SS-Attachment E

ATTACHMENT E:

WORK SHEET USED TO CALCULATE PESTICIDE INDUSTRY LABOR COSTS

PESTICIDE INDUSTRY LABOR COSTS

Labor Category	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate1	= W	$56.84	$30.60	$19.92
Benefits Percentage2	Lb = B/W	46.4%	46.4%	46.4%
Benefits per hour	B = W*Lb	$26.37	$14.20	$9.24
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$83.21	$44.80	$29.16
Overhead Percentage3	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$41.60	$22.40	$14.58
Fully Loaded Hourly Rate	Wf = Wb + OH = W + B + OH	$124.81	$67.19	$43.74

1. Data Source: BLS	http://www.bls.gov/oes/current/naics4_325300.htm
NAICS 325300 - Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
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 20-70% of the load labor rate (wage + benefits) suggested in EPA guidance.
May 2016 data
Last Modified Date: September 21, 2017