Table 25. Pretax benefits:1 Access, State and local government workers, National Compensation
Survey, March 2008

(All workers = 100 percent)

Characteristics

Health
savings
account

Section 125 cafetaria benefits

Cash or
deferred
arrangements
with no
employer
contributions

Flexible
benefits

Dependent
care
reimbursement
account

Healthcare
reimbursement
account

All workers

20

34

52

59

54

Worker characteristics

Management, professional, and related

20

35

55

62

56

    Professional and related

20

34

54

62

55

        Teachers

19

34

49

59

54

            Primary, secondary, and special education
             school teachers

16

35

50

58

52

        Registered nurses

21

42

68

71

52

Service

18

28

47

52

49

    Protective service

18

29

54

57

53

Sales and office

19

35

53

60

56

    Office and administrative support

19

35

54

60

57

Natural resources, construction, and maintenance

22

38

51

57

54

Production, transportation, and material moving

19

35

40

42

50

Full time

21

36

56

63

59

Part time

12

18

30

35

30

Union

17

31

54

62

59

Nonunion

22

36

50

56

51

Average wage within the following percentiles:2

    Less than 10

15

23

32

38

35

    10 to under 25

18

36

49

55

49

    25 to under 50

20

33

56

60

56

    50 to under 75

22

38

58

64

57

    75 to under 90

22

38

58

65

59

    90 or greater

19

28

51

63

62

Establishment characteristics

Service-providing industries

19

33

52

59

54

    Education and health services

21

35

53

62

55

        Educational services

20

35

51

61

55

            Elementary and secondary schools

17

35

49

58

51

            Junior colleges, colleges, and universities

30

36

60

71

69

        Health care and social assistance

22

39

62

68

51

            Hospitals

22

45

66

69

52

    Public administration

18

32

54

57

54

1 to 99 workers

17

24

33

39

38

    1 to 49 workers

17

22

31

36

35

    50 to 99 workers

17

26

36

43

43

100 workers or more

20

35

55

62

57

    100 to 499 workers

12

27

40

42

46

    500 workers or more

23

38

60

69

60

State government

29

35

69

74

74

Local government

17

33

46

54

48

Geographic areas

New England

12

6

28

34

46

Middle Atlantic

3

34

46

73

East North Central

22

19

35

44

55

West North Central

34

61

66

40

South Atlantic

29

47

66

71

47

East South Central

44

33

43

42

West South Central

15

35

62

66

63

Mountain

21

41

70

75

57

Pacific

22

48

65

69

53

1See the Technical Note for definitions.

2The percentile groupings are based on the average wage for each occupation surveyed, which may include workers both above and below the threshold. The percentile values are based on the estimates published in the "National Compensation Survey: Occupational Earnings in the United States, 2007." See Technical Note for more details.

NOTE: Dash indicates no workers in this category or data did not meet publication criteria.