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Summary of Employer Costs for Employee Compensation, June 2007 (PDF)
U.S. Bureau of Labor Statistics [BLS] 
Sept. 24, 2007
Excerpt: In addition to retirement and savings the other benefit categories were: life, health, and disability insurance benefits, which averaged $2.32 (8.4 percent); legally required benefits, including Social Security, Medicare, unemployment insurance, and workers' compensation, which averaged $2.21 per hour (8.0 percent of total compensation); and paid leave benefits (vacations, holidays, sick leave, and other leave), which averaged $1.95 (7.0 percent).
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