Attachment D.1: Work Sheet used to Calculate EPA and Federal Government Labor Costs

Attachment D.1

Work Sheets used to Calculate EPA and Federal Government Labor Costs

This attachment is available as part of the electronic docket EPA-HQ-OPP-2011-0766 and is part of the ICR’s Supporting Statement

NAICS: 999100

Federal Executive Branch

Labor Category:	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate1	= W	$55.64	$33.23	$20.06
Benefits Percentage2	Lb = B/W	44%	44%	44%
Benefits per hour	B = W*Lb	$24.26	$14.49	$8.75
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$79.90	$47.72	$28.81
Overhead Percentage3	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$39.95	$23.86	$14.40
Fully Loaded Hourly Rate	Wf = Wb + OH	$119.85	$71.58	$43.21
	= W + B + OH

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_999100.htm May 2010 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.