The Employee Benefit Research Institute (EBRI) is a nonpartisan, nonprofit public policy research organization based in Washington, DC, that has been researching economic security issues for almost 25 years. This EBRI Issue Brief synthesizes highlights of recent EBRI research on retirement...

According to a recent survey, employers' direct costs for disability coverage (defined as payments or premiums for workers' compensation, sick pay, and short-term and long-term disability plans) were 6.3 percent of payroll in 1999. Indirect costs of disability (defined as costs for overtime,...