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Survey Results: Employer Costs for Employee Compensation (PDF)
U.S. Bureau of Labor Statistics [BLS] 
Dec. 16, 2002
Excerpt: In September 2002, employer costs for employee compensation for civilian workers in private industry and State and local government in the United States averaged $23.44 per hour worked, the U.S. Department of Labor's Bureau of Labor Statistics reported [on Dec. 11, 2002]. Wages and salaries, which averaged $16.93, accounted for 72.2 percent of these costs, while benefits, which averaged $6.51, accounted for the remaining 27.8 percent.
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