                                 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-2018-0266 and is part of the ICR's Supporting Statement
                                       

NAICS: 999100 
Federal Executive Branch
Labor Category:
Formula
                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate1
 = W
                                    $59.25 
                                    $37.63 
                                    $21.37 
Benefits Percentage2
Lb = B/W
                                     46.5%
                                     46.5%
                                     46.5%
Benefits per hour
B = W*Lb
                                    $27.53 
                                    $17.49 
                                    $9.93 
Loaded Hourly Rate
Wb = W + B = W(1+Lb)
                                    $86.78 
                                    $55.12 
                                    $31.30 
Overhead Percentage3
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $43.39 
                                    $27.56 
                                    $15.65 
Fully Loaded Hourly Rate
Wf = Wb + OH
 = W + B + OH  
                                   $130.17 
                                    $82.67 
                                    $46.95 

1.  Data Source:  BLS http://www.bls.gov/oes/current/naics4_999100.htm     May 2017 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.

