ICR Attachment C - Work Sheet used to Calculate EPA and Federal Government Labor Costs

Attachment C

Agency Labor Costs - 2009 Data

Labor Category	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate1	= W	$52.19	$34.59	$19.70
Benefits Percentage2	Lb = B/W	43%	43%	43%
Benefits per hour	B = W*Lb	$22.75	$15.08	$8.59
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$74.94	$49.67	$28.29
Overhead Percentage3	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$37.47	$24.84	$14.14
Fully Loaded Hourly Rate	Wf = Wb + OH = W + B + OH	$112.42	$74.51	$42.43
1. Data Source: http://www.bls.gov/oes/2009/may/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 2009 data 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.