Attachment F

NAICS: 999100
updated Jun 2, 2021
EPA or Federal Government
Labor Category:
1

Unloaded Hourly Rate
Benefits Percentage2
Benefits per hour
Loaded Hourly Rate

Overhead Percentage3
Overhead per hour
Fully Loaded Hourly Rate

Formula
=W

Managerial
Technical
$
63.67 $
42.00 $

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

$

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

$

Clerical
23.24

46.0%
29.29 $

46.0%
19.32 $

46.0%
10.69

$92.96

$61.32

$33.93

50%
46.48 $
$139.44

50%
30.66 $
$91.98

50%
16.97
$50.90

1. Data Source: BLS
http://www.bls.gov/oes/current/naics4_999100.htm
May 2020 data
NAICS 999100 - Federal Executive Branch
Last Modified Date: March 31, 2021
Standard Occupational Codes:
Management:
11-0000, Management Occupations
Technical:
19-0000, Life, Physical, and Social Science Occupations
updated 4/08/2014
Clerical:
43-0000, Office and Administrative Support 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-