Table 2. Retirement benefits: Access, participation, and take-up rates,1 civilian workers,2 National Compensation Survey,
March 2014
(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
68
53
78
28
25
88
56
38
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
86
71
75
70
76
86
88
85
89
43
39
44
72
37
34
39
63
88
87
88
88
65
76
60
37
49
62
43
20
75
82
72
54
95
79
44
79
71
67
73
70
86
65
29
61
52
39
59
56
90
83
65
77
74
59
81
81
88
39
17
51
22
11
28
30
80
34
15
47
18
7
24
28
90
89
91
92
83
66
86
93
31
69
34
45
63
63
63
57
13
49
16
20
43
36
47
42
43
71
49
44
68
57
74
73
64
75
71
75
67
51
60
54
59
49
80
81
76
79
73
32
28
25
23
28
31
26
22
21
24
94
91
88
92
86
48
66
60
69
51
34
49
41
50
32
70
74
68
72
63
Full time .................................................................
Part time ................................................................
78
37
64
21
81
56
34
11
30
8
89
78
65
30
46
14
71
47
Union .....................................................................
Nonunion ...............................................................
94
64
86
48
91
74
83
19
76
16
92
85
45
58
30
40
65
69
Average wage within the following categories4:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
41
29
70
81
88
90
22
12
52
67
79
81
53
41
75
83
89
90
8
4
23
36
51
50
6
3
20
32
45
44
78
60
87
89
89
88
37
26
58
65
69
74
17
10
39
47
54
58
48
38
67
73
78
79
Goods-producing industries ...................................
76
62
82
26
24
92
70
54
76
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
77
87
91
87
70
90
91
52
63
77
81
76
54
78
84
77
82
89
89
88
77
86
92
28
42
72
85
53
22
49
85
25
37
63
76
44
20
44
78
87
88
88
90
82
89
89
91
54
52
36
26
61
63
76
37
36
34
20
10
43
43
56
18
67
65
56
39
70
69
73
49
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 2014—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
51
46
65
85
79
90
36
33
45
69
58
79
71
72
70
81
74
88
10
8
17
44
28
61
9
7
15
39
24
55
86
86
86
88
86
89
46
43
56
65
67
63
32
30
37
45
44
45
68
69
66
69
66
71
68
66
68
69
69
70
68
72
71
74
64
63
65
55
53
56
51
52
52
50
57
56
59
51
46
53
82
80
82
75
75
74
74
78
78
79
79
74
81
32
28
34
26
27
28
25
29
30
27
27
22
30
29
25
30
22
23
24
22
25
26
23
24
18
27
90
89
90
85
85
84
88
88
88
87
88
83
90
53
53
53
58
61
53
56
61
61
62
50
52
49
38
39
37
38
39
35
37
42
41
45
36
35
36
71
73
70
65
64
66
66
68
67
72
72
69
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 ECEC data for March 2014.
Note: For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20132014.htm.
Table 3. Retirement benefit combinations: Access, civilian
workers,1 National Compensation Survey, March 2014
(All workers = 100 percent)
Characteristics
All workers .............................................................
Defined
Defined
Defined
benefit and
benefit only contribution
defined
only
contribution
16
12
40
25
30
23
23
18
9
22
49
40
47
38
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 ..................
23
29
6
18
14
7
18
18
65
10
11
33
8
4
10
12
7
41
28
28
49
56
45
39
17
20
14
17
12
16
9
11
6
16
31
46
45
52
39
Full time .................................................................
Part time ................................................................
20
4
14
7
45
26
Union .....................................................................
Nonunion ...............................................................
33
13
49
6
12
45
Average wage within the following categories2:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
3
1
12
20
32
34
5
3
11
16
19
16
33
25
47
45
38
40
Goods-producing industries ...................................
21
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
36
31
13
25
51
65
25
8
14
54
39
35
14
5
34
48
40
6
Establishment characteristics
See footnotes at end of table.
Table 3. Retirement benefit combinations: Access, civilian
workers,1 National Compensation Survey, March 2014—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
5
9
25
15
35
4
3
8
20
12
27
40
38
48
40
51
29
18
15
19
15
18
12
12
18
19
15
13
11
14
14
13
15
11
8
17
12
11
10
12
14
11
16
36
39
34
43
42
42
44
43
41
47
37
41
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 ECEC data for March 2014.
Note: For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee
Benefit Terms" at www.bls.gov/ncs/ebs/glossary20132014.htm.
Table 5. Defined benefit retirement plans: Open, soft and hard freeze plans, civilian
workers,1 National Compensation Survey, March 2014
(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
56
38
1
5
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 ..................
50
52
49
45
45
38
47
55
1
1
(5)
–
5
9
3
–
45
64
57
47
55
59
54
70
54
29
42
53
34
23
36
26
–
–
–
–
2
3
1
1
–
–
–
–
10
15
9
3
78
61
67
62
71
21
31
25
28
23
–
2
1
–
1
–
6
6
–
5
Full time .................................................................
Part time ................................................................
55
63
38
34
1
–
5
–
Union .....................................................................
Nonunion ...............................................................
60
53
39
38
(5)
1
1
8
Average wage within the following categories6:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
59
71
56
57
54
51
35
27
37
36
41
42
(5)
–
1
1
1
1
6
–
6
6
4
6
Goods-producing industries ...................................
66
25
2
7
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
54
50
41
42
40
68
40
48
58
58
59
26
1
(5)
–
–
–
–
5
2
–
–
–
–
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 2014—continued
(All workers participating in defined benefit plans = 100 percent)
Soft freeze3
Characteristics
Open plans2
All
participants
still accruing
benefits
Some
participants
still accruing
benefits
Hard freeze4
Establishment characteristics
Hospitals ....................................................
Public administration .........................................
65
40
29
59
–
–
–
–
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
65
70
53
56
52
24
22
25
41
37
43
2
3
–
1
1
1
8
10
–
5
6
4
57
48
60
52
53
51
50
59
61
55
56
54
57
35
42
33
43
42
45
45
34
32
38
38
36
39
2
1
2
1
1
–
1
–
–
–
1
–
–
6
9
5
4
4
–
3
–
–
–
5
–
–
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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 6. Defined benefit frozen retirement plans:1 Selected attributes,
civilian workers,2 National Compensation Survey, March 2014
(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
12
45
43
13
8
15
15
43
46
43
47
44
47
43
38
14
9
18
17
10
–
11
12
47
44
49
61
52
–
54
47
39
47
33
21
38
54
35
40
–
10
5
–
6
54
43
29
–
38
–
47
65
75
56
Full time .................................................................
Part time ................................................................
12
20
45
38
43
42
Union .....................................................................
Nonunion ...............................................................
19
8
46
44
35
48
Average wage within the following categories4:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
5
–
14
12
12
15
47
57
49
46
42
37
48
–
36
42
46
48
Goods-producing industries ...................................
7
27
65
Service-providing industries ..................................
Education and health services ...........................
Educational services ......................................
Elementary and secondary schools ...........
Junior colleges, colleges, and universities
Health care and social assistance .................
13
16
17
16
18
11
47
46
47
46
51
44
40
38
37
39
31
45
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
2014—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
2 to 5 years
Greater than
5 years
Establishment characteristics
Hospitals ....................................................
Public administration .........................................
12
20
37
53
51
27
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
7
7
–
13
7
15
52
52
52
44
45
43
41
41
–
43
48
42
1
–
1
8
4
–
6
10
11
–
33
–
43
44
50
42
48
70
–
24
48
43
58
36
59
29
55
–
57
44
25
55
69
42
46
–
31
–
28
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 2013 are included in the "1 year" column. Those frozen between 2009 and 2012 are included in
the "2 to 5 year" column and plans frozen before 2009 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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, civilian workers,2 National Compensation
Survey, March 2014
(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
4
96
57
16
13
22
1
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
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
3
5
2
97
95
98
63
37
71
14
22
12
13
23
9
21
24
20
1
–
1
–
3
2
9
21
8
2
6
5
7
100
97
98
91
79
92
98
94
95
93
94
83
90
43
8
48
49
23
8
38
6
6
7
16
7
17
29
28
29
27
–
2
1
21
40
18
12
17
21
–
19
22
23
22
26
21
17
34
39
29
–
–
–
1
–
1
–
–
–
–
Full time .................................................................
Part time ................................................................
4
10
96
90
57
58
16
11
13
11
23
18
1
–
Union .....................................................................
Nonunion ...............................................................
1
7
99
93
75
44
16
15
3
20
24
21
–
1
Average wage within the following categories4:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
14
40
5
4
3
2
86
60
95
96
97
98
55
36
60
56
57
54
8
–
10
17
18
18
10
–
13
12
14
19
19
12
24
23
22
23
–
–
–
(5)
1
–
Goods-producing industries ...................................
5
95
8
30
29
33
–
Service-providing industries ..................................
Education and health services ...........................
Educational services:
Elementary and secondary schools .........
Health care and social assistance .................
Hospitals ....................................................
4
2
96
98
63
83
14
7
11
4
21
19
1
1
–
10
11
100
90
89
94
42
37
6
11
12
–
18
17
19
30
30
–
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 ..........................................
4
4
4
5
8
3
96
96
96
95
92
97
39
33
48
60
49
64
17
16
19
15
20
13
25
30
15
12
12
11
20
17
26
23
25
22
3
–
–
(5)
–
–
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 2014—continued
(All workers participating in frozen defined benefit plans = 100 percent)
Alternatives to frozen plans3
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
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 ................................................................
5
5
4
5
5
5
4
5
4
6
3
4
3
95
95
96
95
95
95
96
95
96
94
97
96
97
59
60
58
62
59
70
64
47
49
45
56
62
54
12
11
12
14
15
–
13
21
21
20
17
–
20
13
22
10
10
13
–
8
15
13
19
16
15
17
28
10
35
23
34
8
14
21
27
10
16
17
–
–
–
–
–
–
–
–
5
( )
–
–
–
–
–
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 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 ECEC data for March 2014.
5 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/glossary20132014.htm.
Table 8. Defined contribution retirement plans: Selected attributes, civilian
workers,1 National Compensation Survey, March 2014
(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 ....................................
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
71
68
60
31
29
32
40
84
85
83
79
16
15
17
21
56
65
65
77
68
74
66
63
44
35
35
23
32
26
34
37
77
82
79
88
82
84
81
79
23
18
21
12
18
16
19
21
50
71
67
69
66
50
29
33
31
34
74
82
82
83
82
26
18
18
17
18
Full time .................................................................
Part time ................................................................
68
68
32
32
82
82
18
18
Union .....................................................................
Nonunion ...............................................................
61
68
39
32
80
82
20
18
Average wage within the following categories2:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
72
72
66
67
68
71
28
28
34
33
32
29
82
81
80
82
83
85
18
19
20
18
17
15
Goods-producing industries ...................................
67
33
81
19
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
63
60
54
63
63
66
60
32
37
40
46
37
37
34
40
82
80
80
77
83
81
80
84
18
20
20
23
17
19
20
16
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 2014—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
66
65
68
69
71
66
34
35
32
31
29
34
81
80
83
83
84
81
19
20
17
17
16
19
68
73
66
71
69
77
72
64
62
68
67
69
66
32
27
34
29
31
23
28
36
38
32
33
31
34
87
89
86
83
80
88
85
78
79
77
81
83
80
13
11
14
17
20
12
15
22
21
23
19
17
20
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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 1. Establishments offering retirement and health care benefits: private
industry workers, National Compensation Survey, March 2014
(All establishments = 100 percent)
Retirement benefits
Characteristics
All plans1
All establishments ..................................................
Defined
benefit
Defined
contribution
Health care
benefits
47
8
46
61
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
44
31
57
9
9
8
42
28
56
60
47
73
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 ...................................................
47
54
64
51
47
82
78
61
71
86
54
43
46
49
36
61
54
89
62
16
15
24
8
8
5
7
–
–
46
22
31
39
19
–
–
–
–
–
–
–
–
–
–
–
46
53
64
49
45
71
78
60
71
85
53
42
45
49
35
60
44
86
62
16
15
23
61
66
83
61
57
84
86
77
83
91
66
67
60
66
46
76
70
99
76
26
25
41
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
45
44
75
89
88
97
7
6
16
36
33
57
44
43
72
86
84
95
59
58
88
94
93
98
Establishment characteristics
See footnotes at end of table.
Table 1. Establishments offering retirement and health care benefits: private
industry workers, National Compensation Survey, March 2014—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 ................................................................
41
46
39
47
47
40
50
53
49
59
46
53
42
8
–
8
7
8
5
7
10
11
–
7
–
8
39
45
37
47
47
40
49
52
48
58
45
53
40
57
51
60
61
61
53
64
62
63
61
62
67
59
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/glossary20132014.htm.
Table 2. Retirement benefits: Access, participation, and take-up rates,1 private industry workers, National Compensation
Survey, March 2014
(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
65
48
75
19
16
86
60
42
70
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
77
38
62
69
67
70
67
67
74
63
21
28
49
39
56
53
84
87
82
56
45
71
59
79
79
26
31
24
7
6
17
11
21
24
23
27
20
6
5
13
7
17
23
86
86
87
91
76
79
65
84
95
77
82
74
34
60
65
64
66
60
61
68
57
17
26
45
36
50
44
80
83
77
50
43
69
57
76
74
60
73
70
75
65
47
58
53
59
47
78
80
75
78
72
25
23
23
22
24
24
21
20
20
21
97
92
88
92
85
50
68
61
70
53
36
51
42
50
34
72
75
68
72
64
Full time .................................................................
Part time ................................................................
74
37
58
19
79
52
22
8
19
6
88
73
70
32
52
15
74
47
Union .....................................................................
Nonunion ...............................................................
92
62
83
45
91
72
71
13
66
11
93
83
56
61
45
42
80
69
Average wage within the following categories3:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
38
27
67
76
85
88
18
11
47
62
75
79
48
39
71
81
88
89
5
4
14
24
36
37
3
2
11
21
32
32
70
56
85
88
88
86
36
25
62
70
80
85
16
9
41
53
66
72
45
36
67
75
83
85
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
76
57
83
62
44
69
82
77
83
26
18
28
23
18
25
91
97
89
71
49
78
54
36
61
76
73
77
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
Transportation and warehousing ...................
Utilities ...........................................................
63
72
76
68
79
99
46
48
60
38
59
94
73
66
80
56
76
96
17
19
13
13
35
79
15
15
12
9
29
75
85
78
94
65
82
95
58
63
72
60
59
92
40
39
55
32
39
79
69
62
76
53
66
86
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 2014—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
84
92
94
89
56
60
71
41
69
72
89
69
28
26
47
79
75
85
86
82
44
47
59
27
53
61
78
52
12
10
33
91
90
92
91
92
78
78
83
65
77
85
88
76
42
39
70
44
41
51
50
48
–
14
14
6
17
15
15
18
3
2
8
38
35
43
42
44
–
12
12
6
16
13
11
16
3
2
7
87
84
84
83
91
–
86
85
98
90
87
77
90
98
100
92
86
83
91
94
88
54
59
71
40
64
64
85
64
26
24
43
72
70
79
81
76
41
44
57
25
45
52
74
44
10
8
29
84
85
87
86
87
75
75
80
63
71
81
87
70
37
34
67
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
50
45
63
82
78
89
35
32
43
64
55
77
70
71
68
78
71
86
8
7
12
31
20
46
7
6
11
27
17
41
86
87
85
86
83
88
47
44
58
75
72
80
32
30
38
54
48
63
68
69
65
72
67
78
64
63
64
65
65
64
64
70
69
71
60
59
60
51
49
52
46
47
45
44
53
52
54
45
42
46
80
77
81
71
72
70
69
76
75
76
75
71
77
23
19
25
15
16
14
15
21
23
17
17
13
19
21
17
23
13
13
12
12
18
20
14
14
10
16
90
87
91
84
83
81
85
87
88
85
84
80
85
57
60
56
62
62
61
62
65
63
68
55
56
54
42
43
42
42
43
40
41
46
44
49
39
39
40
74
73
75
67
69
66
65
71
70
72
71
69
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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 3. Retirement benefit combinations: Access, private industry
workers, National Compensation Survey, March 2014
(All workers = 100 percent)
Characteristics
All workers .............................................................
Defined
Defined
Defined
benefit and
benefit only contribution
defined
only
contribution
14
5
46
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 ..................
23
29
20
3
4
13
7
17
17
3
2
3
4
2
4
3
4
7
53
53
54
31
56
52
56
50
43
15
19
14
17
12
10
5
9
5
13
35
50
47
53
41
Full time .................................................................
Part time ................................................................
18
4
5
5
52
28
Union .....................................................................
Nonunion ...............................................................
35
12
36
2
21
49
Average wage within the following categories1:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
2
1
9
18
31
33
3
2
5
6
5
3
33
24
53
52
49
51
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
21
11
24
5
8
4
50
38
54
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
Transportation and warehousing ...................
Utilities ...........................................................
Information .........................................................
Financial activities .............................................
Finance and insurance ..................................
13
10
10
5
16
73
42
40
50
5
9
3
8
19
6
2
1
1
45
54
62
55
43
20
44
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 2014—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
13
–
–
4
1
–
–
1
–
1
6
8
3
5
2
2
3
44
40
46
46
57
36
52
57
74
51
25
24
39
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
8
24
14
37
3
2
5
7
6
9
42
39
50
52
58
43
16
15
17
13
13
11
12
16
17
14
12
10
13
7
4
8
3
3
4
2
5
6
3
5
3
6
41
44
39
49
49
50
50
49
47
54
43
46
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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 5. Defined benefit retirement plans: Open, soft and hard freeze plans, private
industry workers, National Compensation Survey, March 2014
(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
68
21
2
9
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 ..................
62
59
65
86
57
63
60
64
81
26
27
26
10
27
20
21
20
13
1
2
1
–
–
2
4
2
2
10
13
8
–
–
14
16
14
4
95
67
71
63
78
3
22
20
26
15
–
3
2
–
1
–
8
7
–
5
Full time .................................................................
Part time ................................................................
68
76
21
19
2
–
10
–
Union .....................................................................
Nonunion ...............................................................
84
60
14
25
–
2
–
13
Average wage within the following categories4:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
73
78
70
70
66
60
18
18
17
19
24
29
–
–
2
2
2
1
–
–
11
10
8
10
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
68
97
58
23
–
29
2
–
2
8
–
10
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
Transportation and warehousing ...................
Utilities ...........................................................
Information .........................................................
69
72
62
70
79
71
38
20
23
29
25
16
29
40
2
–
–
–
–
–
–
10
–
–
–
–
–
–
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 2014—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 ...................................................
55
54
45
69
77
73
74
77
86
71
76
99
100
84
20
20
24
17
–
20
–
15
–
–
15
–
–
–
3
3
2
3
–
–
–
–
–
–
–
–
–
–
22
23
29
11
–
–
–
–
–
–
–
–
–
–
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
74
71
79
67
66
67
13
13
14
23
23
23
2
3
–
1
2
1
10
13
–
9
9
8
74
61
77
66
68
63
65
66
70
57
68
67
68
14
22
13
24
22
28
26
23
21
29
21
–
23
2
1
3
2
2
–
2
–
–
–
2
–
–
10
16
8
8
9
–
7
–
–
–
9
15
–
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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 6. Defined benefit frozen retirement plans:1 Selected attributes,
private industry workers, National Compensation Survey, March 2014
(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
4
38
58
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 ..................
5
2
7
–
–
2
–
3
4
34
40
29
–
–
55
–
59
37
61
58
64
51
59
43
56
39
59
–
4
–
–
2
–
39
–
–
29
73
57
74
78
69
Full time .................................................................
Part time ................................................................
4
–
38
–
58
61
Union .....................................................................
Nonunion ...............................................................
14
1
30
40
56
59
Average wage within the following categories3:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
–
–
3
3
5
6
56
68
47
37
33
31
–
32
50
61
61
64
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
7
–
8
23
–
24
69
100
68
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
3
4
–
–
43
31
32
47
55
65
68
53
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
2014—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 .................
–
–
–
2
2
–
–
–
–
–
–
–
–
–
–
–
43
58
60
71
–
–
29
–
–
–
–
–
83
54
57
40
38
–
50
85
71
60
51
46
50
51
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
–
–
4
–
6
47
–
–
36
–
31
50
50
49
60
56
63
–
–
–
2
–
–
2
2
2
2
12
–
16
–
–
–
40
–
–
39
37
32
46
43
–
42
67
70
65
58
58
57
59
62
66
52
45
53
43
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 2013 are included in the "1 year" column. Those frozen between 2009 and 2012 are included in
the "2 to 5 year" column and plans frozen before 2009 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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, private industry workers, National
Compensation Survey, March 2014
(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
New defined
existing
New defined
existing
defined
contribution
defined
benefit plan
plan
contribution
benefit plan
plan
Other
11
89
3
29
33
29
1
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
Production, transportation, and material moving ...
Production .........................................................
Transportation and material moving ..................
9
8
9
23
17
23
15
4
8
6
12
91
92
91
77
83
77
85
96
92
94
88
3
3
4
–
2
–
3
4
4
–
5
28
30
27
13
22
8
27
50
34
31
39
37
38
37
20
39
44
38
22
21
23
19
28
25
30
44
24
28
23
18
37
41
31
1
–
2
–
–
–
–
–
–
–
–
Full time .................................................................
Part time ................................................................
10
24
90
76
3
8
29
19
34
26
28
29
1
–
Union .....................................................................
Nonunion ...............................................................
3
13
97
87
3
3
56
22
14
38
27
29
–
–
Average wage within the following categories3:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
39
60
16
10
7
6
61
40
84
90
93
94
–
–
3
3
3
3
–
–
15
30
35
32
19
–
37
30
35
42
28
–
34
33
24
23
–
–
–
–
1
–
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
6
–
6
94
100
94
–
–
–
31
–
30
31
–
33
35
–
36
–
–
–
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Retail trade ....................................................
Financial activities .............................................
13
25
46
7
87
75
54
93
3
7
–
1
28
28
3
20
34
21
22
54
26
27
33
18
2
–
–
–
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 2014—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
New defined
existing
New defined
existing
defined
contribution
defined
benefit plan
plan
contribution
benefit plan
plan
Other
Finance and insurance ..................................
Credit intermediation and related activities
Real estate and rental and leasing ................
Professional and business services:
Professional and technical services .............
Education and health services ...........................
Health care and social assistance .................
Other services ...................................................
8
6
–
92
94
100
1
–
–
19
21
–
54
50
–
18
22
–
–
–
–
–
17
17
–
100
83
83
100
–
4
–
–
–
13
14
–
55
31
32
–
–
44
46
–
–
–
–
–
1 to 99 workers ......................................................
1 to 49 workers ..................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
7
6
12
16
10
93
94
88
84
90
4
–
3
–
3
21
21
30
34
28
42
46
31
24
35
25
21
29
30
29
–
–
–
–
–
12
12
14
14
10
9
13
8
8
88
88
86
86
90
91
87
92
92
4
–
4
5
–
–
–
2
–
21
21
28
23
36
39
28
28
32
34
27
29
35
30
25
38
43
44
33
40
29
26
28
31
21
24
–
–
–
–
–
–
–
–
–
–
Geographic areas
Northeast ...............................................................
Middle Atlantic ...................................................
South .....................................................................
South Atlantic ....................................................
Midwest .................................................................
East North Central .............................................
West 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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 8. Defined contribution retirement plans: Selected attributes, private
industry workers, National Compensation Survey, March 2014
(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 ..................
70
71
69
66
83
69
75
66
64
30
29
31
34
17
31
25
34
36
84
84
84
78
–
81
84
80
79
16
16
16
22
–
19
16
20
21
50
72
68
69
67
50
28
32
31
33
75
82
83
83
83
25
18
17
17
17
Full time .................................................................
Part time ................................................................
68
68
32
32
82
82
18
18
Union .....................................................................
Nonunion ...............................................................
64
69
36
31
81
82
19
18
Average wage within the following categories1:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
72
72
67
67
69
71
28
28
33
33
31
29
82
81
80
82
84
85
18
19
20
18
16
15
Goods-producing industries ...................................
Construction ......................................................
Manufacturing ....................................................
67
50
70
33
50
30
81
74
82
19
26
18
Service-providing industries ..................................
Trade, transportation, and utilities .....................
Wholesale trade .............................................
Retail trade ....................................................
Transportation and warehousing ...................
Utilities ...........................................................
69
73
74
74
66
87
31
27
26
26
34
13
82
85
86
83
84
92
18
15
14
17
16
8
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 2014—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 .......................................
Accommodation and food services ................
Other services ...................................................
81
66
65
60
75
69
67
67
65
63
62
60
64
82
–
66
19
34
35
40
25
31
33
33
35
37
38
40
36
18
–
34
92
78
78
73
86
85
80
80
–
81
84
84
81
91
91
88
8
22
22
27
14
15
20
20
–
19
16
16
19
9
9
12
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
66
65
69
70
72
67
34
35
31
30
28
33
80
80
83
83
84
82
20
20
17
17
16
18
68
73
66
71
69
78
71
65
63
67
69
70
68
32
27
34
29
31
22
29
35
37
33
31
30
32
87
89
86
83
81
89
84
79
80
76
81
83
80
13
11
14
17
19
11
16
21
20
24
19
17
20
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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 2. Retirement benefits: Access, participation, and take-up rates,1 State and local government workers, National
Compensation Survey, March 2014
(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
89
81
91
83
75
89
33
16
48
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
83
83
82
90
90
90
87
87
88
77
77
77
88
88
88
34
33
31
16
15
13
47
45
41
99
84
91
89
90
95
85
90
76
85
82
83
86
74
91
91
93
92
92
90
87
98
77
84
81
82
89
78
89
70
78
74
75
78
68
90
91
93
91
91
88
88
27
29
35
36
36
36
26
9
13
16
19
19
20
12
34
45
46
53
52
54
47
Full time .................................................................
Part time ................................................................
99
38
90
33
91
86
92
35
83
31
89
88
37
10
18
4
48
44
Union .....................................................................
Nonunion ...............................................................
97
83
89
74
92
89
95
74
86
65
91
88
33
33
13
19
38
57
Average wage within the following categories4:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
73
59
93
95
98
98
66
52
84
86
89
90
90
89
91
91
91
92
65
51
86
89
94
91
58
45
77
80
84
82
89
89
90
89
89
90
26
19
35
35
37
44
13
10
18
17
16
18
50
53
50
49
44
40
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
90
91
92
86
89
95
91
81
81
81
83
76
79
83
84
91
90
90
90
88
89
87
92
83
85
88
91
76
68
72
85
74
75
77
82
62
60
62
78
89
88
88
89
82
87
86
91
33
32
28
23
47
52
57
37
16
14
11
7
25
32
34
18
48
45
40
32
52
61
60
49
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
77
68
90
91
88
92
69
60
81
83
80
84
89
87
90
91
92
91
67
57
81
86
81
88
57
47
73
77
73
78
86
82
90
90
91
89
28
26
32
34
31
35
20
17
24
15
15
15
71
67
76
45
49
44
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 2014—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
88
84
80
90
91
86
82
76
74
87
90
43
30
21
14
49
47
90
86
91
91
91
92
89
87
84
91
90
88
91
81
80
82
80
80
80
81
80
78
83
83
76
86
91
93
90
89
88
87
91
92
92
91
93
86
95
86
82
87
84
88
85
77
79
79
79
85
83
86
77
76
77
73
76
73
70
71
71
70
79
71
82
90
93
88
87
86
86
90
90
90
89
92
85
95
29
–
36
38
51
23
24
40
44
32
21
22
21
8
9
7
17
18
15
17
19
18
21
17
13
19
27
–
21
46
35
64
71
48
41
63
81
60
88
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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 3. Retirement benefit combinations: Access, State and local
government workers, National Compensation Survey, March 2014
(All workers = 100 percent)
Characteristics
All workers .............................................................
Defined
Defined
Defined
benefit and
benefit only contribution
defined
only
contribution
27
56
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
28
28
58
59
60
5
5
3
26
22
28
29
29
30
19
72
54
56
53
54
59
59
–
7
7
8
8
7
7
Full time .................................................................
Part time ................................................................
31
6
62
29
6
3
Union .....................................................................
Nonunion ...............................................................
31
23
64
50
2
9
Average wage within the following categories1:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
18
11
28
29
33
38
47
40
58
60
61
54
8
8
7
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
26
25
22
37
31
34
31
56
59
62
69
39
37
38
54
6
5
3
1
10
21
23
6
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
17
14
23
28
25
30
49
43
58
57
56
58
11
12
9
5
7
5
State government ..................................................
37
50
6
Establishment characteristics
See footnotes at end of table.
Table 3. Retirement benefit combinations: Access, State and local
government workers, National Compensation Survey, March
2014—continued
(All workers = 100 percent)
Characteristics
Local government ..................................................
Defined
Defined
Defined
benefit and
benefit only contribution
defined
only
contribution
24
59
6
25
9
32
31
49
–
12
32
38
–
17
16
–
60
74
56
53
39
69
65
47
40
58
69
66
70
4
–
4
7
3
–
12
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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 4. Defined benefit retirement plans:1 Employee contribution requirement and
method of contribution, State and local government workers, National Compensation
Survey, March 2014
(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
88
78
6.8
6.6
12
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 ...
89
90
92
80
82
85
6.8
6.9
7.2
6.8
6.8
7.0
11
10
8
92
88
87
86
86
87
84
86
76
74
76
76
74
71
7.2
7.0
7.4
6.4
6.4
6.1
6.6
7.0
6.9
7.2
6.4
6.4
6.0
6.8
8
12
13
14
14
13
16
Full time .................................................................
Part time ................................................................
88
88
78
75
6.7
7.0
6.6
7.0
12
12
Union .....................................................................
Nonunion ...............................................................
88
88
71
86
6.8
6.7
7.0
6.4
12
12
Average wage within the following categories3:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
87
90
86
89
89
92
82
86
76
79
76
74
6.6
7.0
6.6
6.6
7.2
7.4
6.4
6.4
6.6
6.4
7.0
7.3
13
10
14
11
11
8
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 .........................................
88
91
92
92
93
78
75
84
78
83
85
85
83
67
64
69
6.8
6.9
7.0
7.0
6.9
6.1
6.3
6.6
6.6
6.8
6.8
6.9
6.5
6.4
6.4
6.6
12
9
8
8
7
22
25
16
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
84
93
76
89
86
89
78
85
71
78
78
78
6.9
6.3
7.5
6.7
7.0
6.7
6.4
6.0
7.0
6.6
6.8
6.5
16
7
24
11
14
11
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 2014—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
89
88
74
79
6.4
6.9
6.4
6.8
11
12
96
98
95
91
93
85
80
95
79
78
64
59
65
91
93
78
68
95
69
64
6.4
7.2
6.1
6.0
5.1
7.5
8.2
6.7
7.9
7.0
6.8
7.0
6.8
6.4
6.0
7.0
9.0
6.0
8.0
7.0
4
2
5
9
7
15
20
5
21
22
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
ECEC data for March 2014.
Note: For definitions of major plans, key provisions, and related terms, see the "Glossary of Employee Benefit Terms" at
www.bls.gov/ncs/ebs/glossary20132014.htm.
Table 5. Defined benefit retirement plans:1 Open, soft and hard freeze plans, State
and local government workers, National Compensation Survey, March 2014
(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
40
60
(5)
(5)
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 ...
40
41
43
60
59
57
–
–
–
–
–
–
43
41
46
38
37
40
41
57
59
54
62
62
60
58
–
–
–
–
–
–
–
–
–
(5)
–
–
–
–
Full time .................................................................
Part time ................................................................
40
37
59
62
(5)
–
(5)
–
Union .....................................................................
Nonunion ...............................................................
39
41
60
59
–
–
–
–
Average wage within the following categories6:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
41
38
40
38
41
43
59
62
60
62
59
56
–
–
–
–
–
–
–
(5)
–
–
–
–
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
40
39
40
36
43
43
40
60
60
60
59
64
57
57
59
(5)
–
–
–
–
–
–
–
(5)
–
–
–
–
–
–
–
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
45
39
50
39
40
39
54
60
49
60
60
60
–
–
–
(5)
–
(5)
–
–
–
(5)
–
(5)
Establishment characteristics
See footnotes at end of table.
Table 5. Defined benefit retirement plans:1 Open, soft and hard freeze plans, State
and local government workers, National Compensation Survey, March
2014—continued
(All workers participating in defined benefit plans = 100 percent)
Soft freeze3
Characteristics
State government ..................................................
Local government ..................................................
Open plans2
All
participants
still accruing
benefits
Some
participants
still accruing
benefits
Hard freeze4
33
42
67
57
–
–
–
–
30
29
30
38
38
43
36
48
46
53
43
41
44
70
69
70
62
62
57
64
50
52
47
57
59
56
(5)
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
1
2
–
–
–
–
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 2014 estimates are not strictly comparable to corresponding estimates in previous years. See technical note for more
information.
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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 6. Defined benefit frozen retirement plans:1,2 Selected attributes,
State and local government workers, National Compensation Survey,
March 2014
(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
18
49
33
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 ...
17
17
15
48
47
47
35
36
38
15
19
18
19
20
19
13
46
50
62
49
49
56
53
39
31
20
32
32
25
34
Full time .................................................................
Part time ................................................................
16
34
50
38
33
28
Union .....................................................................
Nonunion ...............................................................
20
15
49
49
30
36
Average wage within the following categories4:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
14
9
23
14
18
21
50
44
51
51
46
39
36
47
26
34
35
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 .........................................
18
17
17
16
19
18
20
20
49
46
46
46
51
45
38
53
33
37
37
39
30
38
43
27
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
14
18
–
18
13
20
58
58
58
48
48
49
28
23
–
34
39
32
Establishment characteristics
See footnotes at end of table.
Table 6. Defined benefit frozen retirement plans:1,2 Selected attributes,
State and local government workers, National Compensation Survey,
March 2014—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
State government ..................................................
Local government ..................................................
2 to 5 years
Greater than
5 years
16
18
57
46
27
35
(5)
–
1
11
6
–
8
19
21
–
45
–
59
53
68
47
52
86
–
17
59
54
69
32
66
–
47
32
52
37
8
54
75
22
25
–
22
–
–
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 2014 estimates are not strictly comparable to corresponding estimates in previous years. See
technical note for more information.
3 The length of time is calculated based on the year the plan was modified. For example, plans frozen
after January 2013 are included in the "1 year" column. Those frozen between 2009 and 2012 are included in
the "2 to 5 year" column and plans frozen before 2009 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 ECEC data for March 2014.
5 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/glossary20132014.htm.
Table 7. Defined benefit frozen retirement plans:1,2 Plan alternatives, State and local government workers,
National Compensation Survey, March 2014
(All workers participating in frozen defined benefit plans = 100 percent)
Alternatives to frozen plans3
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
92
93
94
7
7
6
–
–
–
18
17
19
–
–
–
–
–
–
–
–
100
100
100
100
100
94
92
92
86
89
6
8
8
11
8
–
–
–
–
–
19
19
20
15
23
–
1
1
–
–
Part time ................................................................
–
100
94
5
–
11
–
Union .....................................................................
–
100
92
7
–
24
(4)
Average wage within the following categories5:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Highest 25 percent ............................................
Highest 10 percent ........................................
–
–
–
–
100
100
100
100
93
94
93
94
7
6
7
6
–
–
–
–
16
14
20
26
–
–
–
–
–
–
–
–
–
–
100
100
100
100
100
100
94
94
94
95
92
95
6
6
6
4
8
5
–
–
–
–
–
–
16
17
19
9
11
5
(4)
–
–
–
–
–
1 to 99 workers ......................................................
1 to 49 workers ..................................................
50 to 99 workers ................................................
100 workers or more:
100 to 499 workers ..........................................
–
–
–
100
100
100
88
93
82
–
–
–
–
–
–
–
–
–
–
–
–
–
100
91
8
–
20
–
State government ..................................................
–
100
89
11
–
17
–
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 ....................................................
See footnotes at end of table.
Table 7. Defined benefit frozen retirement plans:1,2 Plan alternatives, State and local government workers,
National Compensation Survey, March 2014—continued
(All workers participating in frozen defined benefit plans = 100 percent)
Alternatives to frozen plans3
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
Geographic areas
Northeast ...............................................................
New England .....................................................
Middle Atlantic ...................................................
South
East South Central .............................................
West South Central ...........................................
Midwest .................................................................
East North Central .............................................
West North Central ............................................
West ......................................................................
Mountain ............................................................
Pacific ................................................................
–
–
–
100
100
100
94
97
93
6
3
7
–
–
–
25
3
32
–
–
–
–
–
–
–
–
–
–
–
100
100
100
100
100
100
100
100
98
96
93
96
88
89
96
87
–
–
6
3
–
–
–
–
–
–
–
–
–
–
–
–
–
–
15
22
–
–
–
–
–
–
–
–
–
–
–
–
1
2
3
4
5
Plans closed to new workers or plans that cease accruals for some or all plan participants.
The 2014 estimates are not strictly comparable to corresponding estimates in previous years. See technical note for more information.
The sum of the individual components may be greater than the total because some employers offer more than one alternative.
Less than 0.5.
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 ECEC data for March 2014.
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/glossary20132014.htm.
Table 8. Defined contribution retirement plans: Selected attributes, State and
local government workers, National Compensation Survey, March 2014
(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
80
20
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
58
57
42
42
43
79
78
77
21
22
23
44
61
70
59
59
58
45
56
39
30
41
41
42
55
68
80
85
86
85
69
69
32
20
15
14
15
31
31
Full time .................................................................
Part time ................................................................
58
57
42
43
80
73
20
27
Union .....................................................................
Nonunion ...............................................................
52
62
48
38
73
83
27
17
Average wage within the following categories1:
Lowest 25 percent .............................................
Lowest 10 percent .........................................
Second 25 percent ............................................
Third 25 percent ................................................
Highest 25 percent ............................................
Highest 10 percent ........................................
59
60
57
56
61
66
41
40
43
44
39
34
81
83
81
77
80
81
19
17
19
23
20
19
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
58
57
46
70
58
64
60
42
42
43
54
30
42
36
40
80
75
74
69
80
78
76
84
20
25
26
31
20
22
24
16
1 to 99 workers ......................................................
50 to 99 workers ................................................
100 workers or more ..............................................
100 to 499 workers ............................................
500 workers or more ..........................................
55
33
59
58
59
45
67
41
42
41
–
–
78
83
76
–
–
22
17
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
2014—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
64
55
36
45
83
78
17
22
65
55
62
56
45
42
43
42
35
45
38
44
55
58
57
58
77
71
–
77
70
–
–
–
23
29
–
23
30
–
–
–
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 ECEC data for March 2014.
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/glossary20132014.htm.