Attachment D. 

NAICS: 999100
 updated 07/20/2016



EPA or Federal Government

                                       

Labor Category:
Formula
                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate[1]
 = W
                                    $57.02 
                                    $37.15 
                                    $21.19 
Benefits Percentage[2]
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 Percentage[3]
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 
                                       




1.  Data Source:  BLS
http://www.bls.gov/oes/current/naics4_999100.htm 
May 2015 data
     NAICS 999100 - Federal Executive Branch 

Last Modified Date: March 30, 2016
     Standard Occupational Codes:



       Management:   
11-0000, Management Occupations


       Technical:   
19-0000, Life, Physical, and Social Science Occupations
  updated 4/08/2014
       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.


