Median human resource staffing levels remain at an all-time high, according to the HR Department Benchmarks and Analysis 2017 report, released today by Bloomberg BNA. For the second year in a row, the median ratio of human resources staff to total employee headcount is at an all-time high of 1.4 full-time equivalent HR employees for every 100 workers served by the human resource department. And for six consecutive years, more HR departments have expanded than contracted.

Data on HR priorities found the competition for talent is a major concern, as 84% of the surveyed HR departments identified recruitment and retention of qualified employees as an important priority. Priorities such as employee satisfaction and morale, training and development, compensation competitiveness, and leadership development also ranked high on the list.

This year’s survey also included a section focusing on HR policy revisions driven by legislative changes. It found four in five departments have revised HR policies based on recent legislation, with the most commonly cited changes being due to the Affordable Care Act at 62%, followed by overtime rules at 48%.

Nearly two-thirds of departments, 63%, have their own budgets, and the most prominent line items are benefits, employment and recruiting, training and development, and compensation.

The benefits of economies of scale are substantial for HR departments — on a per capita basis, companies with fewer than 250 employees spend $2,966 per employee on the HR function, six times as much as the $594 per employee spent by organizations with at least 2,500 workers.

The report is based on a survey of nearly 700 human resource professionals representing a cross-section of US employers.