0597.11_Attachment M

Attachment M
Work Sheets used to Calculate IR-4 Labor Costs
NAICS: 541600
IR-4 & Consulting
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
$65.42

Technical
$35.04

Clerical
$18.00

44%

44%

44%

$28.84
$94.26

$15.45
$50.49

$7.94
$25.94

50%

50%

50%

$47.13
$141.39

$25.24
$75.73

$12.97
$38.90

1. Data Source: BLS (http://www.bls.gov/oes/2011/may/naics4_541600.htm) May 2011 data
NAICS 541600 - Management, Scientific, and Technical Consulting Services
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. The average for non farm, non federal civilian workers.
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 2070% of the load labor rate (wage + benefits) suggested in EPA guidance.