Cost study using Dec 2020 BLS tables template 10 04 2021.xlsx

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Overview

CABR 2020
Ret. and PRB costs
BLS Table Data
BLS Geo. Factors
Cost Study

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Sheet 1: CABR 2020

U.S. Department of Energy
Contractor Compensation and Benefits Report (CABR)
for Calendar Year 2020
Status: Date Submitted		(DD/MM/YY)
Enter or select data in cells with yellow background.
Field Office
Facility (Site)
Contractor
Contract Number:
PART ONE - EMPLOYMENT PER CONTRACT - IF FULL YEAR ENTER 52 WEEKS OTHERWISE ENTER NUMBER OF WEEKS BELOW
Number of Employees (Average FTEs)	No. of Employees	Enter Number of Weeks or 52 below
Exempt (Average FTEs):
Bargaining Unit (Average FTEs):		If Contract Less than a Year Enter Start Date and/or End Date Below
Nonexempt Nonbargaining Unit (Average FTEs):		Start Date:
Total Full Time Employees (FTEs)	0	Finish Date:
Number of Employees Based on Hours	0
PART TWO - GROSS PAY
Types of Expenditure	Total	Bargaining	Total Nonbarg	Exempt	Non Exempt		Pct of Pay
Gross Payroll	3	1	2	1	1		100.00%
Annual Base Pay including COVID Leave	3	1	2	1	1		100.00%
Straight-Time Pay Worked:	3	1	2	1	1		100.00%
Paid-Time off:	0	0	0	0	0		0.00%
Vacation Pay	0		0				0.00%
Vacation Pay Cashed Out	0		0				0.00%
Holiday Pay:	0		0				0.00%
Holiday Pay in Lieu:	0		0				0.00%
Sick Leave Pay:	0		0				0.00%
Paid Time Off (PTO) Bank:	0		0				0.00%
Personal Leave Pay:	0		0				0.00%
Maternity Leave:	0		0				0.00%
Parental Leave:	0		0				0.00%
Union Steward Pay:	0		0				0.00%
Other Paid Leave Pay:	0		0				0.00%
Overtime Pay:	0	0	0	0	0		0.00%
Straight Time Portion:	0		0				0.00%
Premium Portion:	0		0				0.00%
Other Overtime Payment:	0		0				0.00%
Types of Expenditure	Total	Bargaining	Total Nonbarg	Exempt	Non Exempt
Other Pay:	0	0	0	0	0		0.00%
Shift Differential:	0		0				0.00%
Lump Sum Payments:	0		0				0.00%
Performance Incentive Compensation:	0		0				0.00%
Cash Awards:	0		0				0.00%
Discretionary Bonuses:	0		0				0.00%
Remote/Isolation/Expatriate Pay:	0		0				0.00%
Hazard Duty Pay:	0		0				0.00%
Miscellaneous Compensation:	0		0				0.00%
PART TWO - LEGALLY REQUIRED	Total	Bargaining	Total Nonbarg	Exempt	Non Exempt
Legally Required Excluding COVID Leave	0	0	0				0.00%
Social Security:			0				0.00%
Other Retirement Programs:			0				0.00%
Unemployment - State and Federal:			0				0.00%
Workers' Compensation:			0				0.00%
Family & Medical Leave Funded With a Payroll Tax:			0				0.00%
COVID-19 Related Paid Leave:			0	0	0		0.00%
Other Legally Required Pay, Benefits, and Insurance:			0				0.00%
PART TWO LIFE/DEATH	Total	Bargaining	Total Nonbarg
Life/Death Benefits:	0	0	0				0.00%
Life Insurance for Active Employees:			0				0.00%
Death Benefits for Active Employees:			0				0.00%
Life Insurance for Retirees:			0				0.00%
Death Benefits for Retirees:			0				0.00%
PART TWO - MEDICAL	Total	Bargaining	Total Nonbarg
Medical/Medically Related:	0	0	0				0.00%
Insured Active Medical - Including Prescription Drugs:			0				0.00%
Self-Insured Active Medical - Including Prescription Drugs:			0				0.00%
Dental Active:			0				0.00%
Vision Active:			0				0.00%
HSAs Active:			0				0.00%
HRAs Active:			0				0.00%
Onsite Clinics:			0				0.00%
Misc. Medical Active:			0				0.00%
Insured Retiree Medical - Including Prescription Drugs:			0				0.00%
Self-Insured Ret. Med. - Including Prescription Drugs:			0				0.00%
Dental-Retiree:			0				0.00%
Vision Retiree:			0				0.00%
HSAs Retirees:			0				0.00%
HRAs Retirees:			0				0.00%
Misc. Medical-Retiree:			0				0.00%
Short-Term Disability:			0				0.00%
Long-Term Disability:			0				0.00%
Displaced Worker:			0				0.00%
PART TWO - RETIREMENT	Total	Bargaining	Total Nonbarg
Retirement:	0	0	0				0.00%
Defined Contribution, Employer Contribution:			0				0.00%
Defined Benefit, Employer Contribution:			0				0.00%
Pay-As-You-Go Plan Disbursements:			0				0.00%
Retirement Plan Expenses:			0				0.00%
PART TWO - OTHER	Total	Bargaining	Total Nonbarg
Other:	0	0	0				0.00%
Dependent Care:			0				0.00%
Employee Assistance Program:			0				0.00%
Education Allowance Benefits:			0				0.00%
Relocation Expenses/Housing Allowances:			0				0.00%
Severance Packages:			0				0.00%
FMLA Benefits			0				0.00%
Meal Allowances:			0				0.00%
Miscellaneous Benefits:			0				0.00%
PART THREE - PAID HOURS	Total	Bargaining	Total Nonbarg	Exempt	Non Exempt
Paid Hours	0	0	0	0	0
Straight Hours	0		0
Overtime Hours	0		0
Premium Hours	0		0
Vacation Hours	0		0
Vacation Hours Cashed Out	0		0
Holiday Hours	0		0
Holiday Hours in Lieu	0		0
Sick Leave Hours	0		0
Paid Time Off (PTO) Bank Hours	0		0
Personal Leave Hours	0		0
Parental Leave Hours	0		0
Union Steward Time Hours	0		0
COVID-19 Related Paid Leave Hours	0		0
Other Paid Leave Hours	0		0
PART FOUR - HEALTH CARE PLANS
1. Provide the number of medical plans by category (If a type of medical plan is not provided, enter "0." This field must not be blank:
Group Indemnity Health Insurance
Health Maintenance Organization (HMO)
Preferred Provider Organization ( PPO)
Point of Service Plan (POS)
Consumer Driven Health Plan (CDHP)
Other
2. Provide the percentage of contribution the employees required to contribute to any medical plan(s) provided by employer (contractor).
Use an average percentage if contributions vary among multiple plans. Include both bargaining and nonbargaining in your average.
Percent Active Single
Percent Active Single Plus One
Percent Active Family
3. Provide the percentage the retirees are required to contribute to any medical Plan(s) provided by the Employer (contractor).
Use an average percentage of contributions vary among multiple plans.
Percent Under Medicare Retirement Age - Retirees
Percent At or Over Medicare Retirement Age - Retirees
4. Provide the number of retirees who are enrolled in a Retiree Medical Plan (exclude spouses and/or dependents).
Include surviving spouses and surviving eligible domestic partners. Include any retirees receiving a stipend only.
Retirees in Medical Plans not Covered by Medicare
Retirees in Medical Plans Covered by Medicare
5. Retiree Medical Stipend Amount
Stipend Amount for Retirees Covered by Medicare
Stipend Amount for Spouses Covered by Medicare
6. Retiree Medical Stipend Participation
Number of Participating Retirees Covered by Medicare
Number of Participating Spouses Covered by Medicare
PART FIVE -
Comments:
Methodology if Different than in the Instructions:
PART SIX - CENSUS DIVISION
Percent in Primary Census Division	100%
Percent in Secondary Census Division
Enter the "Percent in Secondary Census Division" if 10% or more of the employees are in a secondary census division. If less than 10% of the employees are in a secondary census division, leave the "Percent in Secondary Census Division" at 0%. The percent in a tertiary or lower census division, if applicable, should be included in the primary census division.
The census divisions are defined as follows: New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont; Middle Atlantic: New Jersey, New York, and Pennsylvania; South Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South Carolina, Virginia, and West Virginia; East South Central: Alabama, Kentucky, Mississippi, and Tennessee; West South Central: Arkansas, Louisiana, Oklahoma, and Texas; East North Central: Illinois, Indiana, Michigan, Ohio, and Wisconsin; West North Central: Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, and South Dakota; Mountain: Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, and Wyoming; and Pacific: Alaska, California, Hawaii, Oregon, and Washington.

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Sheet 2: Ret. and PRB costs

Retirement and PRB Costs
	Martin McCaulay: update these numbers Enter values in the cells highlighted in green
	Actives
Post-Retirement Benefit (PRB) Service Cost
Defined Benefit (DB) Target Normal Cost
The PRB Service Cost is the service cost for financial reporting for the fiscal year ending in the calendar year.
The Defined Benefit Target Normal Cost is the Funding Target Normal Cost from the Pension Management Plan.
For multi-employer and multiple employer plans:
Use the actual PRB Service Cost by contractor, or split the total based on the number of actives participating in the plan.
Use the actual DB Target Normal Cost by contractor, or split the total based on payroll.

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Sheet 3: BLS Table Data

							#REF!
December 2020 Bureau of Labor Statistics Table Data
				40%	60%	40%	60%
			US Bureau of Labor Statistics Wtd Ave	Supplemental Table 2 - Mgmt, professional, and related	Supplemental Table 2 - 500 workers or more	US Bureau of Labor Statistics Supplementary Table 2	US Bureau of Labor Statistics Supplementary Table 2	US Bureau of Labor Statistics Table 1
			Percent of Payroll	Percent of Payroll	Percent of Payroll	Mgmt, professional & related	500 workers or more	Private industry workers
A.	PAYROLL
		Martin McCaulay: including payroll, insurance, retirement and savings, and legally required benefits Total Compensation	126.9%	123.3%	129.4%	100.0%	100.0%	100.0%
		Martin McCaulay: including wages and salaries, paid leave, and supplemental pay Payroll	100.0%	100.0%	100.0%	81.1%	77.3%	81.2%
B.	PAID LEAVE
		Vacation	6.4%	6.0%	6.6%			3.8%
		Holiday	2.7%	3.4%	2.2%			2.2%
		Sick	1.5%	1.6%	1.5%			1.0%
		Personal	0.6%	0.6%	0.6%			0.4%
	TOTAL PAID LEAVE		11.2%	11.6%	10.9%	9.4%	8.4%	7.4%
C.	INSURANCE
		Life	0.1%	0.1%	0.1%			0.1%
		Health	11.4%	8.8%	13.2%			7.3%
		Short-term Disability	0.2%	0.2%	0.2%			0.2%
		Long-term Disability	0.1%	0.1%	0.1%			0.1%
	TOTAL INSURANCE		11.8%	9.2%	13.6%	7.5%	10.5%	7.7%
D.	RETIREMENT AND SAVINGS
		Defined Benefit	2.3%	2.1%	2.4%			1.2%
		Defined Contribution	4.3%	4.1%	4.5%			2.3%
	TOTAL RETIREMENT AND SAVINGS		6.6%	6.2%	6.9%	5.0%	5.3%	3.5%
E.	LEGALLY REQUIRED PAYMENTS:		8.5%	7.9%	8.9%	6.4%	6.9%	7.6%
F.	COST STUDY BENEFITS		29.6%	27.0%	31.4%
G.	COST STUDY PAYROLL AND BENEFITS
		Payroll	100.0%	100.0%	100.0%
		Benefits used in Cost Study	29.6%	27.0%	31.4%
		Minus Paid Leave	-11.2%	-11.6%	-10.9%
		Plus Legally Required Payments	8.5%	7.9%	8.9%
		Total Compensation	126.9%	123.3%	129.4%

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Sheet 4: BLS Geo. Factors

		PTO, Life, Disab., and Ret.	Health Insur-ance		Benefit Costs as a Percent of Total Compensation from December 2020 BLS Tables								PTO, Life, Disab., and Ret.	Health Insur-ance	PTO, Life, Disab., and Ret.	Health Insur-ance
	BLS Table 7 Region	Martin McCaulay: A positive factor increases the benchmark and decreases the cost study result. A negative number decreases the benchmark and increases the cost study result. Geo-graphic Factor	Martin McCaulay: A positive factor increases the benchmark and decreases the cost study result. A negative number decreases the benchmark and increases the cost study result. Geo-graphic Factor		Total Comp-ensation	Payroll	Paid Leave	Insur-ance	Retire-ment and Savings	Legally Required	Cost Study Benefits		% of Total Comp.	% of Total Comp.	% of Payroll	% of Payroll
	New England	1.4%	0.3%		100.0%	80.7%	8.1%	8.0%	3.7%	7.6%	19.8%		12.3%	7.5%	15.3%	9.3%
	Middle Atlantic	1.4%	0.7%		100.0%	80.0%	7.8%	8.3%	3.9%	7.8%	20.0%		12.2%	7.8%	15.3%	9.7%
	South Atlantic	-0.4%	-1.4%		100.0%	82.7%	7.5%	6.7%	3.2%	7.4%	17.4%		11.1%	6.3%	13.5%	7.6%
	East South Central	-0.7%	-0.4%		100.0%	81.9%	7.0%	7.5%	3.3%	7.3%	17.8%		10.8%	7.0%	13.2%	8.6%
	West South Central	-2.3%	-1.8%		100.0%	83.5%	6.6%	6.4%	2.7%	7.4%	15.7%		9.7%	6.0%	11.6%	7.2%
	East North Central	0.9%	1.1%		100.0%	79.9%	7.2%	8.6%	4.1%	7.4%	19.9%		11.9%	8.1%	14.8%	10.1%
	West North Central	0.0%	1.8%		100.0%	80.0%	7.3%	9.2%	3.2%	7.6%	19.7%		11.1%	8.6%	13.9%	10.8%
	Mountain	-0.3%	0.7%		100.0%	80.7%	7.0%	8.4%	3.4%	7.5%	18.8%		10.9%	7.9%	13.6%	9.7%
	Pacific	0.3%	-0.2%		100.0%	81.2%	7.7%	7.6%	3.3%	7.9%	18.6%		11.5%	7.1%	14.2%	8.8%
	All Private Industry Workers (Table 1)				100.0%	81.2%	7.4%	7.8%	3.4%	7.6%	18.6%		11.3%	7.3%	13.9%	9.0%
100%	0
0%	0
	Weighted Average	0.0%	0.0%
	The Census divisions are defined as follows:
	New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont;
	Middle Atlantic: New Jersey, New York, and Pennsylvania;
	South Atlantic: Delaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, South Carolina, Virginia, and West Virginia;
	East South Central: Alabama, Kentucky, Mississippi, and Tennessee;
	West South Central: Arkansas, Louisiana, Oklahoma, and Texas;
	East North Central: Illinois, Indiana, Michigan, Ohio, and Wisconsin;
	West North Central: Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, and South Dakota;
	Mountain: Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, and Wyoming; and
	Pacific: Alaska, California, Hawaii, Oregon, and Washington.

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Sheet 5: Cost Study

DOE Annual Cost Study using the 2020 Calendar Year Data and the December 2020 Bureau of Labor Statistics Tables
									US Bureau of Labor Statistics Wtd Ave	Paid Leave, Life Insurance, Disability Insurance, and Retirement and Savings	Health Insurance and PRBs	Total as a Single Percent
		ALL DATA MUST BE REVIEWED BY THE CONTRACTOR. THE METHODS AND TABLES ARE SELECTED BY THE CONTRACTOR FOR APPROVAL BY THE CONTRACTING OFFICER.	Actual Amount	Percent of Payroll	Percent of Payroll	Percent of Pay Above Benchmark	Percent of Pay Above Benchmark	Percent of Pay Above Benchmark
A.	PAYROLL		$3	100.0%	100.0%
B.	PAID LEAVE
		Vacation	$0	0.0%	6.4%	-6.4%		-6.4%
		Holidays	$0	0.0%	2.7%	-2.7%		-2.7%
		Sick and Personal	$0	0.0%	2.1%	-2.1%		-2.1%
		TOTAL B	$0	0.0%	11.2%	-11.2%		-11.2%
C.	INSURANCE
		Life	$0	0.0%	0.1%	-0.1%		-0.1%
		Health	$0	0.0%	11.4%		-11.4%	-11.4%
		Short-Term Disability	$0	0.0%	0.2%	-0.2%		-0.2%
		Long-Term Disability	$0	0.0%	0.1%	-0.1%		-0.1%
		TOTAL C	$0	0.0%	11.8%	-0.4%	-11.4%	-11.8%
D.	RETIREMENT AND SAVINGS
		Defined Benefit Plan Normal Cost	$0	0.0%	2.3%	-2.3%		-2.3%
		Defined Contribution	Martin McCaulay: This should be employer contributions only $0	0.0%	4.3%	-4.3%		-4.3%
		TOTAL D	$0	0.0%	6.6%	-6.6%		-6.6%
E.	POST-RETIREMENT BENEFITS (PRBs) *		$0	0.0%	McCaulay, Martin: This is the weighted average for all DOE contractors. PRBs are not included in the BLS tables. 1.1%		-1.1%	-1.1%
F.	BLS GEOGRAPHIC FACTOR				0.0%	0.0%	0.0%	0.0%
G.	COST STUDY RESULTS		$0	0.0%	30.7%	-18.2%	-12.5%	-30.7%
H.	CONTRACTOR'S BENEFIT INDEX					81.8%	87.5%	69.3%
I.	BASELINE PLUS 5%					105.0%	105.0%	105.0%
J.	EXCESS OF BENEFIT INDEX OVER 105%					-23.2%	-17.5%	-35.7%
		The contractor's Paid Leave, Life Insurance, Disability Insurance, and Retirement and Savings Benefit Index is within the 105% threshold.
		The contractor's Health Insurance and PRBs Benefit Index is within the 105% threshold.
		The contractor's total Benefit Index as a single percent of payroll is within the 105% threshold.
		employees =	0
		hours worked =	0