Comparative information on expenditures by colleges and universities for employee retirement and insurance benefits is presented for 1986. Based on survey responses from 653 schools, information is provided for each benefit category on expenditures as a percentage of total gross payroll, and expenditures as dollars per employee per year. The weighted average employer expenditure for retirement and insurance benefits was 19.4% of payroll or $4,583 per employee per year. As a percent of payroll, total employer retirement and insurance expenditures reported by the colleges ranged from less than 6% to over 32%. Just over two thirds of the colleges reported a dollar amount between $2,250 and $4,499 per employee. Average expenditures for retirement and insurance benefits for public liberal arts colleges was 22.1% of payroll, with those of public universities 19.9%. All but eight of the respondents reported expenditures for one or more types of pension plans, 94% reported life insurance expenditures, while 99% indicated health insurance expenditures. Average retirement and insurance expenditures by region are also reported. The survey questionnaire is appended. (SW)