Table 1

Estimated cost of implementing five paid sick days for employers currently providing no paid sick leave, as share of total sales, by sector

Industry sector* Payroll as share of employer sales** Cost of maximum usage scenario (40 hours of sick leave), as share of total sales Average use (in days) of sick leave (given 40 hours of sick leave) Cost of average usage by sector, as share of total sales
Wholesale trade 6.5% 0.12% 2.36 0.06%
Retail trade 10.3 0.20 2.59 0.10
Real estate and rental and leasing 15.4 0.30 3.01 0.18
Administrative and support and waste management and remediation services*** 47.8 0.92 2.92 0.54
Health care and social assistance 42.3 0.81 2.53 0.41
Arts, entertainment, and recreation 30.0 0.58 2.79 0.32
Accommodation and food services 27.2 0.52 1.50 0.16
Other services (except public administration) 17.9 0.34 2.70 0.19

* Industry sectors lacking data on payroll and sales excluded from analysis here include: utilities, information, finance and insurance, management of companies and enterprises, construction, educational services, and professional, scientific, and technical services.

** "Sales" refers to "employer sales, shipments, receipts, revenue, or business done," as defined in the U.S. Census Bureau’s Economic Census.

*** This broad sector includes general administrative support services such as office administration and security, as well as services specifically related to waste management and remediation.

Source: Authors' analysis of U.S. Census Bureau (2007) and Miller (2011)

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