0597.11_Attachment N

Attachment N
Work Sheets used to Calculate EPA and Federal Government Labor
Costs
NAICS: 999100
EPA or Federal Government
Labor Category:
Formula
1
Unloaded Hourly Rate
=W
Benefits Percentage2

Lb = B/W

Benefits per hour
Loaded Hourly Rate

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

Overhead Percentage3

Lo = OH/Wb

Overhead per hour
Fully Loaded Hourly
Rate

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

Managerial
$55.67

Technical
$36.02

Clerical
$20.38

44%

44%

44%

$24.54
$80.21

$15.88
$51.90

$8.98
$29.36

50%

50%

50%

$40.11
$120.32

$25.95
$77.85

$14.68
$44.05

1. Data Source: BLS (http://www.bls.gov/oes/current/naics4_999100.htm ); May 2011 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. The average for non farm, non federal civilian workers.
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 2070% of the load labor rate (wage + benefits) suggested in EPA guidance.