Attachment G Labor Wage Formulas

EPA ICR Number 2311.03
ICR ATTACHMENT G
Labor Wage Formulas
Registrant Labor Costs *
Labor Category:

Formula

Managerial
$56.84

Technical
$30.60

Clerical
$19.92

Unloaded Hourly Rate 1

=W

Benefits Percentage 2

Lb = B/W

46.4%
$26.37
$83.21

46.4%
$14.20
$44.80

46.4%
$9.24
$29.16

Benefits per hour

B = W*Lb

Loaded Hourly Rate

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

Overhead Percentage 3

Lo = OH/Wb

50%

50%

50%

Overhead per hour

OH = Wb*Lo

Fully Loaded Wage Rate

Wf = Wb + OH
= W + B + OH

$41.60
$124.81

$22.40
$67.19

$14.58
$43.74

1. 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
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 loaded labor rate (wage + benefits) suggested in EPA guidance.
* US Department of Labor Statistics, May 2016

State Government Labor Costs *
Labor Category
Unloaded Hourly Rate 1
Benefits Percentage 2
Benefits per hour
Loaded Hourly Rate
Overhead Percentage 2
Overhead per hour
Fully Loaded Wage Rate

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

Managerial
$42.33
46.4%
$19.64
$61.97
50%
$30.98
$92.95

Technical
$29.07
46.4%
$13.49
$42.56
50%
$21.28
$63.83

Clerical
$19.69
46.4%
$9.13
$28.82
50%
$14.41
$43.24

1. 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
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 loaded labor rate (wage + benefits) suggested in EPA guidance.
* US Department of Labor Statistics, May 2016

EPA (Agency) Labor Costs *
Labor Category
Unloaded Hourly Rate 1
Benefits Percentage 2
Benefits per hour
Loaded Hourly Rate
Overhead Percentage 3
Overhead per hour
Fully Loaded Wage Rate

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

Managerial
$57.87

Technical
$37.98

Clerical
$21.47

46.4%
$26.85
$84.72
50%
$42.36
$127.07

46.4%
$17.62
$55.60
50%
$27.80
$83.40

46.4%
$9.96
$31.43
50%
$15.71
$47.14

1. 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
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 loaded labor rate (wage + benefits) suggested in EPA guidance.
* US Department of Labor Statistics, May 2016