Salary.com has released their annual Mom Salary. Based on its survey of more than 40,000 mothers, Salary.com determined that the time mothers spend performing 10 typical job functions would equate to an annual salary of $138,095 for a stay-at-home mom. This is a three percent increase over the 2006 salary of $134,121. Working mom's "at-home" salary is $85,939 in 2007—an increase of only $63 from last year; this is in addition to the salary they earn in the workplace.

"We believe it is important that mothers understand the value of the work they are doing," said Bill Coleman, senior vice president of compensation at Salary.com. "If mom decides to re-enter the workforce, she should be aware that while she may have been out of the workforce, the skills she has gained by raising kids is transferable to the workplace."

We found the job titles that best matched a mom's definition of her work to be (in order of hours spent per week): housekeeper, day care center teacher, cook, computer operator, laundry machine operator, janitor, facilities manager, van driver, psychologist, and CEO.

See below for the breakdown of "mom jobs" and the time spent on each job for both the working mom and the stay-at-home mom, as well as their total "mom salary", including overtime:

Working Moms 'At Home' Salary 2007

Stay-at-Home Moms Salary 2007

A large portion of mom's salary is from the amount of overtime worked. According to the Salary.com survey, stay-at-home moms work a 92 hour "workweek" – more than half her time spent on the job is overtime. Working moms, however, logged more than nine hours of overtime for an average 49 hour mom workweek, beyond their full-time paying jobs.

In past Mom Salary surveys, many playfully asked, "So, who will pay mom's salary?" This year, Salary.com worked with Abbott's Similac brand to create a nationwide contest to answer this question. Abbott is holding the "Similac Mom's $135K Payday" contest, which will award one mother with a full year's salary in recognition for all her hard work. For more information, visit http://SimilacMomsPayday.com.

Moms and their families can visit http://mom.salary.com and create their own "mom paycheck" with the Mom Salary Wizard®, the first interactive tool that allows moms and their families to price the "mom job," based on location and mom's personal hours worked in each of the 10 roles. Users can create a hypothetical mom paycheck and mom pay stub, which can be printed and e-mailed to family and friends for Mother's Day.

- By Salary.com