     1.15      6.1
        Social Security(3).....................    1.25      4.7     1.19      4.9     1.27      4.7     1.02      4.9     1.06      5.0      .99      4.9      .98      4.9     1.10      4.7     1.14      4.8     1.00      4.6     1.18      4.8     1.00      5.0     1.25      4.8     1.14      4.8      .93      4.9
        Medicare...............................     .31      1.2      .29      1.2      .32      1.2      .25      1.2      .26      1.2      .24      1.2      .24      1.2      .27      1.2      .28      1.2      .27      1.2      .29      1.2      .24      1.2      .31      1.2      .28      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       .2      .03       .1      .03       .2      .03       .1      .03       .1      .03       .2
      State unemployment insurance.............     .18       .7      .19       .8      .18       .7      .09       .4      .08       .4      .10       .5      .11       .5      .13       .6      .14       .6      .11       .5      .16       .6      .10       .5      .18       .7      .13       .6      .13       .7
      Workers' compensation....................     .42      1.6      .40      1.7      .43      1.6      .36      1.7      .36      1.7      .39      1.9      .36      1.8      .40      1.7      .41      1.7      .37      1.7      .67      2.7      .45      2.2      .76      2.9      .45      1.9      .42      2.2

    Other benefits(4)..........................     .05       .2      .03       .1      .06       .2      .03       .1      .03       .1      .02       .1      .02       .1      .05       .2      .06       .3      .03       .1      .02       .1     (5)      (6)       .02       .1      .04       .2     (5)      (6)

  1 The States that comprise the census divisions are: New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont; Middle Atlantic: New Jersey, New York, and Pennsylvania; South Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South Carolina,
Virginia, and West Virginia; East South Central: Alabama, Kentucky, Mississippi, and Tennessee; West South Central: Arkansas, Louisiana, Oklahoma, and Texas; East North Central: Illinois, Indiana, Michigan, Ohio, and Wisconsin; West North Central: Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, and South
Dakota; Mountain: Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, and Wyoming; and Pacific: Alaska, California, Hawaii, Oregon, and Washington.
  2 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  3 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  4 Includes severance pay and supplemental unemployment benefits.
  5 Cost per hour worked is $0.01 or less.
  6 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.



Table 8.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by
establishment employment size, March 2004


                                                                     1-99 workers                                      100 workers or more


                 Compensation                      1-99 workers      1-49 workers     50-99 workers     100 workers or   100-499 workers    500 workers or
                   component                                                                                 more                                more


                                                  Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent

Total compensation.............................  $19.47    100.0   $19.37    100.0   $19.81    100.0   $27.81    100.0   $23.91    100.0   $32.54    100.0

  Wages and salaries...........................   14.46     74.3    14.51     74.9    14.32     72.3    19.23     69.1    16.91     70.7    22.04     67.7

  Total benefits...............................    5.01     25.7     4.86     25.1     5.49     27.7     8.59     30.9     7.01     29.3    10.50     32.3

    Paid leave.................................    1.04      5.3      .99      5.1     1.20      6.1     2.04      7.3     1.56      6.5     2.62      8.1
      Vacation.................................     .51      2.6      .48      2.5      .58      2.9     1.02      3.7      .78      3.3     1.31      4.0
      Holiday..................................     .37      1.9      .35      1.8      .42      2.1      .69      2.5      .54      2.3      .87      2.7
      Sick.....................................     .13       .7      .12       .6      .14       .7      .24       .9      .17       .7      .32      1.0
      Other....................................     .04       .2      .04       .2      .05       .3      .09       .3      .06       .3      .12       .4

    Supplemental pay...........................     .48      2.5      .47      2.4      .51      2.6      .87      3.1      .77      3.2      .99      3.0
      Overtime and premium(1)..................     .19      1.0      .17       .9      .23      1.2      .30      1.1      .26      1.1      .35      1.1
      Shift differentials......................     .02       .1     (2)      (3)       .03       .2      .10       .4      .05       .2      .16       .5
      Nonproduction bonuses....................     .27      1.4      .28      1.5      .24      1.2      .47      1.7      .46      1.9      .48      1.5

    Insurance..................................    1.20      6.2     1.13      5.8     1.45      7.3     2.18      7.8     1.84      7.7     2.59      8.0
      Life.....................................     .03       .2      .03       .1      .04       .2      .06       .2      .04       .2      .07       .2
      Health...................................    1.13      5.8     1.06      5.5     1.35      6.8     2.01      7.2     1.70      7.1     2.37      7.3
      Short-term disability....................     .03       .1      .02       .1      .04       .2      .07       .2      .06       .2      .08       .3
      Long-term disability.....................     .02       .1      .02       .1      .02       .1      .05       .2      .04       .2      .07       .2

    Retirement and savings.....................     .44      2.2      .42      2.2      .49      2.5     1.22      4.4      .79      3.3     1.75      5.4
      Defined benefit..........................     .14       .7      .14       .7      .15       .8      .64      2.3      .38      1.6      .97      3.0
      Defined contribution.....................     .30      1.5      .28      1.5      .33      1.7      .58      2.1      .42      1.7      .78      2.4

    Legally required benefits..................    1.84      9.4     1.84      9.5     1.83      9.2     2.21      7.9     2.02      8.4     2.43      7.5
      Social Security and Medicare.............    1.21      6.2     1.21      6.2     1.20      6.1     1.62      5.8     1.41      5.9     1.88      5.8
        Social Security(4).....................     .97      5.0      .97      5.0      .97      4.9     1.30      4.7     1.13      4.7     1.51      4.6
        Medicare...............................     .24      1.2      .24      1.2      .24      1.2      .32      1.2      .28      1.2      .37      1.1
      Federal unemployment insurance...........     .04       .2      .04       .2      .03       .2      .03       .1      .03       .1      .03       .1
      State unemployment insurance.............     .13       .6      .13       .6      .12       .6      .14       .5      .15       .6      .13       .4
      Workers' compensation....................     .47      2.4      .47      2.4      .47      2.4      .42      1.5      .43      1.8      .40      1.2

    Other benefits(5)..........................    (2)      (3)      (2)      (3)      (2)      (3)       .07       .2      .03       .1      .12       .4

  1 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.
  4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  5 Includes severance pay and supplemental unemployment benefits.

Note: The sum of individual items may not equal totals due to rounding.



Table 9.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry
workers, goods-producing and service-providing industries, by occupational group, March 2004


                                                                                                 Benefit costs

                                                        Total    Wages
                       Series                          compen-    and                      Supple-           Retire-  Legally   Other
                                                       sation  salaries   Total    Paid    mental  Insuran-   ment   required benefits
                                                                                   leave     pay      ce       and   benefits    (1)
                                                                                                             savings


                                                                                    Cost per hour worked



All workers in private industry......................  $23.29   $16.64    $6.65    $1.50    $0.66    $1.65    $0.80    $2.01    $0.04

      Management, professional, and related..........   40.23    29.00    11.24     3.17     1.23     2.43     1.47     2.87      .07
        Management, business, and financial..........   45.68    32.55    13.13     3.69     1.95     2.65     1.69     3.05      .11
        Professional and related.....................   36.96    26.87    10.10     2.86      .79     2.29     1.33     2.76      .05
      Sales and office...............................   18.42    13.44     4.98     1.11      .40     1.43      .51     1.51      .02
        Sales and related............................   17.15    13.14     4.01      .80      .39      .95      .36     1.49     (2)
        Office and administrative support............   19.20    13.63     5.58     1.29      .40     1.72      .61     1.52      .03
      Service........................................   11.66     8.83     2.83      .48      .17      .74      .18     1.25     (2)
      Natural resources, construction, and
       maintenance...................................   26.55    18.34     8.22     1.32      .84     1.95     1.20     2.89      .03
        Construction and extraction..................   27.04    18.59     8.45      .97      .80     1.91     1.46     3.29      .02
        Installation, maintenance, and repair........   26.43    18.33     8.10     1.75      .89     2.04      .93     2.46      .04
      Production, transportation, and material
       moving........................................   20.21    13.52     6.70     1.18      .77     1.83      .83     2.03      .05
        Production...................................   21.14    13.79     7.34     1.35      .96     1.99      .93     2.03      .07
        Transportation and material moving...........   19.19    13.21     5.98      .98      .55     1.66      .72     2.04      .02

    All workers, goods-producing industries(3).......   27.19    18.12     9.06     1.68     1.12     2.26     1.32     2.59      .08

      Management, professional, and related..........   45.27    30.65    14.62     3.83     2.09     3.13     2.18     3.24      .16
      Sales and office...............................   23.30    16.27     7.03     1.54      .66     2.09      .79     1.84      .10
      Natural resources, construction, and
       maintenance...................................   27.36    18.61     8.75     1.08      .89     2.02     1.50     3.23      .04
      Production, transportation, and material
       moving........................................   22.35    14.31     8.04     1.43     1.09     2.20     1.06     2.18      .09

    All workers, service-providing industries(4).....   22.33    16.28     6.05     1.45      .54     1.50      .67     1.86      .02

      Management, professional, and related..........   39.51    28.76    10.75     3.08     1.10     2.33     1.36     2.82      .06
      Sales and office...............................   18.04    13.22     4.82     1.07      .38     1.38      .49     1.48      .02
      Service........................................   11.61     8.81     2.80      .48      .17      .73      .17     1.25     (2)
      Natural resources, construction, and
       maintenance...................................   25.41    17.95     7.46     1.66      .76     1.84      .77     2.40      .02
      Production, transportation, and material
       moving........................................   18.30    12.80     5.50      .95      .48     1.51      .64     1.91     (2)

                                                                               Percent of total compensation



All workers in private industry......................   100.0     71.5     28.5      6.4      2.8      7.1      3.4      8.6      0.2

      Management, professional, and related..........   100.0     72.1     27.9      7.9      3.1      6.0      3.6      7.1       .2
        Management, business, and financial..........   100.0     71.2     28.8      8.1      4.3      5.8      3.7      6.7       .2
        Professional and related.....................   100.0     72.7     27.3      7.7      2.1      6.2      3.6      7.5       .1
      Sales and office...............................   100.0     73.0     27.0      6.0      2.2      7.7      2.8      8.2       .1
        Sales and related............................   100.0     76.6     23.4      4.7      2.3      5.5      2.1      8.7     (5)
        Office and administrative support............   100.0     71.0     29.0      6.7      2.1      9.0      3.2      7.9       .2
      Service........................................   100.0     75.8     24.2      4.1      1.5      6.3      1.5     10.8     (5)
      Natural resources, construction, and
       maintenance...................................   100.0     69.1     30.9      5.0      3.1      7.3      4.5     10.9       .1
        Construction and extraction..................   100.0     68.7     31.3      3.6      2.9      7.1      5.4     12.2       .1
        Installation, maintenance, and repair........   100.0     69.3     30.7      6.6      3.4      7.7      3.5      9.3       .2
      Production, transportation, and material
       moving........................................   100.0     66.9     33.1      5.8      3.8      9.1      4.1     10.1       .2
        Production...................................   100.0     65.3     34.7      6.4      4.6      9.4      4.4      9.6       .4
        Transportation and material moving...........   100.0     68.8     31.2      5.1      2.9      8.6      3.8     10.6       .1

    All workers, goods-producing industries(3).......   100.0     66.7     33.3      6.2      4.1      8.3      4.8      9.5       .3

      Management, professional, and related..........   100.0     67.7     32.3      8.5      4.6      6.9      4.8      7.2       .4
      Sales and office...............................   100.0     69.8     30.2      6.6      2.8      9.0      3.4      7.9       .4
      Natural resources, construction, and
       maintenance...................................   100.0     68.0     32.0      3.9      3.2      7.4      5.5     11.8       .1
      Production, transportation, and material
       moving........................................   100.0     64.0     36.0      6.4      4.9      9.9      4.7      9.7       .4

    All workers, service-providing industries(4).....   100.0     72.9     27.1      6.5      2.4      6.7      3.0      8.3       .1

      Management, professional, and related..........   100.0     72.8     27.2      7.8      2.8      5.9      3.5      7.1       .2
      Sales and office...............................   100.0     73.3     26.7      5.9      2.1      7.6      2.7      8.2       .1
      Service........................................   100.0     75.9     24.1      4.1      1.5      6.3      1.5     10.8     (5)
      Natural resources, construction, and
       maintenance...................................   100.0     70.7     29.3      6.5      3.0      7.2      3.0      9.5       .1
      Production, transportation, and material
       moving........................................   100.0     70.0     30.0      5.2      2.6      8.2      3.5     10.4     (5)

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.
  3 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  4 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate
and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste
services; educational services;  health care and social assistance; arts, entertainment and recreation; accommodation and food
services; and other services, except public administration.
  5 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.



Table 10.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry
workers, by industry group, March 2004


                                                                                                 Benefit costs

                                                        Total    Wages
                       Series                          compen-    and                      Supple-           Retire-  Legally   Other
                                                       sation  salaries   Total    Paid    mental  Insuran-   ment   required benefits
                                                                                   leave     pay      ce       and   benefits    (1)
                                                                                                             savings


                                                                                    Cost per hour worked



    All workers, goods-producing industries(2).......  $27.19   $18.12    $9.06    $1.68    $1.12    $2.26    $1.32    $2.59    $0.08

      Construction...................................   27.17    19.02     8.15      .94     1.01     1.76     1.25     3.19     (3)
      Manufacturing..................................   26.97    17.59     9.39     1.99     1.17     2.45     1.33     2.31      .12

    All workers, service-providing industries(4).....   22.33    16.28     6.05     1.45      .54     1.50      .67     1.86      .02

      Trade, transportation, and utilities...........   19.45    14.07     5.38     1.11      .44     1.43      .62     1.77     (3)
        Wholesale trade..............................   25.01    17.62     7.39     1.59      .74     2.05      .86     2.12      .03
        Retail trade.................................   14.51    11.13     3.39      .65      .21      .85      .28     1.40     (3)
        Transportation and warehousing...............   26.53    18.11     8.41     1.68      .62     2.36     1.30     2.45     (3)
        Utilities....................................   40.56    25.65    14.91     3.93     1.94     3.65     2.24     2.98      .17
      Information....................................   33.66    23.73     9.94     2.76     1.02     2.57     1.12     2.36      .09
      Financial activities...........................   31.03    21.70     9.33     2.21     1.34     2.31     1.26     2.11      .10
        Finance and insurance........................   35.01    24.34    10.67     2.56     1.64     2.55     1.59     2.20      .13
          Credit intermediation and related
           activities................................   32.02    22.87     9.15     2.21     1.11     2.35     1.40     1.94      .13
          Insurance carriers and related
           activities................................   32.84    22.43    10.42     2.61     1.29     2.64     1.51     2.25      .13
        Real estate and rental and leasing...........   19.51    14.05     5.46     1.21      .46     1.61      .33     1.84     (3)
      Professional and business services.............   26.98    19.90     7.08     1.86      .74     1.56      .75     2.13      .03
        Professional and technical services..........   34.27    25.25     9.02     2.74      .63     2.09      .97     2.55      .04
        Administrative and waste services............   17.01    13.09     3.92      .78      .31      .88      .32     1.63     (3)
      Education and health services..................   25.08    18.31     6.76     1.83      .41     1.77      .72     2.02     (3)
        Educational services.........................   32.84    24.40     8.44     2.18      .13     2.19     1.38     2.55     (3)
          Junior colleges, colleges, and
           universities..............................   37.44    27.47     9.97     2.67      .11     2.60     1.89     2.68     (3)
        Health care and social assistance............   23.48    17.06     6.42     1.76      .47     1.69      .58     1.92     (3)
      Leisure and hospitality........................   10.39     8.23     2.16      .32      .13      .42      .10     1.18     (3)
        Accommodation and food services..............    9.53     7.59     1.94      .27      .12      .36      .07     1.12     (3)
      Other services.................................   20.27    14.90     5.37     1.28      .32     1.34      .59     1.83     (3)

                                                                               Percent of total compensation



    All workers, goods-producing industries(2).......   100.0     66.7     33.3      6.2      4.1      8.3      4.8      9.5      0.3

      Construction...................................   100.0     70.0     30.0      3.5      3.7      6.5      4.6     11.8     (5)
      Manufacturing..................................   100.0     65.2     34.8      7.4      4.4      9.1      4.9      8.6       .5

    All workers, service-providing industries(4).....   100.0     72.9     27.1      6.5      2.4      6.7      3.0      8.3       .1

      Trade, transportation, and utilities...........   100.0     72.3     27.7      5.7      2.2      7.4      3.2      9.1     (5)
        Wholesale trade..............................   100.0     70.4     29.6      6.4      3.0      8.2      3.4      8.5       .1
        Retail trade.................................   100.0     76.7     23.3      4.5      1.5      5.9      1.9      9.6     (5)
        Transportation and warehousing...............   100.0     68.3     31.7      6.3      2.3      8.9      4.9      9.2     (5)
        Utilities....................................   100.0     63.2     36.8      9.7      4.8      9.0      5.5      7.4       .4
      Information....................................   100.0     70.5     29.5      8.2      3.0      7.6      3.3      7.0       .3
      Financial activities...........................   100.0     69.9     30.1      7.1      4.3      7.4      4.1      6.8       .3
        Finance and insurance........................   100.0     69.5     30.5      7.3      4.7      7.3      4.5      6.3       .4
          Credit intermediation and related
           activities................................   100.0     71.4     28.6      6.9      3.5      7.3      4.4      6.1       .4
          Insurance carriers and related
           activities................................   100.0     68.3     31.7      7.9      3.9      8.0      4.6      6.8       .4
        Real estate and rental and leasing...........   100.0     72.0     28.0      6.2      2.4      8.2      1.7      9.4     (5)
      Professional and business services.............   100.0     73.8     26.2      6.9      2.8      5.8      2.8      7.9       .1
        Professional and technical services..........   100.0     73.7     26.3      8.0      1.8      6.1      2.8      7.5       .1
        Administrative and waste services............   100.0     77.0     23.0      4.6      1.8      5.2      1.9      9.6     (5)
      Education and health services..................   100.0     73.0     27.0      7.3      1.6      7.1      2.9      8.1     (5)
        Educational services.........................   100.0     74.3     25.7      6.6       .4      6.7      4.2      7.8     (5)
          Junior colleges, colleges, and
           universities..............................   100.0     73.4     26.6      7.1       .3      7.0      5.0      7.2     (5)
        Health care and social assistance............   100.0     72.7     27.3      7.5      2.0      7.2      2.5      8.2     (5)
      Leisure and hospitality........................   100.0     79.3     20.7      3.1      1.2      4.0      1.0     11.4     (5)
        Accommodation and food services..............   100.0     79.6     20.4      2.8      1.2      3.8       .8     11.7     (5)
      Other services.................................   100.0     73.5     26.5      6.3      1.6      6.6      2.9      9.0     (5)

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  3 Cost per hour worked is $0.01 or less.
  4 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate
and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste
services; educational services;  health care and social assistance; arts, entertainment and recreation; accommodation and food
services; and other services, except public administration.
  5 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.



Table 11.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry
workers, by occupational group and full-time and part-time status, March 2004


                                                                                                 Benefit costs

                                                        Total    Wages
                       Series                          compen-    and                      Supple-           Retire-  Legally   Other
                                                       sation  salaries   Total    Paid    mental  Insuran-   ment   required benefits
                                                                                   leave     pay      ce       and   benefits    (1)
                                                                                                             savings


                                                                                    Cost per hour worked



  All full-time workers in private industry..........  $26.50   $18.62    $7.88    $1.84    $0.81    $2.01    $0.98    $2.20    $0.05

      Management, professional, and related..........   41.59    29.69    11.90     3.41     1.32     2.61     1.59     2.89      .08
        Management, business, and financial..........   46.08    32.77    13.31     3.74     1.99     2.69     1.71     3.06      .11
        Professional and related.....................   38.43    27.53    10.91     3.18      .85     2.55     1.51     2.77      .06
      Sales and office...............................   21.24    15.21     6.03     1.41      .50     1.80      .65     1.64      .03
        Sales and related............................   22.63    17.00     5.63     1.24      .60     1.45      .53     1.79     (2)
        Office and administrative support............   20.61    14.40     6.21     1.49      .45     1.96      .70     1.57      .03
      Service........................................   14.02    10.11     3.91      .77      .25     1.20      .29     1.39     (2)
      Natural resources, construction, and
       maintenance...................................   27.03    18.59     8.44     1.37      .86     2.02     1.24     2.91      .03
        Construction and extraction..................   27.05    18.58     8.47      .97      .80     1.93     1.48     3.27      .02
        Installation, maintenance, and repair........   27.17    18.71     8.45     1.84      .94     2.15      .98     2.50      .04
      Production, transportation, and material
       moving........................................   21.62    14.29     7.33     1.32      .87     2.02      .93     2.13      .06
        Production...................................   21.74    14.08     7.66     1.42     1.01     2.10      .99     2.06      .08
        Transportation and material moving...........   21.46    14.59     6.87     1.19      .67     1.91      .85     2.22      .03

  All part-time workers in private industry..........   12.63    10.07     2.56      .37      .17      .47      .18     1.38     (2)

      Management, professional, and related..........   29.49    23.50     5.99     1.28      .50      .99      .48     2.72     (2)
        Professional and related.....................   29.53    23.53     6.00     1.28      .52     1.00      .44     2.75     (2)
      Sales and office...............................   11.40     9.04     2.36      .34      .15      .50      .18     1.18     (2)
        Sales and related............................    9.61     7.84     1.77      .20      .09      .26      .13     1.08     (2)
        Office and administrative support............   13.69    10.59     3.10      .52      .21      .80      .25     1.31      .02
      Service........................................    8.94     7.36     1.58      .15      .08      .20      .05     1.10     (2)
      Production, transportation, and material
       moving........................................   12.08     9.03     3.05      .33      .18      .76      .28     1.49     (2)
        Transportation and material moving...........   12.23     8.99     3.25      .35      .18      .87      .33     1.51     (2)

                                                                               Percent of total compensation



  All full-time workers in private industry..........   100.0     70.3     29.7      6.9      3.0      7.6      3.7      8.3      0.2

      Management, professional, and related..........   100.0     71.4     28.6      8.2      3.2      6.3      3.8      6.9       .2
        Management, business, and financial..........   100.0     71.1     28.9      8.1      4.3      5.8      3.7      6.6       .2
        Professional and related.....................   100.0     71.6     28.4      8.3      2.2      6.6      3.9      7.2       .2
      Sales and office...............................   100.0     71.6     28.4      6.7      2.3      8.5      3.1      7.7       .1
        Sales and related............................   100.0     75.1     24.9      5.5      2.6      6.4      2.3      7.9     (3)
        Office and administrative support............   100.0     69.9     30.1      7.2      2.2      9.5      3.4      7.6       .2
      Service........................................   100.0     72.1     27.9      5.5      1.8      8.5      2.1      9.9     (3)
      Natural resources, construction, and
       maintenance...................................   100.0     68.8     31.2      5.1      3.2      7.5      4.6     10.8       .1
        Construction and extraction..................   100.0     68.7     31.3      3.6      3.0      7.1      5.5     12.1       .1
        Installation, maintenance, and repair........   100.0     68.9     31.1      6.8      3.4      7.9      3.6      9.2       .2
      Production, transportation, and material
       moving........................................   100.0     66.1     33.9      6.1      4.0      9.3      4.3      9.8       .3
        Production...................................   100.0     64.8     35.2      6.5      4.7      9.6      4.5      9.5       .4
        Transportation and material moving...........   100.0     68.0     32.0      5.5      3.1      8.9      4.0     10.3       .1

  All part-time workers in private industry..........   100.0     79.7     20.3      2.9      1.3      3.7      1.4     10.9     (3)

      Management, professional, and related..........   100.0     79.7     20.3      4.3      1.7      3.4      1.6      9.2     (3)
        Professional and related.....................   100.0     79.7     20.3      4.3      1.8      3.4      1.5      9.3     (3)
      Sales and office...............................   100.0     79.3     20.7      3.0      1.3      4.4      1.6     10.4     (3)
        Sales and related............................   100.0     81.5     18.5      2.1      1.0      2.7      1.4     11.3     (3)
        Office and administrative support............   100.0     77.3     22.7      3.8      1.5      5.8      1.8      9.5       .1
      Service........................................   100.0     82.3     17.7      1.7       .9      2.3       .5     12.3     (3)
      Production, transportation, and material
       moving........................................   100.0     74.7     25.3      2.8      1.5      6.3      2.3     12.3     (3)
        Transportation and material moving...........   100.0     73.5     26.5      2.8      1.5      7.1      2.7     12.4     (3)

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.



Table 12.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private
industry workers, by industry group and full-time and part-time status, March 2004


                                                                                           Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally   Other
                                                 sation  salaries   Total    Paid    mental  Insuran-   ment   required benefits
                                                                             leave     pay      ce       and   benefits    (1)
                                                                                                       savings


                                                                              Cost per hour worked



  All full-time workers in private industry....  $26.50   $18.62    $7.88    $1.84    $0.81    $2.01    $0.98    $2.20    $0.05

    Goods-producing(2).........................   27.62    18.36     9.26     1.73     1.15     2.32     1.35     2.62      .09
      Construction.............................   27.49    19.20     8.29      .96     1.03     1.80     1.28     3.21     (3)
      Manufacturing............................   27.46    17.85     9.61     2.05     1.21     2.52     1.37     2.34      .13

    Service-providing(4).......................   26.13    18.71     7.42     1.87      .69     1.90      .86     2.06      .03
      Trade, transportation, and utilities.....   23.09    16.46     6.63     1.46      .57     1.81      .79     1.99      .02
      Information..............................   37.56    26.30    11.26     3.18     1.17     2.94     1.27     2.59      .10
      Financial activities.....................   33.36    23.25    10.11     2.43     1.48     2.48     1.39     2.22      .11
      Professional and business services.......   30.02    21.85     8.18     2.22      .87     1.86      .91     2.28      .03
      Education and health services............   26.29    18.84     7.45     2.10      .43     2.03      .85     2.02     (3)
      Leisure and hospitality..................   12.96     9.87     3.09      .59      .19      .80      .17     1.33     (3)
      Other services...........................   23.77    16.90     6.87     1.74      .43     1.80      .81     2.07      .02

  All part-time workers in private industry....   12.63    10.07     2.56      .37      .17      .47      .18     1.38     (3)

    Service-providing(4).......................   12.63    10.07     2.56      .37      .17      .47      .18     1.37     (3)
      Trade, transportation, and utilities.....   11.06     8.56     2.50      .30      .14      .57      .23     1.27     (3)
      Professional and business services.......   14.19    11.72     2.48      .35      .21      .31      .09     1.50     (3)
      Education and health services............   21.24    16.64     4.60      .95      .34      .95      .31     2.05     (3)
      Leisure and hospitality..................    8.21     6.85     1.36      .09      .07      .09      .05     1.05     (3)

                                                                         Percent of total compensation



  All full-time workers in private industry....   100.0     70.3     29.7      6.9      3.0      7.6      3.7      8.3      0.2

    Goods-producing(2).........................   100.0     66.5     33.5      6.3      4.2      8.4      4.9      9.5       .3
      Construction.............................   100.0     69.8     30.2      3.5      3.7      6.6      4.6     11.7     (5)
      Manufacturing............................   100.0     65.0     35.0      7.5      4.4      9.2      5.0      8.5       .5

    Service-providing(4).......................   100.0     71.6     28.4      7.2      2.6      7.3      3.3      7.9       .1
      Trade, transportation, and utilities.....   100.0     71.3     28.7      6.3      2.5      7.8      3.4      8.6       .1
      Information..............................   100.0     70.0     30.0      8.5      3.1      7.8      3.4      6.9       .3
      Financial activities.....................   100.0     69.7     30.3      7.3      4.4      7.4      4.2      6.7       .3
      Professional and business services.......   100.0     72.8     27.2      7.4      2.9      6.2      3.0      7.6       .1
      Education and health services............   100.0     71.7     28.3      8.0      1.6      7.7      3.2      7.7     (5)
      Leisure and hospitality..................   100.0     76.2     23.8      4.5      1.5      6.2      1.3     10.3     (5)
      Other services...........................   100.0     71.1     28.9      7.3      1.8      7.6      3.4      8.7       .1

  All part-time workers in private industry....   100.0     79.7     20.3      2.9      1.3      3.7      1.4     10.9     (5)

    Service-providing(4).......................   100.0     79.7     20.3      3.0      1.3      3.7      1.4     10.8     (5)
      Trade, transportation, and utilities.....   100.0     77.4     22.6      2.7      1.2      5.1      2.1     11.4     (5)
      Professional and business services.......   100.0     82.6     17.4      2.5      1.5      2.2       .7     10.5     (5)
      Education and health services............   100.0     78.3     21.7      4.5      1.6      4.5      1.5      9.6     (5)
      Leisure and hospitality..................   100.0     83.4     16.6      1.1       .9      1.1       .6     12.8     (5)

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  3 Cost per hour worked is $0.01 or less.
  4 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real
estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and
waste services; educational services;  health care and social assistance; arts, entertainment and recreation; accommodation and
food services; and other services, except public administration.
  5 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.



Table 13.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private
industry workers, by major industry group and establishment employment size and bargaining status, March 2004


                                                                                           Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally   Other
                                                 sation  salaries   Total    Paid    mental  Insuran-   ment   required benefits
                                                                             leave     pay      ce       and   benefits    (1)
                                                                                                       savings


                                                                              Cost per hour worked



    All workers, goods-producing
     industries(2).............................  $27.19   $18.12    $9.06    $1.68    $1.12    $2.26    $1.32    $2.59    $0.08

    1-99 workers...............................   23.14    16.29     6.86     1.06      .86     1.63      .68     2.61     (3)
      1-49 workers.............................   22.97    16.30     6.68      .96      .86     1.48      .68     2.70     (3)
      50-99 workers............................   23.58    16.26     7.33     1.32      .87     2.03      .68     2.40     (3)
    100 workers or more........................   31.03    19.86    11.16     2.27     1.37     2.87     1.92     2.58      .16
      100-499 workers..........................   25.44    16.88     8.56     1.56     1.12     2.45     1.07     2.31      .04
      500 workers or more......................   37.89    23.54    14.36     3.15     1.67     3.37     2.96     2.90      .31

    Union......................................   35.78    21.41    14.37     2.19     1.72     3.75     3.18     3.33      .20
    Non-union..................................   24.93    17.26     7.67     1.55      .96     1.87      .83     2.40      .05

    All workers, service-providing
     industries(4).............................   22.33    16.28     6.05     1.45      .54     1.50      .67     1.86      .02

    1-99 workers...............................   18.68    14.07     4.61     1.04      .40     1.11      .38     1.67     (3)
      1-49 workers.............................   18.64    14.15     4.49     1.00      .39     1.06      .37     1.67     (3)
      50-99 workers............................   18.81    13.80     5.01     1.17      .41     1.30      .43     1.68     (3)
    100 workers or more........................   26.90    19.04     7.85     1.97      .73     1.99     1.03     2.10      .04
      100-499 workers..........................   23.48    16.91     6.56     1.55      .67     1.67      .71     1.94      .03
      500 workers or more......................   31.03    21.62     9.41     2.48      .79     2.37     1.40     2.30      .06

    Union......................................   29.46    19.62     9.84     2.24      .64     2.97     1.50     2.45      .04
    Non-union..................................   21.72    15.99     5.72     1.38      .53     1.37      .60     1.81      .02

                                                                         Percent of total compensation



    All workers, goods-producing
     industries(2).............................   100.0     66.7     33.3      6.2      4.1      8.3      4.8      9.5      0.3

    1-99 workers...............................   100.0     70.4     29.6      4.6      3.7      7.0      3.0     11.3     (5)
      1-49 workers.............................   100.0     70.9     29.1      4.2      3.7      6.4      3.0     11.7     (5)
      50-99 workers............................   100.0     68.9     31.1      5.6      3.7      8.6      2.9     10.2     (5)
    100 workers or more........................   100.0     64.0     36.0      7.3      4.4      9.2      6.2      8.3       .5
      100-499 workers..........................   100.0     66.3     33.7      6.1      4.4      9.6      4.2      9.1       .2
      500 workers or more......................   100.0     62.1     37.9      8.3      4.4      8.9      7.8      7.7       .8

    Union......................................   100.0     59.8     40.2      6.1      4.8     10.5      8.9      9.3       .6
    Non-union..................................   100.0     69.2     30.8      6.2      3.9      7.5      3.3      9.6       .2

    All workers, service-providing
     industries(4).............................   100.0     72.9     27.1      6.5      2.4      6.7      3.0      8.3       .1

    1-99 workers...............................   100.0     75.3     24.7      5.5      2.1      6.0      2.0      8.9     (5)
      1-49 workers.............................   100.0     75.9     24.1      5.4      2.1      5.7      2.0      9.0     (5)
      50-99 workers............................   100.0     73.4     26.6      6.2      2.2      6.9      2.3      8.9     (5)
    100 workers or more........................   100.0     70.8     29.2      7.3      2.7      7.4      3.8      7.8       .2
      100-499 workers..........................   100.0     72.0     28.0      6.6      2.8      7.1      3.0      8.2       .1
      500 workers or more......................   100.0     69.7     30.3      8.0      2.6      7.6      4.5      7.4       .2

    Union......................................   100.0     66.6     33.4      7.6      2.2     10.1      5.1      8.3       .1
    Non-union..................................   100.0     73.6     26.4      6.4      2.5      6.3      2.7      8.3       .1

  1 Includes severance pay and supplemental unemployment benefits.
  2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  3 Cost per hour worked is $0.01 or less.
  4 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real
estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and
waste services; educational services;  health care and social assistance; arts, entertainment and recreation; accommodation and
food services; and other services, except public administration.
  5 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.



Table 14.  Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private
industry health care and social assistance workers, by industry and occupational group, March 2004


                                                                                           Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally   Other
                                                 sation  salaries   Total    Paid    mental  Insuran-   ment   required benefits
                                                                             leave     pay      ce       and   benefits    (1)
                                                                                                       savings


                                                                              Cost per hour worked


  Health care and social assistance............  $23.48   $17.06    $6.42    $1.76    $0.47    $1.69    $0.58    $1.92     (2)

      Management, professional, and related....   32.53    23.76     8.77     2.64      .70     2.02      .86     2.52     (2)
          Registered nurses....................   36.21    25.74    10.47     3.03     1.27     2.25     1.08     2.82     (2)
      Sales and office.........................   17.36    12.52     4.83     1.16      .24     1.57      .41     1.45     (2)
      Service..................................   14.41    10.36     4.05      .86      .28     1.30      .28     1.34     (2)

    Hospitals..................................   29.70    20.65     9.05     2.52      .83     2.50      .95     2.24      .02

      Management, professional, and related....   36.78    25.98    10.81     3.24     1.10     2.54     1.18     2.73      .02
          Registered nurses....................   39.34    27.53    11.81     3.50     1.49     2.58     1.28     2.95     (2)
      Service..................................   17.68    11.67     6.01     1.26      .45     2.36      .48     1.45     (2)

    Nursing and residential care facilities....   17.50    12.70     4.79     1.20      .37     1.29      .26     1.67     (2)

      Management, professional, and related....   26.95    19.76     7.19     2.11      .58     1.56      .45     2.48     (2)
      Service..................................   13.30     9.55     3.74      .78      .31     1.16      .17     1.32     (2)

                                                                         Percent of total compensation


  Health care and social assistance............   100.0     72.7     27.3      7.5      2.0      7.2      2.5      8.2     (3)

      Management, professional, and related....   100.0     73.0     27.0      8.1      2.2      6.2      2.7      7.8     (3)
          Registered nurses....................   100.0     71.1     28.9      8.4      3.5      6.2      3.0      7.8     (3)
      Sales and office.........................   100.0     72.1     27.9      6.7      1.4      9.1      2.4      8.3     (3)
      Service..................................   100.0     71.9     28.1      5.9      1.9      9.0      1.9      9.3     (3)

    Hospitals..................................   100.0     69.5     30.5      8.5      2.8      8.4      3.2      7.5       .1

      Management, professional, and related....   100.0     70.6     29.4      8.8      3.0      6.9      3.2      7.4       .1
          Registered nurses....................   100.0     70.0     30.0      8.9      3.8      6.6      3.3      7.5     (3)
      Service..................................   100.0     66.0     34.0      7.1      2.5     13.4      2.7      8.2     (3)

    Nursing and residential care facilities....   100.0     72.6     27.4      6.9      2.1      7.4      1.5      9.5     (3)

      Management, professional, and related....   100.0     73.3     26.7      7.8      2.1      5.8      1.7      9.2     (3)
      Service..................................   100.0     71.8     28.2      5.9      2.3      8.7      1.3     10.0     (3)

  1 Includes severance pay and supplemental unemployment benefits.
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.

Note: The sum of individual items may not equal totals due to rounding.



                             EXPLANATORY NOTES

     Employer Costs for Employee Compensation (ECEC) measures the average
cost per employee hour worked that employers pay for wages and salaries and
benefits.

     Wages and salaries are defined as the hourly straight-time wage rate
or, for workers not paid on an hourly basis, straight-time earnings divided
by the corresponding hours.  Straight-time wage and salary rates are total
earnings before payroll deductions and include production bonuses,
incentive earnings, commission payments, and cost-of-living adjustments.
Not included in straight-time earnings are nonproduction bonuses such as
lump-sum payments provided in lieu of wage increases, shift differentials,
and premium pay for overtime and for work on weekends and holidays; these
payments are included in the benefits component.

     Benefits include:  Paid leave-vacations, holidays, sick leave, and
other leave; supplemental pay-overtime and premium pay for work in addition
to the regular work schedule (such as weekends and holidays), shift
differentials, and nonproduction bonuses (such as referral bonuses and lump-
sum payments provided in lieu of wage increases); insurance benefits-life,
health, short-term disability, and long-term disability; retirement and
savings benefits-defined benefit and defined contribution plans; legally
required benefits-Social Security, Medicare, Federal and State unemployment
insurance, and workers' compensation; and other benefits-severance pay and
supplemental unemployment plans.

     The Employer Costs for Employee Compensation includes data for the
civilian economy, which includes data from both private industry and State
and local government.  Excluded from private industry are the self-employed
and farm and private household workers.  Federal government workers are
excluded from the public sector.  The private industry series and the State
and local government series provide data for the two sectors separately.

     The cost levels for this quarter were collected from a probability
sample of about 35,600 occupations within approximately 8,200 sample
establishments in private industry and about 3,600 occupations within
approximately 800 sample establishments in State and local governments.
Data are collected for the pay period including the 12th day of the survey
months of March, June, September, and December.

     Beginning with the March 2004 estimates, the ECEC percent of total
compensation estimates are calculated from dollar aggregates and then
rounded to the published level of precision.  This change in method will
provide the most precise estimates of the percent of total compensation;
however, estimates of the percentage of total compensation calculated from
the published cost estimates may differ slightly from those calculated from
the unpublished dollar aggregates.

     Sample establishments are classified by industry categories based on
the 2002 North American Industry Classification (NAICS) system, as defined
by the U.S. Office of Management and Budget.  Within a sample
establishment, specific job categories are selected and classified into
about 800 occupational classifications according to the 2000 Standard
Occupational Classification (SOC) system.  Individual occupations are
combined to represent one of ten intermediate aggregations such as
professional and related occupations, or one of five higher-level
aggregations such as management, professional, and related occupations.
For more detailed information on NAICS and SOC, including background and
definitions, see the BLS websites: (http://www.bls.gov/bls/naics.htm and
http://www.bls.gov/soc/home.htm.)

     Current employment weights are used to calculate cost levels.  The
March 2004 cost levels were calculated using the March 2004 employment
counts from the Bureau of Labor Statistics Current Employment Statistics
(CES) program, benchmarked to the 2003 universe of all private nonfarm
establishments.  For more information on the CES updating of employment
estimates, see "BLS National Establishment Estimates Revised to Incorporate
March 2003 Benchmarks" in the February 2004 issue of Employment and Earnings.

     In most instances, private industry employment counts used in the ECEC
were total employment estimates for 3-digit sub-sector industry groups,
such as machinery manufacturing (NAICS 333) or gasoline stations (NAICS
447), as defined by the NAICS system.  In a few cases, more detailed
private industry employment counts were used.  These include 4-digit
educational establishments--elementary and secondary schools (6111), junior
colleges (6112), and colleges and universities (6113)--as well as the 6-
digit aircraft manufacturing industry (336411).  For State and local
governments, a more aggregated level was used reflecting the level of
detailed published by the CES program.  For both private and government
establishments, the employment data were apportioned based on the sampling
weights assigned to the Employment Cost Index (ECI) sample.  For more
information on NAICS coding, see "Recent changes in the national Current
Employment Statistics survey" in the June 2003 issue of the Monthly Labor
Review.

     The ECI, which measures the change in employer costs for employee
compensation, is calculated with fixed 1990 employment counts to prevent
employment shifts among occupations and industries from influencing the
changes.  Therefore, year-to-year changes in Employer Costs for Employee
Compensation will differ from those in the ECI.

     Historical ECEC data, using the industry categories based on the 1987
Standard Industrial Classification System and classifying jobs into
occupational classifications according to the 1990 Census of Population,
are available from several sources.  Data and related articles are included
in the bulletin, Employer Costs for Employee Compensation, 1986-99
(Bulletin 2508).  An annual historical summary from March 1986 through
March 2002 is also available on the Internet site
(http://www.bls.gov/ncs/ect/home.htm) or upon request.  Data on a quarterly
basis from June 2002 through December 2003 is also available.  Information
on how costs are calculated appears in "Measuring Trends in the Structure
and Levels of Employer Costs for Employee Compensation," Compensation and
Working Conditions, Summer 1997.  An article on changes in employer
compensation costs, "Tracking Changes in Benefit Costs," appears in
Compensation and Working Conditions, Spring 1999.

Relative Standard Errors

     Because the ECEC is a sample survey, it is subject to sampling errors.
Sampling errors are differences that occur between the results computed
from a sample of observations and those computed from all observations in
the population.  The estimates derived from different samples selected
using the same sample design may differ from one another.  A measure of the
variation among these differing estimates is the standard error.  It can be
used to measure the precision with which an estimate from a particular
sample approximates the expected result of all possible samples.  The
chances are about 68 out of 100 that an estimate from the survey differs
from a complete population figure by less than the standard error.  The
chances are about 90 out of 100 that this difference would be less than 1.6
times the standard error.  All the statements of comparisons appearing in
this publication are significant at a 1.6 standard error level or better,
unless otherwise indicated.  This means that for differences cited, the
estimated difference is greater than 1.6 times the standard error of the
difference.

     The relative standard error (RSE) for all estimates will be available
shortly after the release is issued.  This information can be obtained
directly from the BLS Internet site (http://www.bls.gov/ncs/ect/home.htm),
by e-mail request (ocltinfo@bls.gov), or by telephone (202) 691-6199.

     For a more detailed explanation of relative standard errors, see
"Measuring Trends in the Structure and Levels of Employer Costs for
Employee Compensation," Compensation and Working Conditions, Summer
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.