Table 3. State and local government, by major occupational and industry group


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, June 2008


                                                                         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.............................  $38.30    100.0   $47.09    100.0   $26.29    100.0   $28.23    100.0   $38.35    100.0

  Wages and salaries...........................   25.19     65.8    32.04     68.0    16.27     61.9    17.11     60.6    25.23     65.8

  Total benefits...............................   13.11     34.2    15.05     32.0    10.03     38.1    11.12     39.4    13.12     34.2

    Paid leave.................................    3.17      8.3     3.74      7.9     2.38      9.0     2.55      9.0     3.17      8.3
      Vacation.................................    1.12      2.9     1.14      2.4     1.06      4.0     1.10      3.9     1.12      2.9
      Holiday..................................    1.04      2.7     1.24      2.6      .76      2.9      .82      2.9     1.04      2.7
      Sick.....................................     .79      2.1     1.04      2.2      .46      1.8      .50      1.8      .79      2.1
      Personal.................................     .22       .6      .31       .7      .10       .4      .12       .4      .22       .6

    Supplemental pay...........................     .35       .9      .27       .6      .21       .8      .56      2.0      .35       .9
      Overtime and premium(3)..................     .17       .5      .08       .2      .11       .4      .35      1.3      .17       .4
      Shift differentials......................     .05       .1      .03       .1      .02       .1      .08       .3      .05       .1
      Nonproduction bonuses....................     .13       .3      .16       .3      .08       .3      .12       .4      .13       .3

    Insurance..................................    4.34     11.3     4.84     10.3     3.93     14.9     3.53     12.5     4.35     11.3
      Life.....................................     .09       .2      .13       .3      .05       .2      .05       .2      .09       .2
      Health...................................    4.17     10.9     4.61      9.8     3.82     14.5     3.43     12.1     4.17     10.9
      Short-term disability....................     .02       .1      .02       .1      .02       .1      .02       .1      .02       .1
      Long-term disability.....................     .05       .1      .07       .1      .04       .2      .03       .1      .05       .1

    Retirement and savings.....................    2.97      7.7     3.55      7.5     1.84      7.0     2.65      9.4     2.97      7.8
      Defined benefit..........................    2.65      6.9     3.16      6.7     1.61      6.1     2.41      8.5     2.65      6.9
      Defined contribution.....................     .32       .8      .39       .8      .23       .9      .24       .9      .32       .8

    Legally required benefits..................    2.28      6.0     2.65      5.6     1.67      6.3     1.84      6.5     2.28      6.0
      Social Security and Medicare.............    1.78      4.6     2.19      4.6     1.28      4.9     1.25      4.4     1.78      4.6
        Social Security(4).....................    1.38      3.6     1.68      3.6     1.02      3.9      .97      3.4     1.38      3.6
        Medicare...............................     .41      1.1      .51      1.1      .27      1.0      .28      1.0      .41      1.1
      Federal unemployment insurance...........    (5)      (6)      (5)      (6)      (5)      (6)      (5)      (6)      (5)      (6)
      State unemployment insurance.............     .06       .2      .06       .1      .06       .2      .06       .2      .06       .2
      Workers' compensation....................     .44      1.2      .40       .8      .33      1.2      .53      1.9      .44      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 Comprises the Old-Age, Survivors, and Disability Insurance (OASDI) program.
  5 Cost per hour worked is $0.01 or less.
  6 Less than .05 percent.

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Last Modified Date: September 10, 2008