Attachment E

ATTACHMENT E

Work Sheets used to Calculate Respondent Labor Costs

This attachment is available as part of the electronic docket EPA-HQ-OPP-2016-0630 and is part of the ICR’s Supporting Statement.

Respondent Labor Costs

Pesticide Registrants (NAICS 325300)
Item	Formula	Labor Category2
		Managerial	Technical	Clerical
Unloaded Hourly Rate1	= W	$57.78	$32.73	$19.62
Benefits Percentage3	Lb = B/W	46.0%	46.0%	46.0%
Benefits per hour	B = W*Lb	$26.59	$15.06	$9.03
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$84.37	$47.79	$28.65
Overhead Percentage4	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$42.19	$23.90	$14.32
Fully Loaded Hourly Rate	Wf = Wb + OH = W + B + OH	$126.56	$71.69	$42.97

1. Source: Bureau of Labor Statistics, NAICS 325300 Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing, May 2015, http://www.bls.gov/oes/current/naics4_325300.htm

2. 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

3. Total benefits/wages based on June 2015 Employer costs for employee compensation, All Civilian nonfarm workers, http://www.bls.gov/news.release/ecec.t02.htm

4. U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pp. 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.

Work Sheets used to Calculate EPA and Federal Government Labor Costs

This attachment is available as part of the electronic docket EPA-HQ-OPP-2016-0630 and is part of the ICR’s Supporting Statement

EPA and Federal Government Labor Costs

Item	Formula	Labor Category2
		Managerial	Technical	Administrative
Unloaded Hourly Rate1	= W	$57.02	$37.15	$21.19
Benefits Percentage3	Lb = B/W	46.0%	46.0%	46.0%
Benefits per hour	B = W*Lb	$26.24	$17.10	$9.75
Loaded Hourly Rate	Wb = W+B = W(1+Lb)	$83.26	$54.25	$30.94
Overhead Percentage4	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$41.63	$27.12	$15.47
Fully Loaded Hourly Rate	Wf = Wb+OH = W+B+OH	$124.89	$81.37	$46.41
Source: Bureau of Labor Statistics, NAICS 999100 – Federal Executive Branch, May 2015, http://www.bls.gov/oes/current/naics4_999100.htm Standard Occupational Codes: Management: 11-0000, Management Occupations Technical: 19-0000, Life Physical, and Social Science Occupations Administrative: 43-0000, Office, Clerical and Administrative Support Occupations Total benefits/wages based on June 2015 Employer costs for employee compensation, All Civilian nonfarm workers, ftp://ftp.bls.gov/pub/special.requests/ocwc/ect/ececqrtn.pdf U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pp. 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.