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Summary: Employer Costs for Employee Compensation -- December 2004 (PDF)
U.S. Bureau of Labor Statistics [BLS] 
Mar. 17, 2005
Excerpt: Employer costs for employee compensation averaged $25.57 per hour worked in December 2004, the U.S. Department of Labor's Bureau of Labor Statistics reported today. Wages and salaries, which averaged $18.07, accounted for 70.7 percent of these costs, while benefits, which averaged $7.50, accounted for the remaining 29.3 percent.
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