Average Employee Benefit Cost Comparison

The average cost is calculated based on the employers’ contribution in relation to the respective average state benchmark salary and the average market salary. For dental insurance, the 2012 Survey data not available. 2011 data has been escalated by 4.0% based on trend figures from the Sibson Consulting 2012 Health Plan Cost Trend Survey; for Basic Life Insurance & Disability Insurance, the data comes from the 2010/2011 Towers Watson Survey Report on Employee Benefits Policies & Practices; for sick leave accrual days, the data comes from the 2010/2011 Towers Watson Survey Report on Employee Benefits Policies & Practices; and for the market amount for defined benefit retirement plan, the data comes from the NASRA FY 2011 Public Fund Survey Report.