                                 Attachment E
                                       
     Work Sheets used to Calculate EPA and Federal Government Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2015-0231 and is part of the ICR's Supporting Statement
                                       

NAICS: 999100 
Federal Executive Branch
Labor Category:
Formula
                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate1
 = W
                                    $55.83 
                                    $36.86 
                                    $20.77 
Benefits Percentage2
Lb = B/W
                                      45%
                                      45%
                                      45%
Benefits per hour
B = W*Lb
                                    $25.13 
                                    $16.59 
                                    $9.35 
Loaded Hourly Rate
Wb = W + B = W(1+Lb)
                                    $80.96 
                                    $53.45 
                                    $30.12 
Overhead Percentage3
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $40.48 
                                    $26.73 
                                    $15.06 
Fully Loaded Hourly Rate
Wf = Wb + OH
 = W + B + OH  
                                   $121.44 
                                    $80.18 
                                    $45.18 

1.  Data Source:  BLS http://www.bls.gov/oes/current/naics4_999100.htm     May 2013 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.

