ICR Attachment D: Worksheets to Calculate Industry and EPA Labor Costs

NAICS 325300
Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
Labor Category:
Unloaded Hourly Rate1
Benefits Percentage2
Benefits per hour
Loaded Hourly Rate
Overhead Percentage3
Overhead per hour
Fully Loaded Hourly Rate

Formula
=W

Managerial
$48.31

Technical
$31.26

Clerical
$15.78

43%

43%

43%

B = W*Lb
Wb = W + B =
W(1+Lb)
Lo = OH/Wb

$20.77
$69.08

$13.44
$44.70

$6.79
$22.57

50%

50%

50%

OH = Wb*Lo
Wf = Wb + OH
= W + B + OH

$34.54
$103.62

$22.35
$67.05

$11.28
$33.85

Lb = B/W

1. Data Source: BLS
http://www.bls.gov/oes/current/naics4_325300.htm
Management: 11-0000, Management Occupations
Technical: 19-0000, Life, Physical, and Social Science Occupations
Clerical: 43-0000, Office and Administrative Support Occupations
May 2006 data
2. Fringe benefits/wage per hour.
3. U. S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition , EPA452-02-001, January 2002, pg. 2-34. The loading for indirect costs is within the range of 20-70% of the
load labor rate (wage + benefits) suggested in EPA guidance.

NAICS 999100 - Federal Executive Branch
Labor Category:
Unloaded Hourly Rate1

Formula
=W

Benefits Percentage2
Benefits per hour
Loaded Hourly Rate

Lb = B/W

Overhead Percentage3
Overhead per hour
Fully Loaded Hourly Rate

Managerial
$47.16

Technical
$31.18

Clerical
$18.29

43%

43%

43%

B = W*Lb
Wb = W + B =
W(1+Lb)
Lo = OH/Wb

$20.28
$67.44

$13.41
$44.59

$7.86
$26.15

50%

50%

50%

OH = Wb*Lo
Wf = Wb + OH
= W + B + OH

$33.72
$101.16

$22.29
$66.88

$13.08
$39.23

1. Data Source: BLS
http://www.bls.gov/oes/current/naics4_999100.htm
Management: 11-0000, Management Occupations
Technical: 19-0000, Life, Physical, and Social Science Occupations
Clerical: 43-0000, Office and Administrative Support Occupations
May 2006 data
2. Fringe benefits/wage per hour.
3. U. S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition , EPA452-02-001, January 2002, pg. 2-34. The loading for indirect costs is within the range of 20-70% of the
load labor rate (wage + benefits) suggested in EPA guidance.