Attachment H

Attachment H
Work Sheet used to Calculate EPA 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: 999100
Federal Executive Branch
Labor Category:
Formula
1
Unloaded Hourly Rate
=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
$49.96

Technical
$33.25

Clerical
$19.14

44%

44%

44%

$21.75
$71.71

$14.47
$47.72

$8.33
$27.47

50%

50%

50%

$35.85
$107.56

$23.86
$71.58

$13.74
$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.