SS-Attachment G

Attachment G
Work Sheets used to Calculate EPA Labor Costs
This attachment is available as part of the electronic docket for EPA ICR #0276.16 available at
www.regulations.gov, Docket ID No. EPA-HQ-OPP-2017-0628.

NAICS: 999100
Federal Executive Branch
Labor Category:
Formula
1
Unloaded Hourly Rate
=W

Managerial
Technical
Clerical
$57.87
$37.98
$21.47

Benefits Percentage2

Lb = B/W

46.4%

46.4%

46.4%

Benefits per hour
Loaded Hourly Rate

$26.85
$84.72

$17.62
$55.60

$9.96
$31.43

Overhead Percentage3

B = W*Lb
Wb = W + B =
W(1+Lb)
Lo = OH/Wb

50%

50%

50%

Overhead per hour
Fully Loaded Hourly
Rate

OH = Wb*Lo
Wf = Wb + OH
= W + B + OH

$42.36
$127.07

$27.80
$83.40

$15.71
$47.14

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_999100.htm March 2016 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.