I. Purpose
II. Summary of the 2001 Annual Covered Employment and Wages (CEW) Program
III. Technical Appendix
IV. Glossary
V. Notes
I. Purpose
Where Are the Jobs? What Do They Pay? 2001 Annual Covered Employment and Wages
is a publication of the Wyoming Department of Employment that summarizes employment and
wage data for employers subject to the Wyoming Employment Security Law
(Wyoming
Statutes §§27-3-101 through 27-3-705), and Federal civilian workers covered by the
Unemployment Compensation for Federal Employees (UCFE) program.
Data Sources and Transformations
Administrative data sources are transformed into a statistical data set and are used to
construct this report. The Quarterly Contributions Reports (QCRs), also known as Quarterly
UI/Workers’ Compensation Summary Reports (Form WYO056), filed by employers with the Wyoming
Employment Tax Division serve as the primary source of administrative data. The QCRs have
information about monthly employment,1 quarterly wages, and
Unemployment Insurance (UI) taxes. Industry and geographic information are added to these
reports to identify economic activity more specifically. The Multiple Worksite Report (MWR),
the Industry Verification Form, and federal data collected by the state act as supplements
to the QCRs (see Technical Appendix for a more complete description of these reports).
2 The combination of QCRs and other reports is collectively
referred to as the Covered Employment and Wages (CEW) program. It was formerly referred
to as the ES-202 report.
Each firm’s location is in the database as a separate record for a specific quarter. In some
instances, a firm has multiple records in the database because it has multiple worksites
as determined by the Multiple Worksite Report (see Technical Appendix
for a more complete discussion of MWRs). In other instances, a firm with multiple worksites
has a single record for a specified time period. The number of units can generally be
interpreted as the number of firms operating in an industry or geographic location.
Data Uses
The primary objective of this publication is to support local planning and economic
development efforts. It also provides information for the administration of employment and
training programs. Local economic planners use the information to estimate future demand for
schools, roads, and other infrastructure. Banks utilize the information to conduct economic
forecasting. Utility companies use the information to determine demand. Insurance companies
refer to it when setting rates.3 Private consultants incorporate
the information in economic models and projections, while the media use it for various
articles and publications about the economy.
Government uses CEW data for many purposes. Workers’ Compensation and UI compute tax rates
and UI benefits based on CEW data. The Wyoming Business Council uses the data as one basis
of its economic performance benchmarks and to advance Wyoming's economic development.
The U.S. Department of Commerce, Bureau of Economic Analysis uses the data for two main
purposes: to calculate the wage and salary component of personal income, and in the estimation
of Gross Domestic Product.
As a statistical measure, private and public entities use these data to gauge the economic
health of the labor market. While by no means exhaustive, these examples show how CEW data
are used in public and private arenas.
To meet various customer needs, the data in this publication are organized into many different
sections, including statewide, region, county, industry, and size of establishment (see
Table of Contents). The following questions can be addressed through
this publication:
* Which regions and counties are growing the fastest?
* What industries pay the highest wages?
* Which industries have the most jobs? The least?
Geography
Research & Planning has designated the following five regions for the CEW program:
* Northwest Region - Big Horn, Fremont, Hot Springs, Park, and Washakie counties
* Northeast Region - Campbell, Crook, Johnson, Sheridan, and Weston counties
* Southwest Region - Lincoln, Sublette, Sweetwater, Teton, and Uinta counties
* Southeast Region - Albany, Goshen, Laramie, Niobrara, and Platte counties
* Central Region - Carbon, Converse, and Natrona counties
When a firm is unable or unwilling to report one or all of the places it conducts business in
Wyoming, we report the geographic region as Nonclassified.
Confidentiality
Data provided to the Wyoming Department of Employment by employers are held in strict confidence
pursuant to the Wyoming Employment Security Law. To protect the identity of firms, the agency
withholds publication of employment and wage data under the following circumstances: (1) The
industry consists of three or fewer reporting units, or (2) A single employer accounts for
80 percent or more of the industry’s employment. Data not meeting the agency’s confidentiality
criteria are indicated as ND (Not Disclosable).
Data Limitations
Due to the continuous collection of CEW data, all numbers are preliminary and subject to
revision. Data are considered final within nine months (three quarters) of initial reporting
(see Technical Appendix for additional information on quality control).
Detailed data may not add up to the total due to nondisclosure and rounding.
Because an employer may be unable or unwilling to report the location of multiple worksites,
not all firm locations are reported in the tables. An employer may not make a distinction
between worksites due to incompatability with the accounting methods used by the Wyoming
Department of Employment.
Not all employers are required to submit wage and employment records. With certain exceptions,
employers exempt from the Wyoming Employment Security Law include agricultural production
firms, railroads, and the self-employed (see Technical Appendix for a
complete list of employer classes exempt from Wyoming Employment Security laws).
Publication Contents
This publication covers Wyoming employment and wages by industry in 2001. It provides detailed
regional and county information on the number of employers, employment, payroll, and average
wages. Current quarterly information and annual historical data to 1989 are on our
website.
This publication (2001 data) will be disseminated to our customers primarily through our
website. Both PDF and HTML versions will be
available.
For information on the nation and individual states, see U.S. Department of Labor, Bureau of
Labor Statistics, Employment and Wages Annual Averages, 2001. For wage data
specific to occupations in Wyoming, see Research & Planning’s
Wyoming Wage Survey: 2001
publication. Information on benefits offered by Wyoming employers can be found in
Employee Benefits in Wyoming:
2001. A database of
occupations that can be customized for a specific industry, along with
earnings by age, gender, and industry.
Some of our publications are available in hard copy by contacting us at (307) 473-3807.
II. Summary of the 2001 Annual Covered Employment and
Wages (CEW) Program
Highlights
* In 2001, average statewide employment, weekly wage, and total payroll were higher than 2000
levels.
* Employment in Wyoming increased by 2.8 percent from 2000 to 2001.
* The average weekly wage increased by 4.5 percent from 2000 to 2001.
Average Employment
UI covered employment is based on place of work rather than an employee’s place of residence.
For example, an individual may work in Sweetwater County while living in Carbon County.
Consequently, the number of jobs worked in an area does not always reflect the number of
residents. In addition, the number of jobs in an industry or geographic area does not directly
translate into the number of individuals employed. Although most individuals work in a single
job, some people hold multiple jobs. In 2001, 14.8 percent of Wyoming workers held more
than one job.4
Average annual employment in Wyoming rose by 6,425 jobs (2.8%) from 230,855 in 2000 to 237,280
in 2001. The industries with the largest employment in 2001 were Government (56,597 jobs),
Retail Trade (30,259 jobs), and Accommodation & Food Services (26,337). Government consisted
of 7,371 Federal jobs, 12,050 State jobs, and 37,177 Local jobs.5
Management of Companies and Enterprises6 and Educational Services
(private) had the smallest number of jobs with 779 and 1,107, respectively.
The highest employment growth occurred in Mining (13.5% or 2,168 jobs) and Professional &
Technical Services (9.6% or 670 jobs). Employment decreased in both Utilities (-4.7% or -102
jobs) and Information (-4.7% or -198 jobs). Other employment decreases occurred in Manufacturing
(-3.9% or -413 jobs), Accommodation & Food Services (-1.6% or -423 jobs), Finance &
Insurance (-1.5% or -94 jobs), and Federal Government (-1.2% or -90 jobs).
The Northeast Region led Wyoming in employment increases with an additional 1,671 jobs, up
4.6 percent from 2000 to 2001. The Southeast Region showed stagnant employment, losing 15 jobs
(0.0%). Of all Wyoming counties, Campbell County experienced the largest increase in employment
(1,583 jobs or 8.6%). Platte County saw the largest percentage decrease in employment (-2.7% or
-90 jobs). Complete regional and county employment data are available.
Total Payroll
Total payroll in Wyoming jumped by 7.4 percent ($459 million), from $6.2 billion to $6.7 billion,
between 2000 and 2001. The industry with the largest payroll was Government ($1.7 billion),
followed by Mining ($969 million). Educational Services (private) and Management of Companies
& Enterprises had the smallest total payrolls with $22.1 million and $32.3 million,
respectively.
The Professional & Technical Services industry showed the largest percentage growth at 17.8
percent ($38.9 million). Both Other Services, Except Public Administration and Real Estate &
Rental & Leasing showed payroll increases at 16.9 percent ($22.9 million) and 16.1 percent
($10.4 million), respectively. Industries showing payroll decreases include Information Services
(-12.9% or -$17.4 million) and Utilities (-0.9% or -$1.1 million). Payroll for Public
Administration (private ownership) was reassigned to Local Government through an ownership
change for Tribal Governments. Therefore, the decrease of 100 percent ($12.2 million) shown in
the Table represents a change in classification rather than a real
decrease in payroll.
Regionally, the largest growth in payroll occurred in the Northeast Region at 13.5 percent
($136.5 million). The Central Region had a decrease in payroll (-2.9 percent or -$4.7 million).
At the county level, Campbell County had the largest increase in total payroll at 18.4 percent
($112.2 million). Only Natrona County experienced a decline in total payroll (-1.4 percent or
$12.9 million). The payroll decrease in the Central Region and Natrona County was largely the
result of a bonus paid in the fourth quarter of 2000 to some workers in oil & gas extraction
which was not repeated in 2001. Additional regional and county total payroll data are
available.
Average Weekly Wage
The average weekly wage in Wyoming rose 4.5 percent, from $516 in 2000 to $539 in 2001. Other
Services, Except Public Administration and Administrative & Waste Services experienced the
largest increases of $43 (12.2%) and $35 (9.9%) per week, respectively. Agriculture, Forestry,
Fishing, & Hunting saw the smallest increase in average weekly wage of $2 (0.5%). Two
industries, Mining and Information, saw decreases in wages of $59 (-5.4%) and $53 (-8.6%). The
decline in wages of $564 (-41.4%) for Management of Companies & Enterprises can be attributed
to coding changes with the transition to the North American Industry Classification System.
Regionally, the largest growth in average weekly wage was in the Northeast Region at 8.4 percent
($46). The Central Region showed a decrease in average weekly wage (-1.7 percent or -$9). The
county with the largest growth in average weekly wages was Campbell (9.1% or $58). Only Natrona
County experienced a decline (-3.2% or -$18). The decline in the Central Region, and specifically
Natrona County, was related to a fourth quarter bonus in 2000 paid to some oil & gas workers
which was not repeated in 2001.
Summary of 2001 Data
For the most part, industries and geographic areas across Wyoming experienced increases in the
number of jobs and wages paid from 2000 to 2001. Some of the gains or losses observed were due
to one-time events, such as bonuses paid or changes in industrial classification.
III. Technical Appendix
This technical appendix includes explanations that may be helpful to readers and data users who
want additional information on the concepts and methodologies used in the Unemployment Insurance
(UI) Covered Employment and Wages (CEW) program. We describe our data sources, methods of
classifying data, data quality control, and discuss the circumstances in which employers are
exempt from UI coverage. Additional information on CEW is available online from the
Bureau of Labor Statistics (BLS).
Data Sources
Data on UI covered employing units, employment, and wages are compiled from Quarterly UI/Workers’
Compensation Summary Reports (Form WYO056). Described by the BLS as a Quarterly Contributions
Report (QCR), the WYO056 form captures total UI wages for the quarter (including tips), bonuses,
UI taxable wages, tax due, total UI amount due, and number of workers as of the 12th of each
month for each establishment. The Multiple Worksite Report (MWR), the Industry Verification Form,
and federal data collected by the state act as supplements to the QCRs. The Industry Verification
Form is used during refiling to verify or correct industry, geographic, and ownership codes
assigned to employers subject to Wyoming UI laws. The MWR is sent quarterly to collect employment
and wage data by worksite for employers with employees at two or more locations. These sources of
data together are referred to as the Covered Employment and Wages (CEW) program.
Industry Classification
Employment and wage data are based on the codes and titles published in the North American
Industry Classification System (NAICS, pronounced NAKES). NAICS groups establishments based on a
production-oriented or supply-based framework of economic activity. The production process
concept holds that industries share a common production process, use similar technology, and
operate from similar physical facilities. Employees often have similar levels of skills and
expertise. NAICS replaces the Standard Industrial Classification (SIC) coding system. NAICS was
developed to provide greater international comparability of industry data under the North American
Free Trade Agreement (NAFTA); make industry coding more relevant especially in recognizing new,
emerging, and advanced technologies; and to create a system that proves more adaptable than the
SIC system. Just as the SIC did, NAICS promotes a uniform presentation of statistics by federal
agencies, state governments, and private research organizations, at the same time it extends its
application to international economies. Businesses are assigned an industry classification based
on the main product or group of products made or distributed or services rendered. NAICS permits
the assignment of six-digit codes (compared to SIC’s four-digits); includes 20 sectors (referred
to as major industries), and adds more than 350 new industries. For example, Internet service
providers have a NAICS code of 518111 and are in the new Information industry (51). A list of
NAICS titles and codes to the four-digit level is included in Short List
of NAICS Codes. For a complete list of NAICS codes and their definitions, see U.S. Office of
Management and Budget, North American
Industry Classification System, United States 2002.
Government data (referred to in the NAICS manual as Public Administration) are represented as
Federal, State, and Local with two-, three-, and four-digit NAICS breakouts. Prior to 1989,
publications of Covered Employment and Wages data did not include Federal Government
employment.
Due to differences in the NAICS and SIC structures, data for 2001 will not be comparable
to SIC-based data from previous years. However, converted SIC data for 2000 will be included in
the statewide tables for comparison purposes.
Through the Annual Refiling Survey (ARS), R&P updated all employer SIC codes to 1997 NAICS
codes. Following further Federal revision of NAICS, R&P converted selected 1997 NAICS codes
to 2002 NAICS codes. Data with all 1997 NAICS codes are available beginning with the first
quarter of 2000 on our Internet site. For
further discussion of the impact of NAICS, see Research & Planning,
“North American Industrial Classification System (NAICS) Major
Industry Codes (Two Digit) & Descriptions,”
Wyoming Labor Force Trends, August 1998,
and Mike Evans, “New Industrial Classification System will Affect
All Industry Statistics,” Wyoming Labor Force Trends,
October 2000.
Quality Control of Data
Records are in the CEW database by quarter and are reviewed several times before being considered
final. Some items that are corrected include data entry errors, inconsistencies in employment or
wage data from previous quarters, and errors due to change in ownership. Data are considered
final after a nine-month (three quarter) revision period. For example, data from the fourth
quarter of 2001 (the months of October, November, and December) were considered final in
September 2002.
To insure that employer data are accurately reported, industry, geographic, and ownership codes
assigned to UI-covered reporting units are periodically reviewed and updated via the Industry
Verification Form. The Industry Verification Form is also a primary source for the collection of
new worksite physical location information for both single and multiple establishment
employers.
UI Coverage
Wyoming law requires that employers provide UI coverage for employees if the firm (1) has a
payroll of $500 or more in a calendar year, or (2) acquires an organization, business, trade, or
substantially all of the assets of an employer that is subject to the law at the time of the
acquisition. In 2001, the taxable wage base was $14,100.
UI coverage under the Wyoming Employment Security Law has been expanded twice. On January 1,
1972, coverage was extended to firms employing one or more workers, State institutions of
higher learning (i.e., the University of Wyoming and seven junior colleges), and State hospitals.
On January 1, 1978, coverage was extended to employees of state and local (city, county)
governments, non-profit elementary and secondary schools, certain larger agricultural
establishments, and certain domestic workers. The full text of the
Wyoming Employment
Security laws are available.
The following classes of employment are exempt from coverage under the Wyoming Employment
Security Law:
(1) Agricultural labor, unless an employer has a payroll of $20,000 or more in
any one quarter or employs ten or more workers for at least a part of one day
for 20 weeks within a calendar year.
(2) Domestic service (performed for a person in a private home, local college
club or local chapter of a college fraternity or sorority), unless earnings
exceed $1,000 in any one quarter.
(3) Services performed by an individual while in the employ of city, county, or
state government if such individual performed such services as (a) an elected
official or certain policy making and advisory positions, (b) an election
official or election worker if the amount of remuneration received by the
individual during the calendar year for services performed as an election
official or election worker is less than $1,000, (c) a member of a legislative
body or the judiciary of any political subdivision, (d) an inmate of a state
custodial or penal institution, (e) a member of the state National Guard or Air
National Guard, or (f) an emergency employee hired temporarily in case of a
disaster.
(4) Services performed for churches or conventions or associations of churches
or religious organizations.
(5) Services performed by a student of a school, college, or university in which
that individual is enrolled and regularly attending classes, or by the spouse of
a student if the spouse is informed at the time of hire by the institution that
the employment is provided under a financial assistance program and is not
covered by unemployment compensation.
(6) Services performed by an individual enrolled in a full-time program at an
educational institution combining academic instruction with work experience if
the service is an integral part of the program and is certified by the
institution to the employer. This does not apply to services performed in a
program established for an employer or groups of employers.
(7) Services performed by an individual under the age of 18 in the delivery of
newspapers or shopping news. This does not include delivery or distribution to
any point for subsequent delivery or distribution.
(8) Services performed by an individual in the employ of a son, daughter, or
spouse, and services performed by a child under the age of 21 in the employ of a
parent. (In general, this exemption applies only to sole proprietorships or a
partnership consisting only of the child’s parents.)
(9) Services performed as a licensed real estate broker or salesperson employed
on a commission basis only.
(10) Services of barbers and beauticians if the barber or beautician is
responsible to the shop owner for rent only. If the rent agreement is on a
percentage basis, the barber or beautician is considered to be an employee.
(11) Services performed by an individual receiving rehabilitative services from
a facility providing rehabilitation programs for individuals with reduced
earning capacities because of age, physical or mental deficiencies, or injury.
Also includes wages paid to workers who are not readily absorbed into the labor
market because of physical or mental deficiencies.
(12) Services performed by a hospital patient employed by the hospital.
(13) Services performed for the federal government or any federal agency exempt
by federal law, except service for those agencies otherwise required by law to
contribute to any state unemployment compensation fund.
(14) Services performed by an individual receiving wages as part of a work
experience or workfare program assisted or financed by the federal government or
any state or local government, except for those on-the-job training employees
who are wholly or partially paid by the employer.
(15) Self-employed individuals.
(16) Workers in the railroad industry who are covered by unemployment programs
under the Railroad Retirement Act.
(17) A nonprofit organization paying wages to less than four individuals for
less than 20 weeks in the preceding year.
(18) Services performed as casual labor. “Casual labor” means service of less
than two (2) consecutive weeks and not within the normal course of business.
(19) Services performed by a private duty nurse employed by a private party.
(20) Services performed by an individual who is the owner and operator of a
motor vehicle which is leased or contracted with a driver to a for-hire common
or contract carrier. The owner-operator shall not be considered an employee if
he/she performs the service pursuant to a contract which provides that the
owner-operator shall not be treated as an employee for purposes of the Federal
Insurance Contributions Act, the Social Security Act, the Federal Unemployment
Tax Act, and income tax withholding at source.
(21) Services performed by a member of a limited liability company, unless the
limited liability company elects coverage for a period of not less than two
years with written approval.
IV. Glossary
Annual Refiling Survey (ARS): An annual process to verify or correct industry,
geographic, and ownership codes for employers that are covered under Wyoming
Employment Security laws. As part of the ARS process, one-third of employers in
Wyoming are sent an Industry Verification Form each year. Within a three-year
time span, all Wyoming employers are surveyed.
Average Wage: The average wage is the total payroll divided by the average
employment in a given time period. The time units used in this publication are
weekly, monthly, quarterly, and annually. For example, the average quarterly
wage in the third quarter of 2001 is computed by dividing the total payroll by
the average employment in that time period. The average wage is a summary
statistic combining all wage and salary levels, and all grades and classes of
labor. It represents pay received for a particular job performed, not
necessarily pay received by an individual. Wages in this publication only
approximate earnings because an employee may not be employed by the same
employer all year or may work for more than one employer. Consequently, an
industry with a substantial portion of part-time jobs will generally have lower
wages per job than an industry with a larger proportion of full-time jobs.
Average Employing Units: The average of reported quarterly employing units for
the entire year (see also Employing Unit).
Average Employment: The total number of employees reported divided by the number
of months used in the analysis. This includes employees subject to Unemployment
Compensation for Federal Employees (UCFE) programs and state Unemployment Insurance laws
who received pay for any part of the pay period including the 12th of each month.
Bonus: Money given to employees in addition to their usual compensation. Bonuses
are not necessarily provided at regular intervals.
Employing Unit: The economic unit for which data are submitted on an employer’s
contribution report, Multiple Worksite Report, or on an employment and wages
report of a government entity or nonprofit organization. It is typically at a
single physical location and engaged in one, or predominantly one, type of
economic activity for which a single industrial classification may be applied.
Occasionally, a single physical location encompasses two or more distinct and
significant activities (e.g., a restaurant and a gasoline service station at one
location). Also, an employing unit may represent several locations or
establishments. The average employing units is the average of reported quarterly
employing units for the entire year.
Employment: The number of Unemployment Insurance covered workers who earn wages
during the pay period that includes the 12th of the month.
Enterprise: The employer and legal entity of a given Unemployment Insurance
tax account. An enterprise may consist of one or more units.
Establishment: Where business is conducted or where services or industrial
operations are performed, generally at a single physical location.
FIRE: Finance, Insurance, & Real Estate; one of the ten major
industries within the Standard Industrial Classification (SIC) system.
Gross Wages: As reported on the Unemployment Insurance Tax Report, gross
wages are the total dollar amount of compensation paid by an employer during a
quarter.
Industry Verification Form: Used in the annual refiling survey to verify or
correct industry, geographic, and ownership codes for employers that are covered
under Wyoming Unemployment Security laws.
Multiple Worksite Report (MWR): Used for the collection of monthly employment,
quarterly wages, and Unemployment Insurance tax information for those
employers with two or more locations with a total of ten or more employees.
Nonclassified: When a firm is unable or unwilling to report one or all of
the places it conducts business in Wyoming, the geographic region is reported as
Nonclassified.
North American Industry Classification System (NAICS): An economic
classification system based on production processes of countries participating
in the North American Free Trade Agreement (NAFTA).
Not Disclosable: Disclosure could result in establishment identification
and violate confidentiality agreements.
Quarterly Contributions Report (QCR): Contains information about monthly
employment as of the 12th of each month, quarterly wages, and Unemployment
Insurance tax information. Also known as the Quarterly UI/Workers’
Compensation Summary Report (Form WYO056).
Refiling: An annual process which uses the Industry Verification Form to verify
or correct industry, geographic, and ownership codes for employers covered under
Wyoming Employment Security laws. Also known as the Annual Refiling Survey.
Region: An economically integrated geographic area within which individuals can
live and find employment within a reasonable distance or can readily change
employment without changing their place of residence. Wyoming has five regions
for the Covered Employment and Wages program: Northwest, Northeast, Southwest,
Southeast, and Central. For a list of the counties included in each region,
refer to the Geography section.
Standard Industrial Classification (SIC): A former system of industry
classification based on the main product or group of products made or
distributed, or services rendered by a business. The North American Industry
Classification System (NAICS) replaced SIC in 2001.
Total Payroll: The sum of all wages paid to covered full- and part-time
employees, including commissions, bonuses, cash, the reasonable cash value of
board and meals, housing, payment in kind, and all payments in any medium other
than cash. Included in this calculation are wages paid for overtime, extra shift
work, vacation pay, holiday pay, and bonuses. Wages of salaried officers of
corporations, executives, and persons on vacation or sick leave are also
included in Total Payroll.
TCPU: Transportation, Communications, & Public Utilities; one of the ten major
industries of the Standard Industrial Classification (SIC) system.
Unemployment Insurance (UI): A national system for providing a source of income
to individuals who, for various reasons, are temporarily without employment.
Unemployment Compensation for Federal Employees (UCFE): The federal system of
Unemployment Insurance. Two of the federal agencies that submit UCFE information
are the Department of Defense and the United States Postal Service.
Wyoming Employment Security Law: The series of Wyoming statutes that outline the
functions of Unemployment Insurance in Wyoming. Includes Wyoming Statutes
§§27-3-101 through 27-3-704.
V. Notes
1Employment for a given month is the number of workers covered by
Unemployment Insurance who earn wages during the pay period that includes the 12th of the
month.
2U.S. Department of Labor, Bureau of Labor Statistics,
ES-202 Operating Manual, July 2000, pp. 1-2.
3Ibid, pp. 1-7.
4Wyoming Department of Employment, Research & Planning,
Outlook 2000: Detailed Occupational Projections and Labor
Supply, October 2000, p. 30.
5Government includes schools and publicly-owned hospitals.
6Because of statutory exemption, not all agricultural firms are
required to file Unemployment Insurance reports. Consequently, the number of Agriculture firms
reported may be lower than the actual number of firms in Wyoming. See
Technical Appendix for additional information.
7Wyoming Department of Employment, Research & Planning,
Wyoming 1995 Annual Covered Employment and Wages,
September 1996.