Attachment F

Attachment F
Work Sheet used to Calculate State and Applicator Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2009-0884 and is
part of the ICR’s Supporting Statement

NAICS: 999200
State Government
Labor Category:
Unloaded Hourly Rate1

Formula
=W

Benefits Percentage2

Lb = B/W

Benefits per hour
Loaded Hourly Rate

B = W*Lb
Wb = W + B =
W(1+Lb)

Overhead Percentage3

Lo = OH/Wb

Overhead per hour
Fully Loaded Hourly
Rate

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

Managerial
$36.98

Technical
$25.88

Clerical
$17.33

44%

44%

44%

$16.10
$53.08

$11.26
$37.14

$7.54
$24.87

50%

50%

50%

$26.54
$79.61

$18.57
$55.72

$12.44
$37.31

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_999200.htm May 2008 data
NAICS 999200 - State Government
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.