Attachment G.1

Work Sheets used to Calculate EPA and Federal Government Labor Costs

This attachment is available as part of the electronic docket
EPA-HQ-OPP-2009-0885 and is part of the ICR’s Supporting Statement

NAICS: 999100 

Federal Executive Branch

Labor Category:	Formula	Managerial	Technical	Clerical

Unloaded Hourly Rate1	 = W	$49.96 	$33.25 	$19.14 

Benefits Percentage2	Lb = B/W	44%	44%	44%

Benefits per hour	B = W*Lb	$21.75 	$14.47 	$8.33 

Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$71.71 	$47.72 	$27.47 

Overhead Percentage3	Lo = OH/Wb	50%	50%	50%

Overhead per hour	OH = Wb*Lo	$35.85 	$23.86 	$13.74 

Fully Loaded Hourly Rate	Wf = Wb + OH

 = W + B + OH  	$107.56 	$71.58 	$41.21 



1.  Data Source:  BLS   HYPERLINK
"http://www.bls.gov/oes/current/naics4_999100.htm" 
http://www.bls.gov/oes/current/naics4_999100.htm   May 2008 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.   

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.

