Attachment H_EPA and Federal Government Labor Cost

September 26, 2012
Attachment H
Worksheet Used to Calculate EPA and Federal Government Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2012-0544, Notice
of Supplemental Distribution of a Registered Pesticide Product, EPA ICR No. 0278.11, OMB
Control No. 2070-0044, and is part of the ICR’s Supporting Statement.

NAICS: 999100
EPA or Federal Government
Labor Category:
Unloaded Hourly Rate
Benefits Percentage2
Benefits per hour
Loaded Hourly Rate
Overhead Percentage3
Overhead per hour
Fully Loaded Hourly
Rate

1

Formula

Managerial

Technical

Clerical

=W

$55.67

$36.02

$20.38

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

44%
$24.54

44%
$15.88

44%
$8.98

$80.21

$51.90

$29.36

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

50%
$40.11

50%
$25.95

50%
$14.68

$120.32

$77.85

$44.05

http://www.bls.gov/oes/current/naics4_999100.htm
1. Data Source: BLS
May 2011 data
NAICS 999100 - Federal Executive Branch
Standard Occupational Codes:
Management:
11-0000, Management Occupations
19-0000, Life, Physical, and Social Science
Technical:
Occupations
43-0000, Office and Administrative Support
Clerical:
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.