In 2014-15, Pennsylvania public school district mandated teacher pension contribution rose to 21.40% of employee salaries and in 2015-16 it rose again to 25.84% of total salaries. In 2014-15, the state mandated district contribution to the teacher pension fund rose to 21.40% of employee salaries and in 2015-16 it rose again to 25.84% of total district salaries. In 2011, the average teacher salary in Western Beaver County School District was $54,242 a year. The District employed 71 teachers and administrators with a top salary of $110,237. In 2009, Western Beaver County School District reported employing 91 teachers and administrators with an average salary range of $52,657 and a top salary of $101,920. Teachers work 185 days with 7 hours 40 minutes per day, including a duty-free lunch and a daily preparation period. The teachers receive substantial benefit compensation, including a defined benefit pension, health insurance, vision insurance, dental insurance, professional development reimbursement, paid personal days, 10 paid sick days, and other benefits. Each year, five teachers are entitled to visit another public school district for a day without loss of pay. In 2011, the average teacher salary in WBCSD was $51,388 a year, while the cost of the benefits teachers receive was $17,168 per employee, for a total annual average teacher compensation of $68,556. According to a study conducted at the American Enterprise Institute, in 2011, public school teachers’ total compensation is roughly 50 percent higher than they would likely receive in the private sector. The study found that the most generous benefits that teachers receive are not accounted for in many studies of compensation, including: pension, retiree health benefits and job security. In 2007, Western Beaver County School District employed 73 teachers. The average teacher salary in the district was $45,072 for 180 days worked. As of 2007, Pennsylvania ranked in the top 10 states in average teacher salaries. When adjusted for cost of living Pennsylvania ranked fourth in the nation for teacher compensation. Western Beaver County School District administrative costs per pupil in 2008 was $1,040.22 per pupil. This ranked 46th out of Pennsylvania's 501 public school districts. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. The Pennsylvania School Boards Association keeps statistics on salaries of public school district employees in Pennsylvania. According to the association's report, the average salary for a superintendent, for the 2007-08 school year, was $122,165. Superintendents and administrators receive a benefit package commensurate with that offered to the district's teachers' union.