Economic News Release

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, June 2008


                                                                        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.............................   $22.26    100.0     $21.75    100.0     $23.66    100.0     $31.73    100.0     $27.02    100.0     $37.56    100.0

  Wages and salaries...........................    16.44     73.8      16.24     74.6      16.99     71.8      21.64     68.2      18.83     69.7      25.13     66.9

  Total benefits...............................     5.83     26.2       5.52     25.4       6.67     28.2      10.09     31.8       8.20     30.3      12.43     33.1

    Paid leave.................................     1.19      5.3       1.12      5.2       1.36      5.7       2.44      7.7       1.82      6.7       3.20      8.5
      Vacation.................................      .59      2.7        .56      2.6        .68      2.9       1.26      4.0        .93      3.4       1.68      4.5
      Holiday..................................      .42      1.9        .40      1.8        .46      1.9        .78      2.4        .61      2.3        .98      2.6
      Sick.....................................      .14       .6        .13       .6        .17       .7        .31      1.0        .22       .8        .43      1.1
      Personal.................................      .03       .2        .03       .1        .05       .2        .09       .3        .06       .2        .12       .3

    Supplemental pay...........................      .60      2.7        .58      2.7        .65      2.7       1.08      3.4        .87      3.2       1.33      3.5
      Overtime and premium(1)..................      .20       .9        .18       .8        .27      1.1        .36      1.1        .33      1.2        .39      1.1
      Shift differentials......................      .02       .1      (2)       (3)         .04       .2        .12       .4        .07       .3        .19       .5
      Nonproduction bonuses....................      .37      1.7        .39      1.8        .34      1.4        .60      1.9        .48      1.8        .75      2.0

    Insurance..................................     1.45      6.5       1.33      6.1       1.80      7.6       2.71      8.5       2.27      8.4       3.26      8.7
      Life.....................................      .03       .1        .03       .1        .04       .2        .05       .2        .04       .2        .07       .2
      Health...................................     1.37      6.1       1.25      5.8       1.68      7.1       2.52      7.9       2.12      7.9       3.01      8.0
      Short-term disability....................      .03       .1        .03       .1        .05       .2        .08       .3        .06       .2        .11       .3
      Long-term disability.....................      .02       .1        .02       .1        .02       .1        .05       .2        .04       .1        .08       .2

    Retirement and savings.....................      .56      2.5        .50      2.3        .73      3.1       1.38      4.3        .97      3.6       1.89      5.0
      Defined benefit..........................      .20       .9        .15       .7        .34      1.4        .67      2.1        .44      1.6        .95      2.5
      Defined contribution.....................      .36      1.6        .35      1.6        .39      1.7        .71      2.2        .53      2.0        .94      2.5

    Legally required benefits..................     2.03      9.1       1.98      9.1       2.15      9.1       2.48      7.8       2.26      8.4       2.75      7.3
      Social Security and Medicare.............     1.36      6.1       1.33      6.1       1.43      6.0       1.84      5.8       1.57      5.8       2.17      5.8
        Social Security(4).....................     1.09      4.9       1.07      4.9       1.15      4.9       1.47      4.6       1.26      4.7       1.74      4.6
        Medicare...............................      .27      1.2        .26      1.2        .28      1.2        .36      1.2        .31      1.1        .43      1.2
      Federal unemployment insurance...........      .04       .2        .04       .2        .04       .1        .03       .1        .03       .1        .03       .1
      State unemployment insurance.............      .15       .7        .15       .7        .15       .6        .15       .5        .16       .6        .14       .4
      Workers' compensation....................      .48      2.2        .47      2.1        .53      2.2        .46      1.5        .50      1.8        .41      1.1

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