from the Bureau of Labor Statistics
Employer costs for employee compensation averaged $35.87 per hour worked in December 2017. Wages and salaries averaged $24.49 per hour worked and accounted for 68.3 percent of these costs, while benefit costs averaged $11.38 and accounted for the remaining 31.7 percent.
Total employer compensation costs for private industry workers averaged $33.72 per hour worked in December 2017. Total employer compensation costs for state and local government workers averaged $49.19 per hour worked in December 2017.
Supplemental pay includes employer costs for employee nonproduction bonuses, overtime and premium pay, and shift differentials. Nonproduction bonuses such as holiday bonuses and cash profit sharing are given at the discretion of the employer and not tied to a production formula. Overtime and premium pay includes pay for work in addition to the regular work schedule. Shift differentials are extra payments for working a non-traditional work schedule.
