Attachment G: Work Sheet used to Calculate EPA Labor Costs

Attachment G

Work Sheets used to Calculate EPA Labor Costs

This attachment is available as part of the electronic docket for EPA ICR #0276.15 available at www.regulations.gov, Docket ID No. EPA-HQ-OPP-2013-0617.

NAICS: 999100

_{Federal Executive Branch}

Labor Category:	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate1	= W	$55.66	$36.11	$20.59
Benefits Percentage2	Lb = B/W	44%	44%	44%
Benefits per hour	B = W*Lb	$24.74	$16.05	$9.15
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$80.40	$52.16	$29.74
Overhead Percentage3	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$40.20	$26.08	$14.87
Fully Loaded Hourly Rate	Wf = Wb + OH = W + B + OH	$120.60	$78.24	$44.61

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_999100.htm May 2012 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.