Employer Costs for Employee Compensation

The Bureau of Labor Statistics of the U.S. Department of Labor is the principal Federal agency responsible for measuring labor market activity, working conditions, and price changes in the economy.
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Cost workers Service Cost percent Cost percent Cost percent COMPENSATION
For release 10:00 a.m. (EDT) Tuesday, March 20, 2018 
USDL-18-0451 
Technical information: 
(202) 691-6199  •  ncsinfo@bls.gov  •  www.bls.gov/ect 
Media contact: 
(202) 691-5902  •  pressoffice@bls.gov 
EMPLOYER COSTS FOR EMPLOYEE COMPENSATION – DECEMBER 2017 
Employer costs for employee compensation averaged $35.87 per hour worked in December 2017, the 
U.S. Bureau of Labor Statistics reported today. Wages and salaries averaged $24.49 per hour worked 
and accounted for 68.3 percent of these costs, while benefit costs averaged $11.38 and accounted for the 
remaining 31.7 percent. Total employer compensation costs for private industry workers averaged 
$33.72 per hour worked in December 2017. Total employer compensation costs for state and local 
government workers averaged $49.19 per hour worked in December 2017.  
 Supplemental pay benefit costs in private industry 
Supplemental pay includes employer costs for employee nonproduction bonuses, overtime and premium 
pay, and shift differentials. Nonproduction bonuses such as holiday bonuses and cash profit sharing are 
given at the discretion of the employer and not tied to a production formula. Overtime and premium pay 
includes pay for work in addition to the regular work schedule. Shift differentials are extra payments for 
working a non-traditional work schedule.   
Additional highlights of employer compensation costs per hour worked for supplemental pay benefits in 
private industry, December 2017: 
• Supplemental pay costs for private industry workers in December 2017 averaged $1.28 per hour
worked or 3.8 percent of total compensation. (See chart 1 and table 5.)
$0.00
$0.50
$1.00
$1.50
$2.00
$2.50
$3.00
Management,
professional,
and related
All workers
Service
$0.00
$1.00
$2.00
$3.00
$4.00
Financial
activities
All workers
Leisure and
hospitality
Chart 1. Supplemental pay costs for private industry 
workers, December 2017 
 
Chart 2. Nonproduction bonuses for private industry 
workers, December 2017 
 
Cost per hour worked 
 Cost per hour worked 
- 2 -
• Private industry employers spent an average of 92 cents per hour worked or 2.7 percent of total 
compensation on nonproduction bonuses. Costs for nonproduction bonuses by major industry 
group ranged from 8 cents for leisure and hospitality to $3.47 for financial activities industry 
workers. (See chart 2 and tables 5 and 6.)
• Private industry employers spent an average of 29 cents per hour worked or 0.9 percent of total 
compensation on overtime and premium pay. (See table 5.)
• Private industry employers spent an average of 7 cents per hour worked or 0.2 percent of total 
compensation on shift differentials. (See table 5.)
• Costs for supplemental pay by bargaining status averaged $1.60 for union workers and $1.24 
for nonunion workers. (See table 5.)
• Supplemental pay costs by major occupational group ranged from 31 cents per hour worked for 
service workers to $2.85 per hour worked for management, professional, and related workers.
(See chart 1 and table 5.)
• Costs for supplemental pay by census region ranged from 95 cents in the West to $2.63 in the 
Northeast. (See table 7.)
• Supplemental pay costs by establishment employment size ranged from $1.04 for 
establishments with 1 to 49 workers to $2.05 for 500 workers or more. (See table 8.)
• Supplemental pay costs for part-time workers (29 cents) were significantly lower than full-time 
workers ($1.62). (See table 11.) 
Benefit costs in private industry 
Private industry employer costs for paid leave averaged $2.36 per hour worked or 7.0 percent of total 
compensation, supplemental pay averaged $1.28 or 3.8 percent, insurance benefits averaged $2.70 or 
8.0 percent, retirement and savings costs averaged $1.29 or 3.8 percent, and legally required benefits 
averaged $2.62 per hour worked or 7.8 percent. (See table A and table 5.)
Table A.  Relative importance of employer costs for employee compensation, December 2017 
Compensation 
component 
Civilian 
workers1 
Private 
industry 
State and local 
government 
Wages and salaries 
         68.3% 
         69.6% 
          62.6% 
Benefits 
         31.7 
         30.4 
          37.4 
   Paid leave 
           7.1 
           7.0 
            7.6 
   Supplemental pay 
           3.3 
           3.8 
            1.0 
   Insurance 
8.7 
           8.0 
          11.8 
     Health 
           8.3 
           7.6 
          11.5 
   Retirement and savings 
           5.3 
           3.8 
          11.5 
     Defined benefit 
           3.3 
           1.5 
          10.6 
     Defined contribution 
           2.0 
           2.3 
            0.8 
   Legally required 
           7.3 
           7.8 
            5.5 
1 Includes workers in the private nonfarm economy except those in private households, and 
    workers in the public sector, except the Federal government. 
____________ 
Employer Costs for Employee Compensation for March 2018 is scheduled to be released on 
Friday, June 8, 2018, at 10:00 a.m. (EDT). 
- 3 -
TECHNICAL NOTE 
Employer Costs for Employee Compensation (ECEC) measures the average cost to employers for wages 
and salaries and benefits per employee hour worked. The ECEC includes the civilian economy, which 
includes data from both private industry and state and local government. Excluded from private industry 
are the self-employed and farm and private household workers. Federal government workers are 
excluded from the public sector. The private industry series and the state and local government series 
provide data for the two sectors separately. 
Sample size 
Data for the December 2017 reference period were collected from a probability sample of approximately 
27,600 occupational observations selected from a sample of about 6,600 private industry establishments 
and approximately 8,000 occupational observations selected from a sample of about 1,400 state and 
local government establishments that provided data at the initial interview.   
ECEC benchmarking by establishment size and industry 
For information on benchmarking by establishment size and industry, see The Weighting Process Used 
in the Employer Costs for Employee Compensation Series for the National Compensation Survey, at 
www.bls.gov/osmr/pdf/st110220.pdf. 
Comparing private and public sector data 
Compensation cost levels in state and local government should not be directly compared with cost levels 
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. 
ECEC quarterly publication focus 
This quarter’s release focuses on supplemental pay benefit costs in private industry. Topics of news 
releases for the upcoming reference periods are as follows: 
• March 2018—Compensation costs in selected metropolitan areas and health benefit costs in
private industry
•
June 2018—Retirement and savings benefit costs in private industry
For information on 2018 ECEC release dates, see www.bls.gov/schedule/news_release/ecec.htm. 
ECEC detailed information and measures 
For detailed information on ECEC, see “National Compensation Measures,” of the BLS Handbook of 
Methods at www.bls.gov/opub/hom/ncs/home.htm.  
The National Compensation Survey also produces data on the percentage of state and local government 
workers with access to and participating in employer-sponsored benefit plans, including health care as 
well as retirement and savings plans. Employer costs for retirement and savings plans are affected by 
several factors, including the percentage of employees participating in employer-sponsored plans. For 
the latest information on retirement and savings provisions, see www.bls.gov/ebs. 
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 2017
Compensation
component
Occupational group
All
workers1
Management,
professional,
and
related
Sales
and
office
Service
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Total compensation ..................................................
$35.87
100.0
$59.89
100.0
$25.64
100.0
$18.50
100.0
Wages and salaries ..............................................
24.49
68.3
40.61
67.8
17.98
70.1
13.16
71.2
Total benefits ........................................................
11.38
31.7
19.29
32.2
7.66
29.9
5.34
28.8
Paid leave .........................................................
2.55
7.1
4.92
8.2
1.73
6.7
0.95
5.2
Vacation ........................................................
1.25
3.5
2.38
4.0
0.87
3.4
0.45
2.5
Holiday ..........................................................
0.76
2.1
1.41
2.4
0.52
2.0
0.29
1.6
Sick ...............................................................
0.39
1.1
0.80
1.3
0.23
0.9
0.15
0.8
Personal .......................................................
0.16
0.4
0.32
0.5
0.12
0.5
0.06
0.3
Supplemental pay .............................................
1.17
3.3
2.22
3.7
0.64
2.5
0.36
2.0
Overtime and premium4 ...............................
0.28
0.8
0.18
0.3
0.16
0.6
0.17
0.9
Shift differentials ...........................................
0.07
0.2
0.09
0.2
0.03
0.1
0.06
0.3
Nonproduction bonuses ................................
0.82
2.3
1.95
3.2
0.45
1.8
0.13
0.7
Insurance ..........................................................
3.14
8.7
4.84
8.1
2.44
9.5
1.54
8.3
Life ................................................................
0.05
0.1
0.08
0.1
0.03
0.1
0.02
0.1
Health ...........................................................
2.99
8.3
4.57
7.6
2.34
9.1
1.50
8.1
Short-term disability ......................................
0.06
0.2
0.10
0.2
0.04
0.2
5
(
)
6
(
)
Long-term disability ......................................
0.05
0.1
0.09
0.1
0.03
0.1
5
(
)
6
(
)
Retirement and savings ....................................
1.90
5.3
3.63
6.1
0.94
3.7
0.82
4.5
Defined benefit .............................................
1.18
3.3
2.25
3.8
0.46
1.8
0.64
3.5
Defined contribution ......................................
0.72
2.0
1.38
2.3
0.48
1.9
0.18
1.0
Legally required benefits ..................................
2.63
7.3
3.69
6.2
1.92
7.5
1.65
8.9
Social Security and Medicare .......................
1.98
5.5
3.17
5.3
1.50
5.8
1.10
5.9
Social Security7 ........................................
1.57
4.4
2.48
4.1
1.21
4.7
0.88
4.7
Medicare ...................................................
0.41
1.1
0.69
1.1
0.29
1.1
0.22
1.2
Federal unemployment insurance ................
0.03
0.1
0.02
6
(
)
0.03
0.1
0.04
0.2
State unemployment insurance ....................
0.15
0.4
0.15
0.2
0.14
0.5
0.14
0.7
Workers’ compensation ................................
0.47
1.3
0.35
0.6
0.24
0.9
0.38
2.1
See footnotes at end of table.
- 4 -
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 2017 — Continued
Compensation
component
Occupational group
Industry group
Natural
resources,
construction,
and
maintenance
Production,
transportation,
and
material
moving
Goods-
producing2
Service-
providing3
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Total compensation ..................................................
$35.35
100.0
$28.29
100.0
$39.18
100.0
$35.29
100.0
Wages and salaries ..............................................
23.72
67.1
18.58
65.7
25.99
66.3
24.23
68.6
Total benefits ........................................................
11.62
32.9
9.72
34.3
13.19
33.7
11.07
31.4
Paid leave .........................................................
1.89
5.4
1.68
6.0
2.52
6.4
2.56
7.2
Vacation ........................................................
0.95
2.7
0.84
3.0
1.28
3.3
1.24
3.5
Holiday ..........................................................
0.62
1.8
0.56
2.0
0.88
2.3
0.74
2.1
Sick ...............................................................
0.22
0.6
0.21
0.7
0.27
0.7
0.41
1.2
Personal .......................................................
0.10
0.3
0.08
0.3
0.09
0.2
0.17
0.5
Supplemental pay .............................................
1.07
3.0
1.07
3.8
1.57
4.0
1.10
3.1
Overtime and premium4 ...............................
0.73
2.1
0.58
2.1
0.63
1.6
0.22
0.6
Shift differentials ...........................................
0.04
0.1
0.09
0.3
0.10
0.2
0.06
0.2
Nonproduction bonuses ................................
0.30
0.8
0.40
1.4
0.85
2.2
0.82
2.3
Insurance ..........................................................
3.25
9.2
3.00
10.6
3.76
9.6
3.03
8.6
Life ................................................................
0.04
0.1
0.04
0.1
0.06
0.2
0.04
0.1
Health ...........................................................
3.09
8.7
2.85
10.1
3.57
9.1
2.88
8.2
Short-term disability ......................................
0.08
0.2
0.06
0.2
0.08
0.2
0.06
0.2
Long-term disability ......................................
0.03
0.1
0.05
0.2
0.05
0.1
0.04
0.1
Retirement and savings ....................................
2.04
5.8
1.33
4.7
2.03
5.2
1.87
5.3
Defined benefit .............................................
1.40
3.9
0.77
2.7
1.06
2.7
1.20
3.4
Defined contribution ......................................
0.64
1.8
0.56
2.0
0.97
2.5
0.68
1.9
Legally required benefits ..................................
3.37
9.5
2.63
9.3
3.30
8.4
2.52
7.1
Social Security and Medicare .......................
2.00
5.7
1.59
5.6
2.22
5.7
1.94
5.5
Social Security7 ........................................
1.62
4.6
1.28
4.5
1.79
4.6
1.54
4.4
Medicare ...................................................
0.39
1.1
0.31
1.1
0.43
1.1
0.40
1.1
Federal unemployment insurance ................
0.03
0.1
0.03
0.1
0.03
0.1
0.03
0.1
State unemployment insurance ....................
0.22
0.6
0.16
0.6
0.22
0.6
0.14
0.4
Workers’ compensation ................................
1.12
3.2
0.85
3.0
0.84
2.1
0.41
1.1
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; other services, except
public administration; and public administration.
4 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
5 Cost per hour worked is $0.01 or less.
6 Less than .05 percent.
7 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
- 5 -
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 2017
Series
Total
compen-
sation
Wages
and
salaries
Benefit costs
Total
Paid
leave
Supple-
mental
pay
Insurance
Retire-
ment
and
savings
Legally
required
benefits
Cost per hour worked
Civilian workers1 .......................................................
$35.87
$24.49
$11.38
$2.55
$1.17
$3.14
$1.90
$2.63
Occupational group
Management, professional, and related .......
59.89
40.61
19.29
4.92
2.22
4.84
3.63
3.69
Management, business, and financial ......
68.92
45.84
23.08
6.22
4.49
4.67
3.50
4.20
Professional and related ...........................
55.87
38.27
17.60
4.34
1.20
4.91
3.69
3.46
Teachers2 .............................................
61.56
42.20
19.37
3.18
0.24
6.23
6.52
3.20
Primary, secondary, and special
education school teachers ..............
60.96
40.78
20.18
2.91
0.22
6.73
7.40
2.93
Registered nurses ................................
54.58
36.16
18.42
5.00
1.84
5.01
2.91
3.67
Sales and office ............................................
25.64
17.98
7.66
1.73
0.64
2.44
0.94
1.92
Sales and related ......................................
23.90
17.92
5.98
1.38
0.63
1.52
0.60
1.85
Office and administrative support .............
26.68
18.01
8.67
1.93
0.64
3.00
1.14
1.96
Service ..........................................................
18.50
13.16
5.34
0.95
0.36
1.54
0.82
1.65
Natural resources, construction, and
maintenance ...............................................
35.35
23.72
11.62
1.89
1.07
3.25
2.04
3.37
Construction, extraction, farming, fishing,
and forestry3 ...........................................
36.60
24.24
12.36
1.52
1.06
3.31
2.64
3.83
Installation, maintenance, and repair ........
34.17
23.24
10.93
2.24
1.08
3.19
1.47
2.95
Production, transportation, and material
moving ........................................................
28.29
18.58
9.72
1.68
1.07
3.00
1.33
2.63
Production ................................................
27.18
18.03
9.15
1.64
1.24
2.92
0.96
2.39
Transportation and material moving .........
29.29
19.06
10.22
1.72
0.92
3.07
1.67
2.84
Industry group
Education and health services ......................
41.89
28.45
13.44
3.14
0.59
4.19
2.88
2.63
Educational services .................................
51.36
34.21
17.15
3.35
0.25
5.63
5.14
2.78
Elementary and secondary schools ......
49.74
32.83
16.92
2.69
0.20
5.78
5.72
2.53
Junior colleges, colleges, and
 universities .........................................
57.19
38.09
19.11
4.97
0.35
5.90
4.62
3.27
Health care and social assistance ............
35.90
24.81
11.09
3.01
0.81
3.29
1.44
2.54
Hospitals ...............................................
46.91
30.52
16.39
4.43
1.59
4.80
2.46
3.09
Percent of total compensation
Civilian workers1 .......................................................
100.0
68.3
31.7
7.1
3.3
8.7
5.3
7.3
Occupational group
Management, professional, and related .......
100.0
67.8
32.2
8.2
3.7
8.1
6.1
6.2
Management, business, and financial ......
100.0
66.5
33.5
9.0
6.5
6.8
5.1
6.1
Professional and related ...........................
100.0
68.5
31.5
7.8
2.2
8.8
6.6
6.2
Teachers2 .............................................
100.0
68.5
31.5
5.2
0.4
10.1
10.6
5.2
Primary, secondary, and special
education school teachers ..............
100.0
66.9
33.1
4.8
0.4
11.0
12.1
4.8
Registered nurses ................................
100.0
66.2
33.8
9.2
3.4
9.2
5.3
6.7
Sales and office ............................................
100.0
70.1
29.9
6.7
2.5
9.5
3.7
7.5
Sales and related ......................................
100.0
75.0
25.0
5.8
2.6
6.3
2.5
7.7
Office and administrative support .............
100.0
67.5
32.5
7.2
2.4
11.2
4.3
7.3
Service ..........................................................
100.0
71.2
28.8
5.2
2.0
8.3
4.5
8.9
Natural resources, construction, and
maintenance ...............................................
100.0
67.1
32.9
5.4
3.0
9.2
5.8
9.5
Construction, extraction, farming, fishing,
and forestry3 ...........................................
100.0
66.2
33.8
4.2
2.9
9.0
7.2
10.5
Installation, maintenance, and repair ........
100.0
68.0
32.0
6.6
3.2
9.3
4.3
8.6
Production, transportation, and material
moving ........................................................
100.0
65.7
34.3
6.0
3.8
10.6
4.7
9.3
Production ................................................
100.0
66.3
33.7
6.0
4.6
10.7
3.5
8.8
Transportation and material moving .........
100.0
65.1
34.9
5.9
3.1
10.5
5.7
9.7
Industry group
Education and health services ......................
100.0
67.9
32.1
7.5
1.4
10.0
6.9
6.3
Educational services .................................
100.0
66.6
33.4
6.5
0.5
11.0
10.0
5.4
Elementary and secondary schools ......
100.0
66.0
34.0
5.4
0.4
11.6
11.5
5.1
Junior colleges, colleges, and
 universities .........................................
100.0
66.6
33.4
8.7
0.6
10.3
8.1
5.7
Health care and social assistance ............
100.0
69.1
30.9
8.4
2.3
9.2
4.0
7.1
Hospitals ...............................................
100.0
65.1
34.9
9.4
3.4
10.2
5.3
6.6
1 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government.
2 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.
3 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of December 2006.
- 6 -
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 2017
Compensation
component
Occupational group1
Industry group
All
workers
Management,
professional,
and
related
Sales
and
office
Service
Service-providing2
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Total compensation ..................................................
$49.19
100.0
$59.22
100.0
$33.71
100.0
$35.58
100.0
$49.29
100.0
Wages and salaries ..............................................
30.81
62.6
38.30
64.7
19.63
58.2
20.62
58.0
30.89
62.7
Total benefits ........................................................
18.38
37.4
20.92
35.3
14.08
41.8
14.96
42.0
18.39
37.3
Paid leave .........................................................
3.72
7.6
4.22
7.1
2.96
8.8
3.01
8.5
3.72
7.5
Vacation ........................................................
1.41
2.9
1.45
2.5
1.32
3.9
1.33
3.7
1.41
2.9
Holiday ..........................................................
1.07
2.2
1.17
2.0
0.91
2.7
0.93
2.6
1.07
2.2
Sick ...............................................................
0.94
1.9
1.20
2.0
0.58
1.7
0.60
1.7
0.95
1.9
Personal .......................................................
0.29
0.6
0.39
0.7
0.15
0.4
0.16
0.4
0.29
0.6
Supplemental pay .............................................
0.48
1.0
0.40
0.7
0.29
0.9
0.75
2.1
0.48
1.0
Overtime and premium3 ...............................
0.21
0.4
0.09
0.1
0.15
0.5
0.45
1.3
0.20
0.4
Shift differentials ...........................................
0.05
0.1
0.04
0.1
0.02
0.1
0.08
0.2
0.05
0.1
Nonproduction bonuses ................................
0.23
0.5
0.27
0.5
0.12
0.3
0.22
0.6
0.23
0.5
Insurance ..........................................................
5.82
11.8
6.46
10.9
5.33
15.8
4.49
12.6
5.82
11.8
Life ................................................................
0.07
0.1
0.08
0.1
0.05
0.2
0.05
0.1
0.07
0.1
Health ...........................................................
5.68
11.5
6.29
10.6
5.22
15.5
4.39
12.4
5.68
11.5
Short-term disability ......................................
0.03
0.1
0.03
0.1
0.02
0.1
0.02
0.1
0.03
0.1
Long-term disability ......................................
0.05
0.1
0.06
0.1
0.03
0.1
0.03
0.1
0.05
0.1
Retirement and savings ....................................
5.65
11.5
6.79
11.5
3.46
10.3
4.49
12.6
5.65
11.5
Defined benefit .............................................
5.23
10.6
6.23
10.5
3.23
9.6
4.28
12.0
5.23
10.6
Defined contribution ......................................
0.42
0.8
0.56
0.9
0.23
0.7
0.22
0.6
0.42
0.8
Legally required benefits ..................................
2.72
5.5
3.06
5.2
2.04
6.1
2.21
6.2
2.72
5.5
Social Security and Medicare .......................
2.13
4.3
2.56
4.3
1.53
4.5
1.47
4.1
2.13
4.3
Social Security4 ........................................
1.62
3.3
1.94
3.3
1.20
3.6
1.12
3.2
1.63
3.3
Medicare ...................................................
0.50
1.0
0.62
1.0
0.33
1.0
0.35
1.0
0.51
1.0
Federal unemployment insurance ................
5
(
)
6
(
)
5
(
)
6
(
)
5
(
)
6
(
)
5
(
)
6
(
)
5
(
)
6
(
)
State unemployment insurance ....................
0.06
0.1
0.06
0.1
0.05
0.2
0.06
0.2
0.06
0.1
Workers’ compensation ................................
0.53
1.1
0.44
0.7
0.46
1.4
0.68
1.9
0.52
1.1
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 (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
5 Cost per hour worked is $0.01 or less.
6 Less than .05 percent.
- 7 -
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 2017
Series
Total
compen-
sation
Wages
and
salaries
Benefit costs
Total
Paid
leave
Supple-
mental
pay
Insurance
Retire-
ment
and
savings
Legally
required
benefits
Cost per hour worked
State and local government workers ........................
$49.19
$30.81
$18.38
$3.72
$0.48
$5.82
$5.65
$2.72
Occupational group
Management, professional, and related .......
59.22
38.30
20.92
4.22
0.40
6.46
6.79
3.06
Professional and related ...........................
57.68
37.59
20.09
3.77
0.36
6.47
6.55
2.94
Teachers1 .............................................
65.47
43.73
21.74
3.38
0.26
7.16
7.80
3.14
Primary, secondary, and special
education school teachers ..............
64.87
42.85
22.03
3.06
0.23
7.42
8.34
2.98
Sales and office ............................................
33.71
19.63
14.08
2.96
0.29
5.33
3.46
2.04
Office and administrative support .............
33.88
19.69
14.20
2.98
0.29
5.39
3.49
2.04
Service ..........................................................
35.58
20.62
14.96
3.01
0.75
4.49
4.49
2.21
Industry group
Education and health services ......................
51.67
33.46
18.22
3.46
0.33
6.07
5.71
2.65
Educational services .................................
53.01
34.51
18.50
3.35
0.25
6.21
6.02
2.66
Elementary and secondary schools ......
51.25
33.44
17.81
2.73
0.22
6.13
6.24
2.51
Junior colleges, colleges, and
 universities .........................................
57.75
37.41
20.34
5.07
0.35
6.42
5.44
3.07
Health care and social assistance ............
43.48
26.99
16.48
4.16
0.83
5.16
3.75
2.59
Hospitals ...............................................
45.91
29.10
16.81
4.38
1.00
5.10
3.59
2.74
Public administration ....................................
47.22
27.52
19.70
4.41
0.74
5.66
5.98
2.91
Percent of total compensation
State and local government workers ........................
100.0
62.6
37.4
7.6
1.0
11.8
11.5
5.5
Occupational group
Management, professional, and related .......
100.0
64.7
35.3
7.1
0.7
10.9
11.5
5.2
Professional and related ...........................
100.0
65.2
34.8
6.5
0.6
11.2
11.4
5.1
Teachers1 .............................................
100.0
66.8
33.2
5.2
0.4
10.9
11.9
4.8
Primary, secondary, and special
education school teachers ..............
100.0
66.0
34.0
4.7
0.4
11.4
12.9
4.6
Sales and office ............................................
100.0
58.2
41.8
8.8
0.9
15.8
10.3
6.1
Office and administrative support .............
100.0
58.1
41.9
8.8
0.9
15.9
10.3
6.0
Service ..........................................................
100.0
58.0
42.0
8.5
2.1
12.6
12.6
6.2
Industry group
Education and health services ......................
100.0
64.7
35.3
6.7
0.6
11.7
11.0
5.1
Educational services .................................
100.0
65.1
34.9
6.3
0.5
11.7
11.4
5.0
Elementary and secondary schools ......
100.0
65.2
34.8
5.3
0.4
12.0
12.2
4.9
Junior colleges, colleges, and
 universities .........................................
100.0
64.8
35.2
8.8
0.6
11.1
9.4
5.3
Health care and social assistance ............
100.0
62.1
37.9
9.6
1.9
11.9
8.6
6.0
Hospitals ...............................................
100.0
63.4
36.6
9.5
2.2
11.1
7.8
6.0
Public administration ....................................
100.0
58.3
41.7
9.3
1.6
12.0
12.7
6.2
1 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and instructors.
- 8 -
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
2017
Compensation
component
Occupational group
All
workers
Management,
professional,
and
related
Sales
and
office
Service
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Total compensation ..................................................
$33.72
100.0
$60.13
100.0
$24.93
100.0
$15.94
100.0
Wages and salaries ..............................................
23.47
69.6
41.41
68.9
17.83
71.5
12.05
75.6
Total benefits ........................................................
10.25
30.4
18.72
31.1
7.10
28.5
3.89
24.4
Paid leave .........................................................
2.36
7.0
5.16
8.6
1.62
6.5
0.65
4.0
Vacation ........................................................
1.22
3.6
2.71
4.5
0.83
3.3
0.32
2.0
Holiday ..........................................................
0.71
2.1
1.49
2.5
0.48
1.9
0.19
1.2
Sick ...............................................................
0.30
0.9
0.67
1.1
0.20
0.8
0.09
0.5
Personal .......................................................
0.14
0.4
0.30
0.5
0.12
0.5
0.04
0.3
Supplemental pay .............................................
1.28
3.8
2.85
4.7
0.67
2.7
0.31
1.9
Overtime and premium1 ...............................
0.29
0.9
0.21
0.3
0.16
0.6
0.12
0.8
Shift differentials ...........................................
0.07
0.2
0.11
0.2
0.03
0.1
0.06
0.4
Nonproduction bonuses ................................
0.92
2.7
2.53
4.2
0.48
1.9
0.12
0.8
Insurance ..........................................................
2.70
8.0
4.27
7.1
2.19
8.8
1.10
6.9
Life ................................................................
0.04
0.1
0.08
0.1
0.03
0.1
2
(
)
3
(
)
Health ...........................................................
2.55
7.6
3.98
6.6
2.09
8.4
1.06
6.7
Short-term disability ......................................
0.06
0.2
0.12
0.2
0.04
0.2
2
(
)
3
(
)
Long-term disability ......................................
0.05
0.1
0.10
0.2
0.03
0.1
2
(
)
3
(
)
Retirement and savings ....................................
1.29
3.8
2.53
4.2
0.72
2.9
0.27
1.7
Defined benefit .............................................
0.52
1.5
0.87
1.4
0.21
0.9
0.10
0.6
Defined contribution ......................................
0.77
2.3
1.66
2.8
0.50
2.0
0.17
1.1
Legally required benefits ..................................
2.62
7.8
3.90
6.5
1.90
7.6
1.57
9.8
Social Security and Medicare .......................
1.96
5.8
3.38
5.6
1.50
6.0
1.04
6.5
Social Security4 ........................................
1.57
4.6
2.67
4.4
1.21
4.8
0.84
5.3
Medicare ...................................................
0.39
1.2
0.71
1.2
0.29
1.2
0.20
1.2
Federal unemployment insurance ................
0.03
0.1
0.03
3
(
)
0.04
0.1
0.04
0.3
State unemployment insurance ....................
0.17
0.5
0.18
0.3
0.15
0.6
0.15
0.9
Workers’ compensation ................................
0.46
1.4
0.32
0.5
0.22
0.9
0.34
2.1
See footnotes at end of table.
- 9 -
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
2017 — Continued
Compensation
component
Occupational group
Bargaining unit status
Natural
resources,
construction,
and
maintenance
Production,
transportation,
and
material
moving
Union
Nonunion
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Total compensation ..................................................
$34.87
100.0
$27.93
100.0
$47.88
100.0
$32.36
100.0
Wages and salaries ..............................................
23.69
67.9
18.45
66.1
28.75
60.0
22.96
71.0
Total benefits ........................................................
11.18
32.1
9.48
33.9
19.13
40.0
9.40
29.0
Paid leave .........................................................
1.74
5.0
1.64
5.9
3.31
6.9
2.27
7.0
Vacation ........................................................
0.89
2.5
0.83
3.0
1.67
3.5
1.18
3.6
Holiday ..........................................................
0.58
1.7
0.55
2.0
0.96
2.0
0.68
2.1
Sick ...............................................................
0.18
0.5
0.19
0.7
0.50
1.0
0.28
0.9
Personal .......................................................
0.10
0.3
0.07
0.3
0.19
0.4
0.13
0.4
Supplemental pay .............................................
1.10
3.1
1.08
3.9
1.60
3.3
1.24
3.8
Overtime and premium1 ...............................
0.74
2.1
0.59
2.1
0.92
1.9
0.23
0.7
Shift differentials ...........................................
0.04
0.1
0.09
0.3
0.21
0.4
0.06
0.2
Nonproduction bonuses ................................
0.31
0.9
0.40
1.4
0.47
1.0
0.96
3.0
Insurance ..........................................................
3.07
8.8
2.90
10.4
6.42
13.4
2.35
7.2
Life ................................................................
0.04
0.1
0.04
0.1
0.08
0.2
0.04
0.1
Health ...........................................................
2.91
8.4
2.75
9.8
6.07
12.7
2.21
6.8
Short-term disability ......................................
0.08
0.2
0.06
0.2
0.17
0.3
0.05
0.2
Long-term disability ......................................
0.03
0.1
0.05
0.2
0.10
0.2
0.04
0.1
Retirement and savings ....................................
1.85
5.3
1.23
4.4
4.12
8.6
1.02
3.1
Defined benefit .............................................
1.18
3.4
0.65
2.3
3.02
6.3
0.28
0.9
Defined contribution ......................................
0.67
1.9
0.58
2.1
1.10
2.3
0.74
2.3
Legally required benefits ..................................
3.42
9.8
2.63
9.4
3.68
7.7
2.52
7.8
Social Security and Medicare .......................
2.01
5.8
1.59
5.7
2.45
5.1
1.91
5.9
Social Security4 ........................................
1.63
4.7
1.28
4.6
1.96
4.1
1.53
4.7
Medicare ...................................................
0.38
1.1
0.31
1.1
0.49
1.0
0.38
1.2
Federal unemployment insurance ................
0.03
0.1
0.03
0.1
0.03
0.1
0.03
0.1
State unemployment insurance ....................
0.23
0.7
0.16
0.6
0.21
0.4
0.16
0.5
Workers’ compensation ................................
1.15
3.3
0.85
3.0
0.99
2.1
0.41
1.3
1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
2 Cost per hour worked is $0.01 or less.
3 Less than .05 percent.
4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
- 10 -
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 2017
Compensation
component
Goods-producing1
Service-providing2
All goods-
producing1
Construction
Manufacturing
All
service-
providing2
Trade,
transportation,
and
utilities
Information
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Total compensation ..................................................
$39.15
100.0
$38.70
100.0
$38.98
100.0
$32.60
100.0
$27.34
100.0
$56.37
100.0
Wages and salaries ..............................................
26.01
66.4
26.78
69.2
25.43
65.2
22.94
70.4
19.23
70.3
37.18
66.0
Total benefits ........................................................
13.13
33.6
11.92
30.8
13.55
34.8
9.66
29.6
8.11
29.7
19.19
34.0
Paid leave .........................................................
2.51
6.4
1.66
4.3
2.92
7.5
2.33
7.2
1.70
6.2
5.22
9.3
Vacation ........................................................
1.28
3.3
0.85
2.2
1.49
3.8
1.21
3.7
0.89
3.3
2.75
4.9
Holiday ..........................................................
0.88
2.2
0.59
1.5
1.02
2.6
0.67
2.1
0.49
1.8
1.36
2.4
Sick ...............................................................
0.26
0.7
0.14
0.4
0.32
0.8
0.30
0.9
0.22
0.8
0.57
1.0
Personal .......................................................
0.09
0.2
0.08
0.2
0.10
0.3
0.15
0.5
0.10
0.4
0.54
1.0
Supplemental pay .............................................
1.58
4.0
1.08
2.8
1.77
4.5
1.21
3.7
0.75
2.8
2.67
4.7
Overtime and premium3 ...............................
0.63
1.6
0.67
1.7
0.59
1.5
0.22
0.7
0.28
1.0
0.24
0.4
Shift differentials ...........................................
0.10
0.2
0.02
4
(
)
0.14
0.4
0.06
0.2
0.02
0.1
0.03
0.1
Nonproduction bonuses ................................
0.86
2.2
0.40
1.0
1.05
2.7
0.93
2.9
0.45
1.6
2.40
4.3
Insurance ..........................................................
3.74
9.5
3.15
8.1
4.02
10.3
2.49
7.6
2.24
8.2
5.19
9.2
Life ................................................................
0.06
0.2
0.05
0.1
0.07
0.2
0.04
0.1
0.03
0.1
0.07
0.1
Health ...........................................................
3.55
9.1
3.02
7.8
3.80
9.8
2.35
7.2
2.12
7.8
4.79
8.5
Short-term disability ......................................
0.08
0.2
0.05
0.1
0.09
0.2
0.06
0.2
0.04
0.2
0.24
0.4
Long-term disability ......................................
0.05
0.1
0.03
0.1
0.06
0.2
0.04
0.1
0.04
0.1
0.09
0.2
Retirement and savings ....................................
1.99
5.1
2.15
5.5
1.84
4.7
1.14
3.5
1.10
4.0
2.44
4.3
Defined benefit .............................................
1.02
2.6
1.33
3.4
0.81
2.1
0.42
1.3
0.52
1.9
0.86
1.5
Defined contribution ......................................
0.98
2.5
0.82
2.1
1.03
2.6
0.73
2.2
0.59
2.1
1.59
2.8
Legally required benefits ..................................
3.31
8.5
3.89
10.1
2.99
7.7
2.48
7.6
2.32
8.5
3.66
6.5
Social Security and Medicare .......................
2.23
5.7
2.23
5.8
2.21
5.7
1.90
5.8
1.60
5.9
3.15
5.6
Social Security6 ........................................
1.79
4.6
1.80
4.6
1.78
4.6
1.52
4.7
1.29
4.7
2.51
4.4
Medicare ...................................................
0.43
1.1
0.43
1.1
0.43
1.1
0.38
1.2
0.31
1.1
0.64
1.1
Federal unemployment insurance ................
0.03
0.1
0.03
0.1
0.03
0.1
0.03
0.1
0.04
0.1
0.03
0.1
State unemployment insurance ....................
0.22
0.6
0.30
0.8
0.18
0.5
0.15
0.5
0.13
0.5
0.17
0.3
Workers’ compensation ................................
0.84
2.1
1.34
3.5
0.57
1.5
0.38
1.2
0.55
2.0
0.32
0.6
See footnotes at end of table.
- 11 -
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 2017 — Continued
Compensation
component
Service-providing2
Financial activities
Professional
and
business
services
Education
and
health
services
Leisure
and
hospitality
Other services
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Total compensation ..................................................
$47.98
100.0
$41.31
100.0
$36.68
100.0
$14.73
100.0
$26.45
100.0
Wages and salaries ..............................................
31.56
65.8
29.24
70.8
25.79
70.3
11.56
78.5
19.56
74.0
Total benefits ........................................................
16.41
34.2
12.08
29.2
10.90
29.7
3.17
21.5
6.88
26.0
Paid leave .........................................................
4.05
8.4
3.05
7.4
2.98
8.1
0.44
3.0
1.60
6.1
Vacation ........................................................
2.12
4.4
1.60
3.9
1.51
4.1
0.25
1.7
0.79
3.0
Holiday ..........................................................
1.14
2.4
0.90
2.2
0.87
2.4
0.11
0.8
0.50
1.9
Sick ...............................................................
0.53
1.1
0.38
0.9
0.41
1.1
0.06
0.4
0.21
0.8
Personal .......................................................
0.26
0.5
0.18
0.4
0.19
0.5
0.02
0.2
0.10
0.4
Supplemental pay .............................................
3.68
7.7
2.24
5.4
0.73
2.0
0.16
1.1
0.35
1.3
Overtime and premium3 ...............................
0.20
0.4
0.30
0.7
0.19
0.5
0.08
0.5
0.14
0.5
Shift differentials ...........................................
5
(
)
4
(
)
0.02
4
(
)
0.22
0.6
5
(
)
4
(
)
5
(
)
4
(
)
Nonproduction bonuses ................................
3.47
7.2
1.92
4.6
0.32
0.9
0.08
0.5
0.20
0.8
Insurance ..........................................................
3.88
8.1
2.52
6.1
3.20
8.7
0.85
5.8
1.83
6.9
Life ................................................................
0.06
0.1
0.05
0.1
0.05
0.1
5
(
)
4
(
)
0.03
0.1
Health ...........................................................
3.61
7.5
2.34
5.7
3.03
8.3
0.82
5.6
1.74
6.6
Short-term disability ......................................
0.14
0.3
0.07
0.2
0.06
0.2
5
(
)
4
(
)
0.03
0.1
Long-term disability ......................................
0.06
0.1
0.06
0.1
0.06
0.2
5
(
)
4
(
)
0.02
0.1
Retirement and savings ....................................
1.77
3.7
1.31
3.2
1.37
3.7
0.21
1.4
0.87
3.3
Defined benefit .............................................
0.47
1.0
0.52
1.3
0.39
1.1
0.07
0.5
0.40
1.5
Defined contribution ......................................
1.30
2.7
0.79
1.9
0.98
2.7
0.14
0.9
0.48
1.8
Legally required benefits ..................................
3.04
6.3
2.96
7.2
2.62
7.1
1.51
10.2
2.23
8.4
Social Security and Medicare .......................
2.62
5.5
2.38
5.8
2.13
5.8
1.01
6.8
1.62
6.1
Social Security6 ........................................
2.05
4.3
1.89
4.6
1.71
4.7
0.81
5.5
1.30
4.9
Medicare ...................................................
0.56
1.2
0.50
1.2
0.43
1.2
0.19
1.3
0.32
1.2
Federal unemployment insurance ................
0.03
0.1
0.03
0.1
0.02
0.1
0.05
0.3
0.03
0.1
State unemployment insurance ....................
0.15
0.3
0.20
0.5
0.16
0.4
0.14
0.9
0.14
0.5
Workers’ compensation ................................
0.23
0.5
0.35
0.8
0.30
0.8
0.31
2.1
0.43
1.6
1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
2 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and
leasing; professional and technical services; management of companies and enterprises; administrative and waste services; educational services; health
care and social assistance; arts, entertainment and recreation; accommodation and food services; and other services, except public administration.
3 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
4 Less than .05 percent.
5 Cost per hour worked is $0.01 or less.
6 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
- 12 -
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, December 2017
Compensation
component
Census region and division1
Northeast
Northeast divisions
South
South divisions
Cost
Percent
New England
Middle Atlantic
Cost
Percent
South Atlantic
Cost
Percent
Cost
Percent
Cost
Percent
Total compensation ..................................................
$40.93
100.0
$40.48
100.0
$41.08
100.0
$30.36
100.0
$30.62
100.0
Wages and salaries ..............................................
 27.30
66.7
 27.78
68.6
 27.15
66.1
 21.60
71.2
 21.72
70.9
Total benefits ........................................................
 13.63
33.3
 12.70
31.4
 13.93
33.9
 8.75
28.8
 8.90
29.1
Paid leave .........................................................
 3.08
7.5
 3.14
7.7
 3.07
7.5
 2.07
6.8
 2.14
7.0
Vacation ........................................................
 1.58
3.9
 1.63
4.0
 1.56
3.8
 1.06
3.5
 1.11
3.6
Holiday ..........................................................
 0.89
2.2
 0.95
2.3
 0.87
2.1
 0.63
2.1
 0.62
2.0
Sick ...............................................................
 0.42
1.0
 0.38
0.9
 0.43
1.0
 0.25
0.8
 0.26
0.8
Personal .......................................................
 0.19
0.5
 0.18
0.4
 0.20
0.5
 0.14
0.5
 0.16
0.5
Supplemental pay .............................................
 2.63
6.4
 1.29
3.2
 3.06
7.4
 0.97
3.2
 0.90
2.9
Overtime and premium2 ...............................
 0.30
0.7
 0.24
0.6
 0.32
0.8
 0.30
1.0
 0.25
0.8
Shift differentials ...........................................
 0.09
0.2
 0.14
0.4
 0.08
0.2
 0.07
0.2
 0.08
0.3
Nonproduction bonuses ................................
 2.24
5.5
 0.91
2.2
 2.66
6.5
 0.59
2.0
 0.57
1.9
Insurance ..........................................................
 3.34
8.2
 3.54
8.7
 3.28
8.0
 2.30
7.6
 2.37
7.7
Life ................................................................
 0.05
0.1
 0.05
0.1
 0.05
0.1
 0.05
0.2
 0.05
0.2
Health ...........................................................
 3.14
7.7
 3.33
8.2
 3.08
7.5
 2.16
7.1
 2.21
7.2
Short-term disability ......................................
 0.10
0.3
 0.10
0.2
 0.11
0.3
 0.05
0.2
 0.06
0.2
Long-term disability ......................................
 0.05
0.1
 0.07
0.2
 0.05
0.1
 0.04
0.1
 0.04
0.1
Retirement and savings ....................................
 1.53
3.7
 1.80
4.5
 1.44
3.5
 1.12
3.7
 1.19
3.9
Defined benefit .............................................
 0.69
1.7
 0.71
1.7
 0.69
1.7
 0.46
1.5
 0.50
1.6
Defined contribution ......................................
 0.83
2.0
 1.10
2.7
 0.75
1.8
 0.66
2.2
 0.69
2.2
Legally required benefits ..................................
 3.06
7.5
 2.93
7.2
 3.09
7.5
 2.30
7.6
 2.31
7.5
Social Security and Medicare .......................
 2.26
5.5
 2.30
5.7
 2.24
5.5
 1.80
5.9
 1.81
5.9
Social Security3 ........................................
 1.78
4.3
 1.83
4.5
 1.76
4.3
 1.45
4.8
 1.45
4.7
Medicare ...................................................
 0.48
1.2
 0.47
1.2
 0.48
1.2
 0.36
1.2
 0.36
1.2
Federal unemployment insurance ................
 0.02
0.1
 0.02
0.1
 0.02
0.1
 0.03
0.1
 0.03
0.1
State unemployment insurance ....................
 0.26
0.6
 0.23
0.6
 0.26
0.6
 0.10
0.3
 0.09
0.3
Workers’ compensation ................................
 0.52
1.3
 0.38
0.9
 0.57
1.4
 0.38
1.2
 0.38
1.3
See footnotes at end of table.
- 13 -
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, December 2017 — Continued
Compensation
component
Census region and division1
South divisions
Midwest
Midwest divisions
East South
Central
West South
Central
Cost
Percent
East North Central
West North
Central
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Total compensation ..................................................
$26.00
100.0
$32.01
100.0
$30.65
100.0
$30.80
100.0
$30.30
100.0
Wages and salaries ..............................................
 18.24
70.2
 23.03
71.9
21.23
69.3
21.28
69.1
21.11
69.7
Total benefits ........................................................
 7.76
29.8
 8.98
28.1
9.42
30.7
9.52
30.9
9.19
30.3
Paid leave .........................................................
 1.69
6.5
 2.14
6.7
2.07
6.7
2.09
6.8
2.01
6.6
Vacation ........................................................
 0.85
3.3
 1.07
3.3
1.12
3.7
1.13
3.7
1.10
3.6
Holiday ..........................................................
 0.57
2.2
 0.67
2.1
0.61
2.0
0.63
2.0
0.57
1.9
Sick ...............................................................
 0.18
0.7
 0.26
0.8
0.22
0.7
0.22
0.7
0.23
0.8
Personal .......................................................
 0.09
0.3
 0.13
0.4
0.11
0.4
0.11
0.4
0.11
0.4
Supplemental pay .............................................
 0.86
3.3
 1.13
3.5
0.99
3.2
1.02
3.3
0.93
3.1
Overtime and premium2 ...............................
 0.27
1.0
 0.41
1.3
0.31
1.0
0.32
1.0
0.27
0.9
Shift differentials ...........................................
 0.08
0.3
 0.05
0.2
0.08
0.3
0.08
0.3
0.08
0.2
Nonproduction bonuses ................................
 0.51
2.0
 0.67
2.1
0.61
2.0
0.62
2.0
0.58
1.9
Insurance ..........................................................
 2.27
8.7
 2.20
6.9
2.72
8.9
2.75
8.9
2.64
8.7
Life ................................................................
 0.04
0.2
 0.05
0.2
0.04
0.1
0.04
0.1
0.04
0.1
Health ...........................................................
 2.14
8.2
 2.07
6.5
2.57
8.4
2.60
8.4
2.49
8.2
Short-term disability ......................................
 0.05
0.2
 0.04
0.1
0.06
0.2
0.07
0.2
0.06
0.2
Long-term disability ......................................
 0.05
0.2
 0.04
0.1
0.05
0.2
0.05
0.2
0.05
0.2
Retirement and savings ....................................
 0.95
3.7
 1.07
3.4
1.20
3.9
1.21
3.9
1.17
3.9
Defined benefit .............................................
 0.38
1.4
 0.42
1.3
0.44
1.4
0.48
1.6
0.34
1.1
Defined contribution ......................................
 0.58
2.2
 0.65
2.0
0.76
2.5
0.73
2.4
0.84
2.8
Legally required benefits ..................................
 1.99
7.7
 2.43
7.6
2.44
8.0
2.45
8.0
2.43
8.0
Social Security and Medicare .......................
 1.56
6.0
 1.91
6.0
1.83
6.0
1.82
5.9
1.83
6.1
Social Security3 ........................................
 1.26
4.9
 1.53
4.8
1.47
4.8
1.47
4.8
1.48
4.9
Medicare ...................................................
 0.30
1.2
 0.38
1.2
0.35
1.2
0.35
1.2
0.35
1.2
Federal unemployment insurance ................
 0.02
0.1
 0.02
0.1
0.03
0.1
0.03
0.1
0.03
0.1
State unemployment insurance ....................
 0.07
0.3
 0.12
0.4
0.17
0.6
0.18
0.6
0.13
0.4
Workers’ compensation ................................
 0.33
1.3
 0.38
1.2
0.42
1.4
0.42
1.3
0.43
1.4
See footnotes at end of table.
- 14 -
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,
December 2017 — Continued
Compensation
component
Census region and division1
West
West divisions
Cost
Percent
Mountain
Pacific
Cost
Percent
Cost
Percent
Total compensation ..................................................
$36.34
100.0
$32.23
100.0
$38.26
100.0
Wages and salaries ..............................................
25.63
70.5
23.19
72.0
26.77
70.0
Total benefits ........................................................
10.71
29.5
9.04
28.0
11.49
30.0
Paid leave .........................................................
2.55
7.0
2.21
6.8
2.71
7.1
Vacation ........................................................
1.30
3.6
1.13
3.5
1.38
3.6
Holiday ..........................................................
0.78
2.1
0.65
2.0
0.84
2.2
Sick ...............................................................
0.35
1.0
0.29
0.9
0.38
1.0
Personal .......................................................
0.12
0.3
0.14
0.4
0.11
0.3
Supplemental pay .............................................
0.95
2.6
0.89
2.8
0.97
2.5
Overtime and premium2 ...............................
0.24
0.7
0.22
0.7
0.25
0.7
Shift differentials ...........................................
0.04
0.1
0.05
0.1
0.03
0.1
Nonproduction bonuses ................................
0.67
1.8
0.62
1.9
0.69
1.8
Insurance ..........................................................
2.79
7.7
2.26
7.0
3.05
8.0
Life ................................................................
0.04
0.1
0.04
0.1
0.04
0.1
Health ...........................................................
2.67
7.3
2.12
6.6
2.92
7.6
Short-term disability ......................................
0.04
0.1
0.05
0.2
0.04
0.1
Long-term disability ......................................
0.05
0.1
0.05
0.2
0.04
0.1
Retirement and savings ....................................
1.47
4.0
1.16
3.6
1.61
4.2
Defined benefit .............................................
0.57
1.6
0.28
0.9
0.71
1.9
Defined contribution ......................................
0.89
2.5
0.88
2.7
0.90
2.3
Legally required benefits ..................................
2.95
8.1
2.52
7.8
3.15
8.2
Social Security and Medicare .......................
2.10
5.8
1.96
6.1
2.17
5.7
Social Security3 ........................................
1.68
4.6
1.58
4.9
1.73
4.5
Medicare ...................................................
0.42
1.2
0.38
1.2
0.44
1.2
Federal unemployment insurance ................
0.06
0.2
0.03
0.1
0.08
0.2
State unemployment insurance ....................
0.20
0.5
0.15
0.5
0.22
0.6
Workers’ compensation ................................
0.59
1.6
0.39
1.2
0.68
1.8
1 The Census divisions are defined as follows: New England: Connecticut, Maine, Massachusetts, New
Hampshire, Rhode Island and Vermont; Middle Atlantic: New Jersey, New York, and Pennsylvania; South
Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South Carolina, Virginia, and
West Virginia; East South Central: Alabama, Kentucky, Mississippi, and Tennessee; West South Central:
Arkansas, Louisiana, Oklahoma, and Texas; East North Central: Illinois, Indiana, Michigan, Ohio, and Wisconsin;
West North Central: Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, and South Dakota; Mountain:
Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, and Wyoming; and Pacific: Alaska, California,
Hawaii, Oregon, and Washington.
2 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work
schedule.
3 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
- 15 -
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 2017
Compensation
component
1-99 workers
100 workers or more
1-99 workers
1-49 workers
50-99 workers
100 workers or
more
100-499 workers
500 workers or
more
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Cost
Percent
Total compensation ..................................................
$28.30
100.0
$27.72
100.0
$30.11
100.0
$40.08
100.0
$34.55
100.0
$48.50
100.0
Wages and salaries ..............................................
20.51
72.5
20.33
73.4
21.05
69.9
26.94
67.2
23.89
69.1
31.59
65.1
Total benefits ........................................................
7.79
27.5
7.39
26.6
9.06
30.1
13.14
32.8
10.66
30.9
16.91
34.9
Paid leave .........................................................
1.68
6.0
1.61
5.8
1.93
6.4
3.16
7.9
2.49
7.2
4.19
8.6
Vacation ........................................................
0.87
3.1
0.82
3.0
1.01
3.3
1.64
4.1
1.29
3.7
2.16
4.5
Holiday ..........................................................
0.52
1.9
0.51
1.8
0.57
1.9
0.92
2.3
0.74
2.1
1.20
2.5
Sick ...............................................................
0.20
0.7
0.18
0.7
0.23
0.8
0.41
1.0
0.31
0.9
0.57
1.2
Personal .......................................................
0.10
0.3
0.09
0.3
0.12
0.4
0.19
0.5
0.15
0.4
0.25
0.5
Supplemental pay .............................................
1.12
4.0
1.04
3.7
1.38
4.6
1.46
3.6
1.07
3.1
2.05
4.2
Overtime and premium1 ...............................
0.21
0.7
0.18
0.7
0.28
0.9
0.38
1.0
0.37
1.1
0.39
0.8
Shift differentials ...........................................
2
(
)
3
(
)
2
(
)
3
(
)
0.04
0.1
0.13
0.3
0.08
0.2
0.22
0.5
Nonproduction bonuses ................................
0.90
3.2
0.85
3.1
1.06
3.5
0.94
2.4
0.62
1.8
1.43
2.9
Insurance ..........................................................
1.89
6.7
1.75
6.3
2.34
7.8
3.65
9.1
3.05
8.8
4.57
9.4
Life ................................................................
0.03
0.1
0.03
0.1
0.04
0.1
0.06
0.1
0.05
0.1
0.06
0.1
Health ...........................................................
1.80
6.4
1.66
6.0
2.22
7.4
3.43
8.6
2.88
8.3
4.28
8.8
Short-term disability ......................................
0.03
0.1
0.03
0.1
0.05
0.2
0.10
0.2
0.08
0.2
0.13
0.3
Long-term disability ......................................
0.03
0.1
0.03
0.1
0.03
0.1
0.07
0.2
0.05
0.1
0.10
0.2
Retirement and savings ....................................
0.73
2.6
0.66
2.4
0.95
3.2
1.95
4.9
1.39
4.0
2.79
5.8
Defined benefit .............................................
0.24
0.8
0.20
0.7
0.35
1.2
0.85
2.1
0.57
1.7
1.28
2.6
Defined contribution ......................................
0.49
1.7
0.46
1.6
0.60
2.0
1.09
2.7
0.82
2.4
1.51
3.1
Legally required benefits ..................................
2.36
8.3
2.33
8.4
2.46
8.2
2.92
7.3
2.66
7.7
3.32
6.8
Social Security and Medicare .......................
1.70
6.0
1.68
6.0
1.76
5.8
2.27
5.7
1.98
5.7
2.70
5.6
Social Security4 ........................................
1.36
4.8
1.34
4.8
1.40
4.7
1.81
4.5
1.59
4.6
2.16
4.5
Medicare ...................................................
0.34
1.2
0.34
1.2
0.35
1.2
0.45
1.1
0.40
1.1
0.54
1.1
Federal unemployment insurance ................
0.04
0.1
0.04
0.1
0.03
0.1
0.03
0.1
0.03
0.1
0.03
0.1
State unemployment insurance ....................
0.17
0.6
0.17
0.6
0.18
0.6
0.16
0.4
0.17
0.5
0.15
0.3
Workers’ compensation ................................
0.46
1.6
0.45
1.6
0.49
1.6
0.46
1.1
0.47
1.4
0.44
0.9
1 Includes premium pay (such as overtime, weekends, and holidays) for work in addition to the regular work schedule.
2 Cost per hour worked is $0.01 or less.
3 Less than .05 percent.
4 Social Security refers to the Old-Age, Survivors, and Disability Insurance (OASDI) program.
- 16 -
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 2017
Series
Total
compen-
sation
Wages
and
salaries
Benefit costs
Total
Paid
leave
Supple-
mental
pay
Insurance
Retire-
ment
and
savings
Legally
required
benefits
Cost per hour worked
All workers in private industry ....................................................
$33.72
$23.47
$10.25
$2.36
$1.28
$2.70
$1.29
$2.62
Management, professional, and related .............................
60.13
41.41
18.72
5.16
2.85
4.27
2.53
3.90
Management, business, and financial ............................
69.04
46.33
22.71
6.14
5.04
4.42
2.83
4.27
Professional and related .................................................
55.03
38.59
16.44
4.60
1.59
4.19
2.36
3.69
Sales and office ..................................................................
24.93
17.83
7.10
1.62
0.67
2.19
0.72
1.90
Sales and related ............................................................
23.87
17.93
5.94
1.38
0.63
1.50
0.59
1.84
Office and administrative support ...................................
25.65
17.77
7.88
1.78
0.69
2.66
0.80
1.94
Service ................................................................................
15.94
12.05
3.89
0.65
0.31
1.10
0.27
1.57
Natural resources, construction, and maintenance ............
34.87
23.69
11.18
1.74
1.10
3.07
1.85
3.42
Construction, extraction, farming, fishing, and forestry1
36.30
24.34
11.96
1.33
1.10
3.12
2.48
3.94
Installation, maintenance, and repair ..............................
33.56
23.09
10.47
2.13
1.10
3.02
1.28
2.95
Production, transportation, and material moving ................
27.93
18.45
9.48
1.64
1.08
2.90
1.23
2.63
Production ......................................................................
26.94
17.92
9.02
1.61
1.24
2.88
0.91
2.39
Transportation and material moving ...............................
28.85
18.94
9.91
1.68
0.93
2.93
1.53
2.85
All workers, goods-producing industries2 .........................
39.15
26.01
13.13
2.51
1.58
3.74
1.99
3.31
Management, professional, and related .............................
68.17
45.96
22.21
5.87
2.56
5.28
3.98
4.52
Sales and office ..................................................................
32.47
22.07
10.39
2.15
1.10
3.47
1.11
2.57
Natural resources, construction, and maintenance ............
37.21
24.84
12.37
1.52
1.26
3.38
2.35
3.84
Production, transportation, and material moving ................
29.20
18.88
10.32
1.77
1.48
3.40
1.07
2.59
All workers, service-providing industries3 ........................
32.60
22.94
9.66
2.33
1.21
2.49
1.14
2.48
Management, professional, and related .............................
59.00
40.77
18.23
5.06
2.89
4.13
2.33
3.82
Sales and office ..................................................................
24.44
17.56
6.88
1.58
0.64
2.11
0.69
1.86
Service ................................................................................
15.90
12.03
3.87
0.64
0.30
1.10
0.27
1.56
Natural resources, construction, and maintenance ............
32.02
22.28
9.74
2.01
0.89
2.68
1.24
2.91
Production, transportation, and material moving ................
26.99
18.13
8.86
1.55
0.78
2.53
1.34
2.65
Percent of total compensation
All workers in private industry ....................................................
100.0
69.6
30.4
7.0
3.8
8.0
3.8
7.8
Management, professional, and related .............................
100.0
68.9
31.1
8.6
4.7
7.1
4.2
6.5
Management, business, and financial ............................
100.0
67.1
32.9
8.9
7.3
6.4
4.1
6.2
Professional and related .................................................
100.0
70.1
29.9
8.4
2.9
7.6
4.3
6.7
Sales and office ..................................................................
100.0
71.5
28.5
6.5
2.7
8.8
2.9
7.6
Sales and related ............................................................
100.0
75.1
24.9
5.8
2.6
6.3
2.5
7.7
Office and administrative support ...................................
100.0
69.3
30.7
6.9
2.7
10.4
3.1
7.6
Service ................................................................................
100.0
75.6
24.4
4.0
1.9
6.9
1.7
9.8
Natural resources, construction, and maintenance ............
100.0
67.9
32.1
5.0
3.1
8.8
5.3
9.8
Construction, extraction, farming, fishing, and forestry1
100.0
67.1
32.9
3.7
3.0
8.6
6.8
10.8
Installation, maintenance, and repair ..............................
100.0
68.8
31.2
6.3
3.3
9.0
3.8
8.8
Production, transportation, and material moving ................
100.0
66.1
33.9
5.9
3.9
10.4
4.4
9.4
Production ......................................................................
100.0
66.5
33.5
6.0
4.6
10.7
3.4
8.9
Transportation and material moving ...............................
100.0
65.7
34.3
5.8
3.2
10.1
5.3
9.9
All workers, goods-producing industries2 .........................
100.0
66.4
33.6
6.4
4.0
9.5
5.1
8.5
Management, professional, and related .............................
100.0
67.4
32.6
8.6
3.7
7.7
5.8
6.6
Sales and office ..................................................................
100.0
68.0
32.0
6.6
3.4
10.7
3.4
7.9
Natural resources, construction, and maintenance ............
100.0
66.8
33.2
4.1
3.4
9.1
6.3
10.3
Production, transportation, and material moving ................
100.0
64.7
35.3
6.1
5.1
11.7
3.7
8.9
All workers, service-providing industries3 ........................
100.0
70.4
29.6
7.2
3.7
7.6
3.5
7.6
Management, professional, and related .............................
100.0
69.1
30.9
8.6
4.9
7.0
4.0
6.5
Sales and office ..................................................................
100.0
71.8
28.2
6.5
2.6
8.6
2.8
7.6
Service ................................................................................
100.0
75.6
24.4
4.0
1.9
6.9
1.7
9.8
Natural resources, construction, and maintenance ............
100.0
69.6
30.4
6.3
2.8
8.4
3.9
9.1
Production, transportation, and material moving ................
100.0
67.2
32.8
5.8
2.9
9.4
5.0
9.8
1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of December 2006.
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.
- 17 -
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 2017
Series
Total
compen-
sation
Wages
and
salaries
Benefit costs
Total
Paid
leave
Supple-
mental
pay
Insurance
Retire-
ment
and
savings
Legally
required
benefits
Cost per hour worked
All workers, goods-producing industries1 .........................
$39.15
$26.01
$13.13
$2.51
$1.58
$3.74
$1.99
$3.31
Construction .......................................................................
38.70
26.78
11.92
1.66
1.08
3.15
2.15
3.89
Manufacturing .....................................................................
38.98
25.43
13.55
2.92
1.77
4.02
1.84
2.99
Aircraft manufacturing2 ...................................................
74.90
41.32
33.58
6.21
4.05
7.05
11.91
4.37
All workers, service-providing industries3 ........................
32.60
22.94
9.66
2.33
1.21
2.49
1.14
2.48
Trade, transportation, and utilities ......................................
27.34
19.23
8.11
1.70
0.75
2.24
1.10
2.32
Wholesale trade ..............................................................
35.89
25.45
10.45
2.59
1.13
2.74
1.18
2.80
Retail trade .....................................................................
19.38
14.64
4.74
0.94
0.41
1.32
0.40
1.68
Transportation and warehousing ....................................
38.63
24.71
13.92
2.66
1.23
4.00
2.53
3.49
Utilities ............................................................................
61.07
36.84
24.23
5.25
2.23
6.17
6.20
4.37
Information ..........................................................................
56.37
37.18
19.19
5.22
2.67
5.19
2.44
3.66
Financial activities ..............................................................
47.98
31.56
16.41
4.05
3.68
3.88
1.77
3.04
Finance and insurance ...................................................
53.53
34.48
19.05
4.68
4.68
4.35
2.14
3.19
Credit intermediation and related activities .................
43.61
29.35
14.26
3.90
2.01
3.89
1.66
2.81
Insurance carriers and related activities .....................
50.47
33.29
17.18
4.46
2.83
4.41
2.33
3.15
Real estate and rental and leasing .................................
32.26
23.30
8.95
2.26
0.85
2.53
0.72
2.59
Professional and business services ...................................
41.31
29.24
12.08
3.05
2.24
2.52
1.31
2.96
Professional and technical services ...............................
51.60
36.89
14.71
4.50
1.60
3.34
1.73
3.54
Administrative and waste services .................................
24.52
18.75
5.77
1.06
0.71
1.38
0.43
2.19
Education and health services ............................................
36.68
25.79
10.90
2.98
0.73
3.20
1.37
2.62
Educational services .......................................................
45.81
33.20
12.61
3.37
0.23
3.65
2.19
3.17
Junior colleges, colleges, and universities .................
56.15
39.36
16.79
4.80
0.36
4.92
3.08
3.63
Health care and social assistance ..................................
35.25
24.62
10.63
2.91
0.81
3.12
1.24
2.53
Leisure and hospitality ........................................................
14.73
11.56
3.17
0.44
0.16
0.85
0.21
1.51
Accommodation and food services .................................
13.44
10.64
2.80
0.37
0.15
0.72
0.16
1.40
Other services ....................................................................
26.45
19.56
6.88
1.60
0.35
1.83
0.87
2.23
Percent of total compensation
All workers, goods-producing industries1 .........................
100.0
66.4
33.6
6.4
4.0
9.5
5.1
8.5
Construction .......................................................................
100.0
69.2
30.8
4.3
2.8
8.1
5.5
10.1
Manufacturing .....................................................................
100.0
65.2
34.8
7.5
4.5
10.3
4.7
7.7
Aircraft manufacturing2 ...................................................
100.0
55.2
44.8
8.3
5.4
9.4
15.9
5.8
All workers, service-providing industries3 ........................
100.0
70.4
29.6
7.2
3.7
7.6
3.5
7.6
Trade, transportation, and utilities ......................................
100.0
70.3
29.7
6.2
2.8
8.2
4.0
8.5
Wholesale trade ..............................................................
100.0
70.9
29.1
7.2
3.1
7.6
3.3
7.8
Retail trade .....................................................................
100.0
75.5
24.5
4.8
2.1
6.8
2.0
8.7
Transportation and warehousing ....................................
100.0
64.0
36.0
6.9
3.2
10.4
6.6
9.0
Utilities ............................................................................
100.0
60.3
39.7
8.6
3.7
10.1
10.2
7.2
Information ..........................................................................
100.0
66.0
34.0
9.3
4.7
9.2
4.3
6.5
Financial activities ..............................................................
100.0
65.8
34.2
8.4
7.7
8.1
3.7
6.3
Finance and insurance ...................................................
100.0
64.4
35.6
8.7
8.7
8.1
4.0
6.0
Credit intermediation and related activities .................
100.0
67.3
32.7
8.9
4.6
8.9
3.8
6.4
Insurance carriers and related activities .....................
100.0
66.0
34.0
8.8
5.6
8.7
4.6
6.2
Real estate and rental and leasing .................................
100.0
72.2
27.8
7.0
2.6
7.8
2.2
8.0
Professional and business services ...................................
100.0
70.8
29.2
7.4
5.4
6.1
3.2
7.2
Professional and technical services ...............................
100.0
71.5
28.5
8.7
3.1
6.5
3.4
6.9
Administrative and waste services .................................
100.0
76.5
23.5
4.3
2.9
5.6
1.7
8.9
Education and health services ............................................
100.0
70.3
29.7
8.1
2.0
8.7
3.7
7.1
Educational services .......................................................
100.0
72.5
27.5
7.4
0.5
8.0
4.8
6.9
Junior colleges, colleges, and universities .................
100.0
70.1
29.9
8.6
0.6
8.8
5.5
6.5
Health care and social assistance ..................................
100.0
69.9
30.1
8.3
2.3
8.9
3.5
7.2
Leisure and hospitality ........................................................
100.0
78.5
21.5
3.0
1.1
5.8
1.4
10.2
Accommodation and food services .................................
100.0
79.2
20.8
2.7
1.1
5.4
1.2
10.4
Other services ....................................................................
100.0
74.0
26.0
6.1
1.3
6.9
3.3
8.4
1 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
2 Data are available beginning with December 2006.
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.
- 18 -
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 2017
Series
Total
compen-
sation
Wages
and
salaries
Benefit costs
Total
Paid
leave
Supple-
mental
pay
Insurance
Retire-
ment
and
savings
Legally
required
benefits
Cost per hour worked
All full-time workers in private industry .................................
$39.19
$26.69
$12.51
$3.00
$1.62
$3.37
$1.61
$2.92
Management, professional, and related .............................
62.01
42.18
19.84
5.54
3.08
4.57
2.70
3.96
Management, business, and financial ............................
69.57
46.55
23.02
6.24
5.13
4.49
2.88
4.28
Professional and related .................................................
56.96
39.25
17.71
5.07
1.70
4.62
2.57
3.74
Sales and office ..................................................................
29.78
20.71
9.07
2.20
0.89
2.88
0.95
2.16
Sales and related ............................................................
33.81
24.55
9.26
2.41
1.05
2.42
1.00
2.39
Office and administrative support ...................................
27.99
19.01
8.98
2.10
0.82
3.08
0.93
2.05
Service ................................................................................
18.97
13.49
5.48
1.08
0.47
1.83
0.44
1.67
Natural resources, construction, and maintenance ............
35.94
24.24
11.70
1.85
1.16
3.25
1.95
3.49
Construction, extraction, farming, fishing, and forestry1
37.22
24.84
12.39
1.39
1.16
3.25
2.58
4.00
Installation, maintenance, and repair ..............................
34.75
23.69
11.06
2.27
1.15
3.24
1.37
3.02
Production, transportation, and material moving ................
30.08
19.70
10.38
1.88
1.23
3.22
1.31
2.74
Production ......................................................................
28.10
18.48
9.62
1.74
1.34
3.12
0.99
2.44
Transportation and material moving ...............................
32.27
21.05
11.22
2.04
1.10
3.33
1.67
3.07
All part-time workers in private industry ................................
17.86
14.14
3.72
0.53
0.29
0.78
0.36
1.76
Management, professional, and related .............................
45.21
35.33
9.88
2.17
1.05
1.92
1.25
3.49
Professional and related .................................................
45.16
35.23
9.94
2.20
1.03
1.96
1.29
3.46
Sales and office ..................................................................
14.60
11.70
2.90
0.38
0.20
0.73
0.22
1.37
Sales and related ............................................................
13.19
10.81
2.38
0.27
0.18
0.52
0.15
1.26
Office and administrative support ...................................
16.80
13.09
3.72
0.56
0.24
1.06
0.33
1.53
Service ................................................................................
12.95
10.62
2.33
0.21
0.15
0.39
0.11
1.47
Production, transportation, and material moving ................
17.11
12.16
4.94
0.46
0.32
1.31
0.79
2.06
Transportation and material moving ...............................
17.72
12.08
5.65
0.51
0.35
1.62
1.05
2.12
Percent of total compensation
All full-time workers in private industry .................................
100.0
68.1
31.9
7.7
4.1
8.6
4.1
7.4
Management, professional, and related .............................
100.0
68.0
32.0
8.9
5.0
7.4
4.3
6.4
Management, business, and financial ............................
100.0
66.9
33.1
9.0
7.4
6.4
4.1
6.2
Professional and related .................................................
100.0
68.9
31.1
8.9
3.0
8.1
4.5
6.6
Sales and office ..................................................................
100.0
69.6
30.4
7.4
3.0
9.7
3.2
7.2
Sales and related ............................................................
100.0
72.6
27.4
7.1
3.1
7.2
3.0
7.1
Office and administrative support ...................................
100.0
67.9
32.1
7.5
2.9
11.0
3.3
7.3
Service ................................................................................
100.0
71.1
28.9
5.7
2.5
9.6
2.3
8.8
Natural resources, construction, and maintenance ............
100.0
67.5
32.5
5.1
3.2
9.0
5.4
9.7
Construction, extraction, farming, fishing, and forestry1
100.0
66.7
33.3
3.7
3.1
8.7
6.9
10.7
Installation, maintenance, and repair ..............................
100.0
68.2
31.8
6.5
3.3
9.3
3.9
8.7
Production, transportation, and material moving ................
100.0
65.5
34.5
6.2
4.1
10.7
4.4
9.1
Production ......................................................................
100.0
65.8
34.2
6.2
4.8
11.1
3.5
8.7
Transportation and material moving ...............................
100.0
65.2
34.8
6.3
3.4
10.3
5.2
9.5
All part-time workers in private industry ................................
100.0
79.2
20.8
2.9
1.6
4.4
2.0
9.8
Management, professional, and related .............................
100.0
78.2
21.8
4.8
2.3
4.2
2.8
7.7
Professional and related .................................................
100.0
78.0
22.0
4.9
2.3
4.3
2.9
7.7
Sales and office ..................................................................
100.0
80.1
19.9
2.6
1.4
5.0
1.5
9.4
Sales and related ............................................................
100.0
82.0
18.0
2.0
1.4
3.9
1.1
9.6
Office and administrative support ...................................
100.0
77.9
22.1
3.4
1.4
6.3
2.0
9.1
Service ................................................................................
100.0
82.0
18.0
1.6
1.1
3.0
0.9
11.3
Production, transportation, and material moving ................
100.0
71.1
28.9
2.7
1.9
7.7
4.6
12.0
Transportation and material moving ...............................
100.0
68.1
31.9
2.9
2.0
9.2
5.9
11.9
1 Farming, fishing, and forestry occupations were combined with construction and extraction occupational group as of December 2006.
Note: The sum of individual items may not equal totals due to rounding.
- 19 -
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 2017
Series
Total
compen-
sation
Wages
and
salaries
Benefit costs
Total
Paid
leave
Supple-
mental
pay
Insurance
Retire-
ment
and
savings
Legally
required
benefits
Cost per hour worked
All full-time workers in private industry ...........
$39.19
$26.69
$12.51
$3.00
$1.62
$3.37
$1.61
$2.92
Goods-producing1 ............................................
39.73
26.30
13.43
2.58
1.62
3.84
2.06
3.33
Construction .................................................
39.70
27.29
12.41
1.74
1.13
3.32
2.27
3.95
Manufacturing ...............................................
39.36
25.63
13.73
2.97
1.80
4.08
1.88
3.00
Service-providing2 ............................................
39.04
26.80
12.25
3.12
1.61
3.23
1.48
2.80
Trade, transportation, and utilities ................
34.13
23.49
10.64
2.42
1.04
2.95
1.47
2.77
Information ....................................................
59.70
39.24
20.46
5.59
2.86
5.54
2.63
3.85
Financial activities ........................................
50.75
33.17
17.58
4.39
4.00
4.14
1.90
3.15
Professional and business services .............
44.62
30.99
13.63
3.55
2.55
2.90
1.50
3.13
Education and health services ......................
39.65
27.28
12.37
3.50
0.81
3.77
1.61
2.68
Leisure and hospitality ..................................
19.11
14.04
5.07
0.93
0.32
1.72
0.41
1.69
Other services ..............................................
32.20
23.03
9.17
2.35
0.44
2.70
1.15
2.53
All part-time workers in private industry ..........
17.86
14.14
3.72
0.53
0.29
0.78
0.36
1.76
Service-providing2 ............................................
17.75
14.06
3.69
0.53
0.29
0.78
0.36
1.73
Trade, transportation, and utilities ................
15.14
11.57
3.57
0.40
0.24
0.97
0.44
1.52
Professional and business services .............
24.78
20.47
4.31
0.53
0.70
0.59
0.36
2.13
Education and health services ......................
28.01
21.44
6.57
1.45
0.50
1.51
0.68
2.43
Leisure and hospitality ..................................
11.43
9.69
1.74
0.08
0.05
0.19
0.06
1.37
Percent of total compensation
All full-time workers in private industry ...........
100.0
68.1
31.9
7.7
4.1
8.6
4.1
7.4
Goods-producing1 ............................................
100.0
66.2
33.8
6.5
4.1
9.7
5.2
8.4
Construction .................................................
100.0
68.7
31.3
4.4
2.9
8.4
5.7
9.9
Manufacturing ...............................................
100.0
65.1
34.9
7.5
4.6
10.4
4.8
7.6
Service-providing2 ............................................
100.0
68.6
31.4
8.0
4.1
8.3
3.8
7.2
Trade, transportation, and utilities ................
100.0
68.8
31.2
7.1
3.0
8.6
4.3
8.1
Information ....................................................
100.0
65.7
34.3
9.4
4.8
9.3
4.4
6.4
Financial activities ........................................
100.0
65.4
34.6
8.6
7.9
8.2
3.7
6.2
Professional and business services .............
100.0
69.5
30.5
8.0
5.7
6.5
3.4
7.0
Education and health services ......................
100.0
68.8
31.2
8.8
2.1
9.5
4.1
6.8
Leisure and hospitality ..................................
100.0
73.5
26.5
4.9
1.7
9.0
2.1
8.8
Other services ..............................................
100.0
71.5
28.5
7.3
1.4
8.4
3.6
7.9
All part-time workers in private industry ..........
100.0
79.2
20.8
2.9
1.6
4.4
2.0
9.8
Service-providing2 ............................................
100.0
79.2
20.8
3.0
1.6
4.4
2.0
9.8
Trade, transportation, and utilities ................
100.0
76.4
23.6
2.6
1.6
6.4
2.9
10.0
Professional and business services .............
100.0
82.6
17.4
2.2
2.8
2.4
1.4
8.6
Education and health services ......................
100.0
76.5
23.5
5.2
1.8
5.4
2.4
8.7
Leisure and hospitality ..................................
100.0
84.8
15.2
0.7
0.4
1.7
0.5
12.0
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.
- 20 -
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 2017
Series
Total
compen-
sation
Wages
and
salaries
Benefit costs
Total
Paid
leave
Supple-
mental
pay
Insurance
Retire-
ment
and
savings
Legally
required
benefits
Cost per hour worked
All workers, goods-producing industries1 ...
$39.15
$26.01
$13.13
$2.51
$1.58
$3.74
$1.99
$3.31
1-99 workers .....................................................
32.93
23.07
9.86
1.67
1.02
2.78
1.19
3.21
1-49 workers .................................................
32.08
22.81
9.27
1.53
0.96
2.49
1.06
3.22
50-99 workers ...............................................
34.88
23.65
11.23
1.99
1.15
3.45
1.47
3.17
100 workers or more .........................................
44.66
28.62
16.03
3.25
2.08
4.58
2.71
3.41
100-499 workers ...........................................
39.56
26.05
13.51
2.60
1.53
4.11
2.01
3.26
500 workers or more .....................................
51.72
32.19
19.53
4.16
2.84
5.24
3.68
3.61
Union ................................................................
49.97
28.73
21.24
2.62
1.98
7.17
5.24
4.23
Nonunion ..........................................................
37.21
25.53
11.68
2.49
1.51
3.12
1.41
3.15
All workers, service-providing industries2 ..
32.60
22.94
9.66
2.33
1.21
2.49
1.14
2.48
1-99 workers .....................................................
27.49
20.06
7.43
1.69
1.14
1.74
0.65
2.22
1-49 workers .................................................
27.03
19.94
7.09
1.62
1.05
1.64
0.59
2.19
50-99 workers ...............................................
29.02
20.45
8.56
1.91
1.44
2.08
0.83
2.30
100 workers or more .........................................
38.96
26.53
12.43
3.14
1.31
3.42
1.76
2.80
100-499 workers ...........................................
33.39
23.39
10.00
2.47
0.97
2.80
1.25
2.52
500 workers or more .....................................
47.66
31.43
16.23
4.19
1.84
4.39
2.56
3.24
Union ................................................................
47.01
28.76
18.25
3.61
1.44
6.11
3.65
3.44
Nonunion ..........................................................
31.45
22.48
8.97
2.23
1.20
2.20
0.94
2.40
Percent of total compensation
All workers, goods-producing industries1 ...
100.0
66.4
33.6
6.4
4.0
9.5
5.1
8.5
1-99 workers .....................................................
100.0
70.0
30.0
5.1
3.1
8.5
3.6
9.7
1-49 workers .................................................
100.0
71.1
28.9
4.8
3.0
7.8
3.3
10.0
50-99 workers ...............................................
100.0
67.8
32.2
5.7
3.3
9.9
4.2
9.1
100 workers or more .........................................
100.0
64.1
35.9
7.3
4.7
10.3
6.1
7.6
100-499 workers ...........................................
100.0
65.8
34.2
6.6
3.9
10.4
5.1
8.3
500 workers or more .....................................
100.0
62.2
37.8
8.0
5.5
10.1
7.1
7.0
Union ................................................................
100.0
57.5
42.5
5.3
4.0
14.4
10.5
8.5
Nonunion ..........................................................
100.0
68.6
31.4
6.7
4.1
8.4
3.8
8.5
All workers, service-providing industries2 ..
100.0
70.4
29.6
7.2
3.7
7.6
3.5
7.6
1-99 workers .....................................................
100.0
73.0
27.0
6.1
4.1
6.3
2.4
8.1
1-49 workers .................................................
100.0
73.8
26.2
6.0
3.9
6.1
2.2
8.1
50-99 workers ...............................................
100.0
70.5
29.5
6.6
5.0
7.2
2.9
7.9
100 workers or more .........................................
100.0
68.1
31.9
8.1
3.4
8.8
4.5
7.2
100-499 workers ...........................................
100.0
70.0
30.0
7.4
2.9
8.4
3.7
7.5
500 workers or more .....................................
100.0
66.0
34.0
8.8
3.9
9.2
5.4
6.8
Union ................................................................
100.0
61.2
38.8
7.7
3.1
13.0
7.8
7.3
Nonunion ..........................................................
100.0
71.5
28.5
7.1
3.8
7.0
3.0
7.6
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.
- 21 -
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 2017
Series
Total
compen-
sation
Wages
and
salaries
Benefit costs
Total
Paid
leave
Supple-
mental
pay
Insurance
Retire-
ment
and
savings
Legally
required
benefits
Cost per hour worked
Health care and social assistance ....................
$35.25
$24.62
$10.63
$2.91
$0.81
$3.12
$1.24
$2.53
Management, professional, and related .......
52.34
36.39
15.95
4.73
1.19
4.36
2.19
3.48
Registered nurses ....................................
54.92
36.41
18.50
5.09
1.97
4.99
2.70
3.76
Sales and office ............................................
24.60
17.10
7.49
1.86
0.40
2.76
0.65
1.81
Service ..........................................................
19.56
13.91
5.65
1.21
0.55
1.81
0.37
1.71
Hospitals .........................................................
47.11
30.81
16.30
4.44
1.71
4.74
2.24
3.17
Management, professional, and related .......
56.95
37.54
19.41
5.58
1.99
5.27
2.80
3.76
Registered nurses ....................................
58.59
38.01
20.58
5.76
2.32
5.53
3.04
3.93
Service ..........................................................
24.50
15.47
9.03
1.80
1.29
3.16
0.95
1.83
Nursing and residential care facilities ..........
23.42
16.79
6.63
1.56
0.56
2.14
0.37
2.00
Management, professional, and related .......
35.69
25.91
9.79
2.60
0.84
2.91
0.71
2.73
Service ..........................................................
17.96
12.75
5.21
1.07
0.47
1.76
0.23
1.69
Nursing care facilities1 ..............................
25.95
18.61
7.34
1.73
0.68
2.31
0.51
2.11
Management, professional, and related .......
39.80
29.16
10.64
2.76
0.98
3.03
0.86
3.01
Service ..........................................................
18.90
13.28
5.62
1.17
0.56
1.91
0.34
1.66
Percent of total compensation
Health care and social assistance ....................
100.0
69.9
30.1
8.3
2.3
8.9
3.5
7.2
Management, professional, and related .......
100.0
69.5
30.5
9.0
2.3
8.3
4.2
6.6
Registered nurses ....................................
100.0
66.3
33.7
9.3
3.6
9.1
4.9
6.8
Sales and office ............................................
100.0
69.5
30.5
7.6
1.6
11.2
2.6
7.4
Service ..........................................................
100.0
71.1
28.9
6.2
2.8
9.2
1.9
8.8
Hospitals .........................................................
100.0
65.4
34.6
9.4
3.6
10.1
4.8
6.7
Management, professional, and related .......
100.0
65.9
34.1
9.8
3.5
9.3
4.9
6.6
Registered nurses ....................................
100.0
64.9
35.1
9.8
4.0
9.4
5.2
6.7
Service ..........................................................
100.0
63.2
36.8
7.4
5.3
12.9
3.9
7.5
Nursing and residential care facilities ..........
100.0
71.7
28.3
6.7
2.4
9.1
1.6
8.6
Management, professional, and related .......
100.0
72.6
27.4
7.3
2.4
8.1
2.0
7.6
Service ..........................................................
100.0
71.0
29.0
5.9
2.6
9.8
1.3
9.4
Nursing care facilities1 ..............................
100.0
71.7
28.3
6.7
2.6
8.9
2.0
8.1
Management, professional, and related .......
100.0
73.3
26.7
6.9
2.5
7.6
2.2
7.6
Service ..........................................................
100.0
70.3
29.7
6.2
2.9
10.1
1.8
8.8
1 Data are available beginning with December 2006.
Note: The sum of individual items may not equal totals due to rounding.
- 22 -