US Department of Labor - Employer costs for employee compensation

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Employer costs for employee compensation averaged $27.54 per hour worked in December 2006, the U.S. Department of Labor's Bureau of Labor Statistics has reported. Wages and salaries, which averaged $19.24 per hour, accounted for 69.9% of these costs, while benefits, which averaged $8.30 per hour, accounted for the remaining 30.1%.

The survey measures employer costs for wages, salaries, and employee benefits for non-farm private and state and local government workers.

Employer costs for insurance benefits - life, health, and disability - averaged $2.26 per hour (8.2% of total compensation). Legally required benefits, including Social Security, Medicare, unemployment insurance, and workers' compensation, averaged $2.20 per hour (8.0% of total compensation); paid leave benefits (vacations, holidays, sick leave, and other leave) averaged $1.94 (7.0%); and retirement and savings benefits averaged $1.21 (4.4%) per hour worked. Link

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