2511.02 Attachment H

ATTACHMENT F

Work Sheets used to Calculate Respondent Labor Costs

This attachment is available as part of the electronic docket EPA-HQ-OPP-2018-0418

and is part of the ICR’s Supporting Statement.

Respondent Labor Costs (States, Tribes, Territories)

State Government (NAICS 999200)
Item	Formula	Labor Category2
		Managerial	Technical	Clerical
Unloaded Hourly Rate1	= W	$42.17	$29.54	$19.88
Benefits Percentage3	Lb = B/W	46.5%	46.5%	46.5%
Benefits per hour	B = W*Lb	$19.60	$13.73	$9.24
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$61.77	$43.27	$29.12
Overhead Percentage4	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$30.88	$21.63	$14.56
Fully Loaded Hourly Rate	Wf = Wb + OH = W + B + OH	$92.65	$64.90	$43.68

1. Source: Bureau of Labor Statistics, NAICS 999200 – State Government, May 2017, http://www.bls.gov/oes/current/naics4_999200.htm

2. Standard Occupational Codes:

Management: 11-0000, Management Occupations

Technical: 19-0000, Life Physical, and Social Science Occupations

Administrative: 43-0000, Office, Clerical and Administrative Support Occupations

3. Total benefits/wages based on May 2017 Employer costs for employee compensation, All Civilian nonfarm workers, ftp://ftp.bls.gov/pub/special.requests/ocwc/ect/ececqrtn.pdf

4. U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pp. 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.

Work Sheets used to Calculate EPA and Federal Government Labor Costs

This attachment is available as part of the electronic docket EPA-HQ-OPP-2018-0418

and is part of the ICR’s Supporting Statement

EPA / Federal Government Labor Costs

Item	Formula	Labor Category2
		Managerial	Technical	Administrative
Unloaded Hourly Rate1	= W	$59.10	$38.92	$21.93
Benefits Percentage3	Lb = B/W	46.5%	46.5%	46.5%
Benefits per hour	B = W*Lb	$27.46	$18.09	$10.19
Loaded Hourly Rate	Wb = W+B = W(1+Lb)	$86.56	$57.01	$32.12
Overhead Percentage4	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$43.28	$28.50	$16.06
Fully Loaded Hourly Rate	Wf = Wb+OH = W+B+OH	$129.84	$85.51	$48.18
Source: Bureau of Labor Statistics, NAICS 999100 – Federal Executive Branch, May 2017, http://www.bls.gov/oes/current/naics4_999100.htm Standard Occupational Codes: Management: 11-0000, Management Occupations Technical: 19-0000, Life Physical, and Social Science Occupations Administrative: 43-0000, Office, Clerical and Administrative Support Occupations Total benefits/wages based on May 2017 Employer costs for employee compensation, All Civilian nonfarm workers, ftp://ftp.bls.gov/pub/special.requests/ocwc/ect/ececqrtn.pdf U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pp. 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.