According to just-released U.S. Bureau of Labor Statistics, the percentage of employer-paid benefits amounts, on average, to 29 percent of compensation costs, or $8.20 per hour worked.
Combined with an average wage of $19.68, the total compensation costs are $27.88 per hour worked.
The total compensation cost was $27.46 in March 2009, with $8.02 attributed to the cost of benefits per hour worked
The largest costs are made up of legally required insurance benefits — Social Security, Medicare, unemployment insurance and workers’ compensation — averaging $2.31 per hour worked for private-industry employers
Health-benefit costs averaged $2.10 per hour worked, while paid-leave benefits — including vacations, holidays, sick leave and personal leave — averaged $1.88 per hour worked.
Defined-benefit and defined-contributions plans amounted to 99 cents. Supplemental pay — overtime, premium pay, shift differentials and nonproduction bonuses — averaged 78 cents.
Life, short-term disability and long-term disability averaged 14 cents.
More information on costs for the federal workforce as well as state and local governments is here (PDF). Some breakout information — by industry, union vs. nonunion, geographic region, full or part-time employee, etc. — is available from BLS here (PDF).