News Bureau of Labor Statistics Technical Contact: (202) 691-6199 ncsinfo@bls.gov Media Contact: (202) 691-5902 Internet address: http://www.bls.gov/ncs/ect/home.htm United States Department of Labor Washington, D.C. 20212 USDL: 06-456 FOR RELEASE: 10:00 A.M. EST TUESDAY, MARCH 14, 2006 EMPLOYER COSTS FOR EMPLOYEE COMPENSATION—DECEMBER 2005 Employer costs for employee compensation averaged $26.46 per hour worked in December 2005, the U.S. Department of Labor’s Bureau of Labor Statistics reported today. Wages and salaries, which averaged $18.59, accounted for 70.2 percent of these costs, while benefits, which averaged $7.87, accounted for the remaining 29.8 percent. (See table 1.) Employer Costs for Employee Compensation, based on the National Compensation Survey, measures employer costs for wages, salaries, and employee benefits for nonfarm private and State and local government workers. Costs for legally required benefits, including Social Security, Medicare, unemployment insurance, and workers’ compensation, averaged $2.15 per hour (8.1 percent of total compensation). Employer costs for life, health, and disability insurance benefits averaged $2.13 (8.1 percent); paid leave benefits (vacations, holidays, sick leave, and other leave) averaged $1.77 (6.7 percent); and retirement and savings benefits averaged $1.13 (4.3 percent) per hour worked. Private industry In December 2005, private industry employer compensation costs averaged $24.71 per hour worked. Wages and salaries averaged $17.51 per hour (70.8 percent), while benefits averaged $7.20 (29.2 percent). Employer costs for paid leave averaged $1.61 per hour worked (6.5 percent), supplemental pay averaged 72 cents (2.9 percent), insurance benefits averaged $1.81 (7.3 percent), retirement and savings averaged 89 cents (3.6 percent), and legally required benefits $2.14 (8.7 percent) per hour worked. (See table 5.) Legally required benefit costs in private industry The average cost for legally required benefits was $2.14 per hour worked in private industry (8.7 percent of total compensation) in December 2005. Included in this amount were employer costs for Social Security and Medicare, Federal and State unemployment insurance, and workers’ compensation. NOTE: Collection of severance pay and supplemental unemployment plans, which comprise “other benefits” and are published in all tables, will be discontinued beginning with the March 2006 estimates to reduce the burden on survey respondents. This change will have a minimal impact on most series because the cost of these benefits averages only 4 cents per hour worked. 2 Employer costs for legally required benefits varied by occupation, industry, bargaining status, region, and establishment size. The average cost per hour worked for legally required benefits ranged from $1.33 per hour worked for service occupations to $3.11 per hour for management, professional, and related occupations. Natural resources, construction, and maintenance occupations averaged $3.04, production, transportation, and material moving occupations, $2.16, and sales and office occupations, $1.63 per hour. The proportion of total compensation represented by legally required benefits ranged from 7.2 percent for management, professional, and related workers to 10.9 percent for service workers and natural resources, construction, and maintenance workers. (See table 5.) Employer costs for legally required benefits were higher for union workers, $2.98 per hour, than for nonunion workers, $2.04 per hour. As a proportion of total compensation, legally required benefits accounted for 8.9 percent of total compensation for union workers and 8.6 percent for nonunion workers. (See table 5.) Costs for legally required benefits were higher in goods-producing industries ($2.77 per hour or 9.4 percent of total compensation) than in service-providing industries ($1.99 per hour or 8.4 percent of total compensation). Within goods-producing industries, construction averaged $3.30 per hour worked (11.6 percent), higher than in manufacturing $2.50 per hour (8.5 percent). Service-providing industries ranged from $1.24 per hour for the leisure and hospitality industry (11.5 percent) to $2.67 for the information industry (7.3 percent). (See table 6.) Among the four regions, employer costs for legally required benefits ranged from $1.88 per hour in the South to $2.46 per hour in the West. Legally required benefit costs were $2.08 in the Midwest and $2.35 in the Northeast. Within the nine census divisions, costs for legally required benefits ranged from $1.78 in the East South Central and $1.79 in the West South Central divisions, to $2.64 in the Pacific division. (See table 7.) Legally required benefit costs increased in average dollar amount per hour with establishment size. In establishments with fewer than 100 employees, average hourly costs were $1.95, significantly less than the cost of $2.37 in establishments with 100 employees or more. Conversely, legally required costs decreased as a proportion of total compensation with establishment size. Legally required benefit costs in establishments with fewer than 50 employees averaged 9.6 percent; and in establishments with 500 workers or more, 7.4 percent of total compensation. (See table 8.) Paid leave benefit costs in private industry Employer costs for paid leave benefits were highest for management, professional, and related occupations, $3.47 per hour, or 8.0 percent of total compensation in December 2005. Costs were lowest among service occupations, 51 cents or 4.2 percent of total compensation. (See table 5.) Included in this amount were employer costs for vacations, holidays, sick leave, and other leave, such as personal leave, jury duty leave, military leave, and funeral leave. Employer costs for paid leave benefits averaged $2.26 per hour for union workers, significantly higher than the $1.53 per hour average for nonunion workers. (See table 5.) Paid leave costs in goods-producing industries were $1.84 per hour (6.3 percent of total compensation), greater than the average for service-providing industries, $1.55 (6.6 percent of total compensation) in December 2005. (See table 6.) Among the nine census divisions, paid leave costs ranged from $1.14 in the East South Central division, to $1.88 and $1.93 in the New England and Middle Atlantic divisions, respectively. (See table 7.) 3 Paid leave benefit costs increased, both in average dollar amount and as a proportion of total compensation, with establishment size. Establishments with fewer than 100 workers averaged $1.09 per hour (5.4 percent); significantly less than those with 100 workers or more, $2.19 per hour (7.4 percent). (See table 8.) 4 Relative importance of employer costs for employee compensation, December 2005 Compensation component Civilian State and local workers government Private industry Wages and salaries 70.2% 67.9% 70.8% Benefits 29.8 32.1 29.2 Paid leave 6.7 7.4 6.5 Supplemental pay 2.5 0.9 2.9 Insurance 8.1 10.9 7.3 7.6 10.6 6.8 4.3 6.9 3.6 Defined benefit 2.6 6.1 1.8 Defined contribution 1.6 0.7 1.8 Legally required 8.1 5.9 8.7 Other benefits 0.1 0.1 0.1 Health benefits Retirement & savings Employer costs per hour worked for paid leave and legally required benefits, private industry, by occupational category, December 2005 Cost per hour worked $2.25 $2.00 $1.75 $1.50 $1.25 $1.00 $0.75 $0.50 $0.25 $0.00 Vacation Vac Holiday Hol Sick Sick Paid leave Other oth . Social SS Security Medicare med Federal Fed UI Unemployment State St UI Unemployment Workers’ WC Compensation Legally required benefits Management, professional, and related Sales and office Service Natural resources, construction, and maintenance Production, transportation, and material moving Bureau of Labor Statistics, Employer Costs for Employee Compensation, NCSinfo@bls.gov 202.691.6199 http://www.bls.gov/ect March 2006 5 Table of Contents: Table 1. Table 2. Table 3. Table 4. Civilian workers, by major occupational and industry group Civilian workers, by occupational and industry group State and local government workers, by major occupational and industry group State and local government workers, by occupational and industry group 6 8 9 10 Table 5. Table 6. Table 7. Table 8. Private industry workers, by major occupational group and bargaining status Private industry workers, by major industry group Private industry workers, by census region and division, and area Private industry workers, by establishment employment size 11 13 15 18 Table 9. Private industry workers, goods-producing and service-providing industries, by occupational group Private industry workers, by industry group Private industry workers, by occupational group and full-time and part-time status Private industry workers, by industry group and full-time and part-time status 19 20 21 22 Table 10. Table 11. Table 12. Table 13. Table 14. Private industry workers, by major industry group and establishment employment size and bargaining status Private industry health care and social assistance workers, by industry and occupational group Explanatory notes 23 24 25 6 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, December 2005 Occupational group Compensation component Management, professional, and related All workers1 Sales and office Service Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $26.46 100.0 $43.77 100.0 $20.01 100.0 $14.72 100.0 Wages and salaries .............................................. 18.59 70.2 31.16 71.2 14.32 71.5 10.51 71.4 Total benefits ........................................................ 7.87 29.8 12.62 28.8 5.69 28.5 4.22 28.6 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 1.77 .81 .60 .26 .10 6.7 3.1 2.3 1.0 .4 3.31 1.48 1.11 .53 .18 7.6 3.4 2.5 1.2 .4 1.29 .59 .45 .19 .06 6.4 3.0 2.2 .9 .3 .82 .38 .26 .14 .04 5.6 2.6 1.8 .9 .3 Supplemental pay ............................................. Overtime and premium4 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ .66 .23 .06 .37 2.5 .9 .2 1.4 1.05 .12 .09 .84 2.4 .3 .2 1.9 .42 .11 .02 .29 2.1 .5 .1 1.4 .25 .14 .05 .06 1.7 .9 .4 .4 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 2.13 .04 2.01 .05 .04 8.1 .2 7.6 .2 .1 3.18 .08 2.96 .07 .07 7.3 .2 6.8 .2 .2 1.73 .03 1.63 .03 .03 8.6 .2 8.2 .2 .1 1.17 .02 1.12 .02 (5) 8.0 .1 7.6 .1 (6) Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... 1.13 .70 .43 4.3 2.6 1.6 2.08 1.25 .84 4.8 2.8 1.9 .62 .29 .34 3.1 1.4 1.7 .56 .45 .11 3.8 3.1 .8 Legally required benefits .................................. Social Security and Medicare ....................... Social Security7 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ 2.15 1.49 1.19 .30 .03 .15 .48 8.1 5.6 4.5 1.1 .1 .6 1.8 2.93 2.38 1.87 .51 .02 .15 .38 6.7 5.4 4.3 1.2 (6) .3 .9 1.62 1.19 .96 .23 .03 .14 .26 8.1 5.9 4.8 1.2 .2 .7 1.3 1.40 .87 .70 .17 .03 .12 .37 9.5 5.9 4.7 1.2 .2 .8 2.5 Other benefits8 ................................................. .04 .1 .07 .2 .02 .1 See footnotes at end of table. (5) (6) 7 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, December 2005 — Continued Occupational group Compensation component Natural resources, construction, and maintenance Industry group Production, transportation, and material moving Goodsproducing2 Serviceproviding3 Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $28.03 100.0 $21.60 100.0 $29.33 100.0 $25.87 100.0 Wages and salaries .............................................. 18.96 67.6 14.27 66.1 19.23 65.5 18.46 71.3 Total benefits ........................................................ 9.07 32.4 7.33 33.9 10.10 34.5 7.41 28.7 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 1.47 .75 .49 .15 .07 5.2 2.7 1.8 .5 .2 1.33 .62 .46 .14 .11 6.2 2.9 2.1 .6 .5 1.85 .93 .65 .14 .13 6.3 3.2 2.2 .5 .5 1.75 .79 .59 .29 .09 6.8 3.0 2.3 1.1 .4 Supplemental pay ............................................. Overtime and premium4 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ .86 .62 .04 .19 3.1 2.2 .2 .7 .78 .51 .10 .17 3.6 2.4 .5 .8 1.22 .60 .09 .54 4.2 2.0 .3 1.8 .54 .15 .06 .33 2.1 .6 .2 1.3 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 2.35 .04 2.24 .05 .02 8.4 .2 8.0 .2 .1 2.12 .04 1.99 .06 .02 9.8 .2 9.2 .3 .1 2.60 .06 2.44 .07 .03 8.9 .2 8.3 .3 .1 2.04 .04 1.92 .04 .04 7.9 .2 7.4 .2 .1 Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... 1.39 .96 .43 5.0 3.4 1.5 .90 .62 .28 4.2 2.9 1.3 1.59 1.08 .51 5.4 3.7 1.8 1.03 .62 .41 4.0 2.4 1.6 Legally required benefits .................................. Social Security and Medicare ....................... Social Security7 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ 2.96 1.57 1.27 .30 .03 .20 1.17 10.6 5.6 4.5 1.1 .1 .7 4.2 2.15 1.22 .98 .23 .03 .17 .73 10.0 5.6 4.5 1.1 .1 .8 3.4 2.76 1.64 1.32 .32 .03 .22 .88 9.4 5.6 4.5 1.1 .1 .7 3.0 2.02 1.46 1.16 .30 .03 .14 .40 7.8 5.6 4.5 1.2 .1 .5 1.5 Other benefits8 ................................................. .04 .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. 8 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, December 2005 Benefit costs Series Total compensation Wages and salaries Total Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits Other benefits1 Cost per hour worked Civilian workers2 ....................................................... $26.46 $18.59 $7.87 $1.77 $0.66 $2.13 $1.13 $2.15 $0.04 43.77 48.09 41.89 47.58 31.16 33.48 30.14 35.46 12.62 14.60 11.75 12.13 3.31 4.12 2.95 2.31 1.05 1.79 .73 .12 3.18 3.19 3.17 4.00 2.08 2.23 2.02 2.90 2.93 3.18 2.82 2.75 .07 .09 .06 .05 45.60 40.26 20.01 18.58 20.86 14.72 33.41 28.64 14.32 14.08 14.46 10.51 12.18 11.63 5.69 4.49 6.41 4.22 2.28 3.21 1.29 .91 1.51 .82 .12 1.32 .42 .47 .39 .25 4.40 2.58 1.73 1.08 2.11 1.17 2.85 1.40 .62 .41 .75 .56 2.46 3.09 1.62 1.62 1.62 1.40 .07 .02 .02 4 ( ) .03 (4) 28.03 28.56 27.73 18.96 19.19 18.92 9.07 9.37 8.82 1.47 1.14 1.90 .86 .85 .88 2.35 2.40 2.32 1.39 1.68 1.07 2.96 3.28 2.60 .04 .03 .04 21.60 22.56 20.68 14.27 14.61 13.95 7.33 7.95 6.74 1.33 1.46 1.21 .78 1.02 .54 2.12 2.31 1.93 .90 .94 .86 2.15 2.13 2.17 .05 .08 .02 31.34 38.30 37.67 22.48 27.55 26.96 8.86 10.75 10.71 2.14 2.34 2.08 .35 .13 .12 2.80 3.73 4.08 1.42 2.25 2.26 2.13 2.26 2.11 .02 .04 .06 41.51 25.56 31.20 29.86 18.27 21.42 11.65 7.29 9.78 3.08 1.96 2.61 .17 .53 .89 3.37 2.02 2.76 2.49 .73 1.19 2.54 2.03 2.31 (4) (4) .02 Occupational group Management, professional, and related ....... Management, business, and financial ...... Professional and related ........................... Teachers3 ............................................. Primary, secondary, and special education school teachers .............. Registered nurses ................................ Sales and office ............................................ Sales and related ...................................... Office and administrative support ............. Service .......................................................... Natural resources, construction, and maintenance ............................................... Construction and extraction ...................... Installation, maintenance, and repair ........ Production, transportation, and material moving ........................................................ Production ................................................ Transportation and material moving ......... Industry group Education and health services ...................... Educational services ................................. Elementary and secondary schools ...... Junior colleges, colleges, and universities ......................................... Health care and social assistance ............ Hospitals ............................................... Percent of total compensation Civilian workers2 ....................................................... 100.0 70.2 29.8 6.7 2.5 8.1 4.3 8.1 0.1 100.0 100.0 100.0 100.0 71.2 69.6 72.0 74.5 28.8 30.4 28.0 25.5 7.6 8.6 7.0 4.8 2.4 3.7 1.7 .2 7.3 6.6 7.6 8.4 4.8 4.6 4.8 6.1 6.7 6.6 6.7 5.8 .2 .2 .1 .1 100.0 100.0 100.0 100.0 100.0 100.0 73.3 71.1 71.5 75.8 69.3 71.4 26.7 28.9 28.5 24.2 30.7 28.6 5.0 8.0 6.4 4.9 7.2 5.6 .3 3.3 2.1 2.5 1.9 1.7 9.7 6.4 8.6 5.8 10.1 8.0 6.2 3.5 3.1 2.2 3.6 3.8 5.4 7.7 8.1 8.7 7.8 9.5 .2 .1 .1 (5) .1 (5) 100.0 100.0 100.0 67.6 67.2 68.2 32.4 32.8 31.8 5.2 4.0 6.8 3.1 3.0 3.2 8.4 8.4 8.4 5.0 5.9 3.8 10.6 11.5 9.4 .1 .1 .2 100.0 100.0 100.0 66.1 64.8 67.4 33.9 35.2 32.6 6.2 6.5 5.9 3.6 4.5 2.6 9.8 10.2 9.4 4.2 4.2 4.2 10.0 9.4 10.5 .2 .4 .1 100.0 100.0 100.0 71.7 71.9 71.6 28.3 28.1 28.4 6.8 6.1 5.5 1.1 .4 .3 8.9 9.7 10.8 4.5 5.9 6.0 6.8 5.9 5.6 .1 .1 .1 100.0 100.0 100.0 71.9 71.5 68.7 28.1 28.5 31.3 7.4 7.7 8.4 .4 2.1 2.9 8.1 7.9 8.8 6.0 2.9 3.8 6.1 7.9 7.4 (5) (5) .1 Occupational group Management, professional, and related ....... Management, business, and financial ...... Professional and related ........................... Teachers3 ............................................. Primary, secondary, and special education school teachers .............. Registered nurses ................................ Sales and office ............................................ Sales and related ...................................... Office and administrative support ............. Service .......................................................... Natural resources, construction, and maintenance ............................................... Construction and extraction ...................... Installation, maintenance, and repair ........ Production, transportation, and material moving ........................................................ Production ................................................ Transportation and material moving ......... Industry group Education and health services ...................... Educational services ................................. Elementary and secondary schools ...... Junior colleges, colleges, and universities ......................................... Health care and social assistance ............ Hospitals ............................................... 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. 9 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, December 2005 Occupational group1 Compensation component Management, professional, and related All workers Industry group Sales and office Service-providing2 Service Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent Total compensation .................................................. $36.55 100.0 $44.51 100.0 $24.94 100.0 $28.04 100.0 $36.72 100.0 Wages and salaries .............................................. 24.83 67.9 31.69 71.2 15.61 62.6 17.23 61.4 24.97 68.0 Total benefits ........................................................ 11.72 32.1 12.82 28.8 9.33 37.4 10.82 38.6 11.75 32.0 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 2.72 .94 .90 .67 .21 7.4 2.6 2.5 1.8 .6 2.90 .83 .99 .83 .26 6.5 1.9 2.2 1.9 .6 2.33 .94 .77 .49 .14 9.3 3.8 3.1 2.0 .6 2.50 1.07 .81 .45 .17 8.9 3.8 2.9 1.6 .6 2.72 .93 .90 .67 .21 7.4 2.5 2.5 1.8 .6 Supplemental pay ............................................. Overtime and premium3 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ .31 .15 .07 .10 .9 .4 .2 .3 .19 .04 .05 .10 .4 .1 .1 .2 .17 .08 .02 .07 .7 .3 .1 .3 .63 .34 .15 .14 2.2 1.2 .5 .5 .31 .15 .07 .10 .9 .4 .2 .3 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 3.98 .06 3.86 .03 .04 10.9 .2 10.6 .1 .1 4.35 .07 4.21 .02 .05 9.8 .2 9.5 4 ( ) .1 3.73 .05 3.64 .02 .03 15.0 .2 14.6 .1 .1 3.29 .04 3.17 .05 .03 11.7 .1 11.3 .2 .1 3.99 .06 3.86 .03 .04 10.9 .2 10.5 .1 .1 Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... 2.51 2.24 .27 6.9 6.1 .7 2.85 2.53 .32 6.4 5.7 .7 1.49 1.32 .17 6.0 5.3 .7 2.59 2.46 .13 9.2 8.8 .5 2.52 2.25 .27 6.9 6.1 .7 Legally required benefits .................................. Social Security and Medicare ....................... Social Security5 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ 2.15 1.62 1.25 .38 (6) .06 .47 5.9 4.4 3.4 1.0 4 ( ) .2 1.3 2.47 2.03 1.55 .47 (6) .06 .39 5.6 4.6 3.5 1.1 4 ( ) .1 .9 1.57 1.19 .94 .25 6 ( ) .05 .33 6.3 4.8 3.8 1.0 4 ( ) .2 1.3 1.76 1.06 .80 .26 6 ( ) .07 .63 6.3 3.8 2.8 .9 4 ( ) .2 2.2 2.15 1.63 1.25 .38 (6) .06 .46 5.9 4.4 3.4 1.0 4 ( ) .2 1.3 Other benefits7 ................................................. .05 .1 .06 .1 .04 .1 .05 .2 .05 .1 1 This table presents data for the three major occupational groups in State and local government: management, professional, and related occupations, including teachers; sales and office occupations, including clerical workers; and service occupations, including police and firefighters. 2 Service-providing industries, which include health and educational services, employ a large part of the State and local government workforce. 3 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays). 4 Less than .05 percent. 5 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program. 6 Cost per hour worked is $0.01 or less. 7 Includes severance pay and supplemental unemployment benefits. Note: The sum of individual items may not equal totals due to rounding. 10 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, December 2005 Benefit costs Series Total compensation Wages and salaries Total Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits Other benefits1 Cost per hour worked State and local government workers ........................ $36.55 $24.83 $11.72 $2.72 $0.31 $3.98 $2.51 $2.15 $0.05 44.51 44.32 49.74 31.69 31.87 36.71 12.82 12.45 13.03 2.90 2.59 2.43 .19 .20 .11 4.35 4.34 4.49 2.85 2.82 3.31 2.47 2.44 2.61 .06 .06 .07 48.04 24.94 24.92 28.04 35.06 15.61 15.60 17.23 12.98 9.33 9.32 10.82 2.39 2.33 2.33 2.50 .12 .17 .17 .63 4.77 3.73 3.73 3.29 3.17 1.49 1.50 2.59 2.46 1.57 1.57 1.76 .08 .04 .04 .05 38.55 39.24 38.36 27.30 28.00 27.34 11.26 11.25 11.03 2.49 2.37 2.12 .21 .13 .12 4.00 4.09 4.28 2.37 2.48 2.40 2.14 2.13 2.05 .05 .05 .06 42.26 34.06 30.98 33.47 30.21 22.75 20.19 21.00 12.05 11.31 10.79 12.47 3.13 3.25 3.08 3.09 .18 .69 .74 .47 3.60 3.44 3.19 3.95 2.74 1.69 1.64 2.82 2.38 2.20 2.08 2.07 (3) .04 .05 .06 Occupational group Management, professional, and related ....... Professional and related ........................... Teachers2 ............................................. Primary, secondary, and special education school teachers .............. Sales and office ............................................ Office and administrative support ............. Service .......................................................... Industry group Education and health services ...................... Educational services ................................. Elementary and secondary schools ...... Junior colleges, colleges, and universities ......................................... Health care and social assistance ............ Hospitals ............................................... Public administration .................................... Percent of total compensation State and local government workers ........................ 100.0 67.9 32.1 7.4 0.9 10.9 6.9 5.9 0.1 100.0 100.0 100.0 71.2 71.9 73.8 28.8 28.1 26.2 6.5 5.8 4.9 .4 .4 .2 9.8 9.8 9.0 6.4 6.4 6.7 5.6 5.5 5.3 .1 .1 .1 100.0 100.0 100.0 100.0 73.0 62.6 62.6 61.4 27.0 37.4 37.4 38.6 5.0 9.3 9.3 8.9 .2 .7 .7 2.2 9.9 15.0 15.0 11.7 6.6 6.0 6.0 9.2 5.1 6.3 6.3 6.3 .2 .1 .1 .2 100.0 100.0 100.0 70.8 71.3 71.3 29.2 28.7 28.7 6.4 6.0 5.5 .5 .3 .3 10.4 10.4 11.1 6.2 6.3 6.3 5.5 5.4 5.3 .1 .1 .2 100.0 100.0 100.0 100.0 71.5 66.8 65.2 62.7 28.5 33.2 34.8 37.3 7.4 9.5 9.9 9.2 .4 2.0 2.4 1.4 8.5 10.1 10.3 11.8 6.5 5.0 5.3 8.4 5.6 6.5 6.7 6.2 (4) .1 .2 .2 Occupational group Management, professional, and related ....... Professional and related ........................... Teachers2 ............................................. Primary, secondary, and special education school teachers .............. Sales and office ............................................ Office and administrative support ............. Service .......................................................... Industry group Education and health services ...................... Educational services ................................. Elementary and secondary schools ...... Junior colleges, colleges, and universities ......................................... Health care and social assistance ............ Hospitals ............................................... Public administration .................................... 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. 11 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 unit status, December 2005 Occupational group Compensation component Management, professional, and related All workers Cost Total compensation .................................................. $24.71 Sales and office Service Percent Cost Percent Cost Percent Cost Percent 100.0 $43.48 100.0 $19.61 100.0 $12.21 100.0 Wages and salaries .............................................. 17.51 70.8 30.94 71.2 14.21 72.5 9.24 75.6 Total benefits ........................................................ 7.20 29.2 12.53 28.8 5.40 27.5 2.97 24.4 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 1.61 .79 .55 .19 .08 6.5 3.2 2.2 .8 .3 3.47 1.74 1.16 .42 .15 8.0 4.0 2.7 1.0 .3 1.20 .57 .42 .17 .05 6.1 2.9 2.1 .8 .3 .51 .24 .16 .08 .02 4.2 2.0 1.3 .7 .2 Supplemental pay ............................................. Overtime and premium1 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ .72 .24 .06 .41 2.9 1.0 .2 1.7 1.40 .15 .11 1.14 3.2 .3 .3 2.6 .44 .11 .02 .31 2.2 .6 .1 1.6 .18 .10 .03 .05 1.5 .8 .3 .4 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 1.81 .04 1.69 .05 .04 7.3 .2 6.8 .2 .1 2.71 .08 2.45 .09 .08 6.2 .2 5.6 .2 .2 1.56 .03 1.47 .04 .03 8.0 .2 7.5 .2 .1 .77 (2) .74 (2) (2) 6.3 (3) 6.1 (3) (3) Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... .89 .43 .46 3.6 1.8 1.8 1.78 .73 1.04 4.1 1.7 2.4 .55 .20 .35 2.8 1.0 1.8 .18 .07 .11 1.5 .6 .9 Legally required benefits .................................. Social Security and Medicare ....................... Social Security4 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ 2.14 1.47 1.18 .29 .03 .16 .48 8.7 5.9 4.8 1.2 .1 .7 1.9 3.11 2.52 2.00 .52 .03 .18 .38 7.2 5.8 4.6 1.2 .1 .4 .9 1.63 1.19 .96 .23 .03 .15 .25 8.3 6.1 4.9 1.2 .2 .8 1.3 1.33 .84 .68 .16 .04 .13 .32 10.9 6.8 5.5 1.3 .3 1.1 2.6 Other benefits5 ................................................. .04 .1 .07 .2 .02 .1 See footnotes at end of table. (2) (3) 12 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 unit status, December 2005 — Continued Occupational group Compensation component Natural resources, construction, and maintenance Cost Total compensation .................................................. $27.73 Bargaining unit status Production, transportation, and material moving Union Nonunion Percent Cost Percent Cost Percent Cost Percent 100.0 $21.22 100.0 $33.66 100.0 $23.64 100.0 Wages and salaries .............................................. 18.91 68.2 14.09 66.4 21.24 63.1 17.06 72.2 Total benefits ........................................................ 8.82 31.8 7.13 33.6 12.41 36.9 6.58 27.8 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 1.31 .70 .45 .11 .06 4.7 2.5 1.6 .4 .2 1.27 .60 .45 .12 .11 6.0 2.8 2.1 .6 .5 2.26 1.13 .75 .27 .11 6.7 3.4 2.2 .8 .3 1.53 .75 .52 .18 .07 6.5 3.2 2.2 .8 .3 Supplemental pay ............................................. Overtime and premium1 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ .90 .65 .04 .20 3.2 2.3 .2 .7 .79 .51 .10 .18 3.7 2.4 .5 .8 1.12 .72 .18 .23 3.3 2.1 .5 .7 .67 .19 .05 .44 2.8 .8 .2 1.8 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 2.23 .04 2.11 .05 .02 8.0 .2 7.6 .2 .1 2.00 .04 1.87 .07 .02 9.4 .2 8.8 .3 .1 3.67 .06 3.45 .11 .05 10.9 .2 10.3 .3 .1 1.59 .04 1.48 .04 .03 6.7 .2 6.2 .2 .1 Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... 1.31 .89 .43 4.7 3.2 1.5 .85 .57 .28 4.0 2.7 1.3 2.28 1.74 .54 6.8 5.2 1.6 .72 .28 .45 3.1 1.2 1.9 Legally required benefits .................................. Social Security and Medicare ....................... Social Security4 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ 3.04 1.59 1.29 .30 .03 .21 1.21 10.9 5.7 4.6 1.1 .1 .8 4.3 2.16 1.21 .98 .23 .03 .18 .74 10.2 5.7 4.6 1.1 .2 .8 3.5 2.98 1.84 1.48 .35 .03 .24 .87 8.9 5.5 4.4 1.1 .1 .7 2.6 2.04 1.42 1.14 .28 .03 .16 .43 8.6 6.0 4.8 1.2 .1 .7 1.8 Other benefits5 ................................................. .03 .1 .05 .2 .11 .3 .03 .1 1 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays). 2 Cost per hour worked is $0.01 or less. 3 Less than .05 percent. 4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program. 5 Includes severance pay and supplemental unemployment benefits. Note: The sum of individual items may not equal totals due to rounding. 13 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, December 2005 Goods-producing1 Compensation component All goodsproducing1 Cost Total compensation .................................................. $29.37 Construction Service-providing2 Manufacturing Trade, transportation, and utilities All serviceproviding2 Information Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent 100.0 $28.48 100.0 $29.47 100.0 $23.58 100.0 $20.48 100.0 $36.38 100.0 Wages and salaries .............................................. 19.27 65.6 19.56 68.7 18.98 64.4 17.08 72.4 14.73 71.9 25.67 70.6 Total benefits ........................................................ 10.10 34.4 8.92 31.3 10.49 35.6 6.50 27.6 5.75 28.1 10.71 29.4 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 1.84 .92 .65 .14 .13 6.3 3.1 2.2 .5 .5 .98 .55 .34 .06 .02 3.5 1.9 1.2 .2 .1 2.17 1.10 .80 .17 .10 7.4 3.7 2.7 .6 .3 1.55 .76 .52 .21 .07 6.6 3.2 2.2 .9 .3 1.17 .58 .39 .16 .04 5.7 2.8 1.9 .8 .2 2.94 1.43 .95 .34 .22 8.1 3.9 2.6 .9 .6 Supplemental pay ............................................. Overtime and premium3 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ 1.24 .60 .09 .55 4.2 2.0 .3 1.9 1.17 .54 (4) .62 (5) 4.1 1.9 2.2 1.25 .62 .13 .50 4.3 2.1 .4 1.7 .59 .16 .05 .38 2.5 .7 .2 1.6 .45 .20 .03 .22 2.2 1.0 .1 1.1 .91 .35 .04 .52 2.5 .9 .1 1.4 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 2.59 .06 2.42 .08 .03 8.8 .2 8.2 .3 .1 2.07 .03 2.00 .03 (4) 7.3 .1 7.0 .1 (5) 2.81 .06 2.60 .10 .04 9.5 .2 8.8 .3 .2 1.63 .04 1.51 .04 .04 6.9 .2 6.4 .2 .1 1.54 .03 1.45 .04 .02 7.5 .2 7.1 .2 .1 2.84 .06 2.55 .15 .08 7.8 .2 7.0 .4 .2 Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... 1.59 1.07 .52 5.4 3.6 1.8 1.38 .89 .49 4.8 3.1 1.7 1.65 1.12 .53 5.6 3.8 1.8 .72 .28 .44 3.0 1.2 1.9 .65 .33 .32 3.2 1.6 1.6 1.22 .54 .68 3.3 1.5 1.9 Legally required benefits .................................. Social Security and Medicare ....................... Social Security6 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ 2.77 1.64 1.32 .32 .03 .22 .88 9.4 5.6 4.5 1.1 .1 .7 3.0 3.30 1.63 1.31 .32 .03 .26 1.38 11.6 5.7 4.6 1.1 .1 .9 4.8 2.50 1.64 1.32 .32 .03 .20 .63 8.5 5.6 4.5 1.1 .1 .7 2.1 1.99 1.42 1.14 .28 .03 .15 .38 8.4 6.0 4.8 1.2 .1 .6 1.6 1.91 1.21 .98 .24 .04 .14 .52 9.3 5.9 4.8 1.2 .2 .7 2.5 2.67 2.13 1.70 .43 .04 .20 .31 7.3 5.8 4.7 1.2 .1 .5 .8 Other benefits7 ................................................. .08 .3 (5) .11 .4 .02 .1 .14 .4 See footnotes at end of table. (4) (4) (5) 14 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, December 2005 — Continued Service-providing2 Compensation component Financial activities Cost Total compensation .................................................. $32.80 Professional and business services Education and health services Leisure and hospitality Other services Percent Cost Percent Cost Percent Cost Percent Cost Percent 100.0 $28.99 100.0 $26.34 100.0 $10.72 100.0 $21.27 100.0 Wages and salaries .............................................. 22.29 68.0 21.36 73.7 19.14 72.7 8.46 79.0 15.58 73.3 Total benefits ........................................................ 10.51 32.0 7.64 26.3 7.20 27.3 2.26 21.0 5.69 26.7 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 2.40 1.17 .82 .31 .10 7.3 3.6 2.5 .9 .3 2.04 .99 .72 .25 .08 7.0 3.4 2.5 .9 .3 1.89 .92 .62 .27 .08 7.2 3.5 2.4 1.0 .3 .34 .18 .10 .04 .02 3.2 1.7 .9 .4 .1 1.45 .68 .53 .19 .05 6.8 3.2 2.5 .9 .3 Supplemental pay ............................................. Overtime and premium3 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ 1.71 .09 .02 1.61 5.2 .3 2.6 .6 .1 2.0 .45 .15 .17 .13 1.7 .6 .7 .5 (4) 1.3 .7 4.9 .77 .16 .03 .57 .06 .5 .32 .11 .02 .20 1.5 .5 .1 .9 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 2.54 .07 2.35 .07 .06 7.8 .2 7.2 .2 .2 1.69 .05 1.53 .06 .05 5.8 .2 5.3 .2 .2 1.96 .04 1.83 .04 .05 7.4 .1 7.0 .2 .2 .44 (4) .42 (4) 4 ( ) 4.1 (5) 3.9 (5) 5 ( ) 1.41 .04 1.31 .02 .03 6.6 .2 6.2 .1 .1 Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... 1.53 .61 .91 4.7 1.9 2.8 .79 .25 .54 2.7 .9 1.8 .76 .22 .54 2.9 .8 2.0 .10 .02 .09 1.0 .2 .8 .59 .21 .37 2.8 1.0 1.8 Legally required benefits .................................. Social Security and Medicare ....................... Social Security6 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ 2.24 1.83 1.45 .38 .03 .16 .22 6.8 5.6 4.4 1.2 .1 .5 .7 2.32 1.74 1.39 .35 .03 .19 .36 8.0 6.0 4.8 1.2 .1 .6 1.2 2.13 1.60 1.29 .31 .03 .14 .36 8.1 6.1 4.9 1.2 .1 .5 1.4 1.24 .81 .66 .15 .04 .13 .26 11.5 7.6 6.1 1.4 .4 1.2 2.4 1.92 1.30 1.05 .25 .03 .16 .43 9.0 6.1 4.9 1.2 .1 .7 2.0 Other benefits7 ................................................. .09 .3 .03 .1 (5) 1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded. 2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration. (4) (5) .14 .07 (4) (5) (5) (4) (5) 3 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays). 4 Cost per hour worked is $0.01 or less. 5 Less than .05 percent. 6 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program. 7 Includes severance pay and supplemental unemployment benefits. Note: The sum of individual items may not equal totals due to rounding. 15 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, December 2005 Census region and division1 Northeast Northeast divisions South South divisions Compensation component New England Cost Total compensation .................................................. $27.83 Middle Atlantic Percent South Atlantic Cost Cost Percent Cost Percent 100.0 $27.48 100.0 $27.97 100.0 $22.12 Percent Cost Percent 100.0 $23.25 100.0 Wages and salaries .............................................. 19.61 70.5 19.61 71.4 19.60 70.1 15.94 72.0 16.76 72.1 Total benefits ........................................................ 8.22 29.5 7.87 28.6 8.37 29.9 6.19 28.0 6.49 27.9 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 1.91 .93 .66 .24 .08 6.9 3.3 2.4 .9 .3 1.88 .91 .68 .22 .07 6.8 3.3 2.5 .8 .3 1.93 .93 .65 .25 .09 6.9 3.3 2.3 .9 .3 1.42 .69 .47 .16 .09 6.4 3.1 2.1 .7 .4 1.55 .75 .51 .18 .12 6.7 3.2 2.2 .8 .5 Supplemental pay ............................................. Overtime and premium2 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ .91 .22 .06 .62 3.3 .8 .2 2.2 .77 .20 .05 .52 2.8 .7 .2 1.9 .96 .23 .07 .67 3.4 .8 .2 2.4 .57 .23 .05 .29 2.6 1.0 .2 1.3 .56 .23 .05 .29 2.4 1.0 .2 1.2 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 2.01 .04 1.86 .07 .04 7.2 .2 6.7 .2 .1 1.86 .04 1.74 .04 .04 6.8 .2 6.3 .2 .1 2.07 .04 1.91 .08 .04 7.4 .2 6.8 .3 .1 1.59 .04 1.47 .04 .04 7.2 .2 6.6 .2 .2 1.63 .04 1.50 .05 .04 7.0 .2 6.5 .2 .2 Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... 1.00 .43 .57 3.6 1.5 2.1 .98 .39 .58 3.5 1.4 2.1 1.01 .45 .57 3.6 1.6 2.0 .71 .31 .40 3.2 1.4 1.8 .75 .31 .45 3.2 1.3 1.9 Legally required benefits .................................. Social Security and Medicare ....................... Social Security3 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ 2.35 1.64 1.31 .33 .03 .22 .45 8.4 5.9 4.7 1.2 .1 .8 1.6 2.34 1.65 1.32 .33 .03 .23 .43 8.5 6.0 4.8 1.2 .1 .8 1.6 2.35 1.63 1.30 .33 .03 .22 .46 8.4 5.8 4.7 1.2 .1 .8 1.7 1.88 1.33 1.07 .26 .03 .11 .40 8.5 6.0 4.8 1.2 .1 .5 1.8 1.96 1.41 1.13 .28 .03 .11 .42 8.4 6.0 4.9 1.2 .1 .5 1.8 Other benefits4 ................................................. .04 .1 .04 .1 .04 .2 .02 .1 .02 .1 See footnotes at end of table. 16 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, December 2005 — Continued Census region and division1 South divisions Compensation component East South Central Cost Total compensation .................................................. $19.73 Midwest West South Central Midwest divisions East North Central Cost Percent Cost Percent 100.0 $21.47 100.0 $24.47 Percent West North Central Cost Percent Cost Percent 100.0 $25.79 100.0 $21.46 100.0 Wages and salaries .............................................. 13.96 70.8 15.55 72.5 17.01 69.5 17.85 69.2 15.08 70.3 Total benefits ........................................................ 5.76 29.2 5.91 27.5 7.46 30.5 7.93 30.8 6.38 29.7 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 1.14 .58 .37 .13 .05 5.8 3.0 1.9 .7 .3 1.33 .65 .47 .16 .05 6.2 3.0 2.2 .8 .2 1.59 .79 .54 .18 .08 6.5 3.2 2.2 .7 .3 1.69 .83 .59 .18 .09 6.6 3.2 2.3 .7 .4 1.34 .68 .44 .16 .06 6.3 3.2 2.1 .7 .3 Supplemental pay ............................................. Overtime and premium2 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ .61 .26 .07 .28 3.1 1.3 .4 1.4 .54 .22 .04 .29 2.5 1.0 .2 1.3 .78 .29 .08 .41 3.2 1.2 .3 1.7 .87 .31 .09 .47 3.4 1.2 .3 1.8 .58 .25 .06 .27 2.7 1.2 .3 1.3 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 1.62 .04 1.49 .05 .03 8.2 .2 7.6 .3 .2 1.51 .04 1.40 .04 .03 7.0 .2 6.5 .2 .1 1.98 .04 1.85 .06 .04 8.1 .2 7.5 .2 .1 2.11 .05 1.97 .06 .04 8.2 .2 7.6 .2 .1 1.68 .04 1.57 .05 .03 7.8 .2 7.3 .2 .1 Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... .60 .25 .36 3.1 1.3 1.8 .71 .35 .35 3.3 1.7 1.7 .97 .54 .43 4.0 2.2 1.8 1.03 .58 .45 4.0 2.3 1.8 .84 .44 .39 3.9 2.1 1.8 Legally required benefits .................................. Social Security and Medicare ....................... Social Security3 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ 1.78 1.21 .98 .23 .03 .11 .42 9.0 6.1 5.0 1.2 .2 .6 2.1 1.79 1.28 1.02 .25 .03 .12 .36 8.3 6.0 4.8 1.2 .1 .6 1.7 2.08 1.44 1.16 .28 .03 .16 .45 8.5 5.9 4.7 1.1 .1 .7 1.8 2.16 1.50 1.21 .30 .03 .17 .45 8.4 5.8 4.7 1.1 .1 .7 1.8 1.91 1.29 1.04 .25 .03 .14 .45 8.9 6.0 4.8 1.2 .2 .7 2.1 Other benefits4 ................................................. .02 .1 .03 .1 .05 .2 .06 .2 .03 .1 See footnotes at end of table. 17 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, December 2005 — Continued Census region and division1 West Area Metropolitan area West divisions Compensation component Mountain Cost Total compensation .................................................. $26.23 Nonmetropolitan area Pacific Percent Cost Percent Cost Percent 100.0 $25.58 100.0 $18.76 100.0 Cost Percent Cost Percent 100.0 $22.87 100.0 $27.66 Wages and salaries .............................................. 18.67 71.2 16.52 72.2 19.57 70.8 18.13 70.9 13.20 70.4 Total benefits ........................................................ 7.57 28.8 6.35 27.8 8.08 29.2 7.44 29.1 5.56 29.6 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 1.64 .82 .56 .21 .05 6.3 3.1 2.1 .8 .2 1.38 .70 .46 .17 .04 6.0 3.1 2.0 .7 .2 1.75 .87 .61 .22 .06 6.3 3.2 2.2 .8 .2 1.68 .83 .58 .20 .07 6.6 3.2 2.2 .8 .3 1.12 .53 .35 .11 .13 6.0 2.8 1.9 .6 .7 Supplemental pay ............................................. Overtime and premium2 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ .70 .23 .05 .42 2.7 .9 .2 1.6 .63 .20 .05 .37 2.8 .9 .2 1.6 .73 .24 .05 .44 2.6 .9 .2 1.6 .74 .24 .06 .44 2.9 .9 .2 1.7 .55 .28 .06 .21 2.9 1.5 .3 1.1 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 1.78 .04 1.68 .03 .03 6.8 .1 6.4 .1 .1 1.56 .03 1.48 .03 .03 6.8 .1 6.5 .1 .1 1.88 .04 1.77 .04 .03 6.8 .1 6.4 .1 .1 1.86 .04 1.72 .05 .04 7.3 .2 6.7 .2 .1 1.53 .03 1.44 .04 .02 8.1 .2 7.7 .2 .1 Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... .96 .50 .46 3.6 1.9 1.7 .72 .28 .45 3.2 1.2 2.0 1.06 .60 .46 3.8 2.2 1.7 .93 .46 .48 3.7 1.8 1.9 .58 .28 .30 3.1 1.5 1.6 Legally required benefits .................................. Social Security and Medicare ....................... Social Security3 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ 2.46 1.56 1.25 .31 .03 .20 .67 9.4 5.9 4.8 1.2 .1 .7 2.6 2.03 1.38 1.11 .27 .03 .13 .49 8.9 6.1 4.9 1.2 .1 .6 2.1 2.64 1.63 1.31 .33 .04 .22 .75 9.6 5.9 4.7 1.2 .1 .8 2.7 2.20 1.51 1.21 .30 .03 .17 .48 8.6 5.9 4.7 1.2 .1 .7 1.9 1.77 1.15 .93 .22 .03 .14 .45 9.5 6.1 5.0 1.2 .2 .8 2.4 Other benefits4 ................................................. .02 .1 .02 .1 .03 .1 .04 .2 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, (5) (6) 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. 18 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, December 2005 1-99 workers Compensation component 1-99 workers Cost Total compensation .................................................. $20.29 100 workers or more 1-49 workers 50-99 workers 100 workers or more 100-499 workers 500 workers or more Percent Cost Percent Cost Percent Cost Percent Cost Percent Cost Percent 100.0 $20.04 100.0 $21.03 100.0 $29.74 100.0 $25.43 100.0 $35.14 100.0 Wages and salaries .............................................. 14.93 73.6 14.86 74.1 15.16 72.1 20.43 68.7 17.92 70.5 23.57 67.1 Total benefits ........................................................ 5.35 26.4 5.18 25.9 5.87 27.9 9.31 31.3 7.50 29.5 11.57 32.9 Paid leave ......................................................... Vacation ........................................................ Holiday .......................................................... Sick ............................................................... Other ............................................................. 1.09 .53 .38 .13 .04 5.4 2.6 1.9 .7 .2 1.06 .52 .38 .13 .04 5.3 2.6 1.9 .6 .2 1.17 .58 .41 .14 .05 5.6 2.7 1.9 .7 .2 2.19 1.08 .73 .26 .12 7.4 3.6 2.5 .9 .4 1.69 .82 .57 .19 .12 6.7 3.2 2.2 .7 .5 2.82 1.41 .94 .35 .13 8.0 4.0 2.7 1.0 .4 Supplemental pay ............................................. Overtime and premium1 ............................... Shift differentials ........................................... Nonproduction bonuses ................................ .53 .19 .02 .32 2.6 .9 .1 1.6 2.7 .8 2.5 1.2 .2 1.1 .93 .30 .11 .51 3.1 1.0 .4 1.7 .71 .27 .06 .38 2.8 1.1 .2 1.5 1.20 .35 .17 .69 3.4 1.0 .5 2.0 Insurance .......................................................... Life ................................................................ Health ........................................................... Short-term disability ...................................... Long-term disability ...................................... 1.30 .03 1.22 .03 .02 Retirement and savings .................................... Defined benefit ............................................. Defined contribution ...................................... Legally required benefits .................................. Social Security and Medicare ....................... Social Security4 ........................................ Medicare ................................................... Federal unemployment insurance ................ State unemployment insurance .................... Workers’ compensation ................................ Other benefits5 ................................................. .35 1.8 .52 .26 .03 .23 6.4 .1 6.0 .1 .1 1.21 .03 1.14 .02 .02 6.0 .1 5.7 .1 .1 1.56 .04 1.46 .04 .02 7.4 .2 6.9 .2 .1 2.40 .06 2.22 .08 .05 8.1 .2 7.5 .3 .2 2.01 .04 1.87 .06 .04 7.9 .2 7.4 .2 .1 2.89 .07 2.65 .10 .07 8.2 .2 7.5 .3 .2 .48 .17 .31 2.4 .8 1.5 .45 .14 .30 2.2 .7 1.5 .58 .25 .33 2.8 1.2 1.6 1.35 .73 .62 4.5 2.5 2.1 .89 .43 .46 3.5 1.7 1.8 1.93 1.11 .82 5.5 3.2 2.3 1.95 1.25 1.01 .24 .04 .16 .50 9.6 6.2 5.0 1.2 .2 .8 2.5 1.92 1.24 1.00 .24 .04 .16 .49 9.6 6.2 5.0 1.2 .2 .8 2.4 2.01 1.28 1.03 .25 .04 .16 .53 9.6 6.1 4.9 1.2 .2 .8 2.5 2.37 1.71 1.37 .34 .03 .17 .46 8.0 5.8 4.6 1.1 .1 .6 1.5 2.17 1.49 1.19 .29 .03 .18 .48 8.6 5.8 4.7 1.2 .1 .7 1.9 2.62 2.00 1.60 .40 .03 .16 .43 7.4 5.7 4.5 1.1 .1 .5 1.2 .06 .2 .03 .1 .11 .3 (2) (3) .53 .17 (2) (2) 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. (3) (3) (2) (3) 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. 19 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, December 2005 Benefit costs Series Total compensation Wages and salaries Total Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits Other benefits1 Cost per hour worked All workers in private industry .................................................... $24.71 $17.51 $7.20 $1.61 $0.72 $1.81 $0.89 $2.14 $0.04 Management, professional, and related ............................. Management, business, and financial ............................ Professional and related ................................................. Sales and office .................................................................. Sales and related ............................................................ Office and administrative support ................................... Service ................................................................................ Natural resources, construction, and maintenance ............ Construction and extraction ............................................ Installation, maintenance, and repair .............................. Production, transportation, and material moving ................ Production ...................................................................... Transportation and material moving ............................... 43.48 48.56 40.62 19.61 18.56 20.31 12.21 27.73 28.48 27.18 21.22 22.35 20.08 30.94 33.98 29.24 14.21 14.08 14.30 9.24 18.91 19.28 18.70 14.09 14.51 13.68 12.53 14.58 11.38 5.40 4.48 6.01 2.97 8.82 9.20 8.49 7.13 7.84 6.41 3.47 4.05 3.14 1.20 .90 1.40 .51 1.31 .97 1.77 1.27 1.43 1.12 1.40 2.08 1.01 .44 .47 .42 .18 .90 .90 .91 .79 1.02 .55 2.71 2.97 2.56 1.56 1.07 1.89 .77 2.23 2.28 2.19 2.00 2.26 1.74 1.78 2.10 1.60 .55 .41 .65 .18 1.31 1.64 .95 .85 .91 .79 3.11 3.28 3.02 1.63 1.62 1.63 1.33 3.04 3.39 2.63 2.16 2.14 2.18 .07 .10 .06 .02 (2) .02 (2) .03 .03 .04 .05 .08 .02 All workers, goods-producing industries3 ......................... 29.37 19.27 10.10 1.84 1.24 2.59 1.59 2.77 .08 Management, professional, and related ............................. Sales and office .................................................................. Natural resources, construction, and maintenance ............ Production, transportation, and material moving ................ 50.47 24.45 28.69 23.91 33.21 16.96 19.25 15.08 17.26 7.49 9.43 8.83 4.21 1.58 1.08 1.66 2.42 .70 .99 1.16 3.42 2.21 2.37 2.58 3.50 .97 1.62 1.05 3.56 1.97 3.34 2.29 .14 .04 .04 .10 All workers, service-providing industries4 ........................ 23.58 17.08 6.50 1.55 .59 1.63 .72 1.99 .02 Management, professional, and related ............................. Sales and office .................................................................. Service ................................................................................ Natural resources, construction, and maintenance ............ Production, transportation, and material moving ................ 42.45 19.25 12.13 26.18 18.95 30.61 14.01 9.20 18.35 13.26 11.84 5.24 2.93 7.83 5.70 3.36 1.17 .50 1.70 .95 1.24 .42 .18 .75 .48 2.60 1.51 .76 1.99 1.52 1.52 .52 .17 .81 .68 3.05 1.60 1.32 2.55 2.05 .06 .02 (2) .03 (2) Percent of total compensation All workers in private industry .................................................... 100.0 70.8 29.2 6.5 2.9 7.3 3.6 8.7 0.1 Management, professional, and related ............................. Management, business, and financial ............................ Professional and related ................................................. Sales and office .................................................................. Sales and related ............................................................ Office and administrative support ................................... Service ................................................................................ Natural resources, construction, and maintenance ............ Construction and extraction ............................................ Installation, maintenance, and repair .............................. Production, transportation, and material moving ................ Production ...................................................................... Transportation and material moving ............................... 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 71.2 70.0 72.0 72.5 75.8 70.4 75.6 68.2 67.7 68.8 66.4 64.9 68.1 28.8 30.0 28.0 27.5 24.2 29.6 24.4 31.8 32.3 31.2 33.6 35.1 31.9 8.0 8.3 7.7 6.1 4.9 6.9 4.2 4.7 3.4 6.5 6.0 6.4 5.6 3.2 4.3 2.5 2.2 2.5 2.1 1.5 3.2 3.1 3.3 3.7 4.6 2.8 6.2 6.1 6.3 8.0 5.8 9.3 6.3 8.0 8.0 8.1 9.4 10.1 8.7 4.1 4.3 3.9 2.8 2.2 3.2 1.5 4.7 5.7 3.5 4.0 4.1 3.9 7.2 6.8 7.4 8.3 8.7 8.0 10.9 10.9 11.9 9.7 10.2 9.6 10.8 .2 .2 .1 .1 (5) .1 (5) .1 .1 .2 .2 .4 .1 All workers, goods-producing industries3 ......................... 100.0 65.6 34.4 6.3 4.2 8.8 5.4 9.4 .3 Management, professional, and related ............................. Sales and office .................................................................. Natural resources, construction, and maintenance ............ Production, transportation, and material moving ................ 100.0 100.0 100.0 100.0 65.8 69.4 67.1 63.1 34.2 30.6 32.9 36.9 8.4 6.5 3.8 6.9 4.8 2.9 3.4 4.8 6.8 9.0 8.3 10.8 6.9 4.0 5.7 4.4 7.1 8.1 11.6 9.6 .3 .2 .1 .4 All workers, service-providing industries4 ........................ 100.0 72.4 27.6 6.6 2.5 6.9 3.0 8.4 .1 Management, professional, and related ............................. Sales and office .................................................................. Service ................................................................................ Natural resources, construction, and maintenance ............ Production, transportation, and material moving ................ 100.0 100.0 100.0 100.0 100.0 72.1 72.8 75.8 70.1 69.9 27.9 27.2 24.2 29.9 30.1 7.9 6.1 4.1 6.5 5.0 2.9 2.2 1.5 2.9 2.5 6.1 7.9 6.3 7.6 8.0 3.6 2.7 1.4 3.1 3.6 7.2 8.3 10.9 9.7 10.8 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 .1 .1 (5) .1 (5) 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. 20 Table 10. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by industry group, December 2005 Benefit costs Series Total compensation Wages and salaries Total Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits Other benefits1 Cost per hour worked All workers, goods-producing industries2 ......................... $29.37 $19.27 $10.10 $1.84 $1.24 $2.59 $1.59 $2.77 $0.08 Construction ....................................................................... Manufacturing ..................................................................... 28.48 29.47 19.56 18.98 8.92 10.49 .98 2.17 1.17 1.25 2.07 2.81 1.38 1.65 3.30 2.50 (3) .11 All workers, service-providing industries4 ........................ 23.58 17.08 6.50 1.55 .59 1.63 .72 1.99 Trade, transportation, and utilities ...................................... Wholesale trade .............................................................. Retail trade ..................................................................... Transportation and warehousing .................................... Utilities ............................................................................ Information .......................................................................... Financial activities .............................................................. Finance and insurance ................................................... Credit intermediation and related activities ................. Insurance carriers and related activities ..................... Real estate and rental and leasing ................................. Professional and business services ................................... Professional and technical services ............................... Administrative and waste services ................................. Education and health services ............................................ Educational services ....................................................... Junior colleges, colleges, and universities ................. Health care and social assistance .................................. Leisure and hospitality ........................................................ Accommodation and food services ................................. Other services .................................................................... 20.48 27.44 15.23 27.28 44.10 36.38 32.80 36.67 31.28 35.36 21.90 28.99 38.94 17.73 26.34 34.90 40.26 24.62 10.72 9.73 21.27 14.73 19.34 11.60 18.40 27.14 25.67 22.29 24.60 21.21 23.70 15.78 21.36 28.51 13.54 19.14 25.94 29.27 17.77 8.46 7.73 15.58 5.75 8.10 3.63 8.87 16.96 10.71 10.51 12.07 10.07 11.66 6.12 7.64 10.42 4.19 7.20 8.96 10.99 6.84 2.26 2.00 5.69 1.17 1.83 .68 1.71 4.10 2.94 2.40 2.75 2.39 2.81 1.42 2.04 3.13 .78 1.89 2.24 2.99 1.82 .34 .26 1.45 .45 .84 .23 .56 1.72 .91 1.71 2.11 1.26 1.52 .60 .77 1.04 .37 .45 .13 .14 .52 .14 .11 .32 1.54 2.22 .93 2.58 3.97 2.84 2.54 2.85 2.60 2.97 1.69 1.69 2.29 .95 1.96 2.42 2.98 1.87 .44 .40 1.41 .65 .85 .29 1.32 3.69 1.22 1.53 1.91 1.68 1.84 .46 .79 1.08 .33 .76 1.43 2.06 .63 .10 .07 .59 1.91 2.32 1.49 2.71 3.31 2.67 2.24 2.34 2.03 2.40 1.94 2.32 2.84 1.75 2.13 2.74 2.81 2.01 1.24 1.16 1.92 5.4 9.4 .02 (3) .04 (3) 3 ( ) .16 .14 .09 .11 .11 .12 (3) .03 .05 3 ( ) 3 ( ) (3) (3) (3) (3) (3) (3) Percent of total compensation All workers, goods-producing industries2 ......................... 100.0 65.6 34.4 6.3 4.2 8.8 Construction ....................................................................... Manufacturing ..................................................................... 100.0 100.0 68.7 64.4 31.3 35.6 3.5 7.4 4.1 4.3 7.3 9.5 4.8 5.6 11.6 8.5 All workers, service-providing industries4 ........................ 100.0 72.4 27.6 6.6 2.5 6.9 3.0 8.4 Trade, transportation, and utilities ...................................... Wholesale trade .............................................................. Retail trade ..................................................................... Transportation and warehousing .................................... Utilities ............................................................................ Information .......................................................................... Financial activities .............................................................. Finance and insurance ................................................... Credit intermediation and related activities ................. Insurance carriers and related activities ..................... Real estate and rental and leasing ................................. Professional and business services ................................... Professional and technical services ............................... Administrative and waste services ................................. Education and health services ............................................ Educational services ....................................................... Junior colleges, colleges, and universities ................. Health care and social assistance .................................. Leisure and hospitality ........................................................ Accommodation and food services ................................. Other services .................................................................... 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 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 71.9 70.5 76.2 67.5 61.5 70.6 68.0 67.1 67.8 67.0 72.1 73.7 73.2 76.4 72.7 74.3 72.7 72.2 79.0 79.5 73.3 28.1 29.5 23.8 32.5 38.5 29.4 32.0 32.9 32.2 33.0 27.9 26.3 26.8 23.6 27.3 25.7 27.3 27.8 21.0 20.5 26.7 5.7 6.7 4.5 6.3 9.3 8.1 7.3 7.5 7.7 7.9 6.5 7.0 8.0 4.4 7.2 6.4 7.4 7.4 3.2 2.7 6.8 2.2 3.1 1.5 2.0 3.9 2.5 5.2 5.7 4.0 4.3 2.7 2.6 2.7 2.1 1.7 .4 .4 2.1 1.3 1.1 1.5 7.5 8.1 6.1 9.5 9.0 7.8 7.8 7.8 8.3 8.4 7.7 5.8 5.9 5.4 7.4 6.9 7.4 7.6 4.1 4.1 6.6 3.2 3.1 1.9 4.8 8.4 3.3 4.7 5.2 5.4 5.2 2.1 2.7 2.8 1.9 2.9 4.1 5.1 2.6 1.0 .7 2.8 9.3 8.5 9.8 9.9 7.5 7.3 6.8 6.4 6.5 6.8 8.9 8.0 7.3 9.9 8.1 7.8 7.0 8.1 11.5 11.9 9.0 0.3 (5) .4 .1 (5) .1 (5) 5 ( ) .4 .4 .3 .3 .3 .3 5 ( ) .1 .1 5 ( ) 5 ( ) (5) (5) (5) (5) (5) (5) 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. 21 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, December 2005 Benefit costs Series Total compensation Wages and salaries Total Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits Other benefits1 Cost per hour worked All full-time workers in private industry ................................. $28.17 $19.63 $8.54 $1.98 $0.87 $2.20 $1.10 $2.34 $0.04 Management, professional, and related ............................. Management, business, and financial ............................ Professional and related ................................................. Sales and office .................................................................. Sales and related ............................................................ Office and administrative support ................................... Service ................................................................................ Natural resources, construction, and maintenance ............ Construction and extraction ............................................ Installation, maintenance, and repair .............................. Production, transportation, and material moving ................ Production ...................................................................... Transportation and material moving ............................... 44.97 49.02 42.31 22.59 24.75 21.55 14.53 28.22 28.63 27.90 22.82 23.07 22.51 31.71 34.22 30.05 16.10 18.46 14.97 10.49 19.16 19.32 19.09 14.96 14.85 15.11 13.27 14.80 12.26 6.49 6.30 6.58 4.04 9.06 9.31 8.81 7.86 8.22 7.40 3.75 4.12 3.50 1.52 1.39 1.57 .81 1.36 .98 1.85 1.45 1.51 1.38 1.48 2.13 1.06 .55 .73 .46 .26 .93 .91 .96 .90 1.08 .67 2.88 3.02 2.80 1.95 1.60 2.12 1.24 2.32 2.33 2.32 2.24 2.40 2.04 1.93 2.13 1.80 .69 .60 .73 .29 1.37 1.68 1.00 .95 .96 .94 3.14 3.30 3.03 1.76 1.95 1.67 1.44 3.05 3.38 2.64 2.26 2.19 2.35 .08 .10 .06 .02 .02 .03 2 ( ) .04 .03 .05 .06 .09 .02 All part-time workers in private industry ................................ 13.50 10.63 2.87 .40 .21 .55 .20 1.51 (2) Management, professional, and related ............................. Professional and related ................................................. Sales and office .................................................................. Sales and related ............................................................ Office and administrative support ................................... Service ................................................................................ Production, transportation, and material moving ................ Transportation and material moving ............................... 31.88 32.02 12.08 10.09 15.05 9.61 12.85 12.96 25.03 25.10 9.44 8.09 11.46 7.83 9.54 9.48 6.84 6.92 2.64 2.01 3.59 1.77 3.32 3.48 1.28 1.29 .40 .24 .66 .17 .35 .37 .73 .76 .17 .11 .27 .09 .24 .22 1.35 1.36 .59 .35 .94 .25 .75 .87 .57 .56 .20 .14 .28 .06 .32 .35 2.91 2.94 1.28 1.17 1.43 1.21 1.64 1.67 (2) (2) (2) (2) .02 (2) 2 ( ) (2) Percent of total compensation All full-time workers in private industry ................................. 100.0 69.7 30.3 7.0 3.1 7.8 3.9 8.3 0.2 Management, professional, and related ............................. Management, business, and financial ............................ Professional and related ................................................. Sales and office .................................................................. Sales and related ............................................................ Office and administrative support ................................... Service ................................................................................ Natural resources, construction, and maintenance ............ Construction and extraction ............................................ Installation, maintenance, and repair .............................. Production, transportation, and material moving ................ Production ...................................................................... Transportation and material moving ............................... 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 70.5 69.8 71.0 71.3 74.6 69.5 72.2 67.9 67.5 68.4 65.6 64.4 67.1 29.5 30.2 29.0 28.7 25.4 30.5 27.8 32.1 32.5 31.6 34.4 35.6 32.9 8.3 8.4 8.3 6.7 5.6 7.3 5.6 4.8 3.4 6.6 6.3 6.5 6.1 3.3 4.3 2.5 2.4 3.0 2.1 1.8 3.3 3.2 3.4 3.9 4.7 3.0 6.4 6.2 6.6 8.6 6.5 9.8 8.5 8.2 8.1 8.3 9.8 10.4 9.1 4.3 4.4 4.3 3.1 2.4 3.4 2.0 4.9 5.9 3.6 4.2 4.1 4.2 7.0 6.7 7.2 7.8 7.9 7.8 9.9 10.8 11.8 9.5 9.9 9.5 10.4 .2 .2 .2 .1 .1 .1 3 ( ) .1 .1 .2 .3 .4 .1 All part-time workers in private industry ................................ 100.0 78.7 21.3 3.0 1.6 4.1 1.5 11.1 (3) Management, professional, and related ............................. Professional and related ................................................. Sales and office .................................................................. Sales and related ............................................................ Office and administrative support ................................... Service ................................................................................ Production, transportation, and material moving ................ Transportation and material moving ............................... 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 78.5 78.4 78.1 80.1 76.1 81.5 74.2 73.1 21.5 21.6 21.9 19.9 23.9 18.5 25.8 26.9 4.0 4.0 3.3 2.3 4.4 1.7 2.8 2.8 2.3 2.4 1.4 1.1 1.8 1.0 1.9 1.7 4.2 4.3 4.9 3.5 6.2 2.6 5.9 6.7 1.8 1.7 1.6 1.4 1.9 .6 2.5 2.7 9.1 9.2 10.6 11.6 9.5 12.6 12.8 12.9 (3) (3) (3) (3) .1 (3) 3 ( ) (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. 22 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, December 2005 Benefit costs Series Total compensation Wages and salaries Total Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits Other benefits1 Cost per hour worked All full-time workers in private industry ........... $28.17 $19.63 $8.54 $1.98 $0.87 $2.20 $1.10 $2.34 $0.04 Goods-producing2 ............................................ Construction ................................................. Manufacturing ............................................... 29.83 28.98 29.90 19.50 19.82 19.22 10.32 9.17 10.69 1.89 1.02 2.22 1.27 1.21 1.28 2.66 2.15 2.87 1.63 1.44 1.68 2.79 3.33 2.52 .08 (3) .12 Service-providing4 ............................................ Trade, transportation, and utilities ................ Information .................................................... Financial activities ........................................ Professional and business services ............. Education and health services ...................... Leisure and hospitality .................................. Other services .............................................. 27.63 24.46 39.61 35.15 32.11 27.72 13.34 25.23 19.67 17.36 27.62 23.75 23.42 19.82 10.08 17.87 7.95 7.10 11.99 11.40 8.69 7.91 3.26 7.36 2.01 1.55 3.40 2.64 2.41 2.20 .64 2.01 .74 .58 1.05 1.89 .84 .48 .22 .43 2.05 1.96 3.23 2.75 1.98 2.20 .85 1.98 .93 .84 1.39 1.67 .94 .89 .18 .82 2.19 2.16 2.76 2.35 2.47 2.13 1.36 2.12 .03 .02 .16 .10 .04 3 ( ) (3) (3) All part-time workers in private industry .......... 13.50 10.63 2.87 .40 .21 .55 .20 1.51 (3) Service-providing4 ............................................ Trade, transportation, and utilities ................ Professional and business services ............. Education and health services ...................... Leisure and hospitality .................................. 13.45 11.73 15.01 22.27 8.48 10.59 8.95 12.10 17.15 7.08 2.86 2.77 2.91 5.12 1.40 .40 .36 .35 .99 .08 .21 .16 .43 .39 .06 .56 .64 .39 1.24 .09 .20 .24 .11 .38 .04 1.49 1.37 1.61 2.12 1.13 (3) (3) (3) (3) (3) Percent of total compensation All full-time workers in private industry ........... 100.0 69.7 30.3 7.0 3.1 7.8 3.9 8.3 0.2 Goods-producing2 ............................................ Construction ................................................. Manufacturing ............................................... 100.0 100.0 100.0 65.4 68.4 64.3 34.6 31.6 35.7 6.3 3.5 7.4 4.3 4.2 4.3 8.9 7.4 9.6 5.5 5.0 5.6 9.4 11.5 8.4 .3 (5) .4 Service-providing4 ............................................ Trade, transportation, and utilities ................ Information .................................................... Financial activities ........................................ Professional and business services ............. Education and health services ...................... Leisure and hospitality .................................. Other services .............................................. 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 71.2 71.0 69.7 67.6 72.9 71.5 75.6 70.8 28.8 29.0 30.3 32.4 27.1 28.5 24.4 29.2 7.3 6.3 8.6 7.5 7.5 7.9 4.8 8.0 2.7 2.4 2.6 5.4 2.6 1.7 1.6 1.7 7.4 8.0 8.1 7.8 6.2 7.9 6.4 7.8 3.4 3.4 3.5 4.8 2.9 3.2 1.3 3.3 7.9 8.8 7.0 6.7 7.7 7.7 10.2 8.4 .1 .1 .4 .3 .1 5 ( ) (5) (5) All part-time workers in private industry .......... 100.0 78.7 21.3 3.0 1.6 4.1 1.5 11.1 (5) Service-providing4 ............................................ Trade, transportation, and utilities ................ Professional and business services ............. Education and health services ...................... Leisure and hospitality .................................. 100.0 100.0 100.0 100.0 100.0 78.7 76.3 80.6 77.0 83.5 21.3 23.7 19.4 23.0 16.5 3.0 3.1 2.3 4.5 1.0 1.6 1.4 2.9 1.7 .8 4.2 5.5 2.6 5.6 1.0 1.5 2.1 .7 1.7 .5 11.1 11.7 10.7 9.5 13.3 (5) (5) (5) (5) (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. 23 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 unit status, December 2005 Benefit costs Series Total compensation Wages and salaries Total Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits Other benefits1 Cost per hour worked All workers, goods-producing industries2 ... $29.37 $19.27 $10.10 $1.84 $1.24 $2.59 $1.59 $2.77 $0.08 1-99 workers ..................................................... 1-49 workers ................................................. 50-99 workers ............................................... 100 workers or more ......................................... 100-499 workers ........................................... 500 workers or more ..................................... 24.79 24.31 25.86 33.73 28.49 40.08 17.26 17.16 17.48 21.18 18.41 24.52 7.53 7.15 8.38 12.56 10.08 15.56 1.11 1.02 1.31 2.53 1.91 3.29 .97 1.00 .90 1.49 1.15 1.91 1.90 1.64 2.47 3.25 2.93 3.63 .80 .71 1.00 2.34 1.46 3.40 2.74 2.77 2.68 2.80 2.59 3.05 (3) (3) (3) .14 .03 .28 Union ................................................................ Nonunion .......................................................... 37.62 27.12 22.28 18.44 15.34 8.67 2.16 1.75 1.79 1.09 4.34 2.11 3.37 1.10 3.49 2.58 .20 .05 All workers, service-providing industries4 .. 23.58 17.08 6.50 1.55 .59 1.63 .72 1.99 .02 (3) (3) (3) 1-99 workers ..................................................... 1-49 workers ................................................. 50-99 workers ............................................... 100 workers or more ......................................... 100-499 workers ........................................... 500 workers or more ..................................... 19.30 19.19 19.65 28.65 24.61 33.76 14.42 14.40 14.50 20.22 17.79 23.31 4.88 4.79 5.15 8.42 6.82 10.45 1.08 1.07 1.14 2.10 1.64 2.70 .44 .44 .42 .77 .59 1.01 1.17 1.12 1.30 2.17 1.77 2.68 .41 .40 .46 1.08 .74 1.51 1.77 1.75 1.83 2.25 2.06 2.49 Union ................................................................ Nonunion .......................................................... 31.09 22.92 20.57 16.77 10.51 6.15 2.32 1.48 .68 .58 3.24 1.48 1.58 .64 2.65 1.93 .05 .02 .04 .02 .06 Percent of total compensation All workers, goods-producing industries2 ... 100.0 65.6 34.4 6.3 4.2 8.8 5.4 9.4 0.3 1-99 workers ..................................................... 1-49 workers ................................................. 50-99 workers ............................................... 100 workers or more ......................................... 100-499 workers ........................................... 500 workers or more ..................................... 100.0 100.0 100.0 100.0 100.0 100.0 69.6 70.6 67.6 62.8 64.6 61.2 30.4 29.4 32.4 37.2 35.4 38.8 4.5 4.2 5.1 7.5 6.7 8.2 3.9 4.1 3.5 4.4 4.0 4.8 7.6 6.7 9.6 9.6 10.3 9.1 3.2 2.9 3.9 6.9 5.1 8.5 11.1 11.4 10.4 8.3 9.1 7.6 (5) (5) (5) .4 .1 .7 Union ................................................................ Nonunion .......................................................... 100.0 100.0 59.2 68.0 40.8 32.0 5.8 6.5 4.8 4.0 11.5 7.8 9.0 4.1 9.3 9.5 .5 .2 All workers, service-providing industries4 .. 100.0 72.4 27.6 6.6 2.5 6.9 3.0 8.4 .1 1-99 workers ..................................................... 1-49 workers ................................................. 50-99 workers ............................................... 100 workers or more ......................................... 100-499 workers ........................................... 500 workers or more ..................................... 100.0 100.0 100.0 100.0 100.0 100.0 74.7 75.0 73.8 70.6 72.3 69.0 25.3 25.0 26.2 29.4 27.7 31.0 5.6 5.6 5.8 7.3 6.6 8.0 2.3 2.3 2.1 2.7 2.4 3.0 6.0 5.9 6.6 7.6 7.2 7.9 2.1 2.1 2.4 3.8 3.0 4.5 9.2 9.1 9.3 7.9 8.4 7.4 (5) (5) (5) .1 .1 .2 Union ................................................................ Nonunion .......................................................... 100.0 100.0 66.2 73.2 33.8 26.8 7.5 6.5 2.2 2.5 10.4 6.5 5.1 2.8 8.5 8.4 .1 .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. 24 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, December 2005 Benefit costs Series Total compensation Wages and salaries Total Paid leave Supplemental pay Insurance Retirement and savings Legally required benefits Other benefits1 Cost per hour worked Health care and social assistance .................... $24.62 $17.77 $6.84 $1.82 $0.52 $1.87 $0.63 $2.01 (2) Management, professional, and related ....... Registered nurses ................................ Sales and office ............................................ Service .......................................................... 34.67 39.60 19.06 14.52 25.27 28.11 13.33 10.40 9.40 11.49 5.72 4.12 2.73 3.22 1.36 .88 .78 1.34 .31 .29 2.23 2.55 2.00 1.32 .96 1.26 .51 .27 2.69 3.09 1.53 1.36 (2) (2) (2) (2) Hospitals ......................................................... 31.25 21.71 9.54 2.50 .93 2.66 1.08 2.36 (2) Management, professional, and related ....... Registered nurses ................................ Service .......................................................... 38.64 41.84 17.88 27.28 29.22 11.77 11.36 12.63 6.11 3.17 3.57 1.23 1.21 1.59 .50 2.73 2.82 2.35 1.35 1.49 .54 2.88 3.14 1.47 (2) Nursing and residential care facilities .......... 18.00 13.01 4.99 1.19 .41 1.36 .30 1.74 (2) Management, professional, and related ....... Service .......................................................... 27.48 13.73 20.02 9.82 7.46 3.91 2.01 .81 .65 .32 1.77 1.18 .53 .20 2.49 1.41 (2) (2) .02 .02 Percent of total compensation Health care and social assistance .................... 100.0 72.2 27.8 7.4 2.1 7.6 2.6 8.1 (3) Management, professional, and related ....... Registered nurses ................................ Sales and office ............................................ Service .......................................................... 100.0 100.0 100.0 100.0 72.9 71.0 70.0 71.6 27.1 29.0 30.0 28.4 7.9 8.1 7.2 6.1 2.3 3.4 1.6 2.0 6.4 6.4 10.5 9.1 2.8 3.2 2.7 1.8 7.8 7.8 8.0 9.4 (3) (3) (3) (3) Hospitals ......................................................... 100.0 69.5 30.5 8.0 3.0 8.5 3.5 7.5 (3) Management, professional, and related ....... Registered nurses ................................ Service .......................................................... 100.0 100.0 100.0 70.6 69.8 65.8 29.4 30.2 34.2 8.2 8.5 6.9 3.1 3.8 2.8 7.1 6.7 13.1 3.5 3.6 3.0 7.5 7.5 8.2 (3) (3) (3) Nursing and residential care facilities .......... 100.0 72.3 27.7 6.6 2.3 7.5 1.7 9.7 (3) Management, professional, and related ....... Service .......................................................... 100.0 100.0 72.8 71.5 27.2 28.5 7.3 5.9 2.4 2.3 6.4 8.6 1.9 1.5 9.1 10.3 (3) (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. 25 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 selfemployed 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 50,400 occupations within approximately 11,300 sample establishments in private industry and about 3,500 occupations within approximately 800 sample establishments in State and local governments. Data are collected for the pay period including the 12th day of the survey months of March, June, September, and December. The ECEC percent of total compensation estimates are calculated from dollar aggregates and then rounded to the published level of precision. This method provides 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 eight intermediate aggregations such as professional and related occupations, or one of five higher-level aggregations such as management, professional, and related occupations. Employees in occupations included in the survey receive cash payments from the establishment for services performed, while the establishment pays the employer’s portion of Medicare taxes on that individual’s wages. Major exclusions from the survey are the self-employed, individuals who set their own pay (for example proprietors, owners, major stockholders, and partners in unincorporated firms), volunteers, unpaid workers, family members being paid token wages, individuals receiving long-term disability compensation, and U.S. citizens working overseas. 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.) 26 Additional occupational and industrial series were introduced in March 2004 with the introduction of the NAICS and SOC definitions. An article on the transition, “Comparing Current and Former Industry and Occupational ECEC Series” is available on the e-journal, Compensation and Working Conditions Online, posted August 25, 2004, on the website http://www.bls.gov/opub/cwc/cm20040823ar01p1.htm. Current employment weights are used to calculate cost levels. The December 2005 cost levels were calculated using the December 2005 employment counts from the Bureau of Labor Statistics Current Employment Statistics (CES) program, benchmarked to the March 2005 universe of all private nonfarm establishments. For more information on the CES updating of employment estimates, see “BLS Establishment Estimates Revised to Incorporate March 2005 Benchmarks” on the Internet site http://www.bls.gov/web/cesbmart.htm. In most instances, private industry employment counts used in the ECEC were total employment estimates for 3-digit sub-sector industry groups, such as machinery manufacturing (NAICS 333) or gasoline stations (NAICS 447), as defined by the NAICS system. In a few cases, more detailed private industry employment counts were used. These include 4-digit educational establishments--elementary and secondary schools (6111), junior colleges (6112), and colleges and universities (6113)--as well as the 6-digit aircraft manufacturing industry (336411). For State and local governments, a more aggregated level was used reflecting the level of detailed published by the CES program. For both private and government establishments, the employment data were apportioned based on the sampling weights assigned to the Employment Cost Index (ECI) sample. For more information on NAICS coding, see “Recent changes in the national Current Employment Statistics survey” in the June 2003 issue of the Monthly Labor Review. The ECI, which measures the change in employer costs for employee compensation, is calculated with fixed 1990 employment counts to prevent employment shifts among occupations and industries from influencing the changes. Therefore, year-to-year changes in Employer Costs for Employee Compensation will differ from those in the ECI. Historical ECEC data, using the industry categories based on the 1987 Standard Industrial Classification System and classifying jobs into occupational classifications according to the Census of Population, are available from several sources. Data and related articles are included in the bulletin, Employer Costs for Employee Compensation, 1986-99 (Bulletin 2508). An annual historical listing from March 1986 through March 2002 is also available on the Internet site (http://www.bls.gov/ncs/ect/home.htm) or upon request. Data on a quarterly basis from June 2002 through December 2003 are also available. Beginning with the March 2004 quarter, historical data are available based on the 2002 North American Industry Classification System and the 2000 Standard Occupational Classification. The new historical tables are available on the Internet site (http://www.bls.gov/ncs/ect/home.htm) or upon request. Information on how costs are calculated appears in “Measuring Trends in the Structure and Levels of Employer Costs for Employee Compensation,” Compensation and Working Conditions, Summer 1997. An article on changes in employer compensation costs, “Tracking Changes in Benefit Costs,” appears in Compensation and Working Conditions, Spring 1999. Relative Standard Errors Because the ECEC is a sample survey, it is subject to sampling errors. Sampling errors are differences that occur between the results computed from a sample of observations and those computed from all observations in the population. The estimates derived from different samples selected using the same sample design may differ from one another. A measure of the variation among these differing estimates is the standard error. It can be used to measure the precision with which an estimate from a particular sample approximates the 27 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 (ncsinfo@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 ncsinfo@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.