Economic News Release

Employer Costs for Employee Compensation News Release



Technical Contact:                                     USDL: 08-0331
     (202) 691-6199      NCSinfo@bls.gov
Media Contact:                                         FOR RELEASE:  10:00 AM EDT
     (202) 691-5902                                    WEDNESDAY, MARCH 12, 2008
Internet address:
     www.bls.gov/ect

                      EMPLOYER COSTS FOR EMPLOYEE COMPENSATION-DECEMBER 2007

     Employer costs for employee compensation for civilian workers averaged $28.11 per hour
worked in December 2007, the U.S. Department of Labor’s Bureau of Labor Statistics reported
today.  Wages and salaries, which averaged $19.62, accounted for 69.8 percent of these costs,
while benefits, which averaged $8.49, accounted for the remaining 30.2 percent.  (See table 1.)
Employers averaged $2.23 or 7.9 percent of total compensation for legally required benefits for
every hour worked in December 2007.   Legally required benefits -- which include Social Security,
Medicare, federal and state unemployment insurance, and workers’ compensation -- is only one of
several benefit categories included in Employer Costs for Employee Compensation, along with
wages and salaries.  Employer Costs for Employee Compensation is a product of the National
Compensation Survey, which measures employer costs for wages, salaries, and employee benefits
for nonfarm private and state and local government workers.

     Employer costs for insurance benefits -- life, health, and disability -- averaged $2.34 per
hour (8.3 percent of total compensation).  Paid leave benefits (vacations, holidays, sick leave,
and other leave) averaged $1.96 (7.0 percent); retirement and savings averaged $1.24 (4.4 percent);
and supplemental pay averaged 72 cents (2.6 percent) per hour worked.

Private Industry

     In December 2007, private industry employer compensation costs averaged $26.42 per hour
worked.  Wages and salaries averaged $18.67 (70.7 percent), while benefits averaged $7.75 (29.3
percent).  Employer costs for legally required benefits averaged $2.22 (8.4 percent) per hour
worked, insurance benefits averaged $2.01 (7.6 percent), paid leave averaged $1.79 (6.8 percent),
retirement and savings averaged 95 cents (3.6 percent), and supplemental pay averaged 79 cents
(3.0 percent).  (See table 5.)

Legally required benefit costs in private industry

     The average cost for legally required benefits was $2.22 per hour worked in private
industry (8.4 percent of total compensation) in December 2007.  Included in this amount are
employer costs for Social Security and Medicare, federal and state unemployment insurance, and
workers’ compensation.

     Employer costs for legally required benefits varied by occupation, industry, bargaining
status, region, and establishment size.  The average cost per hour worked for legally required
benefits ranged from $1.37 per hour worked for service occupations to $3.29 per hour for
management, professional, and related occupations.  Natural resources, construction, and
maintenance occupations averaged $3.11; production, transportation, and material moving occupations,
$2.22; and sales and office occupations, $1.69 per hour.  The proportion of total compensation
represented by legally required benefits ranged from 7.0 percent for management, professional,
and related workers to 10.4 percent for service workers and natural resources, construction,
and maintenance workers.  (See table 5.)

     Employer costs for legally required benefits were significantly higher for union workers,
$3.14 per hour, than for nonunion workers, $2.11 per hour.  As a proportion of total
compensation, legally required benefits accounted for 8.7 percent of total compensation for
union workers, compared with 8.4 percent for nonunion workers.  (See table 5.)

     Costs for legally required benefits were higher in goods-producing industries ($2.83 per hour
or 9.2 percent of total compensation) than in service-providing industries ($2.07 per hour or
8.2 percent of total compensation).  Within goods-producing industries, construction averaged
$3.34 per hour worked (11.2 percent), higher than in manufacturing, at $2.58 per hour (8.3 percent).
For workers’ compensation, a component of legally required benefits, costs were $1.36 per hour in
construction, significantly higher than in manufacturing, 59 cents per hour.  Legally required
benefit costs in service-providing industries ranged from $1.25 per hour for the leisure and
hospitality industry (10.8 percent) to $2.79 for the information industry (7.1 percent).  (See
table 6.)

     Among the four census regions, employer costs for legally required benefits ranged from
$1.92 in the South to $2.53 per hour in the West.  Legally required benefit costs were $2.15 in
the Midwest, less than in the Northeast, which was $2.50.  Within the nine census divisions, costs
for legally required benefits ranged from $1.70 in the East South Central division, to $2.72 in
the Pacific division.  (See table 7.)

     Legally required benefit costs increased in average dollar amount per hour with establishment
size.  In establishments with fewer than 100 employees, average hourly costs were $2.01, less than
the cost of $2.45 in establishments with 100 employees or more.  Legally required benefit costs
in establishments with fewer than 50 employees averaged 9.1 percent; and in establishments with
500 workers or more, 7.3 percent of total compensation.  (See table 8.)

Paid leave benefit costs in private industry

     Employer costs for paid leave benefits were highest for management, professional, and related
occupations, $3.93 per hour, or 8.4 percent of total compensation in December 2007.  Costs were
lowest among service occupations, 58 cents or 4.4 percent of total compensation.  (See table 5.)
Included in this amount were employer costs for vacations, holidays, sick leave, and other leave
(such as paid personal leave).

     Employer cost for paid leave benefits averaged $2.78 per hour worked for union workers,
significantly higher than the $1.67 per hour average for nonunion workers.  (See table 5.)

     Paid leave costs in goods-producing industries were $1.97 (6.4 percent of total compensation),
greater than the average for service-providing industries, $1.74 (6.9 percent of total compensation)
in December 2007.  (See table 6.)

     Among the nine census divisions, paid leave costs ranged from $1.19 in the East South Central
division, to $2.25 and $2.27 in the New England and Middle Atlantic divisions, respectively.  (See
table 7.)

     Paid leave benefits costs increased, both in average dollar amount and as a proportion of
total compensation, with establishment size.  Establishments with fewer than 100 workers averaged
$1.18 per hour (5.4 percent); significantly less than those with 100 workers or more, $2.43 per
hour (7.8 percent).  (See table 8).

______________________________________________________________________________________________
                                           NOTE:

     The Employer Costs for Employee Compensation for March 2008 is scheduled to be released
Wednesday, June 11, 2008, at 10:00 AM EDT.
______________________________________________________________________________________________

                                  Table of Contents:

Table 1.    Civilian workers, by major occupational and industry group   5
Table 2.    Civilian workers, by occupational and industry group         7
Table 3.    State and local government workers, by major occupational
            and industry group                                           8
Table 4.    State and local government workers, by occupational and
            industry group                                               9

Table 5.    Private industry workers, by major occupational group and
            bargaining unit status                                      10
Table 6.    Private industry workers, by major industry group           12
Table 7.    Private industry workers, by census region and division,
            and area                                                    14
Table 8.    Private industry workers, by establishment employment size  17

Table 9.    Private industry workers, goods-producing and
            service-providing industries, by occupational group         18
Table 10.   Private industry workers, by industry group                 19
Table 11.   Private industry workers, by occupational group and
            full-time and part-time status                              20
Table 12.   Private industry workers, by industry group and full-time
            and part-time status                                        21

Table 13.   Private industry workers, by major industry group and
            establishment employment size and bargaining unit status    22
Table 14.   Private industry health care and social assistance workers,
            by industry and occupational group                          23
Technical Note                                                          24


     Note: Supplemental tables with occupational, establishment size, and bargaining status series
for detailed industries are available at http://www.bls.gov/ncs/ect/sp/ecsuptc5.pdf and
http://www.bls.gov/ncs/ect/sp/ecsuptc5.txt.




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 2007


                                                                                             Occupational group                                                        Industry group


                                                                     Management,                                             Natural         Production,
                 Compensation                          All          professional,         Sales                             resources,     transportation,        Goods-           Service-
                   component                        workers(1)           and               and             Service        construction,          and           producing(2)      providing(3)
                                                                       related            office                               and             material
                                                                                                                           maintenance          moving


                                                  Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent


Total compensation.............................  $28.11    100.0   $46.67    100.0   $21.36    100.0   $15.41    100.0   $29.90    100.0   $22.92    100.0   $30.95    100.0   $27.53    100.0

  Wages and salaries...........................   19.62     69.8    32.82     70.3    15.19     71.1    10.93     71.0    20.27     67.8    15.22     66.4    20.62     66.6    19.41     70.5

  Total benefits...............................    8.49     30.2    13.85     29.7     6.18     28.9     4.47     29.0     9.64     32.2     7.70     33.6    10.33     33.4     8.11     29.5

    Paid leave.................................    1.96      7.0     3.76      8.1     1.42      6.6      .88      5.7     1.57      5.3     1.41      6.1     1.98      6.4     1.96      7.1
      Vacation.................................     .95      3.4     1.77      3.8      .69      3.2      .42      2.7      .83      2.8      .71      3.1     1.05      3.4      .92      3.4
      Holiday..................................     .63      2.2     1.17      2.5      .47      2.2      .28      1.8      .52      1.7      .49      2.2      .71      2.3      .62      2.2
      Sick.....................................     .30      1.1      .63      1.3      .20      1.0      .15       .9      .16       .5      .15       .7      .17       .5      .32      1.2
      Other....................................     .09       .3      .19       .4      .06       .3      .04       .3      .06       .2      .04       .2      .05       .2      .10       .3

    Supplemental pay...........................     .72      2.6     1.14      2.5      .49      2.3      .28      1.8      .96      3.2      .81      3.5     1.26      4.1      .61      2.2
      Overtime and premium(4)..................     .26       .9      .16       .3      .14       .7      .17      1.1      .64      2.1      .50      2.2      .56      1.8      .19       .7
      Shift differentials......................     .07       .2      .11       .2      .02       .1      .05       .3      .05       .2      .10       .4      .09       .3      .06       .2
      Nonproduction bonuses....................     .40      1.4      .88      1.9      .32      1.5      .07       .4      .26       .9      .21       .9      .60      2.0      .36      1.3

    Insurance..................................    2.34      8.3     3.49      7.5     1.88      8.8     1.30      8.4     2.56      8.6     2.37     10.3     2.83      9.1     2.24      8.2
      Life.....................................     .05       .2      .08       .2      .03       .2      .02       .1      .05       .2      .04       .2      .06       .2      .04       .2
      Health...................................    2.21      7.8     3.26      7.0     1.79      8.4     1.25      8.1     2.40      8.0     2.23      9.7     2.63      8.5     2.12      7.7
      Short-term disability....................     .05       .2      .07       .2      .03       .2      .02       .1      .08       .3      .06       .3      .09       .3      .04       .2
      Long-term disability.....................     .04       .1      .08       .2      .03       .1     (5)      (6)       .03       .1      .04       .2      .04       .1      .04       .1

    Retirement and savings.....................    1.24      4.4     2.37      5.1      .70      3.3      .57      3.7     1.51      5.0      .91      4.0     1.43      4.6     1.20      4.4
      Defined benefit..........................     .75      2.7     1.41      3.0      .32      1.5      .44      2.8     1.04      3.5      .55      2.4      .83      2.7      .73      2.7
      Defined contribution.....................     .49      1.7      .95      2.0      .38      1.8      .14       .9      .47      1.6      .36      1.6      .60      1.9      .47      1.7

    Legally required benefits..................    2.23      7.9     3.09      6.6     1.68      7.9     1.44      9.3     3.04     10.2     2.21      9.7     2.83      9.1     2.10      7.6
      Social Security and Medicare.............    1.59      5.7     2.55      5.5     1.26      5.9      .92      6.0     1.71      5.7     1.30      5.7     1.76      5.7     1.56      5.7
        Social Security(7).....................    1.27      4.5     2.01      4.3     1.01      4.7      .74      4.8     1.38      4.6     1.05      4.6     1.42      4.6     1.24      4.5
        Medicare...............................     .32      1.1      .54      1.2      .25      1.2      .18      1.2      .33      1.1      .25      1.1      .34      1.1      .32      1.2
      Federal unemployment insurance...........     .03       .1      .02     (6)       .03       .2      .03       .2      .03       .1      .03       .1      .03       .1      .03       .1
      State unemployment insurance.............     .14       .5      .14       .3      .14       .6      .12       .8      .19       .6      .17       .7      .20       .7      .13       .5
      Workers' compensation....................     .47      1.7      .39       .8      .26      1.2      .37      2.4     1.12      3.7      .71      3.1      .84      2.7      .39      1.4

  1 Includes workers in the private nonfarm economy excluding households and the public sector excluding the Federal government.
  2 Includes mining, construction, and manufacturing. The agriculture, forestry, farming, and hunting sector is excluded.
  3 Includes utilities; wholesale trade; retail trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical
services; management of companies and enterprises; administrative and waste services; educational services;  health care and social assistance; arts, entertainment and recreation;
accommodation and food services; and other services, except public administration.
  4 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  5 Cost per hour worked is $0.01 or less.
  6 Less than .05 percent.
  7 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.




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 2007


                                                                                      Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally
                                                 sation  salaries   Total    Paid    mental  Insurance  ment   required
                                                                             leave     pay               and   benefits
                                                                                                       savings



                                                                         Cost per hour worked




Civilian workers(1)............................  $28.11   $19.62    $8.49    $1.96    $0.72    $2.34    $1.24    $2.23

              Occupational group

      Management, professional, and related....   46.67    32.82    13.85     3.76     1.14     3.49     2.37     3.09
        Management, business, and financial....   51.81    35.80    16.02     4.70     1.91     3.54     2.46     3.40
        Professional and related...............   44.68    31.67    13.01     3.39      .85     3.47     2.33     2.97
          Teachers(2)..........................   49.41    35.74    13.67     2.65      .15     4.59     3.41     2.88
            Primary, secondary, and special
             education school teachers.........   47.61    34.09    13.52     2.36      .15     5.01     3.40     2.60
          Registered nurses....................   44.12    31.17    12.95     3.60     1.49     2.95     1.56     3.35
      Sales and office.........................   21.36    15.19     6.18     1.42      .49     1.88      .70     1.68
        Sales and related......................   20.08    15.11     4.97     1.08      .53     1.21      .48     1.67
        Office and administrative support......   22.15    15.24     6.92     1.62      .46     2.30      .84     1.69
      Service..................................   15.41    10.93     4.47      .88      .28     1.30      .57     1.44
      Natural resources, construction, and
       maintenance.............................   29.90    20.27     9.64     1.57      .96     2.56     1.51     3.04
        Construction, extraction, farming,
         fishing, and forestry(3)..............   29.88    20.20     9.68     1.18      .97     2.51     1.71     3.31
        Installation, maintenance, and repair..   29.93    20.35     9.58     2.05      .94     2.61     1.27     2.70
      Production, transportation, and material
       moving..................................   22.92    15.22     7.70     1.41      .81     2.37      .91     2.21
        Production.............................   23.39    15.39     8.00     1.54      .98     2.53      .77     2.18
        Transportation and material moving.....   22.47    15.05     7.42     1.28      .64     2.22     1.04     2.24

                Industry group

      Education and health services............   33.12    23.33     9.79     2.39      .42     3.04     1.69     2.25
        Educational services...................   39.71    27.76    11.95     2.58      .15     4.15     2.71     2.35
          Elementary and secondary schools.....   39.45    27.43    12.02     2.21      .15     4.56     2.90     2.21
          Junior colleges, colleges, and
            universities.......................   42.41    29.65    12.76     3.64      .15     3.66     2.62     2.69
        Health care and social assistance......   28.24    20.05     8.19     2.25      .62     2.21      .94     2.17
          Hospitals............................   33.94    22.96    10.98     3.04     1.02     3.14     1.31     2.46

                                                                     Percent of total compensation




Civilian workers(1)............................   100.0     69.8     30.2      7.0      2.6      8.3      4.4      7.9

              Occupational group

      Management, professional, and related....   100.0     70.3     29.7      8.1      2.5      7.5      5.1      6.6
        Management, business, and financial....   100.0     69.1     30.9      9.1      3.7      6.8      4.7      6.6
        Professional and related...............   100.0     70.9     29.1      7.6      1.9      7.8      5.2      6.7
          Teachers(2)..........................   100.0     72.3     27.7      5.4       .3      9.3      6.9      5.8
            Primary, secondary, and special
             education school teachers.........   100.0     71.6     28.4      5.0       .3     10.5      7.1      5.5
          Registered nurses....................   100.0     70.7     29.3      8.2      3.4      6.7      3.5      7.6
      Sales and office.........................   100.0     71.1     28.9      6.6      2.3      8.8      3.3      7.9
        Sales and related......................   100.0     75.2     24.8      5.4      2.7      6.0      2.4      8.3
        Office and administrative support......   100.0     68.8     31.2      7.3      2.1     10.4      3.8      7.6
      Service..................................   100.0     71.0     29.0      5.7      1.8      8.4      3.7      9.3
      Natural resources, construction, and
       maintenance.............................   100.0     67.8     32.2      5.3      3.2      8.6      5.0     10.2
        Construction, extraction, farming,
         fishing, and forestry(3)..............   100.0     67.6     32.4      4.0      3.2      8.4      5.7     11.1
        Installation, maintenance, and repair..   100.0     68.0     32.0      6.8      3.2      8.7      4.2      9.0
      Production, transportation, and material
       moving..................................   100.0     66.4     33.6      6.1      3.5     10.3      4.0      9.7
        Production.............................   100.0     65.8     34.2      6.6      4.2     10.8      3.3      9.3
        Transportation and material moving.....   100.0     67.0     33.0      5.7      2.8      9.9      4.6     10.0

                Industry group

      Education and health services............   100.0     70.4     29.6      7.2      1.3      9.2      5.1      6.8
        Educational services...................   100.0     69.9     30.1      6.5       .4     10.5      6.8      5.9
          Elementary and secondary schools.....   100.0     69.5     30.5      5.6       .4     11.5      7.4      5.6
          Junior colleges, colleges, and
            universities.......................   100.0     69.9     30.1      8.6       .3      8.6      6.2      6.3
        Health care and social assistance......   100.0     71.0     29.0      8.0      2.2      7.8      3.3      7.7
          Hospitals............................   100.0     67.6     32.4      9.0      3.0      9.3      3.9      7.3

  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.




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 2007


                                                                         Occupational group(1)                            Industry group


                                                                     Management,          Sales
                 Compensation                          All          professional,          and             Service      Service-providing
                   component                         workers             and              office                                (2)
                                                                       related


                                                  Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent   Cost    Percent


Total compensation.............................  $37.73    100.0   $46.21    100.0   $25.93    100.0   $27.57    100.0   $37.77    100.0

  Wages and salaries...........................   25.04     66.4    31.83     68.9    16.03     61.8    16.72     60.6    25.08     66.4

  Total benefits...............................   12.69     33.6    14.38     31.1     9.90     38.2    10.86     39.4    12.69     33.6

    Paid leave.................................    2.97      7.9     3.36      7.3     2.40      9.2     2.53      9.2     2.97      7.9
      Vacation.................................    1.12      3.0     1.16      2.5     1.05      4.1     1.08      3.9     1.12      3.0
      Holiday..................................     .89      2.4      .97      2.1      .75      2.9      .80      2.9      .89      2.4
      Sick.....................................     .73      1.9      .94      2.0      .46      1.8      .50      1.8      .74      1.9
      Other....................................     .22       .6      .29       .6      .13       .5      .15       .5      .22       .6

    Supplemental pay...........................     .34       .9      .26       .6      .20       .8      .54      2.0      .34       .9
      Overtime and premium(3)..................     .17       .4      .07       .2      .11       .4      .34      1.2      .16       .4
      Shift differentials......................     .04       .1      .03       .1      .02       .1      .08       .3      .04       .1
      Nonproduction bonuses....................     .13       .3      .15       .3      .08       .3      .12       .4      .13       .3

    Insurance..................................    4.25     11.3     4.72     10.2     3.86     14.9     3.44     12.5     4.25     11.3
      Life.....................................     .07       .2      .08       .2      .05       .2      .05       .2      .07       .2
      Health...................................    4.11     10.9     4.56      9.9     3.75     14.5     3.34     12.1     4.12     10.9
      Short-term disability....................     .02       .1      .02     (4)       .02       .1      .02       .1      .02       .1
      Long-term disability.....................     .05       .1      .06       .1      .04       .2      .03       .1      .05       .1

    Retirement and savings.....................    2.86      7.6     3.41      7.4     1.80      6.9     2.55      9.2     2.87      7.6
      Defined benefit..........................    2.54      6.7     3.00      6.5     1.57      6.1     2.31      8.4     2.55      6.7
      Defined contribution.....................     .32       .9      .41       .9      .23       .9      .24       .9      .33       .9

    Legally required benefits..................    2.27      6.0     2.64      5.7     1.64      6.3     1.79      6.5     2.26      6.0
      Social Security and Medicare.............    1.77      4.7     2.18      4.7     1.27      4.9     1.23      4.4     1.77      4.7
        Social Security(5).....................    1.37      3.6     1.68      3.6     1.01      3.9      .95      3.4     1.37      3.6
        Medicare...............................     .40      1.1      .50      1.1      .26      1.0      .28      1.0      .40      1.1
      Federal unemployment insurance...........    (6)      (4)      (6)      (4)      (6)      (4)      (6)      (4)      (6)      (4)
      State unemployment insurance.............     .06       .2      .06       .1      .05       .2      .06       .2      .06       .2
      Workers' compensation....................     .43      1.1      .40       .9      .31      1.2      .51      1.8      .43      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 for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  4 Less than .05 percent.
  5 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  6 Cost per hour worked is $0.01 or less.




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 2007


                                                                                      Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally
                                                 sation  salaries   Total    Paid    mental  Insurance  ment   required
                                                                             leave     pay               and   benefits
                                                                                                       savings



                                                                         Cost per hour worked




State and local government workers.............  $37.73   $25.04   $12.69    $2.97    $0.34    $4.25    $2.86    $2.27

              Occupational group

      Management, professional, and related....   46.21    31.83    14.38     3.36      .26     4.72     3.41     2.64
        Professional and related...............   45.49    31.51    13.98     3.08      .24     4.71     3.38     2.57
          Teachers(1)..........................   51.80    36.87    14.92     2.77      .14     5.24     3.96     2.81
            Primary, secondary, and special
             education school teachers.........   50.60    35.94    14.66     2.47      .15     5.56     3.85     2.63
      Sales and office.........................   25.93    16.03     9.90     2.40      .20     3.86     1.80     1.64
        Office and administrative support......   26.11    16.09    10.02     2.43      .20     3.92     1.83     1.64
      Service..................................   27.57    16.72    10.86     2.53      .54     3.44     2.55     1.79

                Industry group

      Education and health services............   39.95    27.44    12.52     2.75      .21     4.43     2.86     2.27
        Educational services...................   40.30    27.81    12.49     2.59      .15     4.52     2.99     2.25
          Elementary and secondary schools.....   40.04    27.68    12.36     2.24      .15     4.74     3.06     2.18
          Junior colleges, colleges, and
            universities.......................   41.57    28.53    13.05     3.72      .15     3.84     2.82     2.52
        Health care and social assistance......   37.60    24.93    12.67     3.83      .63     3.82     2.00     2.40
          Hospitals............................   34.48    22.26    12.21     3.44      .74     3.93     1.85     2.26
      Public administration....................   35.29    21.78    13.51     3.46      .54     4.10     3.11     2.28

                                                                     Percent of total compensation




State and local government workers.............   100.0     66.4     33.6      7.9      0.9     11.3      7.6      6.0

              Occupational group

      Management, professional, and related....   100.0     68.9     31.1      7.3       .6     10.2      7.4      5.7
        Professional and related...............   100.0     69.3     30.7      6.8       .5     10.4      7.4      5.7
          Teachers(1)..........................   100.0     71.2     28.8      5.3       .3     10.1      7.6      5.4
            Primary, secondary, and special
             education school teachers.........   100.0     71.0     29.0      4.9       .3     11.0      7.6      5.2
      Sales and office.........................   100.0     61.8     38.2      9.2       .8     14.9      6.9      6.3
        Office and administrative support......   100.0     61.6     38.4      9.3       .8     15.0      7.0      6.3
      Service..................................   100.0     60.6     39.4      9.2      2.0     12.5      9.2      6.5

                Industry group

      Education and health services............   100.0     68.7     31.3      6.9       .5     11.1      7.2      5.7
        Educational services...................   100.0     69.0     31.0      6.4       .4     11.2      7.4      5.6
          Elementary and secondary schools.....   100.0     69.1     30.9      5.6       .4     11.8      7.6      5.4
          Junior colleges, colleges, and
            universities.......................   100.0     68.6     31.4      8.9       .4      9.2      6.8      6.1
        Health care and social assistance......   100.0     66.3     33.7     10.2      1.7     10.2      5.3      6.4
          Hospitals............................   100.0     64.6     35.4     10.0      2.1     11.4      5.4      6.5
      Public administration....................   100.0     61.7     38.3      9.8      1.5     11.6      8.8      6.5

  1 Includes postsecondary teachers; primary, secondary, and special education teachers; and other teachers and
instructors.




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
2007


                                                                                                   Occupational group                                                            Bargaining unit status


                                                                        Management,                                                   Natural           Production,
                 Compensation                           All            professional,           Sales                                 resources,       transportation,
                   component                          workers               and                 and               Service          construction,            and                Union              Nonunion
                                                                          related              office                                   and               material
                                                                                                                                    maintenance            moving


                                                   Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent


Total compensation.............................   $26.42    100.0     $46.87    100.0     $20.96    100.0     $13.17    100.0     $29.79    100.0     $22.73    100.0     $36.09    100.0     $25.29    100.0

  Wages and salaries...........................    18.67     70.7      33.24     70.9      15.11     72.1       9.87     74.9      20.34     68.3      15.15     66.6      22.34     61.9      18.24     72.1

  Total benefits...............................     7.75     29.3      13.63     29.1       5.85     27.9       3.30     25.1       9.44     31.7       7.58     33.4      13.75     38.1       7.05     27.9

    Paid leave.................................     1.79      6.8       3.93      8.4       1.33      6.4        .58      4.4       1.46      4.9       1.38      6.0       2.78      7.7       1.67      6.6
      Vacation.................................      .91      3.5       2.03      4.3        .65      3.1        .30      2.3        .78      2.6        .71      3.1       1.43      4.0        .85      3.4
      Holiday..................................      .59      2.2       1.26      2.7        .45      2.1        .18      1.4        .49      1.6        .49      2.1        .84      2.3        .56      2.2
      Sick.....................................      .22       .8        .50      1.1        .18       .9        .08       .6        .13       .4        .14       .6        .36      1.0        .20       .8
      Other....................................      .06       .2        .14       .3        .05       .2        .02       .1        .06       .2        .04       .2        .14       .4        .05       .2

    Supplemental pay...........................      .79      3.0       1.52      3.2        .51      2.5        .23      1.8        .99      3.3        .82      3.6       1.19      3.3        .74      2.9
      Overtime and premium(1)..................      .27      1.0        .20       .4        .15       .7        .14      1.0        .66      2.2        .50      2.2        .77      2.1        .21       .8
      Shift differentials......................      .07       .3        .14       .3        .02       .1        .04       .3        .05       .2        .10       .4        .18       .5        .06       .2
      Nonproduction bonuses....................      .45      1.7       1.18      2.5        .34      1.6        .06       .4        .28       .9        .22       .9        .24       .7        .47      1.9

    Insurance..................................     2.01      7.6       2.97      6.3       1.71      8.2        .91      6.9       2.44      8.2       2.30     10.1       4.17     11.6       1.76      6.9
      Life.....................................      .04       .2        .08       .2        .03       .2      (2)       (3)         .05       .2        .04       .2        .07       .2        .04       .2
      Health...................................     1.87      7.1       2.70      5.8       1.61      7.7        .87      6.6       2.28      7.7       2.16      9.5       3.90     10.8       1.63      6.5
      Short-term disability....................      .06       .2        .10       .2        .04       .2        .02       .1        .08       .3        .07       .3        .14       .4        .05       .2
      Long-term disability.....................      .04       .1        .09       .2        .03       .1      (2)       (3)         .02       .1        .04       .2        .06       .2        .04       .1

    Retirement and savings.....................      .95      3.6       1.92      4.1        .60      2.9        .21      1.6       1.44      4.8        .87      3.8       2.47      6.8        .78      3.1
      Defined benefit..........................      .43      1.6        .74      1.6        .21      1.0        .09       .7        .95      3.2        .50      2.2       1.78      4.9        .28      1.1
      Defined contribution.....................      .52      2.0       1.18      2.5        .39      1.9        .12       .9        .49      1.6        .37      1.6        .69      1.9        .50      2.0

    Legally required benefits..................     2.22      8.4       3.29      7.0       1.69      8.1       1.37     10.4       3.11     10.4       2.22      9.8       3.14      8.7       2.11      8.4
      Social Security and Medicare.............     1.56      5.9       2.71      5.8       1.26      6.0        .87      6.6       1.72      5.8       1.30      5.7       1.96      5.4       1.51      6.0
        Social Security(4).....................     1.25      4.7       2.15      4.6       1.02      4.8        .70      5.3       1.40      4.7       1.05      4.6       1.58      4.4       1.21      4.8
        Medicare...............................      .31      1.2        .56      1.2        .25      1.2        .16      1.2        .33      1.1        .25      1.1        .38      1.1        .30      1.2
      Federal unemployment insurance...........      .03       .1        .03       .1        .03       .2        .04       .3        .03       .1        .03       .1        .03       .1        .03       .1
      State unemployment insurance.............      .16       .6        .17       .4        .14       .7        .13      1.0        .20       .7        .17       .7        .22       .6        .15       .6
      Workers' compensation....................      .47      1.8        .38       .8        .25      1.2        .34      2.6       1.16      3.9        .72      3.1        .92      2.6        .42      1.7

  1 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.
  4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.




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 2007


                                                                     Goods-producing(1)                                                                                           Service-providing(2)


                                                                                                                    All                Trade,                                                   Professional         Education            Leisure
                 Compensation                        All goods-         Construction       Manufacturing          service-        transportation,       Information          Financial              and                 and                 and            Other services
                   component                        producing(1)                                                providing(2)            and                                  activities           business             health           hospitality
                                                                                                                                     utilities                                                    services            services


                                                   Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent     Cost    Percent


Total compensation.............................   $30.94    100.0     $29.73    100.0     $31.02    100.0     $25.30    100.0     $22.39    100.0     $39.48    100.0     $34.72    100.0     $31.14    100.0     $28.67    100.0     $11.62    100.0     $22.04    100.0

  Wages and salaries...........................    20.62     66.7      20.65     69.4      20.36     65.6      18.18     71.9      15.91     71.0      26.96     68.3      23.49     67.6      22.82     73.3      20.66     72.1       9.12     78.4      16.34     74.1

  Total benefits...............................    10.32     33.3       9.09     30.6      10.66     34.4       7.12     28.1       6.48     29.0      12.53     31.7      11.23     32.4       8.32     26.7       8.01     27.9       2.50     21.6       5.70     25.9

    Paid leave.................................     1.97      6.4       1.04      3.5       2.39      7.7       1.74      6.9       1.36      6.1       3.66      9.3       2.81      8.1       2.20      7.1       2.16      7.5        .40      3.4       1.37      6.2
      Vacation.................................     1.05      3.4        .58      1.9       1.25      4.0        .88      3.5        .70      3.1       1.84      4.6       1.43      4.1       1.11      3.6       1.08      3.8        .23      2.0        .64      2.9
      Holiday..................................      .71      2.3        .36      1.2        .86      2.8        .56      2.2        .43      1.9       1.08      2.7        .89      2.6        .75      2.4        .67      2.3        .12      1.0        .53      2.4
      Sick.....................................      .17       .5        .07       .2        .21       .7        .23       .9        .19       .8        .44      1.1        .38      1.1        .28       .9        .32      1.1        .04       .3        .16       .7
      Other....................................      .05       .2        .02       .1        .06       .2        .07       .3        .04       .2        .31       .8        .12       .3        .07       .2        .09       .3      (3)       (4)         .04       .2

    Supplemental pay...........................     1.27      4.1       1.04      3.5       1.33      4.3        .67      2.6        .55      2.5       1.09      2.8       1.83      5.3        .84      2.7        .55      1.9        .13      1.1        .47      2.1
      Overtime and premium(5)..................      .56      1.8        .61      2.1        .52      1.7        .20       .8        .27      1.2        .36       .9        .13       .4        .19       .6        .21       .7        .08       .7        .12       .5
      Shift differentials......................      .10       .3      (3)       (4)         .14       .4        .06       .2        .03       .1        .05       .1      (3)       (4)         .05       .2        .20       .7      (3)       (4)       (3)       (4)
      Nonproduction bonuses....................      .61      2.0        .42      1.4        .67      2.1        .41      1.6        .26      1.1        .68      1.7       1.69      4.9        .61      1.9        .14       .5        .05       .4        .34      1.6

    Insurance..................................     2.82      9.1       2.18      7.3       3.06      9.9       1.81      7.1       1.78      7.9       3.17      8.0       2.75      7.9       1.87      6.0       2.13      7.4        .61      5.3       1.40      6.4
      Life.....................................      .06       .2        .04       .1        .06       .2        .04       .1        .03       .2        .05       .1        .07       .2        .05       .2        .03       .1      (3)       (4)         .04       .2
      Health...................................     2.62      8.5       2.06      6.9       2.84      9.2       1.69      6.7       1.68      7.5       2.89      7.3       2.54      7.3       1.71      5.5       2.01      7.0        .59      5.0       1.30      5.9
      Short-term disability....................      .09       .3        .07       .2        .11       .3        .05       .2        .04       .2        .17       .4        .08       .2        .06       .2        .04       .1      (3)       (4)         .03       .1
      Long-term disability.....................      .04       .1      (3)       (4)         .05       .2        .04       .1        .03       .1        .07       .2        .06       .2        .05       .2        .05       .2      (3)       (4)         .03       .1

    Retirement and savings.....................     1.43      4.6       1.49      5.0       1.30      4.2        .84      3.3        .80      3.6       1.81      4.6       1.51      4.4        .96      3.1        .93      3.3        .11      1.0        .48      2.2
      Defined benefit..........................      .82      2.7        .97      3.3        .68      2.2        .34      1.3        .38      1.7       1.06      2.7        .59      1.7        .38      1.2        .27       .9        .02       .2        .14       .6
      Defined contribution.....................      .61      2.0        .51      1.7        .62      2.0        .50      2.0        .41      1.8        .75      1.9        .92      2.6        .58      1.9        .67      2.3        .09       .8        .34      1.5

    Legally required benefits..................     2.83      9.2       3.34     11.2       2.58      8.3       2.07      8.2       2.00      8.9       2.79      7.1       2.32      6.7       2.44      7.8       2.23      7.8       1.25     10.8       1.98      9.0
      Social Security and Medicare.............     1.76      5.7       1.71      5.7       1.77      5.7       1.51      6.0       1.32      5.9       2.27      5.8       1.94      5.6       1.85      5.9       1.71      6.0        .82      7.1       1.36      6.2
        Social Security(6).....................     1.42      4.6       1.38      4.6       1.42      4.6       1.21      4.8       1.07      4.8       1.82      4.6       1.53      4.4       1.47      4.7       1.38      4.8        .67      5.7       1.10      5.0
        Medicare...............................      .34      1.1        .33      1.1        .35      1.1        .30      1.2        .26      1.2        .46      1.2        .41      1.2        .37      1.2        .34      1.2        .16      1.3        .27      1.2
      Federal unemployment insurance...........      .03       .1        .03       .1        .03       .1        .03       .1        .04       .2        .03       .1        .03       .1        .03       .1        .03       .1        .04       .4        .03       .1
      State unemployment insurance.............      .20       .7        .25       .8        .19       .6        .14       .6        .14       .6        .20       .5        .15       .4        .18       .6        .13       .5        .12      1.0        .14       .6
      Workers' compensation....................      .84      2.7       1.36      4.6        .59      1.9        .38      1.5        .50      2.2        .29       .7        .21       .6        .38      1.2        .36      1.3        .27      2.3        .44      2.0

  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.
  3 Cost per hour worked is $0.01 or less.
  4 Less than .05 percent.
  5 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  6 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.




Table 7.   Employer costs per hour worked for employee compensation and costs as a percent of total compensation: Private industry workers, by census region and division, and area, December 2007


                                                                                                                                                                   Census region and division(1)                                                                                                                                      Area


                                                     Northeast                Northeast divisions                  South                              South divisions                             Midwest                  Midwest divisions                    West                     West divisions                 Metropolitan      Nonmetropolitan
                 Compensation                                                                                                                                                                                                                                                                                               area                area
                   component

                                                                        New England       Middle Atlantic                          South Atlantic    East South Central  West South Central                      East North Central  West North Central                           Mountain            Pacific
                                                   Cost    Percent                                             Cost    Percent                                                                 Cost    Percent                                             Cost    Percent                                             Cost    Percent     Cost    Percent

                                                                       Cost    Percent     Cost    Percent                         Cost    Percent     Cost    Percent     Cost    Percent                         Cost    Percent     Cost    Percent                         Cost    Percent     Cost    Percent


Total compensation.............................   $30.18    100.0     $30.38    100.0     $30.10    100.0     $23.64    100.0     $25.19    100.0     $20.05    100.0     $23.09    100.0     $25.63    100.0     $26.75    100.0     $23.18    100.0     $28.27    100.0     $24.21    100.0     $29.99    100.0     $27.69    100.0     $19.49    100.0

  Wages and salaries...........................    20.99     69.5      21.62     71.2      20.72     68.9      16.99     71.9      18.09     71.8      14.31     71.4      16.69     72.2      17.93     69.9      18.63     69.6      16.40     70.7      20.05     70.9      17.44     72.0      21.16     70.6      19.55     70.6      13.83     71.0

  Total benefits...............................     9.20     30.5       8.76     28.8       9.37     31.1       6.65     28.1       7.10     28.2       5.74     28.6       6.41     27.8       7.71     30.1       8.12     30.4       6.79     29.3       8.22     29.1       6.78     28.0       8.83     29.4       8.14     29.4       5.66     29.0

    Paid leave.................................     2.26      7.5       2.25      7.4       2.27      7.5       1.49      6.3       1.61      6.4       1.19      6.0       1.46      6.3       1.70      6.6       1.79      6.7       1.51      6.5       1.90      6.7       1.47      6.1       2.09      7.0       1.91      6.9       1.10      5.6
      Vacation.................................     1.13      3.7       1.14      3.7       1.13      3.7        .77      3.2        .82      3.3        .66      3.3        .73      3.2        .89      3.5        .92      3.4        .82      3.5        .98      3.5        .77      3.2       1.07      3.6        .98      3.5        .58      3.0
      Holiday..................................      .74      2.4        .77      2.5        .73      2.4        .49      2.1        .52      2.1        .38      1.9        .50      2.2        .57      2.2        .60      2.2        .49      2.1        .62      2.2        .49      2.0        .68      2.3        .63      2.3        .37      1.9
      Sick.....................................      .30      1.0        .26       .8        .31      1.0        .18       .8        .21       .8        .11       .6        .18       .8        .19       .7        .20       .7        .16       .7        .25       .9        .18       .7        .28       .9        .24       .9        .11       .6
      Other....................................      .10       .3        .09       .3        .11       .4        .05       .2        .06       .2        .04       .2        .05       .2        .06       .3        .07       .3        .04       .2        .04       .2        .03       .1        .05       .2        .07       .2        .04       .2

    Supplemental pay...........................     1.04      3.4        .86      2.8       1.12      3.7        .63      2.7        .63      2.5        .55      2.7        .68      3.0        .78      3.0        .84      3.1        .63      2.7        .80      2.8        .76      3.1        .82      2.7        .82      3.0        .58      3.0
      Overtime and premium(2)..................      .29      1.0        .27       .9        .30      1.0        .25      1.0        .25      1.0        .22      1.1        .27      1.2        .30      1.2        .31      1.2        .25      1.1        .26       .9        .23      1.0        .27       .9        .27      1.0        .29      1.5
      Shift differentials......................      .07       .2        .05       .2        .07       .2        .06       .3        .07       .3        .07       .4        .06       .2        .09       .3        .10       .4        .07       .3        .06       .2        .05       .2        .06       .2        .07       .3        .06       .3
      Nonproduction bonuses....................      .68      2.3        .53      1.8        .75      2.5        .32      1.4        .32      1.3        .26      1.3        .36      1.6        .39      1.5        .43      1.6        .31      1.4        .49      1.7        .47      2.0        .49      1.6        .49      1.8        .23      1.2

    Insurance..................................     2.25      7.5       2.10      6.9       2.31      7.7       1.74      7.3       1.80      7.1       1.72      8.6       1.64      7.1       2.15      8.4       2.28      8.5       1.87      8.1       2.05      7.2       1.75      7.2       2.17      7.2       2.08      7.5       1.61      8.3
      Life.....................................      .04       .1        .04       .1        .04       .1        .04       .2        .05       .2        .04       .2        .04       .2        .04       .2        .05       .2        .04       .2        .04       .1        .04       .1        .04       .1        .04       .2        .04       .2
      Health...................................     2.09      6.9       1.97      6.5       2.14      7.1       1.61      6.8       1.66      6.6       1.61      8.0       1.52      6.6       2.00      7.8       2.11      7.9       1.75      7.5       1.93      6.8       1.65      6.8       2.05      6.8       1.94      7.0       1.52      7.8
      Short-term disability....................      .08       .3        .05       .2        .09       .3        .05       .2        .05       .2        .04       .2        .04       .2        .07       .3        .07       .3        .05       .2        .04       .1        .03       .1        .04       .1        .06       .2        .04       .2
      Long-term disability.....................      .04       .1        .04       .1        .04       .1        .04       .2        .04       .2        .03       .2        .04       .2        .04       .2        .04       .2        .03       .1        .04       .1        .03       .1        .04       .1        .04       .2        .02       .1

    Retirement and savings.....................     1.14      3.8       1.05      3.4       1.18      3.9        .87      3.7       1.04      4.1        .57      2.9        .75      3.2        .93      3.6        .99      3.7        .79      3.4        .93      3.3        .71      2.9       1.03      3.4       1.02      3.7        .60      3.1
      Defined benefit..........................      .53      1.7        .44      1.4        .57      1.9        .36      1.5        .43      1.7        .22      1.1        .32      1.4        .46      1.8        .51      1.9        .36      1.5        .43      1.5        .27      1.1        .49      1.6        .46      1.7        .27      1.4
      Defined contribution.....................      .61      2.0        .61      2.0        .62      2.0        .51      2.2        .62      2.5        .35      1.8        .42      1.8        .47      1.8        .48      1.8        .43      1.9        .51      1.8        .44      1.8        .53      1.8        .56      2.0        .33      1.7

    Legally required benefits..................     2.50      8.3       2.51      8.2       2.50      8.3       1.92      8.1       2.02      8.0       1.70      8.5       1.87      8.1       2.15      8.4       2.23      8.3       1.98      8.5       2.53      9.0       2.09      8.6       2.72      9.1       2.30      8.3       1.77      9.1
      Social Security and Medicare.............     1.77      5.9       1.82      6.0       1.75      5.8       1.41      5.9       1.49      5.9       1.22      6.1       1.38      6.0       1.51      5.9       1.57      5.9       1.39      6.0       1.67      5.9       1.46      6.0       1.76      5.9       1.63      5.9       1.18      6.1
        Social Security(3).....................     1.42      4.7       1.46      4.8       1.40      4.7       1.13      4.8       1.19      4.7        .99      4.9       1.10      4.8       1.22      4.7       1.26      4.7       1.12      4.8       1.34      4.7       1.17      4.8       1.41      4.7       1.31      4.7        .96      4.9
        Medicare...............................      .35      1.2        .36      1.2        .35      1.2        .28      1.2        .30      1.2        .24      1.2        .27      1.2        .30      1.2        .31      1.2        .27      1.2        .33      1.2        .29      1.2        .35      1.2        .32      1.2        .23      1.2
      Federal unemployment insurance...........      .03       .1        .03       .1        .03       .1        .03       .1        .03       .1        .03       .2        .03       .1        .03       .1        .03       .1        .03       .1        .03       .1        .03       .1        .03       .1        .03       .1        .03       .2
      State unemployment insurance.............      .22       .7        .22       .7        .22       .7        .10       .4        .10       .4        .08       .4        .10       .5        .16       .6        .17       .6        .14       .6        .18       .7        .12       .5        .21       .7        .16       .6        .12       .6
      Workers' compensation....................      .48      1.6        .43      1.4        .49      1.6        .38      1.6        .40      1.6        .37      1.8        .36      1.6        .44      1.7        .45      1.7        .42      1.8        .64      2.3        .47      2.0        .72      2.4        .48      1.7        .43      2.2

  1 The States that comprise the census divisions are: New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont; Middle Atlantic: New Jersey, New York, and Pennsylvania; South Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South Carolina, Virginia, and West Virginia; East
South Central: Alabama, Kentucky, Mississippi, and Tennessee; West South Central: Arkansas, Louisiana, Oklahoma, and Texas; East North Central: Illinois, Indiana, Michigan, Ohio, and Wisconsin; West North Central: Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, and South Dakota; Mountain: Arizona, Colorado, Idaho, Montana, Nevada, New
Mexico, Utah, and Wyoming; and Pacific: Alaska, California, Hawaii, Oregon, and Washington.
  2 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  3 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.




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 2007


                                                                        1-99 workers                                            100 workers or more

                 Compensation
                   component                        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.............................   $22.03    100.0     $21.65    100.0     $23.12    100.0     $31.13    100.0     $26.40    100.0     $37.00    100.0

  Wages and salaries...........................    16.27     73.9      16.13     74.5      16.69     72.2      21.24     68.2      18.41     69.7      24.74     66.9

  Total benefits...............................     5.76     26.1       5.52     25.5       6.43     27.8       9.90     31.8       7.99     30.3      12.26     33.1

    Paid leave.................................     1.18      5.4       1.14      5.2       1.32      5.7       2.43      7.8       1.81      6.9       3.20      8.6
      Vacation.................................      .59      2.7        .57      2.6        .66      2.9       1.26      4.0        .92      3.5       1.68      4.5
      Holiday..................................      .42      1.9        .40      1.9        .45      2.0        .77      2.5        .61      2.3        .97      2.6
      Sick.....................................      .14       .6        .13       .6        .16       .7        .31      1.0        .22       .8        .42      1.1
      Other....................................      .03       .2        .03       .1        .04       .2        .09       .3        .06       .2        .13       .4

    Supplemental pay...........................      .58      2.7        .57      2.7        .62      2.7       1.00      3.2        .79      3.0       1.27      3.4
      Overtime and premium(1)..................      .20       .9        .18       .8        .26      1.1        .35      1.1        .31      1.2        .39      1.0
      Shift differentials......................      .02       .1      (2)       (3)         .04       .2        .12       .4        .07       .3        .18       .5
      Nonproduction bonuses....................      .36      1.7        .38      1.8        .31      1.3        .53      1.7        .40      1.5        .70      1.9

    Insurance..................................     1.42      6.4       1.32      6.1       1.69      7.3       2.64      8.5       2.20      8.3       3.19      8.6
      Life.....................................      .03       .1        .03       .1        .04       .2        .05       .2        .04       .2        .07       .2
      Health...................................     1.33      6.0       1.25      5.8       1.58      6.8       2.45      7.9       2.05      7.8       2.94      7.9
      Short-term disability....................      .03       .1        .03       .1        .04       .2        .08       .3        .06       .2        .10       .3
      Long-term disability.....................      .02       .1        .02       .1        .03       .1        .06       .2        .04       .1        .08       .2

    Retirement and savings.....................      .56      2.5        .51      2.4        .68      3.0       1.38      4.4        .96      3.6       1.89      5.1
      Defined benefit..........................      .19       .9        .15       .7        .31      1.3        .69      2.2        .45      1.7        .98      2.7
      Defined contribution.....................      .36      1.7        .36      1.7        .37      1.6        .69      2.2        .51      1.9        .91      2.5

    Legally required benefits..................     2.01      9.1       1.98      9.1       2.12      9.2       2.45      7.9       2.23      8.4       2.72      7.3
      Social Security and Medicare.............     1.34      6.1       1.32      6.1       1.40      6.0       1.80      5.8       1.54      5.8       2.12      5.7
        Social Security(4).....................     1.08      4.9       1.06      4.9       1.12      4.9       1.44      4.6       1.24      4.7       1.69      4.6
        Medicare...............................      .26      1.2        .26      1.2        .27      1.2        .36      1.1        .30      1.1        .42      1.1
      Federal unemployment insurance...........      .04       .2        .04       .2        .04       .2        .03       .1        .03       .1        .03       .1
      State unemployment insurance.............      .16       .7        .15       .7        .16       .7        .16       .5        .16       .6        .14       .4
      Workers' compensation....................      .48      2.2        .46      2.1        .53      2.3        .46      1.5        .49      1.9        .43      1.2

  1 Includes premium pay for work in addition to the regular work schedule (such as overtime, weekends, and holidays).
  2 Cost per hour worked is $0.01 or less.
  3 Less than .05 percent.
  4 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.




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 2007


                                                                                            Benefit costs

                                                        Total    Wages
                       Series                          compen-    and                      Supple-           Retire-  Legally
                                                       sation  salaries   Total    Paid    mental  Insurance  ment   required
                                                                                   leave     pay               and   benefits
                                                                                                             savings



                                                                               Cost per hour worked




All workers in private industry......................  $26.42   $18.67    $7.75    $1.79    $0.79    $2.01    $0.95    $2.22

      Management, professional, and related..........   46.87    33.24    13.63     3.93     1.52     2.97     1.92     3.29
        Management, business, and financial..........   52.14    36.24    15.90     4.66     2.22     3.30     2.24     3.49
        Professional and related.....................   44.25    31.75    12.50     3.56     1.18     2.80     1.77     3.19
      Sales and office...............................   20.96    15.11     5.85     1.33      .51     1.71      .60     1.69
        Sales and related............................   20.05    15.11     4.94     1.07      .54     1.19      .47     1.67
        Office and administrative support............   21.59    15.12     6.48     1.51      .50     2.07      .70     1.70
      Service........................................   13.17     9.87     3.30      .58      .23      .91      .21     1.37
      Natural resources, construction, and
       maintenance...................................   29.79    20.34     9.44     1.46      .99     2.44     1.44     3.11
        Construction, extraction, farming, fishing,
         and forestry(1).............................   29.84    20.33     9.51     1.05     1.01     2.40     1.66     3.40
        Installation, maintenance, and repair........   29.73    20.36     9.37     1.96      .97     2.49     1.18     2.75
      Production, transportation, and material moving   22.73    15.15     7.58     1.38      .82     2.30      .87     2.22
        Production...................................   23.24    15.32     7.92     1.51      .98     2.50      .75     2.18
        Transportation and material moving...........   22.22    14.98     7.24     1.23      .65     2.10     1.00     2.26

    All workers, goods-producing industries(2).......   30.94    20.62    10.32     1.97     1.27     2.82     1.43     2.83

      Management, professional, and related..........   53.63    36.05    17.58     4.74     2.40     3.83     2.91     3.70
      Sales and office...............................   26.61    18.51     8.10     1.80      .87     2.36      .95     2.12
      Natural resources, construction, and
       maintenance...................................   30.50    20.63     9.87     1.19     1.12     2.51     1.66     3.40
      Production, transportation, and material moving   24.53    15.83     8.70     1.62     1.08     2.82      .86     2.32

    All workers, service-providing industries(3).....   25.30    18.18     7.12     1.74      .67     1.81      .84     2.07

      Management, professional, and related..........   45.83    32.81    13.02     3.80     1.38     2.83     1.77     3.22
      Sales and office...............................   20.52    14.85     5.67     1.30      .49     1.66      .58     1.66
      Service........................................   13.09     9.83     3.26      .57      .23      .90      .20     1.36
      Natural resources, construction, and
       maintenance...................................   28.67    19.90     8.77     1.88      .80     2.33     1.10     2.65
      Production, transportation, and material moving   21.14    14.55     6.59     1.16      .58     1.84      .88     2.13

                                                                           Percent of total compensation




All workers in private industry......................   100.0     70.7     29.3      6.8      3.0      7.6      3.6      8.4

      Management, professional, and related..........   100.0     70.9     29.1      8.4      3.2      6.3      4.1      7.0
        Management, business, and financial..........   100.0     69.5     30.5      8.9      4.2      6.3      4.3      6.7
        Professional and related.....................   100.0     71.8     28.2      8.1      2.7      6.3      4.0      7.2
      Sales and office...............................   100.0     72.1     27.9      6.4      2.5      8.2      2.9      8.1
        Sales and related............................   100.0     75.4     24.6      5.4      2.7      6.0      2.3      8.3
        Office and administrative support............   100.0     70.0     30.0      7.0      2.3      9.6      3.2      7.9
      Service........................................   100.0     74.9     25.1      4.4      1.8      6.9      1.6     10.4
      Natural resources, construction, and
       maintenance...................................   100.0     68.3     31.7      4.9      3.3      8.2      4.8     10.4
        Construction, extraction, farming, fishing,
         and forestry(1).............................   100.0     68.1     31.9      3.5      3.4      8.0      5.6     11.4
        Installation, maintenance, and repair........   100.0     68.5     31.5      6.6      3.3      8.4      4.0      9.3
      Production, transportation, and material moving   100.0     66.6     33.4      6.0      3.6     10.1      3.8      9.8
        Production...................................   100.0     65.9     34.1      6.5      4.2     10.7      3.2      9.4
        Transportation and material moving...........   100.0     67.4     32.6      5.6      2.9      9.5      4.5     10.2

    All workers, goods-producing industries(2).......   100.0     66.7     33.3      6.4      4.1      9.1      4.6      9.2

      Management, professional, and related..........   100.0     67.2     32.8      8.8      4.5      7.1      5.4      6.9
      Sales and office...............................   100.0     69.5     30.5      6.7      3.3      8.9      3.6      8.0
      Natural resources, construction, and
       maintenance...................................   100.0     67.6     32.4      3.9      3.7      8.2      5.5     11.1
      Production, transportation, and material moving   100.0     64.5     35.5      6.6      4.4     11.5      3.5      9.4

    All workers, service-providing industries(3).....   100.0     71.9     28.1      6.9      2.6      7.1      3.3      8.2

      Management, professional, and related..........   100.0     71.6     28.4      8.3      3.0      6.2      3.9      7.0
      Sales and office...............................   100.0     72.4     27.6      6.3      2.4      8.1      2.8      8.1
      Service........................................   100.0     75.1     24.9      4.4      1.7      6.8      1.6     10.4
      Natural resources, construction, and
       maintenance...................................   100.0     69.4     30.6      6.6      2.8      8.1      3.8      9.3
      Production, transportation, and material moving   100.0     68.8     31.2      5.5      2.8      8.7      4.2     10.1

  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.




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 2007


                                                                                            Benefit costs

                                                        Total    Wages
                       Series                          compen-    and                      Supple-           Retire-  Legally
                                                       sation  salaries   Total    Paid    mental  Insurance  ment   required
                                                                                   leave     pay               and   benefits
                                                                                                             savings



                                                                               Cost per hour worked




    All workers, goods-producing industries(1).......  $30.94   $20.62   $10.32    $1.97    $1.27    $2.82    $1.43    $2.83

      Construction...................................   29.73    20.65     9.09     1.04     1.04     2.18     1.49     3.34
      Manufacturing..................................   31.02    20.36    10.66     2.39     1.33     3.06     1.30     2.58
        Aircraft manufacturing(2)....................   55.40    35.17    20.23     5.28     3.00     4.93     3.14     3.88

    All workers, service-providing industries(3).....   25.30    18.18     7.12     1.74      .67     1.81      .84     2.07

      Trade, transportation, and utilities...........   22.39    15.91     6.48     1.36      .55     1.78      .80     2.00
        Wholesale trade..............................   28.78    20.19     8.58     1.92      .93     2.45      .91     2.38
        Retail trade.................................   16.43    12.40     4.03      .78      .31     1.04      .35     1.54
        Transportation and warehousing...............   32.20    21.10    11.10     2.31      .76     3.23     1.85     2.96
        Utilities....................................   48.51    30.48    18.03     4.55     1.86     4.32     3.75     3.55
      Information....................................   39.48    26.96    12.53     3.66     1.09     3.17     1.81     2.79
      Financial activities...........................   34.72    23.49    11.23     2.81     1.83     2.75     1.51     2.32
        Finance and insurance........................   38.04    25.46    12.58     3.18     2.17     3.00     1.82     2.41
          Credit intermediation and related
           activities................................   33.16    22.44    10.72     2.80     1.43     2.78     1.58     2.13
          Insurance carriers and related activities..   37.14    25.03    12.11     3.10     1.45     3.13     1.93     2.50
        Real estate and rental and leasing...........   23.35    16.72     6.63     1.55      .66     1.91      .47     2.04
      Professional and business services.............   31.14    22.82     8.32     2.20      .84     1.87      .96     2.44
        Professional and technical services..........   42.92    31.14    11.78     3.51     1.24     2.67     1.36     2.99
        Administrative and waste services............   19.08    14.55     4.53      .82      .45      .99      .41     1.86
      Education and health services..................   28.67    20.66     8.01     2.16      .55     2.13      .93     2.23
        Educational services.........................   37.23    27.58     9.65     2.57      .14     2.64     1.56     2.75
          Junior colleges, colleges, and universities   43.95    31.72    12.23     3.50      .15     3.31     2.25     3.02
        Health care and social assistance............   27.33    19.57     7.75     2.10      .61     2.05      .84     2.15
      Leisure and hospitality........................   11.62     9.12     2.50      .40      .13      .61      .11     1.25
        Accommodation and food services..............   10.92     8.57     2.35      .35      .11      .58      .10     1.20
      Other services.................................   22.04    16.34     5.70     1.37      .47     1.40      .48     1.98

                                                                           Percent of total compensation




    All workers, goods-producing industries(1).......   100.0     66.7     33.3      6.4      4.1      9.1      4.6      9.2

      Construction...................................   100.0     69.4     30.6      3.5      3.5      7.3      5.0     11.2
      Manufacturing..................................   100.0     65.6     34.4      7.7      4.3      9.9      4.2      8.3
        Aircraft manufacturing(2)....................   100.0     63.5     36.5      9.5      5.4      8.9      5.7      7.0

    All workers, service-providing industries(3).....   100.0     71.9     28.1      6.9      2.6      7.1      3.3      8.2

      Trade, transportation, and utilities...........   100.0     71.0     29.0      6.1      2.5      7.9      3.6      8.9
        Wholesale trade..............................   100.0     70.2     29.8      6.7      3.2      8.5      3.1      8.3
        Retail trade.................................   100.0     75.5     24.5      4.7      1.9      6.4      2.1      9.4
        Transportation and warehousing...............   100.0     65.5     34.5      7.2      2.4     10.0      5.7      9.2
        Utilities....................................   100.0     62.8     37.2      9.4      3.8      8.9      7.7      7.3
      Information....................................   100.0     68.3     31.7      9.3      2.8      8.0      4.6      7.1
      Financial activities...........................   100.0     67.6     32.4      8.1      5.3      7.9      4.4      6.7
        Finance and insurance........................   100.0     66.9     33.1      8.4      5.7      7.9      4.8      6.3
          Credit intermediation and related
           activities................................   100.0     67.7     32.3      8.4      4.3      8.4      4.8      6.4
          Insurance carriers and related activities..   100.0     67.4     32.6      8.3      3.9      8.4      5.2      6.7
        Real estate and rental and leasing...........   100.0     71.6     28.4      6.6      2.8      8.2      2.0      8.7
      Professional and business services.............   100.0     73.3     26.7      7.1      2.7      6.0      3.1      7.8
        Professional and technical services..........   100.0     72.5     27.5      8.2      2.9      6.2      3.2      7.0
        Administrative and waste services............   100.0     76.2     23.8      4.3      2.4      5.2      2.1      9.7
      Education and health services..................   100.0     72.1     27.9      7.5      1.9      7.4      3.3      7.8
        Educational services.........................   100.0     74.1     25.9      6.9       .4      7.1      4.2      7.4
          Junior colleges, colleges, and universities   100.0     72.2     27.8      8.0       .3      7.5      5.1      6.9
        Health care and social assistance............   100.0     71.6     28.4      7.7      2.2      7.5      3.1      7.9
      Leisure and hospitality........................   100.0     78.4     21.6      3.4      1.1      5.3      1.0     10.8
        Accommodation and food services..............   100.0     78.5     21.5      3.2      1.0      5.3       .9     11.0
      Other services.................................   100.0     74.1     25.9      6.2      2.1      6.4      2.2      9.0

  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.




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 2007


                                                                                            Benefit costs

                                                        Total    Wages
                       Series                          compen-    and                      Supple-           Retire-  Legally
                                                       sation  salaries   Total    Paid    mental  Insurance  ment   required
                                                                                   leave     pay               and   benefits
                                                                                                             savings



                                                                               Cost per hour worked




  All full-time workers in private industry..........  $29.99   $20.86    $9.13    $2.18    $0.95    $2.40    $1.17    $2.42

      Management, professional, and related..........   48.28    33.96    14.32     4.20     1.60     3.13     2.08     3.31
        Management, business, and financial..........   52.52    36.44    16.08     4.74     2.25     3.33     2.27     3.50
        Professional and related.....................   45.82    32.52    13.30     3.89     1.22     3.02     1.97     3.20
      Sales and office...............................   24.05    17.03     7.01     1.69      .66     2.09      .75     1.83
        Sales and related............................   26.37    19.49     6.88     1.66      .83     1.71      .69     2.00
        Office and administrative support............   22.87    15.78     7.08     1.70      .57     2.29      .78     1.75
      Service........................................   15.65    11.17     4.48      .90      .35     1.42      .32     1.49
      Natural resources, construction, and
       maintenance...................................   30.16    20.51     9.65     1.50     1.02     2.50     1.50     3.13
        Construction, extraction, farming, fishing,
         and forestry(1).............................   30.04    20.41     9.63     1.06     1.03     2.43     1.71     3.40
        Installation, maintenance, and repair........   30.32    20.64     9.68     2.04     1.02     2.59     1.24     2.79
      Production, transportation, and material moving   24.33    16.07     8.26     1.56      .91     2.51      .96     2.32
        Production...................................   23.87    15.62     8.25     1.59     1.03     2.63      .79     2.21
        Transportation and material moving...........   24.91    16.65     8.26     1.51      .77     2.34     1.18     2.45

  All part-time workers in private industry..........   14.67    11.45     3.21      .48      .23      .72      .24     1.55

      Management, professional, and related..........   35.91    27.69     8.22     1.79      .93     1.67      .71     3.13
        Professional and related.....................   35.95    27.70     8.25     1.83      .93     1.64      .69     3.15
      Sales and office...............................   12.90    10.11     2.80      .40      .14      .71      .23     1.31
        Sales and related............................   10.82     8.72     2.10      .22      .11      .44      .15     1.18
        Office and administrative support............   16.05    12.21     3.84      .67      .20     1.11      .35     1.50
      Service........................................   10.28     8.35     1.93      .21      .10      .31      .08     1.24
      Production, transportation, and material moving   14.09    10.14     3.95      .40      .29     1.19      .37     1.69
        Transportation and material moving...........   14.33    10.07     4.27      .42      .30     1.40      .44     1.70

                                                                           Percent of total compensation




  All full-time workers in private industry..........   100.0     69.6     30.4      7.3      3.2      8.0      3.9      8.1

      Management, professional, and related..........   100.0     70.3     29.7      8.7      3.3      6.5      4.3      6.9
        Management, business, and financial..........   100.0     69.4     30.6      9.0      4.3      6.3      4.3      6.7
        Professional and related.....................   100.0     71.0     29.0      8.5      2.7      6.6      4.3      7.0
      Sales and office...............................   100.0     70.8     29.2      7.0      2.7      8.7      3.1      7.6
        Sales and related............................   100.0     73.9     26.1      6.3      3.1      6.5      2.6      7.6
        Office and administrative support............   100.0     69.0     31.0      7.4      2.5     10.0      3.4      7.6
      Service........................................   100.0     71.4     28.6      5.7      2.2      9.1      2.1      9.5
      Natural resources, construction, and
       maintenance...................................   100.0     68.0     32.0      5.0      3.4      8.3      5.0     10.4
        Construction, extraction, farming, fishing,
         and forestry(1).............................   100.0     67.9     32.1      3.5      3.4      8.1      5.7     11.3
        Installation, maintenance, and repair........   100.0     68.1     31.9      6.7      3.3      8.6      4.1      9.2
      Production, transportation, and material moving   100.0     66.1     33.9      6.4      3.8     10.3      4.0      9.5
        Production...................................   100.0     65.4     34.6      6.7      4.3     11.0      3.3      9.3
        Transportation and material moving...........   100.0     66.8     33.2      6.1      3.1      9.4      4.8      9.8

  All part-time workers in private industry..........   100.0     78.1     21.9      3.3      1.6      4.9      1.6     10.6

      Management, professional, and related..........   100.0     77.1     22.9      5.0      2.6      4.6      2.0      8.7
        Professional and related.....................   100.0     77.1     22.9      5.1      2.6      4.6      1.9      8.8
      Sales and office...............................   100.0     78.3     21.7      3.1      1.1      5.5      1.8     10.2
        Sales and related............................   100.0     80.6     19.4      2.0      1.0      4.1      1.4     10.9
        Office and administrative support............   100.0     76.1     23.9      4.2      1.2      6.9      2.2      9.4
      Service........................................   100.0     81.2     18.8      2.0       .9      3.0       .7     12.0
      Production, transportation, and material moving   100.0     72.0     28.0      2.8      2.1      8.5      2.7     12.0
        Transportation and material moving...........   100.0     70.2     29.8      2.9      2.1      9.8      3.1     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.




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 2007


                                                                                      Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally
                                                 sation  salaries   Total    Paid    mental  Insurance  ment   required
                                                                             leave     pay               and   benefits
                                                                                                       savings



                                                                         Cost per hour worked




  All full-time workers in private industry....  $29.99   $20.86    $9.13    $2.18    $0.95    $2.40    $1.17    $2.42

    Goods-producing(1).........................   31.33    20.81    10.52     2.02     1.30     2.89     1.46     2.85
      Construction.............................   30.01    20.73     9.28     1.07     1.07     2.25     1.53     3.36
      Manufacturing............................   31.46    20.60    10.86     2.44     1.36     3.13     1.33     2.60

    Service-providing(2).......................   29.53    20.87     8.66     2.24      .84     2.24     1.07     2.28
      Trade, transportation, and utilities.....   26.72    18.73     7.99     1.82      .72     2.17     1.02     2.27
      Information..............................   42.10    28.53    13.57     3.90     1.21     3.52     2.03     2.91
      Financial activities.....................   37.15    24.98    12.17     3.10     2.03     2.95     1.66     2.44
      Professional and business services.......   34.74    25.17     9.57     2.65      .94     2.19     1.17     2.61
      Education and health services............   30.20    21.46     8.75     2.46      .59     2.38     1.08     2.24
      Leisure and hospitality..................   14.37    10.75     3.62      .74      .21     1.10      .19     1.37
      Other services...........................   25.31    18.20     7.10     1.79      .63     1.86      .65     2.17

  All part-time workers in private industry....   14.67    11.45     3.21      .48      .23      .72      .24     1.55

    Service-providing(2).......................   14.58    11.38     3.20      .48      .23      .72      .24     1.53
      Trade, transportation, and utilities.....   12.75     9.63     3.12      .35      .18      .89      .30     1.40
      Professional and business services.......   16.23    13.08     3.15      .35      .46      .53      .10     1.71
      Education and health services............   24.11    18.29     5.82     1.28      .43     1.39      .51     2.21
      Leisure and hospitality..................    8.94     7.52     1.42      .07      .05      .13      .03     1.14

                                                                     Percent of total compensation




  All full-time workers in private industry....   100.0     69.6     30.4      7.3      3.2      8.0      3.9      8.1

    Goods-producing(1).........................   100.0     66.4     33.6      6.5      4.1      9.2      4.7      9.1
      Construction.............................   100.0     69.1     30.9      3.6      3.6      7.5      5.1     11.2
      Manufacturing............................   100.0     65.5     34.5      7.8      4.3     10.0      4.2      8.3

    Service-providing(2).......................   100.0     70.7     29.3      7.6      2.8      7.6      3.6      7.7
      Trade, transportation, and utilities.....   100.0     70.1     29.9      6.8      2.7      8.1      3.8      8.5
      Information..............................   100.0     67.8     32.2      9.3      2.9      8.4      4.8      6.9
      Financial activities.....................   100.0     67.2     32.8      8.3      5.5      7.9      4.5      6.6
      Professional and business services.......   100.0     72.5     27.5      7.6      2.7      6.3      3.4      7.5
      Education and health services............   100.0     71.0     29.0      8.1      1.9      7.9      3.6      7.4
      Leisure and hospitality..................   100.0     74.8     25.2      5.2      1.5      7.7      1.3      9.5
      Other services...........................   100.0     71.9     28.1      7.1      2.5      7.3      2.6      8.6

  All part-time workers in private industry....   100.0     78.1     21.9      3.3      1.6      4.9      1.6     10.6

    Service-providing(2).......................   100.0     78.0     22.0      3.3      1.6      5.0      1.6     10.5
      Trade, transportation, and utilities.....   100.0     75.5     24.5      2.7      1.4      7.0      2.4     11.0
      Professional and business services.......   100.0     80.6     19.4      2.1      2.9      3.3       .6     10.5
      Education and health services............   100.0     75.9     24.1      5.3      1.8      5.8      2.1      9.2
      Leisure and hospitality..................   100.0     84.1     15.9       .8       .6      1.5       .3     12.7

  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.




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 2007


                                                                                      Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally
                                                 sation  salaries   Total    Paid    mental  Insurance  ment   required
                                                                             leave     pay               and   benefits
                                                                                                       savings



                                                                         Cost per hour worked




    All workers, goods-producing industries(1)   $30.94   $20.62   $10.32    $1.97    $1.27    $2.82    $1.43    $2.83

    1-99 workers...............................   26.42    18.47     7.95     1.16     1.05     2.04      .93     2.77
      1-49 workers.............................   25.61    18.17     7.44     1.06     1.07     1.80      .74     2.77
      50-99 workers............................   28.42    19.20     9.21     1.41      .99     2.63     1.41     2.78
    100 workers or more........................   34.84    22.48    12.36     2.67     1.46     3.49     1.86     2.89
      100-499 workers..........................   29.34    19.31    10.03     1.85     1.11     3.02     1.41     2.64
      500 workers or more......................   42.21    26.73    15.48     3.77     1.93     4.11     2.46     3.21

    Union......................................   38.76    23.17    15.59     2.44     1.64     4.82     3.07     3.62
    Nonunion...................................   29.08    20.01     9.06     1.86     1.18     2.34     1.04     2.65

    All workers, service-providing
     industries(2).............................   25.30    18.18     7.12     1.74      .67     1.81      .84     2.07

    1-99 workers...............................   21.08    15.80     5.28     1.19      .49     1.28      .48     1.85
      1-49 workers.............................   20.83    15.71     5.13     1.15      .47     1.22      .47     1.81
      50-99 workers............................   21.82    16.07     5.75     1.30      .52     1.46      .51     1.95
    100 workers or more........................   30.08    20.88     9.20     2.36      .87     2.40     1.24     2.32
      100-499 workers..........................   25.53    18.14     7.38     1.80      .69     1.96      .83     2.11
      500 workers or more......................   35.61    24.21    11.40     3.04     1.09     2.94     1.74     2.58

    Union......................................   34.55    21.85    12.69     2.97      .93     3.80     2.13     2.86
    Nonunion...................................   24.47    17.85     6.62     1.63      .64     1.63      .72     2.00

                                                                     Percent of total compensation




    All workers, goods-producing industries(1)    100.0     66.7     33.3      6.4      4.1      9.1      4.6      9.2

    1-99 workers...............................   100.0     69.9     30.1      4.4      4.0      7.7      3.5     10.5
      1-49 workers.............................   100.0     71.0     29.0      4.1      4.2      7.0      2.9     10.8
      50-99 workers............................   100.0     67.6     32.4      5.0      3.5      9.2      4.9      9.8
    100 workers or more........................   100.0     64.5     35.5      7.7      4.2     10.0      5.3      8.3
      100-499 workers..........................   100.0     65.8     34.2      6.3      3.8     10.3      4.8      9.0
      500 workers or more......................   100.0     63.3     36.7      8.9      4.6      9.7      5.8      7.6

    Union......................................   100.0     59.8     40.2      6.3      4.2     12.4      7.9      9.3
    Nonunion...................................   100.0     68.8     31.2      6.4      4.1      8.0      3.6      9.1

    All workers, service-providing
     industries(2).............................   100.0     71.9     28.1      6.9      2.6      7.1      3.3      8.2

    1-99 workers...............................   100.0     74.9     25.1      5.6      2.3      6.1      2.3      8.8
      1-49 workers.............................   100.0     75.4     24.6      5.5      2.3      5.9      2.2      8.7
      50-99 workers............................   100.0     73.7     26.3      6.0      2.4      6.7      2.3      9.0
    100 workers or more........................   100.0     69.4     30.6      7.9      2.9      8.0      4.1      7.7
      100-499 workers..........................   100.0     71.1     28.9      7.1      2.7      7.7      3.2      8.2
      500 workers or more......................   100.0     68.0     32.0      8.5      3.1      8.3      4.9      7.3

    Union......................................   100.0     63.3     36.7      8.6      2.7     11.0      6.2      8.3
    Nonunion...................................   100.0     73.0     27.0      6.7      2.6      6.7      2.9      8.2

  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.




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 2007


                                                                                      Benefit costs

                                                  Total    Wages
                    Series                       compen-    and                      Supple-           Retire-  Legally
                                                 sation  salaries   Total    Paid    mental  Insurance  ment   required
                                                                             leave     pay               and   benefits
                                                                                                       savings



                                                                         Cost per hour worked



  Health care and social assistance............  $27.33   $19.57    $7.75    $2.10    $0.61    $2.05    $0.84    $2.15

      Management, professional, and related....   39.37    28.44    10.93     3.22      .91     2.54     1.33     2.93
        Registered nurses......................   43.66    30.78    12.89     3.68     1.57     2.86     1.43     3.35
      Sales and office.........................   20.57    14.45     6.12     1.55      .36     1.95      .62     1.63
      Service..................................   15.65    11.06     4.59      .96      .37     1.49      .32     1.44

    Hospitals..................................   33.83    23.11    10.72     2.96     1.08     2.97     1.20     2.50

      Management, professional, and related....   41.82    29.04    12.79     3.80     1.40     3.05     1.47     3.07
        Registered nurses......................   45.26    31.20    14.06     4.08     1.88     3.13     1.62     3.36
      Service..................................   19.44    12.48     6.96     1.39      .62     2.76      .66     1.53

    Nursing and residential care facilities....   18.97    13.77     5.20     1.28      .45     1.38      .28     1.81

      Management, professional, and related....   29.54    21.69     7.85     2.23      .72     1.77      .53     2.61
      Service..................................   14.43    10.34     4.09      .86      .36     1.21      .18     1.48

      Nursing care facilities(1)...............   19.74    14.43     5.31     1.34      .53     1.31      .28     1.86

      Management, professional, and related....   31.88    23.78     8.10     2.31      .90     1.55      .51     2.83
      Service..................................   14.90    10.67     4.23      .94      .41     1.22      .19     1.48

                                                                     Percent of total compensation



  Health care and social assistance............   100.0     71.6     28.4      7.7      2.2      7.5      3.1      7.9

      Management, professional, and related....   100.0     72.2     27.8      8.2      2.3      6.5      3.4      7.4
        Registered nurses......................   100.0     70.5     29.5      8.4      3.6      6.5      3.3      7.7
      Sales and office.........................   100.0     70.2     29.8      7.5      1.8      9.5      3.0      7.9
      Service..................................   100.0     70.7     29.3      6.2      2.4      9.5      2.1      9.2

    Hospitals..................................   100.0     68.3     31.7      8.8      3.2      8.8      3.6      7.4

      Management, professional, and related....   100.0     69.4     30.6      9.1      3.4      7.3      3.5      7.4
        Registered nurses......................   100.0     68.9     31.1      9.0      4.2      6.9      3.6      7.4
      Service..................................   100.0     64.2     35.8      7.1      3.2     14.2      3.4      7.9

    Nursing and residential care facilities....   100.0     72.6     27.4      6.7      2.4      7.3      1.5      9.5

      Management, professional, and related....   100.0     73.4     26.6      7.5      2.4      6.0      1.8      8.8
      Service..................................   100.0     71.7     28.3      6.0      2.5      8.4      1.2     10.2

      Nursing care facilities(1)...............   100.0     73.1     26.9      6.8      2.7      6.6      1.4      9.4

      Management, professional, and related....   100.0     74.6     25.4      7.2      2.8      4.9      1.6      8.9
      Service..................................   100.0     71.6     28.4      6.3      2.7      8.2      1.2     10.0

  1 Data are available beginning with December 2006.

Note: The sum of individual items may not equal totals due to rounding.




                                          TECHNICAL NOTE

     Employer Costs for Employee Compensation (ECEC) measures the average cost to employers for
wages and salaries and benefits per employee hour worked.

     Wages and salaries are defined as the hourly straight-time wage rate or, for workers not paid
on an hourly basis, straight-time earnings divided by the corresponding hours.  Straight-time wage
and salary rates are total earnings before payroll deductions and include production bonuses,
incentive earnings, commission payments, and cost-of-living adjustments.  Not included in
straight-time earnings are nonproduction bonuses such as end-of-year payments, shift differentials,
and premium pay for overtime and for work on weekends and holidays; these payments are included
in the benefits component.

     Benefits include:  Paid leave-vacations, holidays, sick leave, and other leave; supplemental
pay-premium pay for work in addition to the regular work schedule (such as overtime, weekends and
holidays), shift differentials, and nonproduction bonuses (such as referral bonuses and attendance
bonuses); insurance benefits-life, health, short-term disability, and long-term disability;
retirement and savings benefits-defined benefit and defined contribution plans; and legally
required benefits-Social Security, Medicare, federal and state unemployment insurance, and workers’
compensation.

     Employer Costs for Employee Compensation includes data for the civilian economy, which includes
data from both private industry and state and local government.  Excluded from private industry are
the self-employed and farm and private household workers.  Federal government workers are excluded
from the public sector.  The private industry series and the state and local government series
provide data for the two sectors separately.

     The cost levels for this quarter were collected from a probability sample of approximately
57,600 occupations selected from a sample of about 12,200 establishments in private industry and
approximately 11,900 occupations from a sample of about 2,000 establishments in state and local
governments.  This quarter, the state and local government sample, which is replaced less frequently
than the private industry sample, was replaced in its entirety.  As a result of this replacement,
the number of state and local government occupations and establishments increased substantially
this quarter.  The private industry sample is rotated over approximately 5 years, which makes the
sample more representative of the economy and reduces respondent burden.  Data are collected for
the pay period including the 12th day of the survey months of March, June, September, and December.
The sample is replaced on a cross-area, cross-industry basis.

     When respondents do not provide all the data needed, a procedure for assigning missing values
is used.  This imputation procedure is comparable to that used for the Employment Cost Index (ECI).
For a description, see "Accounting for missing data in the Employment Cost Index," in the April 2006
issue of the Monthly Labor Review at http://www.bls.gov/opub/mlr/2006/04/art4abs.htm.

     The ECEC percent of total compensation estimates are calculated from cost aggregates and then
rounded to the published level of precision.  This method provides the most precise estimates of
the percent of total compensation; however, estimates of the percentage of total compensation
calculated from the published cost estimates may differ slightly from those calculated from the
unpublished cost aggregates.

     Beginning with this release, sample establishments are classified by the industry categories
based on the 2007 North American Industry Classification System (NAICS).  Prior to this release,
the 2002 NAICS classification system was used.  Differences between the two NAICS systems did not
affect any of the published series.  Within a sample establishment, specific job categories are
selected and classified into about 800 occupational classifications according to the 2000 Standard
Occupational Classification (SOC) system.  Individual occupations are combined to represent one of
ten intermediate aggregations, such as professional and related occupations, or one of five
higher-level aggregations such as management, professional, and related occupations.  Both the
NAICS and the SOC classification systems are defined by the US Office of Management and
Budget (OMB).  For more detailed information on NAICS and SOC, including background definitions,
see the BLS Web sites: www.bls.gov/bls/naics.htm and www.bls.gov/soc/home.htm.

     The state and local government sample consists of 152 areas that represent the Nation’s 361
metropolitan statistical areas and 573 micropolitan statistical areas as defined by OMB in
June 2003 and the remaining portions of the 50 states.  The private industry sample consists of
151 metropolitan areas and nonmetropolitan areas that represent the Nation’s 326 metropolitan
statistical areas as defined by OMB in 1994 and the remaining portions of the 50 states.
Metropolitan areas are defined as Metropolitan Statistical Areas (MSAs) or Consolidated Metropolitan
Statistical Areas (CMSAs).  Nonmetropolitan areas are counties and other geographic designations
that do not fit the metropolitan area definition.  The private industry sample will begin the
conversion to June 2003 OMB area definitions in the future.

     Current employment weights are used to calculate cost levels.  These weights are derived from
two BLS programs:  the Quarterly Census of Employment and Wages (QCEW) and the Current Employment
Statistics (CES).  Combined, these programs provide the appropriate industry coverage and currency
of data needed to match the ECEC.  For more information on these changes, see "Changes in
Calculations for the BLS Employer Costs for Employee Compensation Data, March 2007," at
http://www.bls.gov/ncs/ect/sp/ececcalc.pdf.  In most instances, private industry employment
weights used in the ECEC were total employment estimates for 2-digit industry groups, such as
utilities (NAICS 22) or wholesale trade (NAICS 42).  In a few cases, more detailed private industry
employment weights were used.  These include 4-digit educational establishments -- elementary and
secondary schools (6111), junior colleges (6112), and colleges and universities (6113) -- as well as
the 6-digit aircraft manufacturing industry (336411).  For state and local governments, a more
aggregated level was used reflecting the level of detail published by the CES program.  For both
private and government establishments, the employment data were apportioned based on the sampling
weights assigned to the Employment Cost Index (ECI) sample.

     The ECI, which measures the change in employer costs for employee compensation, is calculated
with fixed 2002 employment counts to prevent employment shifts among occupations and industries
from influencing the changes.  Therefore, changes over time in the Employer Costs for Employee
Compensation survey will differ from those in the ECI.

     Historical ECEC data are available in three listings, all available at:
http://www.bls.gov/ect/#tables.  The first historical listing covers data for the March references
periods from 1986 to 2002.  These data use the Standard Industrial Classification (SIC) and
Census of Population classification systems.  The second listing contains data for the March,
June, September, and December reference periods from June 2002 to December 2003.  These data
also are based on the SIC and Census of Population classification systems.  The final listing
includes data for March 2004 to the current reference period.  These are based on the NAICS and
SOC classification systems.  Also, data and related articles are included in the bulletin,
Employer Costs for Employee Compensation, 1986-99 (Bulletin 2526), available upon request by
calling (202) 691-6199 or by email to:  NCSinfo@bls.gov.

     Beginning with the March 2004 quarter, historical data are available based on the 2002 North
American Industry Classification System and the 2000 Standard Occupational Classification.
The new historical tables are available on the Internet site http://www.bls.gov/ncs/ect/home.htm
or upon request.  Information on how costs are calculated appears in "Measuring Trends in the
Structure and Levels of Employer Costs for Employee Compensation," Compensation and Working
Conditions, Summer 1997, at http://www.bls.gov/opub/cwc/archive/summer1997art1.pdf.  An article
on changes in employer compensation costs, "Tracking Changes in Benefit Costs," appears in
Compensation and Working Conditions, Spring 1999, at
http://www.bls.gov/opub/cwc/archive/spring1999brief3.pdf.

Relative Standard Errors

     Because the ECEC is a sample survey, it is subject to sampling errors.  Sampling errors are
differences that occur between the results computed from a sample of observations and those
computed from all observations in the population.  The estimates derived from different samples
selected using the same sample design may differ from one another.  A measure of the variation
among these differing estimates is the standard error.  It can be used to measure the precision
with which an estimate from a particular sample approximates the expected result of all possible
samples.  For more information on the calculation procedure, see "Changes in Variance Estimation
Calculations for the BLS Employer Costs for Employee Compensation Data, March 2007," at
http://www.bls.gov/ncs/ect/sp/ececvmet.pdf.  The chances are about 68 out of 100 that an estimate
from the survey differs from a complete population figure by less than the standard error.  The
chances are about 90 out of 100 that this difference would be less than 1.6 times the standard
error.  All the statements of comparisons appearing in this publication are significant at a 1.6
standard error level or better, unless otherwise indicated.  This means that for differences
cited, the estimated difference is greater than 1.6 times the standard error of the difference.
The relative standard errors (RSE) for all estimates are available shortly after the release
is issued at http://www.bls.gov/ncs/ect/#tables.

     For a more detailed explanation of relative standard errors, see "Measuring Trends in the
Structure and Levels of Employer Costs for Employee Compensation," Compensation and Working
Conditions, Summer 1997, at http://www.bls.gov/opub/cwc/archive/summer1997art1.pdf.  For a
detailed explanation of how to use standard error data to analyze differences in changes over
time, see "Analyzing Year-to-Year Changes in Employer Costs for Employee Compensation,"
Compensation and Working Conditions, Spring 1998, at
http://www.bls.gov/opub/cwc/archive/spring1998art3.pdf.  This article supplements an article from
the Summer 1997 issue of Compensation and Working Conditions, "Explaining the Differential Growth
Rates of the ECI and ECEC," available at http://www.bls.gov/opub/cwc/archive/summer1997art2.pdf
which examined how differences in the construction of these measures contribute to differing
trends.

     Standard errors relate to differences that occur from sampling errors, but not from
nonsampling errors.  Nonsampling errors are not measured and include survey nonresponse and
data collection and processing errors.  Survey nonresponse occurs when sample members are
unwilling or unable to participate in the survey.  Data collection errors include inaccurate
data by respondents and definitional difficulties.  Processing errors include errors in recording,
coding, and entering data.  Although nonsampling errors are not measured, BLS quality assurance
programs include procedures for reducing such errors.  These procedures include data collection
reinterviews, observed interviews, computer data edits, and systematic review of reports on which
data are recorded.  Extensive field economist training also is conducted to maintain high data
collection standards.

Comparing private and public sector data

     Aggregate compensation cost levels in state and local government should not be directly
compared with those in private industry.  Differences between these sectors stem from factors
such as variation in work activities and occupational structures.  Manufacturing and sales, for
example, make up a large part of private industry work activities, but are rare in state and local
government.  Professional and administrative support occupations (including teachers) account for
two-thirds of the state and local government workforce, compared with one-half of private industry.

     A detailed examination of differences in compensation levels and trends between private
industry and state and local government may be found in "Cost of Employee Compensation in Public
and Private Sectors," Monthly Labor Review, May 1993, on the BLS Internet site
http://www.bls.gov/opub/mlr/1993/05/contents.htm and "Compensation Cost Trends in Private Industry
and State and Local Governments," Compensation and Working Conditions, Fall 1999, at
http://www.bls.gov/opub/cwc/archive/fall1999art2.pdf.

Obtaining information

     Articles, bulletins, and other information may be obtained by calling (202) 691-6199, sending
e-mail to NCSinfo@bls.gov, or visiting the Internet site http://www.bls.gov/ect.  Information
in this release will be made available to sensory impaired individuals upon request.
Voice phone: (202) 691-5200; Federal Relay Service Number:  1-800-877-8339.


Last Modified Date: March 12, 2008
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