Employer Costs For Employee CompensationeBook

 
Employer Costs For Employee Compensation
 
 
 
 
 





Chart B. Employer costs for employee compensation, State and local government

 


State and local government


Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Civilian workers, by major occupational and industry group, September 2008


Compensation componentOccupational group
All workersManagement, professional, and relatedSales and officeService
CostPercentCostPercentCostPercentCostPercent

Total compensation..................................................

$28.87

100.0

$48.23

100.0

$21.87

100.0

$15.71

100.0

Wages and salaries..............................................

20.13

69.7

33.82

70.1

15.52

71.0

11.16

71.0

Total benefits........................................................

8.74

30.3

14 40

29.9

6.35

29.0

4.56

29.0

Paid leave.........................................................

2.03

7.0

3.98

8.2

1.45

6.6

0.88

5.6

Vacation...................................................

0.96

3.3

1.82

3.8

0.70

3.2

0.42

2.7

Holiday.....................................................

0.67

2.3

1.28

2.7

0.48

2.2

0.28

1.8

Sick     ..........................................................

0.31

1.1

0.68

1.4

0.21

1.0

0.14

0.9

Personal ..................................................

0.09

0.3

0.19

0.4

0.06

0.3

0.03

0.2

Supplemental pay.............................................

0.75

2.6

1.18

2.4

0.51

2.3

0.29

1.8

Overtime and premium4...............................

0.27

0.9

0.17

0.3

0.15

0.7

0.17

1.1

Shift differentials...........................................

0.07

0.2

0.11

0.2

0.02

0.1

0.05

0.3

Nonproduction bonuses................................

0.42

1.4

0.90

1.9

0.34

1.5

0.07

0.4

Insurance.....................................................

2.42

8.4

3.61

7.5

1.96

9.0

1.34

8.5

Life................................................................

0.05

0.2

0.10

0.2

0.03

0.2

0.02

0.1

Health...........................................................

2.27

7.9

3.35

6.9

1.86

8.5

1.29

8.2

Short-term disability......................................

0.05

0.2

0.08

0.2

0.04

0.2

0.02

0.1

Long-term disability ......................................

0.04

0.1

0.08

0.2

0.03

0.1

(5)

(6)

Retirement and savings....................................

1.28

4.4

2.47

5.1

0.73

3.3

0.60

3.8

Defined benefit.............................................

0.77

2.7

1.47

3.1

0.33

1.5

0.45

2.9

Defined contribution......................................

0.51

1.8

0.99

2.1

0.39

1.8

0.14

0.9

Legally required benefits..................................

2.27

7.9

3.17

6.6

1.71

7.8

1.45

9.2

Social Security and Medicare.......................

1.63

5.7

2.63

5.4

1.29

5.9

0.94

6.0

Social Security7........................................

1.30

4.5

2.07

4.3

1.04

4.8

0.76

4.8

Medicare...................................................

0.33

1.1

0.56

1.2

0.25

1.2

0.19

1.2

Federal unemployment insurance................

0.03

0.1

0.02

(6)

0.03

0.1

0.03

0.2

State unemployment insurance...............

0.14

0.5

0.13

0.3

0.13

0.6

0.11

0.7

Workers' compensation................................

0.47

1.6

0.39

0.8

0.25

1.2

0.36

2.3


See footnotes at end of table.



Table 1. Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Civilian workers, by major occupational and industry group, September 2008 — Continued


Compensation component

Occupational group

Industry group

Natural resources, construction, and maintenance

Production, transportation, and material moving

Goodsproducing

Serviceproviding

Cost

Percent

Cost

Percent

Cost

Percent

Cost

Percent

Total compensation..................................................

$30.75

100.0

$23.52

100.0

$31.80

100.0

$28.26

100.0

Wages and salaries..............................................

20.88

67.9

15.65

66.5

21.24

66.8

19.90

70.4

Total benefits........................................................

9.87

32.1

7.87

33.5

10.56

33.2

8.37

29 6

Paid leave.........................................................

1.60

5.2

1.41

6.0

2.00

6.3

2.03

7.2

Vacation........................................................

0.85

2.7

0.71

3.0

1.06

3.3

0.94

3.3

Holiday..........................................................

0.53

1.7

0.50

2.1

0.72

2.2

0.65

2.3

Sick...............................................................

0.16

0.5

0.16

0.7

0.17

0.5

0.34

1.2

Personal .......................................................

0.06

0.2

0.04

0.2

0.04

0.1

0.10

0.3

Supplemental pay.............................................

1.01

3.3

0.87

3.7

1.32

4.1

0.63

2.2

Overtime and premium4..........................

0.67

2.2

0.52

2.2

0.59

1.8

0.20

0.7

Shift differentials...........................................

0.05

0.2

0.10

0.4

0.10

0.3

0.06

0.2

Nonproduction bonuses...........................

0.29

0.9

0.25

1.1

0.63

2.0

0.37

1.3

Insurance ..........................................................

2.63

8.5

2.43

10.3

2.91

9.2

2.32

8.2

Life...........................................................

0.05

0.2

0.04

0.2

0.06

0.2

0.05

0.2

Health...........................................................

2.46

8.0

2.29

9.7

2.71

8.5

2.18

7.7

Short-term disability......................................

0.09

0.3

0.06

0.3

0.10

0.3

0.04

0.2

Long-term disability ......................................

0.03

0.1

0.04

0.2

0.04

0.1

0.04

0.1

Retirement and savings....................................

1.54

5.0

0.92

3.9

1.45

4.6

1.25

4.4

Defined benefit .............................................

1.05

3.4

0.56

2.4

0.83

2.6

0.76

2.7

Defined contribution......................................

П 4Q

1.6

0.37

1.6

0.63

2.0

0.49

1.7

Legally required benefits..................................

3.09

10.1

2.24

9.5

2.88

9.1

2.14

7.6

Social Security and Medicare.......................

1.75

5.7

1.33

5.7

1.81

5.7

1.60

5.7

Social Security7........................................

1.42

4.6

1.07

4.6

1.46

4.6

1.27

4.5

Medicare...................................................

0.34

1.1

0.26

1.1

0.35

1.1

0.33

1.2

Federal unemployment insurance................

0.03

0.1

0.03

0.1

0.03

0.1

0.03

0.1

State unemployment insurance...............

0.18

0.6

0.16

0.7

0.20

0.6

0.13

0.4

Workers' compensation...........................

1.13

3.7

0.71

3.0

0.85

2.7

0.39

1.4




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