This paper looks at the three employee benefit items that are most costly for employers--retirement programs, Social Security/Medicare contributions, and major medical insurance coverage--to estimate the costs of these benefits in school districts in the 15 states of the Southern Regional Education Board (Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, South Carolina, Tennessee, Texas, Virginia, and West Virginia). Three tables list, for each of the 15 states: (1) the status of Social Security participation, employer and teacher retirement contributions, normal retirement provisions, the retirement benefit formula, and the availability of early retirement; (2) coverage for major medical insurance through a state or district plan, annual employer contribution, and estimated percent of average teacher salary; and (3) employer contributions for selected employee benefits as a percent of salary, including retirement, Social Security/Medicare, major medical insurance, and total. The paper concludes that the cost of these three benefits adds from 13 percent to nearly 31 percent to salary allocations. Retirement and Social Security/Medicare costs range from about 9 percent to more than 24 percent of the average teacher salary, while major medical insurance contributions range from about 3 percent to 15 percent. (JDD)