2195.05_Attachment F

NAICS: 999100
EPA or Federal Government
Labor Category:
Unloaded Hourly Rate1

Formula
=W

Managerial
$56.54

Technical
$37.15

Clerical
$21.15

Benefits Percentage2

Lb = B/W

46.3%

46.3%

46.3%

Benefits per hour

B = W*Lb

$26.19

$17.21

$9.80

Loaded Hourly Rate

Wb = W + B =
W(1+Lb)

$82.73

$54.36

$30.95

Overhead Percentage3

Lo = OH/Wb

50%

50%

50%

Overhead per hour

OH = Wb*Lo

$41.36

$27.18

$15.47

Fully Loaded Hourly
Rate

Wf = Wb + OH
= W + B + OH

$124.09

$81.53

$46.42

1. Data Source: BLS
May 2014 data
http://www.bls.gov/oes/current/naics4_999100.htm
NAICS 999100 - Federal Executive Branch
Standard Occupational Codes:
Management:
11-0000, Management Occupations
19-0000, Life, Physical, and Social Science
updated
Technical:
Occupations
3/25/2014
43-0000, Office and Administrative Support
Clerical:
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.