Table 2. Retirement benefits: Access, participation, and take-up rates,1 civilian workers,2 National Compensation Survey,
March 2015
(All workers = 100 percent)
All retirement benefits3
Characteristics
Access
All workers .............................................................
Participation
Defined benefit
Take-up
rate
Access
Participation
Defined contribution
Take-up
rate
Access
Participation
Take-up
rate
69
53
77
28
24
86
57
39
68
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Registered nurses .........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Construction, extraction, farming, fishing, and
forestry .............................................................
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
83
85
82
84
71
75
69
74
85
88
84
87
42
37
43
71
36
31
37
61
86
84
86
87
66
77
61
37
50
64
44
18
75
83
71
50
95
83
46
79
72
68
74
69
84
68
30
62
52
39
60
56
88
82
64
79
72
57
80
81
89
36
17
54
22
12
28
31
80
31
15
49
18
8
23
29
90
87
90
91
80
64
83
95
31
74
35
43
64
63
64
56
11
54
17
19
43
35
47
41
35
73
49
45
67
55
74
73
64
73
72
75
68
52
59
54
59
50
82
81
76
79
73
35
28
25
22
27
33
26
21
20
23
95
95
86
88
85
46
65
62
70
53
33
49
42
51
34
71
74
69
73
64
Full time .................................................................
Part time ................................................................
80
38
64
20
81
54
33
11
29
8
87
75
66
30
47
14
72
46
Union .....................................................................
Nonunion ...............................................................
94
65
85
48
90
74
83
19
75
15
91
82
46
59
29
41
64
69
Average wage within the following categories:4
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
42
31
71
81
89
90
22
12
53
68
79
80
52
40
75
83
88
90
8
4
22
36
50
49
6
3
19
31
44
42
73
58
86
87
87
86
37
28
60
66
71
75
17
10
40
49
56
60
46
37
67
74
79
80
Goods-producing industries ...................................
75
61
82
26
23
89
70
53
77
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
68
77
86
89
87
71
91
91
52
63
76
80
76
54
78
84
76
82
88
89
87
76
85
92
28
41
72
84
54
21
45
87
24
36
62
75
43
18
39
79
85
87
87
89
79
87
85
91
55
53
36
26
61
64
79
34
37
34
19
9
42
45
59
16
67
65
54
36
70
70
75
46
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 2. Retirement benefits: Access, participation, and take-up rates,1 civilian workers,2 National Compensation Survey,
March 2015—continued
(All workers = 100 percent)
All retirement benefits3
Characteristics
Access
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
Participation
Defined benefit
Take-up
rate
Access
Participation
Defined contribution
Take-up
rate
Access
Participation
Take-up
rate
52
46
67
86
81
91
36
33
46
69
61
79
70
71
69
81
75
87
11
8
17
44
29
60
9
7
14
38
24
52
86
88
82
86
84
87
47
44
59
66
69
64
32
30
38
46
46
46
67
68
65
69
68
72
70
71
70
69
70
72
67
73
71
75
64
65
64
57
56
57
52
53
52
50
57
56
58
50
46
51
80
79
81
75
75
72
75
78
78
78
77
71
80
32
28
34
27
28
26
26
27
28
27
27
22
29
28
24
30
23
23
22
22
23
24
22
23
18
25
88
87
88
85
84
84
88
85
86
81
87
82
88
56
57
56
59
62
56
55
62
61
64
50
53
49
40
42
39
38
40
36
37
43
42
46
36
35
36
71
73
70
65
65
63
67
69
68
71
71
66
74
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 The take-up rate is an estimate of the percentage of workers with access to a plan who participate in the plan, rounded for presentation. See Technical Note for more details.
2 Includes workers in the private nonfarm economy except those in private households, and workers in the public sector, except the federal government. See Technical Note for further
explanation.
3 Includes defined benefit pension plans and defined contribution retirement plans. Workers are considered as having access or as participating if they have access to or are participating
in at least one of these plan types.
4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold.
The categories were formed using percentile estimates generated using wage data for March 2015.
Note: For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 3. Retirement benefit combinations: Access, civilian
workers,1 National Compensation Survey, March 2015
(All workers = 100 percent)
Characteristics
All workers .............................................................
Defined
Defined
Defined
benefit and
benefit only contribution
defined
only
contribution
16
12
41
24
28
22
23
17
9
21
47
41
48
39
14
Worker characteristics
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Registered nurses .........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Construction, extraction, farming, fishing, and
forestry .............................................................
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
24
27
6
17
14
8
18
19
65
9
11
37
8
4
10
12
7
47
29
26
50
56
46
38
17
20
15
17
13
18
8
10
5
15
29
45
47
53
41
Full time .................................................................
Part time ................................................................
20
4
14
7
46
27
Union .....................................................................
Nonunion ...............................................................
34
13
49
6
11
46
Average wage within the following categories:2
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
3
1
11
20
32
34
5
3
11
16
18
15
34
26
49
45
39
41
Goods-producing industries ...................................
20
6
49
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
15
17
22
21
28
14
33
30
13
24
50
63
26
7
13
57
40
36
14
5
33
50
46
4
Establishment characteristics
See footnotes at end of table.
Table 3. Retirement benefit combinations: Access, civilian
workers,1 National Compensation Survey, March 2015—continued
(All workers = 100 percent)
Characteristics
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
Defined
Defined
Defined
benefit and
benefit only contribution
defined
only
contribution
6
6
9
25
16
34
4
3
9
19
12
27
41
38
50
42
52
30
18
14
19
16
19
11
13
17
18
16
13
10
14
14
14
15
11
8
16
12
10
10
11
14
12
15
38
43
36
43
42
46
42
45
44
48
38
43
35
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Includes workers in the private nonfarm economy except those in private households, and
workers in the public sector, except the federal government. See Technical Note for further explanation.
2 Surveyed occupations are classified into wage categories based on the average wage for the
occupation, which may include workers with earnings both above and below the threshold. The
categories were formed using percentile estimates generated using wage data for March 2015.
Note: For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee
Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 5. Defined benefit retirement plans: Open, soft and hard freeze plans, civilian
workers,1 National Compensation Survey, March 2015
(All workers participating in defined benefit plans = 100 percent)
Soft freeze3
Characteristics
All workers .............................................................
Open plans2
All
participants
still accruing
benefits
Some
participants
still accruing
benefits
Hard freeze4
53
40
1
6
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Registered nurses .........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Construction, extraction, farming, fishing, and
forestry .............................................................
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
47
52
45
42
46
36
50
58
1
2
1
–
5
10
4
–
42
56
54
46
52
57
51
65
57
34
44
53
36
24
38
31
–
–
–
–
2
4
1
–
–
–
–
–
10
15
9
–
79
50
62
53
69
20
43
29
32
26
–
–
2
–
2
–
–
8
–
4
Full time .................................................................
Part time ................................................................
52
60
41
36
1
1
6
3
Union .....................................................................
Nonunion ...............................................................
55
50
43
38
(5)
2
1
10
Average wage within the following categories:6
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
57
69
55
55
49
46
37
28
36
38
44
46
1
–
1
1
2
2
5
–
7
6
5
7
Goods-producing industries ...................................
60
28
3
9
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
51
45
40
40
38
59
56
41
42
52
60
59
60
32
35
59
1
(5)
(5)
–
–
–
–
–
5
3
(5)
–
–
–
–
–
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 5. Defined benefit retirement plans: Open, soft and hard freeze plans, civilian
workers,1 National Compensation Survey, March 2015—continued
(All workers participating in defined benefit plans = 100 percent)
Soft freeze3
Characteristics
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
Open plans2
All
participants
still accruing
benefits
Some
participants
still accruing
benefits
Hard freeze4
63
62
65
50
53
49
28
27
29
43
37
46
1
2
–
1
3
1
8
9
–
6
7
5
52
47
53
53
58
45
48
57
59
53
48
51
47
39
44
38
42
36
52
47
35
33
39
45
39
47
2
1
2
1
1
–
1
1
1
–
–
–
–
7
8
7
4
5
–
4
7
8
–
–
–
–
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Includes workers in the private nonfarm economy except those in private households, and workers in the public sector,
except the federal government. See Technical Note for further explanation.
2 Plans open to new participants.
3 New employees are not allowed in the plan. Benefit accruals may continue for existing participants.
4 Participants in these plans stop accruing benefits on the date the plan is frozen. The benefit the employee receives is
calculated as of the day the plan was frozen.
5 Less than 0.5.
6 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may
include workers with earnings both above and below the threshold. The categories were formed using percentile estimates
generated using wage data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this category or data did
not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee
Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 6. Defined benefit frozen retirement plans:1 Selected attributes,
civilian workers,2 National Compensation Survey, March 2015
(All workers participating in frozen defined benefit plans = 100 percent)
Time since plan closed to new workers or
stopped accruing benefits3
Characteristics
1 year
All workers .............................................................
2 to 5 years
Greater than
5 years
2
46
51
2
1
2
1
49
42
51
61
49
57
47
38
2
4
5
–
2
–
2
3
60
42
61
73
44
–
49
46
39
55
35
–
54
88
48
51
3
2
3
–
2
64
38
21
–
25
32
59
76
78
74
Full time .................................................................
Part time ................................................................
2
–
46
–
51
50
Union .....................................................................
Nonunion ...............................................................
2
2
62
35
36
62
Average wage within the following categories:4
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
2
–
4
2
2
1
35
–
51
45
47
46
63
78
46
53
51
53
Goods-producing industries ...................................
3
22
75
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
2
3
2
2
–
–
4
2
50
57
60
60
63
–
39
70
48
40
37
39
–
48
57
28
Worker characteristics
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Registered nurses .........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Construction, extraction, farming, fishing, and
forestry .............................................................
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
Establishment characteristics
See footnotes at end of table.
Table 6. Defined benefit frozen retirement plans:1 Selected attributes,
civilian workers,2 National Compensation Survey, March
2015—continued
(All workers participating in frozen defined benefit plans = 100 percent)
Time since plan closed to new workers or
stopped accruing benefits3
Characteristics
1 year
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
2 to 5 years
Greater than
5 years
–
–
–
2
1
3
–
–
–
47
38
52
56
55
56
50
61
46
–
–
–
4
4
–
–
1
–
1
2
–
3
–
52
–
39
55
–
–
41
–
38
62
54
65
53
–
54
57
41
52
83
58
57
61
35
–
32
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Plans closed to new workers or plans that cease accruals for some or all plan participants.
2 Includes workers in the private nonfarm economy except those in private households, and workers in the
public sector, except the federal government. See Technical Note for further explanation.
3 The length of time is calculated based on the year the plan was modified. For example, plans frozen
after January 2014 are included in the "1 year" column. Those frozen between 2010 and 2013 are included in
the "2 to 5 year" column and plans frozen before 2010 are included in the "Greater than 5 years" column.
4 Surveyed occupations are classified into wage categories based on the average wage for the
occupation, which may include workers with earnings both above and below the threshold. The categories
were formed using percentile estimates generated using wage data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this
category or data did not meet publication criteria. For definitions of major plans, key provisions, and related
terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, civilian workers,2 National Compensation
Survey, March 2015
(All workers participating in frozen defined benefit plans = 100 percent)
Alternatives to frozen plans3
Characteristics
All workers .............................................................
No
Alternatives
alternative to to frozen
frozen plans
plans
Enhanced
Modified
existing
New defined
existing
New defined
defined
contribution
defined
benefit plan
contribution
plan
benefit plan
plan
Other
5
95
55
15
14
23
(4)
Worker characteristics
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Teachers:
Primary, secondary, and special education
school teachers .........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Transportation and material moving ..................
3
6
3
97
94
97
62
39
69
15
21
12
12
21
10
22
24
21
(4)
–
(4)
–
3
2
10
22
8
2
3
9
6
100
97
98
90
78
92
98
97
91
94
96
82
91
44
10
49
41
26
22
38
4
5
6
14
7
15
26
32
24
22
–
3
–
19
33
16
25
32
17
–
18
22
22
23
34
21
13
14
38
36
–
–
–
1
–
1
–
–
–
–
Full time .................................................................
Part time ................................................................
5
10
95
90
55
57
15
10
14
8
23
22
(4)
–
Union .....................................................................
Nonunion ...............................................................
1
8
99
92
74
42
14
16
6
19
21
24
–
(4)
Average wage within the following categories:5
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
14
32
6
6
3
3
86
68
94
94
97
97
55
36
60
52
55
54
8
–
11
16
17
17
10
–
10
12
17
20
21
14
25
26
20
23
–
–
–
(4)
–
–
Goods-producing industries ...................................
6
94
7
28
33
34
–
Service-providing industries ..................................
Education and health services ...........................
Educational services:
Elementary and secondary schools .............
Health care and social assistance .................
Hospitals ....................................................
5
2
95
98
62
81
13
7
11
4
21
20
(4)
1
–
10
12
100
90
88
96
35
34
4
–
8
–
16
15
17
31
33
–
2
–
Establishment characteristics
See footnotes at end of table.
Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, civilian workers,2 National Compensation
Survey, March 2015—continued
(All workers participating in frozen defined benefit plans = 100 percent)
Alternatives to frozen plans3
Characteristics
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
No
Alternatives
alternative to to frozen
frozen plans
plans
Enhanced
Modified
existing
New defined
existing
New defined
defined
contribution
defined
benefit plan
contribution
plan
benefit plan
plan
Other
6
7
6
5
9
3
94
93
94
95
91
97
35
29
46
59
46
64
18
18
18
14
21
11
22
28
–
12
15
11
23
22
24
23
24
23
–
–
–
(4)
–
–
5
6
5
5
6
5
4
7
6
3
3
95
94
95
95
94
95
96
93
94
97
97
57
57
58
59
52
69
63
45
46
58
57
8
8
8
16
16
–
16
20
19
16
17
16
25
13
10
14
5
8
13
11
17
19
27
10
33
25
40
–
11
25
29
15
14
–
–
–
–
–
–
–
–
–
–
–
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West ......................................................................
Pacific ................................................................
1 Plans closed to new workers or plans that cease accruals for some or all plan participants.
2 Includes workers in the private nonfarm economy except those in private households, and workers in the public sector, except the federal government. See Technical
Note for further explanation.
3 The sum of the individual components may be greater than the total because some employers offer more than one alternative.
4 Less than 0.5.
5 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and
below the threshold. The categories were formed using percentile estimates generated using wage data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this category or data did not meet publication criteria. For
definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 8. Defined contribution retirement plans: Selected attributes, civilian
workers,1 National Compensation Survey, March 2015
(All workers participating in defined contribution plans = 100 percent)
Employee contribution
Characteristics
Required
All workers .............................................................
Not required
Employee contribution
option
Pretax
Not pretax
67
33
82
18
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Registered nurses .........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Construction, extraction, farming, fishing, and
forestry .............................................................
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
69
72
67
60
31
28
33
40
84
85
83
81
16
15
17
19
59
60
61
76
68
74
66
63
41
40
39
24
32
26
34
37
–
81
78
87
82
83
81
78
–
19
22
13
18
17
19
22
50
71
68
69
67
50
29
32
31
33
70
82
83
83
82
30
18
17
17
18
Full time .................................................................
Part time ................................................................
68
63
32
37
82
80
18
20
Union .....................................................................
Nonunion ...............................................................
63
68
37
32
80
82
20
18
Average wage within the following categories:2
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
70
67
65
66
69
71
30
33
35
34
31
29
81
77
80
82
84
85
19
23
20
18
16
15
Goods-producing industries ...................................
67
33
80
20
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
67
59
62
62
62
58
64
56
33
41
38
38
38
42
36
44
82
80
83
–
82
79
79
83
18
20
17
–
18
21
21
17
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 8. Defined contribution retirement plans: Selected attributes, civilian
workers,1 National Compensation Survey, March 2015—continued
(All workers participating in defined contribution plans = 100 percent)
Employee contribution
Characteristics
Required
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
Not required
Employee contribution
option
Pretax
Not pretax
65
63
69
69
71
67
35
37
31
31
29
33
80
79
85
83
85
81
20
21
15
17
15
19
67
71
66
71
69
71
74
64
63
67
66
67
66
33
29
34
29
31
29
26
36
37
33
34
33
34
86
89
85
82
81
83
84
80
80
79
82
83
81
14
11
15
18
19
17
16
20
20
21
18
17
19
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Includes workers in the private nonfarm economy except those in private households, and workers in the public
sector, except the federal government. See Technical Note for further explanation.
2 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may
include workers with earnings both above and below the threshold. The categories were formed using percentile estimates
generated using wage data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this category or
data did not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of
Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 1. Establishments offering retirement and health care benefits: private
industry workers, National Compensation Survey, March 2015
(All establishments = 100 percent)
Retirement benefits
Characteristics
All plans1
All establishments ..................................................
Defined
benefit
Defined
contribution
Health care
benefits
48
8
47
60
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
45
34
58
9
10
7
43
31
57
58
46
72
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
Transportation and warehousing ...................
Utilities ...........................................................
Information .........................................................
Financial activities .............................................
Finance and insurance ..................................
Credit intermediation and related activities
Insurance carriers and related activities ....
Real estate and rental and leasing ................
Professional and business services ..................
Professional and technical services ..............
Administrative and waste services ................
Education and health services ...........................
Educational services ......................................
Junior colleges, colleges, and universities
Health care and social assistance .................
Leisure and hospitality .......................................
Accommodation and food services ................
Other services ...................................................
49
57
71
52
50
77
81
62
75
88
55
41
44
46
34
56
48
94
57
20
20
26
8
9
6
8
15
–
50
24
33
44
18
–
–
–
–
–
–
–
–
–
–
–
48
56
71
50
47
65
81
62
75
88
55
40
44
46
34
55
40
93
57
20
20
24
61
67
87
59
56
83
82
77
83
93
65
67
57
60
45
73
59
99
74
28
28
40
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
46
45
74
89
89
95
7
7
17
36
34
52
45
44
71
86
85
94
59
57
89
94
94
95
Establishment characteristics
See footnotes at end of table.
Table 1. Establishments offering retirement and health care benefits: private
industry workers, National Compensation Survey, March 2015—continued
(All establishments = 100 percent)
Retirement benefits
Characteristics
All plans1
Defined
benefit
Defined
contribution
Health care
benefits
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
49
59
45
48
48
43
49
52
49
57
44
52
39
8
10
8
7
8
–
7
9
10
–
8
6
9
47
57
44
47
48
43
48
51
48
57
43
52
38
60
60
60
60
61
54
62
62
64
60
58
65
54
1 Includes defined benefit pension plans and defined contribution retirement plans. The total is less than the sum of the
individual items because some employers offered both types of plans.
Note: Dash indicates no establishments in this category or data did not meet publication criteria. For definitions of major
plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at
www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 2. Retirement benefits: Access, participation, and take-up rates,1 private industry workers, National Compensation
Survey, March 2015
(All workers = 100 percent)
All retirement benefits2
Characteristics
Access
All workers .............................................................
Participation
Defined benefit
Take-up
rate
Access
Participation
Defined contribution
Take-up
rate
Access
Participation
Take-up
rate
66
49
74
18
15
84
61
43
71
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Construction, extraction, farming, fishing, and
forestry .............................................................
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
80
84
78
39
62
70
68
72
66
67
74
63
22
31
49
38
56
52
84
88
81
55
50
70
57
78
80
25
30
23
6
9
17
11
20
25
21
25
20
6
7
13
7
16
24
84
83
85
89
79
75
63
79
97
77
82
74
36
58
66
64
68
59
62
70
57
18
27
45
35
52
44
80
85
77
50
47
68
55
76
74
59
71
71
75
67
47
57
53
59
48
79
80
75
78
71
27
23
23
22
24
26
22
19
19
20
98
95
85
87
84
48
68
63
71
56
35
51
44
52
36
73
76
69
73
65
Full time .................................................................
Part time ................................................................
76
37
59
19
78
51
22
9
19
6
86
70
72
33
53
15
74
46
Union .....................................................................
Nonunion ...............................................................
92
63
82
46
90
72
72
13
67
10
93
79
56
62
45
43
80
70
Average wage within the following categories:3
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
40
31
67
78
86
88
19
12
47
63
75
78
48
39
70
81
88
89
6
4
13
23
36
36
4
2
10
20
32
30
63
53
82
86
87
83
37
28
63
72
81
85
17
10
42
55
68
72
45
37
67
76
84
85
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
75
57
83
61
44
68
81
79
82
25
20
27
22
20
23
89
98
85
70
48
79
54
35
61
77
74
77
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
Transportation and warehousing ...................
Utilities ...........................................................
64
75
80
70
81
97
46
48
64
37
62
92
72
65
79
53
77
95
17
19
12
14
34
78
14
14
11
9
28
74
82
75
92
61
83
95
60
66
77
61
65
91
41
40
60
31
45
76
69
61
77
50
70
83
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 2. Retirement benefits: Access, participation, and take-up rates,1 private industry workers, National Compensation
Survey, March 2015—continued
(All workers = 100 percent)
All retirement benefits2
Characteristics
Access
Participation
Defined benefit
Take-up
rate
Access
Participation
Defined contribution
Take-up
rate
Access
Participation
Take-up
rate
Information .........................................................
Financial activities .............................................
Finance and insurance ..................................
Credit intermediation and related activities
Insurance carriers and related activities ....
Real estate and rental and leasing ................
Professional and business services ..................
Professional and technical services ..............
Administrative and waste services ................
Education and health services ...........................
Educational services ......................................
Junior colleges, colleges, and universities
Health care and social assistance .................
Leisure and hospitality .......................................
Accommodation and food services ................
Other services ...................................................
88
83
92
95
88
54
62
73
44
69
69
87
69
30
29
47
81
75
85
87
82
41
48
60
30
53
59
76
52
13
11
35
92
90
93
92
93
76
78
83
68
77
86
88
75
42
37
75
47
42
51
51
48
–
14
14
6
16
16
16
16
3
2
9
43
34
40
38
43
–
12
12
5
14
14
12
14
3
2
8
93
81
79
76
89
–
82
88
94
87
87
74
87
98
100
88
87
82
91
95
87
52
61
72
43
64
61
83
65
28
28
43
75
71
81
83
77
37
46
58
28
46
50
72
46
11
9
31
86
86
89
88
88
72
76
81
66
72
82
87
71
37
33
72
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
51
46
66
84
80
89
35
32
44
65
58
76
69
70
67
78
72
85
8
7
13
30
21
43
7
6
11
25
17
37
85
88
80
83
81
85
48
44
60
77
74
82
32
30
39
56
51
65
67
68
64
73
69
79
67
69
67
66
67
67
63
70
69
73
60
61
59
53
52
53
46
48
45
44
53
53
55
44
42
45
78
76
79
71
72
67
70
76
76
75
74
68
76
24
19
25
16
17
12
15
19
20
18
17
13
19
21
16
22
13
14
10
13
16
17
14
14
11
16
88
86
88
82
81
81
84
83
84
81
83
80
84
60
65
59
63
64
63
61
66
64
70
55
58
54
45
47
44
43
44
41
41
47
46
50
39
38
39
74
73
75
68
69
65
67
72
72
72
70
66
73
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 The take-up rate is an estimate of the percentage of workers with access to a plan who participate in the plan, rounded for presentation. See Technical Note for more details.
2 Includes defined benefit pension plans and defined contribution retirement plans. Workers are considered as having access or as participating if they have access to or are participating
in at least one of these plan types.
3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold.
The categories were formed using percentile estimates generated using wage data for March 2015.
Note: Dash indicates no workers in this category or data did not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee
Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 3. Retirement benefit combinations: Access, private industry
workers, National Compensation Survey, March 2015
(All workers = 100 percent)
Characteristics
All workers .............................................................
Defined
Defined
Defined
benefit and
benefit only contribution
defined
only
contribution
14
4
47
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Construction, extraction, farming, fishing, and
forestry .............................................................
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
22
28
20
3
4
13
7
17
18
3
2
3
3
4
4
4
4
7
55
54
55
33
54
53
56
52
41
15
19
15
17
12
12
4
8
4
11
32
48
48
54
43
Full time .................................................................
Part time ................................................................
18
4
4
5
54
29
Union .....................................................................
Nonunion ...............................................................
36
12
36
1
20
50
Average wage within the following categories:1
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
3
1
8
18
31
33
3
3
4
5
5
3
34
27
55
55
50
52
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
20
12
24
5
9
4
50
36
55
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
Transportation and warehousing ...................
Utilities ...........................................................
Information .........................................................
Financial activities .............................................
Finance and insurance ..................................
13
10
9
6
17
73
46
41
50
4
9
3
9
17
6
–
1
1
47
56
69
56
47
–
41
42
41
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 3. Retirement benefit combinations: Access, private industry
workers, National Compensation Survey, March 2015—continued
(All workers = 100 percent)
Characteristics
Defined
Defined
Defined
benefit and
benefit only contribution
defined
only
contribution
Credit intermediation and related activities
Insurance carriers and related activities ....
Real estate and rental and leasing ................
Professional and business services ..................
Professional and technical services ..............
Administrative and waste services ................
Education and health services ...........................
Educational services ......................................
Junior colleges, colleges, and universities
Health care and social assistance .................
Leisure and hospitality .......................................
Accommodation and food services ................
Other services ...................................................
50
48
–
13
13
5
12
7
12
12
–
–
5
1
–
–
1
–
1
5
8
4
4
2
2
4
44
40
43
48
59
38
53
53
71
53
27
27
38
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
6
5
7
24
15
36
2
1
6
7
6
7
42
39
53
54
59
46
17
15
17
13
15
9
13
15
15
15
12
9
13
7
4
8
3
3
4
2
5
5
3
5
4
5
44
50
42
50
49
54
48
51
49
55
43
48
41
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Surveyed occupations are classified into wage categories based on the average wage for the
occupation, which may include workers with earnings both above and below the threshold. The
categories were formed using percentile estimates generated using wage data for March 2015.
Note: Dash indicates no workers in this category or data did not meet publication criteria. For definitions
of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at
www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 5. Defined benefit retirement plans: Open, soft and hard freeze plans, private
industry workers, National Compensation Survey, March 2015
(All workers participating in defined benefit plans = 100 percent)
Soft freeze2
Characteristics
All workers .............................................................
Open plans1
All
participants
still accruing
benefits
Some
participants
still accruing
benefits
Hard freeze3
63
24
2
11
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Construction, extraction, farming, fishing, and
forestry .............................................................
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
58
58
57
80
68
59
57
59
73
28
25
29
13
–
23
23
23
21
3
3
3
–
–
3
4
2
–
12
15
10
–
–
16
16
16
–
95
51
65
53
76
4
39
24
31
17
–
–
2
–
2
–
–
9
–
5
Full time .................................................................
Part time ................................................................
62
74
24
21
3
–
11
–
Union .....................................................................
Nonunion ...............................................................
78
54
19
27
–
4
–
16
Average wage within the following categories:4
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
70
78
66
65
60
56
22
19
17
22
28
29
1
–
2
2
3
3
8
–
14
11
10
12
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
61
96
48
27
–
35
3
–
4
10
–
14
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
Transportation and warehousing ...................
Utilities ...........................................................
Information .........................................................
64
71
68
66
78
67
–
23
24
23
28
19
30
57
2
–
–
–
–
–
–
11
–
–
–
–
–
21
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 5. Defined benefit retirement plans: Open, soft and hard freeze plans, private
industry workers, National Compensation Survey, March 2015—continued
(All workers participating in defined benefit plans = 100 percent)
Soft freeze2
Characteristics
Open plans1
All
participants
still accruing
benefits
Some
participants
still accruing
benefits
Hard freeze3
Establishment characteristics
Financial activities .............................................
Finance and insurance ..................................
Credit intermediation and related activities
Insurance carriers and related activities ....
Real estate and rental and leasing ................
Professional and business services ..................
Professional and technical services ..............
Education and health services ...........................
Educational services ......................................
Junior colleges, colleges, and universities
Health care and social assistance .................
Leisure and hospitality .......................................
Accommodation and food services ................
Other services ...................................................
57
56
47
70
75
69
75
67
82
68
65
93
100
78
16
17
18
15
–
18
–
21
12
–
23
–
–
–
4
3
2
3
–
–
–
1
–
–
–
–
–
–
23
24
32
12
–
–
–
10
–
–
–
–
–
–
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
67
64
73
62
61
62
21
21
20
25
24
26
2
3
–
3
4
1
10
12
–
11
11
11
67
59
69
63
64
63
61
61
64
53
60
63
60
19
27
16
25
23
30
29
25
23
32
26
18
29
2
–
3
2
3
–
2
2
2
–
–
–
–
12
–
11
9
10
–
8
12
12
–
–
–
–
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Plans open to new participants.
2 New employees are not allowed in the plan. Benefit accruals may continue for existing participants.
3 Participants in these plans stop accruing benefits on the date the plan is frozen. The benefit the employee receives is
calculated as of the day the plan was frozen.
4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may
include workers with earnings both above and below the threshold. The categories were formed using percentile estimates
generated using wage data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this category or data did
not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee
Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 6. Defined benefit frozen retirement plans:1 Selected attributes,
private industry workers, National Compensation Survey, March 2015
(All workers participating in frozen defined benefit plans = 100 percent)
Time since plan closed to new workers or
stopped accruing benefits2
Characteristics
1 year
All workers .............................................................
2 to 5 years
Greater than
5 years
3
23
74
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Construction, extraction, farming, fishing, and
forestry .............................................................
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
1
–
2
–
–
3
–
3
3
26
–
25
–
–
27
7
33
29
73
73
73
58
97
70
93
63
68
–
3
–
–
–
–
29
–
–
–
62
69
85
81
94
Full time .................................................................
Part time ................................................................
3
–
24
–
73
81
Union .....................................................................
Nonunion ...............................................................
9
–
29
–
62
77
Average wage within the following categories:3
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
–
–
–
3
2
1
–
–
–
20
25
21
81
90
68
77
73
77
Goods-producing industries ...................................
Manufacturing ....................................................
3
3
19
19
78
77
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
3
2
–
–
25
10
–
–
72
88
83
93
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 6. Defined benefit frozen retirement plans:1 Selected attributes,
private industry workers, National Compensation Survey, March
2015—continued
(All workers participating in frozen defined benefit plans = 100 percent)
Time since plan closed to new workers or
stopped accruing benefits2
Characteristics
1 year
2 to 5 years
Greater than
5 years
Transportation and warehousing ...................
Utilities ...........................................................
Information .........................................................
Financial activities .............................................
Finance and insurance ..................................
Credit intermediation and related activities
Insurance carriers and related activities ....
Real estate and rental and leasing ................
Professional and business services ..................
Professional and technical services ..............
Education and health services ...........................
Educational services ......................................
Junior colleges, colleges, and universities
Health care and social assistance .................
Other services ...................................................
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
44
–
–
–
–
–
51
–
–
74
98
60
71
68
66
56
79
100
86
92
54
49
52
54
–
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
–
–
–
3
2
3
–
–
30
22
18
24
67
66
70
76
80
72
–
–
–
1
–
–
–
2
–
2
6
–
7
–
–
–
18
–
–
–
18
–
21
32
–
36
68
66
69
81
78
78
88
80
82
78
62
76
57
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Plans closed to new workers or plans that cease accruals for some or all plan participants.
2 The length of time is calculated based on the year the plan was modified. For example, plans frozen
after January 2014 are included in the "1 year" column. Those frozen between 2010 and 2013 are included in
the "2 to 5 year" column and plans frozen before 2010 are included in the "Greater than 5 years" column.
3 Surveyed occupations are classified into wage categories based on the average wage for the
occupation, which may include workers with earnings both above and below the threshold. The categories
were formed using percentile estimates generated using wage data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this
category or data did not meet publication criteria. For definitions of major plans, key provisions, and related
terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, private industry workers,
National Compensation Survey, March 2015
(All workers participating in frozen defined benefit plans = 100 percent)
Alternatives to frozen plans2
Characteristics
All workers .............................................................
No
Alternatives
alternative to to frozen
frozen plans
plans
Enhanced
Modified
existing
New defined
existing
New defined
defined
contribution
defined
benefit plan
contribution
plan
benefit plan
plan
12
88
5
27
32
31
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Service ...................................................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Transportation and material moving ..................
10
10
9
18
18
23
17
4
4
11
10
90
90
91
82
82
77
83
96
96
89
90
4
4
4
–
6
4
7
6
–
4
5
30
30
30
9
19
–
23
38
40
28
32
35
35
35
23
33
35
33
43
43
21
17
31
27
33
50
26
35
24
13
13
42
44
Full time .................................................................
Part time ................................................................
11
24
89
76
4
7
28
17
33
18
31
37
Union .....................................................................
Nonunion ...............................................................
3
15
97
85
4
5
45
21
28
33
24
33
Average wage within the following categories:3
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
34
54
16
13
8
7
66
46
84
87
92
93
3
–
8
4
4
3
–
–
15
26
33
34
20
–
28
26
38
42
34
–
36
36
26
27
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
6
–
7
94
100
93
–
–
–
29
–
26
35
–
36
36
–
38
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Retail trade ....................................................
Information .........................................................
14
23
42
11
86
77
58
89
5
8
3
5
26
25
8
43
31
19
17
36
29
33
35
3
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, private industry workers,
National Compensation Survey, March 2015—continued
(All workers participating in frozen defined benefit plans = 100 percent)
Alternatives to frozen plans2
Characteristics
No
Alternatives
alternative to to frozen
frozen plans
plans
Enhanced
Modified
existing
New defined
existing
New defined
defined
contribution
defined
benefit plan
contribution
plan
benefit plan
plan
Financial activities .............................................
Finance and insurance ..................................
Credit intermediation and related activities
Insurance carriers and related activities ....
Real estate and rental and leasing ................
Professional and technical services ..............
Education and health services ...........................
Health care and social assistance .................
9
10
8
12
–
–
15
15
91
90
92
88
100
100
85
85
4
4
7
–
–
–
4
–
15
15
11
26
–
60
–
–
46
45
40
45
–
–
24
26
26
27
34
16
–
64
43
44
1 to 99 workers ......................................................
1 to 49 workers ..................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
10
9
13
17
9
90
91
87
83
91
8
6
4
4
3
22
21
28
34
24
34
38
32
27
35
28
26
32
30
33
13
12
14
14
13
11
8
7
87
88
86
86
87
89
92
93
4
3
6
6
3
–
4
3
15
16
30
23
31
34
29
33
38
31
26
30
25
21
43
47
33
38
30
34
33
34
28
25
Geographic areas
Northeast ...............................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
Midwest .................................................................
East North Central .............................................
West ......................................................................
Pacific ................................................................
1 Plans closed to new workers or plans that cease accruals for some or all plan participants.
2 The sum of the individual components may be greater than the total because some employers offer more than one alternative.
3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings
both above and below the threshold. The categories were formed using percentile estimates generated using wage data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this category or data did not meet publication
criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at
www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 8. Defined contribution retirement plans: Selected attributes, private
industry workers, National Compensation Survey, March 2015
(All workers participating in defined contribution plans = 100 percent)
Employee contribution
Characteristics
Required
All workers .............................................................
Not required
Employee contribution
option
Pretax
Not pretax
68
32
82
18
Management, professional, and related ................
Management, business, and financial ...............
Professional and related ....................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Sales and related ...............................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Construction, extraction, farming, fishing, and
forestry .............................................................
Installation, maintenance, and repair .................
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
69
72
68
61
82
69
74
66
64
31
28
32
39
18
31
26
34
36
84
85
83
77
–
81
83
81
78
16
15
17
23
–
19
17
19
22
50
71
68
69
67
50
29
32
31
33
70
82
83
83
83
30
18
17
17
17
Full time .................................................................
Part time ................................................................
68
63
32
37
82
79
18
21
Union .....................................................................
Nonunion ...............................................................
64
68
36
32
81
82
19
18
Average wage within the following categories:1
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
70
66
66
67
70
71
30
34
34
33
30
29
81
76
80
82
83
84
19
24
20
18
17
16
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
67
53
69
33
47
31
80
72
82
20
28
18
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
Transportation and warehousing ...................
Utilities ...........................................................
68
72
75
72
65
81
32
28
25
28
35
19
82
84
86
82
83
91
18
16
14
18
17
9
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 8. Defined contribution retirement plans: Selected attributes, private
industry workers, National Compensation Survey, March 2015—continued
(All workers participating in defined contribution plans = 100 percent)
Employee contribution
Characteristics
Required
Not required
Employee contribution
option
Pretax
Not pretax
Information .........................................................
Financial activities .............................................
Finance and insurance ..................................
Credit intermediation and related activities
Insurance carriers and related activities ....
Real estate and rental and leasing ................
Professional and business services ..................
Professional and technical services ..............
Administrative and waste services ................
Education and health services ...........................
Educational services ......................................
Junior colleges, colleges, and universities
Health care and social assistance .................
Leisure and hospitality .......................................
Other services ...................................................
82
66
67
63
73
64
70
70
66
59
64
59
59
82
63
18
34
33
37
27
36
30
30
34
41
36
41
41
18
37
93
78
77
72
85
–
83
85
–
80
86
84
80
–
82
7
22
23
28
15
–
17
15
–
20
14
16
20
–
18
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
65
62
70
70
71
68
35
38
30
30
29
32
80
78
85
83
85
81
20
22
15
17
15
19
67
70
66
71
70
72
73
64
63
66
68
68
67
33
30
34
29
30
28
27
36
37
34
32
32
33
86
89
85
82
81
84
84
79
80
78
81
83
81
14
11
15
18
19
16
16
21
20
22
19
17
19
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may
include workers with earnings both above and below the threshold. The categories were formed using percentile estimates
generated using wage data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this category or
data did not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of
Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 2. Retirement benefits: Access, participation, and take-up rates,1 State and local government workers, National
Compensation Survey, March 2015
(All workers = 100 percent)
All retirement benefits2
Characteristics
Access
All workers .............................................................
Participation3
Defined benefit
Take-up
rate3
Access
Participation3
Defined contribution
Take-up
rate3
Access
Participation
Take-up
rate
90
81
90
84
75
89
33
15
45
Worker characteristics
Management, professional, and related ................
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Production, transportation, and material moving ...
92
92
91
82
81
81
89
89
89
87
87
88
76
76
76
87
87
87
34
33
32
15
14
12
44
41
37
99
85
92
89
90
96
85
89
77
84
81
82
88
78
90
91
92
91
91
92
91
98
79
86
83
84
90
79
88
71
79
74
75
81
71
89
90
92
90
90
90
91
27
28
32
35
35
35
26
8
12
13
18
17
18
12
28
42
42
50
48
53
45
Full time .................................................................
Part time ................................................................
99
39
89
33
90
85
93
36
82
31
89
87
37
9
17
4
45
38
Union .....................................................................
Nonunion ...............................................................
97
84
88
75
90
90
95
75
85
66
89
88
34
32
12
17
35
54
Average wage within the following categories:4
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
75
61
93
94
98
98
67
54
83
84
89
89
90
89
89
89
91
91
68
53
87
89
94
92
61
47
76
78
84
81
90
89
88
87
89
89
26
19
34
34
37
43
12
9
16
16
15
17
45
49
48
47
41
39
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
90
91
91
92
87
89
95
91
81
80
81
82
76
77
81
84
90
88
89
89
87
87
85
92
84
85
88
91
77
68
71
87
74
74
77
81
61
58
60
79
88
87
87
89
79
86
84
91
33
32
29
23
48
53
57
34
15
13
11
6
25
31
32
16
45
42
37
27
52
59
57
46
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
78
70
91
91
88
93
70
63
80
82
80
83
89
90
89
90
91
89
68
60
81
86
81
88
60
52
71
77
73
78
88
88
88
89
90
88
28
23
35
33
31
34
18
14
24
14
15
14
63
59
67
43
48
41
Establishment characteristics
See footnotes at end of table.
Table 2. Retirement benefits: Access, participation, and take-up rates,1 State and local government workers, National
Compensation Survey, March 2015—continued
(All workers = 100 percent)
All retirement benefits2
Characteristics
Access
State government ..................................................
Local government ..................................................
Participation3
Defined benefit
Take-up
rate3
Access
Participation3
Defined contribution
Take-up
rate3
Access
Participation
Take-up
rate
93
89
84
80
90
90
87
83
75
74
86
89
42
29
20
13
47
44
91
86
93
91
91
93
90
87
85
91
90
88
91
81
78
82
81
80
81
83
78
78
79
82
76
85
89
91
89
89
88
87
92
90
92
87
91
86
93
87
82
88
86
88
85
82
79
78
79
85
83
86
76
74
77
75
76
73
75
69
71
65
78
71
80
88
89
87
88
86
87
92
87
91
82
91
85
93
30
–
37
36
50
26
21
40
44
33
22
22
21
8
9
8
15
17
13
13
17
15
20
18
14
19
27
–
22
42
34
49
65
42
34
60
81
62
89
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 The take-up rate is an estimate of the percentage of workers with access to a plan who participate in the plan, rounded for presentation. See Technical Note for more details.
2 Includes defined benefit pension plans and defined contribution retirement plans. Workers are considered as having access or as participating if they have access to or are participating in
at least one of these plan types.
3 The 2014 estimates are not strictly comparable to corresponding estimates in previous years. See technical note for more information.
4 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and below the threshold.
The categories were formed using percentile estimates generated using wage data for March 2015.
Note: Dash indicates no workers in this category or data did not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee
Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 3. Retirement benefit combinations: Access, State and local
government workers, National Compensation Survey, March 2015
(All workers = 100 percent)
Characteristics
All workers .............................................................
Defined
Defined
Defined
benefit and
benefit only contribution
defined
only
contribution
27
57
6
Worker characteristics
Management, professional, and related ................
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Production, transportation, and material moving ...
29
29
29
58
58
59
5
5
3
27
22
26
29
29
29
19
71
56
59
54
55
61
60
–
6
6
7
6
6
7
Full time .................................................................
Part time ................................................................
31
6
62
30
6
3
Union .....................................................................
Nonunion ...............................................................
32
23
63
51
2
9
Average wage within the following categories:1
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
19
11
28
29
33
37
49
42
60
60
61
54
7
8
6
5
4
6
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
27
27
26
23
38
32
33
30
57
59
62
69
39
36
38
57
6
5
3
1
10
21
24
4
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
18
13
26
28
24
30
50
47
55
58
57
58
10
10
9
5
7
4
Establishment characteristics
See footnotes at end of table.
Table 3. Retirement benefit combinations: Access, State and local
government workers, National Compensation Survey, March
2015—continued
(All workers = 100 percent)
Characteristics
State government ..................................................
Local government ..................................................
Defined
Defined
Defined
benefit and
benefit only contribution
defined
only
contribution
36
24
51
59
6
5
26
9
32
31
47
–
12
32
38
–
17
16
–
61
74
56
55
41
67
70
47
40
58
69
66
70
4
–
4
5
3
–
8
8
6
–
5
6
4
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Surveyed occupations are classified into wage categories based on the average wage for the
occupation, which may include workers with earnings both above and below the threshold. The
categories were formed using percentile estimates generated using wage data for March 2015.
Note: Dash indicates no workers in this category or data did not meet publication criteria. For definitions
of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at
www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 4. Defined benefit retirement plans:1 Employee contribution requirement and
method of contribution, State and local government workers, National Compensation
Survey, March 2015
(All workers participating in defined benefit plans = 100 percent)
Fixed percent of annual earnings2
Characteristics
All workers .............................................................
Employee
contribution
required
Mean fixed
percent of
annual
earnings
Total
Employee
Median fixed
contribution
percent of
not required
annual
earnings
89
78
6.9
6.9
11
Management, professional, and related ................
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Production, transportation, and material moving ...
90
91
92
80
81
85
7.0
7.1
7.3
6.9
6.9
7.0
10
9
8
92
90
90
88
87
89
84
85
76
77
74
74
74
66
7.4
7.2
7.5
6.6
6.7
6.2
6.7
7.0
7.0
7.4
6.8
6.8
6.0
6.8
8
10
10
12
13
11
16
Full time .................................................................
Part time ................................................................
89
88
78
71
6.9
7.3
6.9
7.0
11
12
Union .....................................................................
Nonunion ...............................................................
90
89
70
86
7.0
6.8
7.0
6.7
10
11
Average wage within the following categories:3
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
88
90
88
90
91
93
82
84
75
78
76
74
6.7
7.1
6.7
6.8
7.4
7.7
6.7
6.7
6.9
6.7
7.0
7.5
12
10
12
10
9
7
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
89
91
92
92
94
78
76
87
78
82
84
84
85
63
61
71
6.9
7.1
7.1
7.1
7.1
6.5
6.7
6.8
6.9
6.9
7.0
7.0
7.0
6.7
6.7
6.9
11
9
8
8
6
22
24
13
1 to 99 workers ......................................................
1 to 49 workers ..................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
86
94
90
87
91
77
80
78
78
78
7.0
6.7
6.9
7.2
6.8
6.4
6.4
6.9
6.9
6.9
14
6
10
13
9
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 4. Defined benefit retirement plans:1 Employee contribution requirement and
method of contribution, State and local government workers, National Compensation
Survey, March 2015—continued
(All workers participating in defined benefit plans = 100 percent)
Fixed percent of annual earnings2
Characteristics
State government ..................................................
Local government ..................................................
Employee
contribution
required
Mean fixed
percent of
annual
earnings
Total
Employee
Median fixed
contribution
percent of
not required
annual
earnings
90
89
75
79
6.6
7.0
6.8
6.9
10
11
97
98
96
92
93
88
85
95
80
79
56
59
56
91
92
80
72
94
69
65
6.8
7.2
6.6
6.1
5.1
7.7
8.4
6.9
8.0
7.2
6.9
7.0
6.9
6.4
5.3
7.0
9.4
6.0
8.0
7.7
3
2
4
8
7
12
15
5
20
21
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Pacific ................................................................
1 The 2014 estimates are not strictly comparable to corresponding estimates in previous years. See technical note for more
information.
2 The employee contributes a fixed percentage of his or her earnings to the retirement plan.
3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include
workers with earnings both above and below the threshold. The categories were formed using percentile estimates generated using wage
data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. For definitions of major plans, key provisions, and related terms,
see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 5. Defined benefit retirement plans: Open, soft and hard freeze plans, State
and local government workers, National Compensation Survey, March 2015
(All workers participating in defined benefit plans = 100 percent)
Soft freeze2
Characteristics
All workers .............................................................
Open plans1
All
participants
still accruing
benefits
Some
participants
still accruing
benefits
Hard freeze3
40
60
(4)
(4)
Worker characteristics
Management, professional, and related ................
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Production, transportation, and material moving ...
39
39
40
61
61
60
–
–
–
–
–
–
40
41
44
39
39
43
42
60
59
56
61
61
57
58
–
–
–
–
–
–
–
–
–
(4)
–
–
(4)
–
Full time .................................................................
Part time ................................................................
40
34
60
65
(4)
–
(4)
–
Union .....................................................................
Nonunion ...............................................................
35
45
65
55
–
–
–
–
Average wage within the following categories:5
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
44
40
42
39
35
32
56
60
58
61
65
68
–
–
–
–
–
–
–
–
–
–
–
–
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
40
38
37
38
35
43
43
41
60
62
62
61
65
57
57
59
(4)
–
–
–
–
–
–
–
(4)
–
–
–
–
–
–
–
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
49
51
47
39
39
38
51
49
53
61
61
61
–
–
–
(4)
–
(4)
–
–
–
(4)
–
(4)
Establishment characteristics
See footnotes at end of table.
Table 5. Defined benefit retirement plans: Open, soft and hard freeze plans, State
and local government workers, National Compensation Survey, March
2015—continued
(All workers participating in defined benefit plans = 100 percent)
Soft freeze2
Characteristics
State government ..................................................
Local government ..................................................
Open plans1
All
participants
still accruing
benefits
Some
participants
still accruing
benefits
Hard freeze3
34
42
66
58
–
(4)
–
(4)
25
30
23
43
50
34
37
51
50
53
35
38
34
74
68
76
57
50
66
63
48
49
47
65
62
66
1
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
(4)
1
–
–
–
–
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Plans open to new participants.
2 New employees are not allowed in the plan. Benefit accruals may continue for existing participants.
3 Participants in these plans stop accruing benefits on the date the plan is frozen. The benefit the employee receives is
calculated as of the day the plan was frozen.
4 Less than 0.5.
5 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may
include workers with earnings both above and below the threshold. The categories were formed using percentile estimates
generated using wage data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this category or data did
not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee
Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 6. Defined benefit frozen retirement plans:1 Selected attributes,
State and local government workers, National Compensation Survey,
March 2015
(All workers participating in frozen defined benefit plans = 100 percent)
Time since plan closed to new workers or
stopped accruing benefits2
Characteristics
1 year
All workers .............................................................
2 to 5 years
Greater than
5 years
2
64
34
Worker characteristics
Management, professional, and related ................
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Production, transportation, and material moving ...
2
2
1
62
61
61
36
37
38
2
–
–
2
2
3
2
60
67
76
66
66
69
58
39
–
–
32
32
29
40
Full time .................................................................
Part time ................................................................
2
–
63
74
35
–
Union .....................................................................
Nonunion ...............................................................
–
4
71
54
–
43
Average wage within the following categories:3
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
3
2
2
2
1
–
58
51
69
62
66
65
40
47
29
36
34
–
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
2
2
2
2
–
2
–
2
64
60
61
60
64
59
52
70
34
37
37
39
–
39
–
28
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
–
–
–
2
1
2
65
71
59
64
59
65
–
–
–
35
40
33
Establishment characteristics
See footnotes at end of table.
Table 6. Defined benefit frozen retirement plans:1 Selected attributes,
State and local government workers, National Compensation Survey,
March 2015—continued
(All workers participating in frozen defined benefit plans = 100 percent)
Time since plan closed to new workers or
stopped accruing benefits2
Characteristics
1 year
State government ..................................................
Local government ..................................................
2 to 5 years
Greater than
5 years
3
1
65
63
32
35
–
–
–
5
6
–
–
(4)
–
–
–
–
59
67
56
53
83
45
19
67
72
82
76
84
41
33
44
42
11
–
81
33
–
–
24
–
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Plans closed to new workers or plans that cease accruals for some or all plan participants.
2 The length of time is calculated based on the year the plan was modified. For example, plans frozen
after January 2014 are included in the "1 year" column. Those frozen between 2010 and 2013 are included in
the "2 to 5 year" column and plans frozen before 2010 are included in the "Greater than 5 years" column.
3 Surveyed occupations are classified into wage categories based on the average wage for the
occupation, which may include workers with earnings both above and below the threshold. The categories
were formed using percentile estimates generated using wage data for March 2015.
4 Less than 0.5.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this
category or data did not meet publication criteria. For definitions of major plans, key provisions, and related
terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, State and local government workers,
National Compensation Survey, March 2015
(All workers participating in frozen defined benefit plans = 100 percent)
Alternatives to frozen plans2
Characteristics
No
Alternatives
alternative to to frozen
frozen plans
plans
Enhanced
Modified
existing
New defined
existing
New defined
defined
contribution
defined
benefit plan
contribution
plan
benefit plan
plan
Other
Worker characteristics
Management, professional, and related ................
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Sales and office .....................................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Production, transportation, and material moving ...
–
–
–
100
100
100
94
94
96
6
5
4
–
–
–
16
16
17
–
–
–
–
–
–
–
–
100
100
100
100
100
96
93
93
86
90
4
7
6
11
7
–
–
–
–
–
18
18
18
14
21
–
1
1
–
–
Average wage within the following categories:3
Highest 25 percent ............................................
Highest 10 percent ........................................
–
–
100
100
96
97
4
3
–
–
17
20
–
–
–
–
–
–
–
–
100
100
100
100
100
100
95
95
96
92
94
96
5
5
4
–
6
4
–
–
–
–
–
–
16
16
18
11
9
3
–
–
–
–
–
–
–
100
92
–
–
–
–
–
100
91
8
–
17
–
–
100
90
10
–
15
–
–
100
96
4
–
3
–
–
–
–
–
–
–
–
–
100
100
100
100
100
100
100
100
90
95
93
97
87
93
94
93
–
3
6
–
–
7
–
7
–
–
–
–
–
–
–
–
–
–
15
23
–
6
–
–
–
–
–
–
–
–
–
–
Establishment characteristics
Service-providing industries:
Education and health services .........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
1 to 99 workers:
1 to 49 workers ................................................
100 workers or more:
100 to 499 workers ..........................................
State government ..................................................
Geographic areas
Northeast:
New England ....................................................
South:
East South Central .............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Plans closed to new workers or plans that cease accruals for some or all plan participants.
2 The sum of the individual components may be greater than the total because some employers offer more than one alternative.
3 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may include workers with earnings both above and
below the threshold. The categories were formed using percentile estimates generated using wage data for March 2015.
Note: Dash indicates no workers in this category or data did not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the
"Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.
Table 8. Defined contribution retirement plans: Selected attributes, State and
local government workers, National Compensation Survey, March 2015
(All workers participating in defined contribution plans = 100 percent)
Employee contribution
Characteristics
Required
All workers .............................................................
Not required
Employee contribution
option
Pretax
Not pretax
58
42
81
19
Management, professional, and related ................
Professional and related ....................................
Teachers ........................................................
Primary, secondary, and special education
school teachers ........................................
Service ...................................................................
Protective service ..............................................
Sales and office .....................................................
Office and administrative support ......................
Natural resources, construction, and maintenance
Production, transportation, and material moving ...
58
59
59
42
41
41
81
80
81
19
20
19
46
60
68
58
58
57
47
54
40
32
42
42
43
53
–
81
–
87
87
69
–
–
19
–
13
13
31
–
Full time .................................................................
Part time ................................................................
58
61
42
39
81
–
19
–
Union .....................................................................
Nonunion ...............................................................
56
60
44
40
79
82
21
18
Average wage within the following categories:1
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
59
61
56
54
64
72
41
39
44
46
36
28
83
–
81
76
85
89
17
–
19
24
15
11
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
Hospitals ....................................................
Public administration .........................................
58
59
59
49
69
58
63
56
42
41
41
51
31
42
37
44
81
78
78
–
80
77
75
83
19
22
22
–
20
23
25
17
1 to 99 workers ......................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
53
33
59
61
58
47
67
41
39
42
–
–
79
88
76
–
–
21
12
24
Worker characteristics
Establishment characteristics
See footnotes at end of table.
Table 8. Defined contribution retirement plans: Selected attributes, State and
local government workers, National Compensation Survey, March
2015—continued
(All workers participating in defined contribution plans = 100 percent)
Employee contribution
Characteristics
Required
State government ..................................................
Local government ..................................................
Not required
Employee contribution
option
Pretax
Not pretax
63
55
37
45
82
81
18
19
62
55
59
59
51
43
49
42
38
45
41
41
49
57
51
58
75
70
–
84
82
–
–
–
25
30
–
16
18
–
–
–
Geographic areas
South .....................................................................
South Atlantic ....................................................
East South Central ............................................
Midwest .................................................................
East North Central .............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
1 Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may
include workers with earnings both above and below the threshold. The categories were formed using percentile estimates
generated using wage data for March 2015.
Note: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this category or
data did not meet publication criteria. For definitions of major plans, key provisions, and related terms, see the "Glossary of
Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20142015.htm.