Benefits are accounting for a growing portion of employers' total compensation costs, according to a report by the Bureau of Labor Statistics.

In March 2004, private industry employer compensation costs averaged $23.29 per hour worked, according to the bureau. Wages and salaries averaged $16.64 per hour (71.5 percent), while benefits averaged $6.65 (28.5 percent).

Wages and salaries, as a percentage of total compensation in the private sector, have dropped in the past five years from 73.0 percent of total compensation in March 1999.

Employer costs for paid leave averaged $1.50 per hour worked (6.4 percent), supplemental pay averaged 66 cents (2.8 percent), insurance benefits averaged $1.65 (7.1 percent), retirement and savings averaged 80 cents (3.4 percent), and legally required benefits, such as Social Security and Medicare, averaged $2.01 (8.6 percent) per hour worked.

Total compensation costs ranged from $11.66 for service workers to $40.23 for management, professional, and related workers. Total compensation costs averaged $18.42 for sales and office workers, $20.21 for production, transportation, and material moving workers, and $26.55 for natural resources, construction, and maintenance workers. Employer costs for total compensation were higher for union workers, averaging $31.94 per hour, than for nonunion workers, averaging $22.28.

Total compensation costs were $19.47 per hour worked in establishments with fewer than 100 workers, less than the compensation costs for establishments with 100 workers or more, $27.81. Establishments with fewer than 50 workers averaged $19.37, those with 50-99 workers averaged $19.81, those with 100- 499 employees averaged $23.91, and those with 500 or more employees averaged $32.54.