Average costs drop precipitously when estimated for all workers, regardless of access to a pension, are factored.

Pension costs for goods-producing industries have been increasing over the past decade. In 2008, the average was $2.73 per hour of labor. By 2012 it was $3.04, and in 2014 it was $4.00.

In service-producing industries, which include trade, transportation, health care and education, the average cost of providing a pension was $3.00 per hour of labor worked.

Costs were highest for what the Bureau calls the “information” sector of the economy, which includes the publishing and software industries. In those areas of the economy, sponsors are paying $8.00 per hour of labor worked toward retirement obligations.

Sponsors’ overall cost comes from three expenses: premiums to Pension Benefit Guaranty Corp., fees on the administration of plans, and the expense of employer contributions.

The lowest cost of offering a pension was experienced the financial activities sector, where sponsors paid and average of $1.19 per hour worked, less than the $1.31 the sector paid in 2008. It is the only sector of the economy to be paying less now than it did in 2008.

Unionization can affect an employer’s cost to providing pensions, as far more union members have access to pension plans than do non-union workers.

In March 2015, 72 percent of union workers throughout the country had access to a defined benefit plan, compared to 13 percent of non-union workers.

Sponsors paid $4.44 in pension costs per hour of labor union workers supplied in 2015, more than the $2.77 paid for non-union workers.

The cost per hour of union labor was $2.58 in 2008.

Pension costs are cheaper for bigger employers. Sponsors with 100 to 449 workers pay $3.14 per hour of labor, and sponsors with more than 500 employees pay $3.30 and hour.

That’s compared to $3.43 for sponsors with 1 to 49 employees, and $4.08 for sponsors with 50 to 99 workers.