2330.01 Attachment K

Attachment K

Work Sheets used to Calculate EPA and Federal Government Labor Costs

This attachment is available as part of the electronic docket EPA-HQ-OPP-2009-0885 and is part of the ICR’s Supporting Statement

NAICS: 999100

Federal Executive Branch

Labor Category:	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate1	= W	$49.96	$33.25	$19.14
Benefits Percentage2	Lb = B/W	44%	44%	44%
Benefits per hour	B = W*Lb	$21.75	$14.47	$8.33
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$71.71	$47.72	$27.47
Overhead Percentage3	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$35.85	$23.86	$13.74
Fully Loaded Hourly Rate	Wf = Wb + OH = W + B + OH	$107.56	$71.58	$41.21

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_999100.htm May 2008 data

NAICS 999100 - Federal Executive Branch

Standard Occupational Codes:

Management: 11-0000, Management Occupations

Technical: 19-0000, Life, Physical, and Social Science Occupations

Clerical: 43-0000, Office and Administrative Support Occupations

2. Fringe benefits/wage per hour.

3. U. S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, 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.