2311.02_Attachment H

EPA ICR Number 2311.02 -- Attachment H

Labor Wage Formulas

Registrant Labor Costs *

	Labor Category:	Formula	Managerial	Technical	Clerical
	Unloaded Hourly Rate 1	= W	$57.76	$32.46	$18.18
	Benefits Percentage 2	Lb = B/W	44%	44%	44%
	Benefits per hour	B = W*Lb	$25.18	$14.15	$7.93
	Loaded Hourly Rate	Wb = W+B = W(1+Lb)	$82.94	$46.61	$26.11
	Overhead Percentage 3	Lo = OH/Wb	50%	50%	50%
	Overhead per hour	OH = Wb*Lo	$41.47	$23.31	$13.05
	Fully Loaded Wage Rate	Wf = Wb + OH = W + B + OH	$124.42	$69.92	$39.16
Data Source: http://www.bls.gov/oes/current/naics4_325300.htm Management: 11-0000, Management Occupations Technical: 19-0000, Life Physical, and Social Science Occupations Clerical: 43-0000, Office and Administrative Support Occupations Fringe benefits ÷ wage per hour 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 loaded labor rate (wage + benefits) suggested in EPA guidance.

* US Department of Labor Statistics, May 2013

State Government Labor Costs *

Labor Category	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate 1	= W	$39.78	$27.20	$18.76
Benefits Percentage 2	Lb = B/W	44%	44%	44%
Benefits per hour	B = W*Lb	$17.34	$11.86	$8.18
Loaded Hourly Rate	Wb = W+B = W(1+Lb)	$57.12	$39.06	$26.94
Overhead Percentage 2	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$28.56	$19.53	$13.47
Fully Loaded Wage Rate	Wf = Wb + OH = W + B + OH	$85.69	$58.59	$40.41
Data Source: http://www.bls.gov/oes/current/naics4_999200.htm Management: 11-0000, Management Occupations Technical: 19-0000, Life Physical, and Social Science Occupations Clerical: 43-0000, Office and Administrative Support Occupations Fringe benefits ÷ wage per hour 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 loaded labor rate (wage + benefits) suggested in EPA guidance.

* US Department of Labor Statistics, May 2013

EPA (Agency) Labor Costs *

Labor Category	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate 1	= W	$55.83	$36.86	$20.77
Benefits Percentage 2	Lb = B/W	44%	44%	44%
Benefits per hour	B = W*Lb	$24.34	$16.07	$9.06
Loaded Hourly Rate	Wb = W+B = W(1+Lb)	$80.17	$52.93	$29.83
Overhead Percentage 3	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$40.09	$26.47	$14.91
Fully Loaded Wage Rate	Wf = Wb + OH = W + B + OH	$120.26	$79.40	$44.74
Data Source: http://www.bls.gov/oes/current/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 Fringe benefits ÷ wage per hour 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 loaded labor rate (wage + benefits) suggested in EPA guidance.

* US Department of Labor Statistics, May 2013