Benefit Incidence is a measure of the availability of a benefit. The National Compensation Survey (NCS) presents data on the rate of workers with access to, and who participate in, employee benefits. Access is referred to the rate of workers in an occupation who are given a benefit. An employee may have access to an employer-provided fitness center, but may or may not use it. Employees in contributory plans are counted as participating in an insurance plan or a retirement plan if they have paid required contributions and met any applicable service requirements. Employees in noncontributory plans are counted as participating regardless of whether they have fulfilled their service requirements. All these benefit are measured by the bureau of labor statistics.