                                 ATTACHMENT F
                                       
             Work Sheets used to Calculate Respondent Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2018-0423
                  and is part of the ICR's Supporting Statement.
                                       
Respondent Labor Costs: 

Agriculture (NAICS  115000)

 Item

                                    Formula

                               Labor Category[2]


                             Certified Applicator*
                                       
                     Pesticide Handlers & Applicators
Unloaded Hourly Rate[1]
 = W
                                    $25.47 
                                    $18.58 
Benefits Percentage[3]
Lb = B/W
                                     46.5%
                                     46.5%
Benefits per hour
B = W*Lb
                                    $11.84 
                                    $8.63 
Loaded Hourly Rate
Wb = W + B = W(1+Lb)
                                    $37.31 
                                    $27.21 
   *Scientists & Technicians labor rate used since these are more skilled workers.
 Source: Bureau of Labor Statistics, NAICS 115000 -  Agriculture, May 2017, http://www.bls.gov/oes/current/naics 
 Standard Occupational Codes:
   Management:  	11-0000, Management Occupations
   Technical:        	19-0000, Life Physical, and Social Science Occupations
   Administrative:          43-0000, Office, Clerical and Administrative Support Occupations
 Total benefits/wages based on May 2017 Employer costs for employee compensation, All Civilian nonfarm workers, ftp://ftp.bls.gov/pub/special.requests/ocwc/ect/ececqrtn.pdf
 U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pp. 2-34.  The loading for indirect costs is within the range of 20-70% of the loaded labor rate (wage + benefits) suggested in EPA guidance. 



Registrants (Chemical Manufacturing) (NAICS: 3250A1)

State Government (NAICS 999200)
 Item

                                    Formula

                               Labor Category[2]


                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate[1]
 = W
                                    $63.98 
                                    $33.17 
                                    $21.53 
Benefits Percentage[3]
Lb = B/W
                                     46.5%
                                     46.5%
                                     46.5%
Benefits per hour
B = W*Lb
                                    $29.73 
                                    $15.41 
                                    $10.00 
Loaded Hourly Rate
Wb = W + B = W(1+Lb)
                                    $93.71 
                                    $48.58 
                                    $31.53 
Overhead Percentage[4]
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $46.86 
                                    $24.29 
                                    $15.77 
Fully Loaded Hourly Rate
Wf = Wb + OH
 = W + B + OH  
                                   $140.57 
                                    $72.88 
                                    $47.30 
 Source: Bureau of Labor Statistics, NAICS 3250A1  -  Chemical Manufacturing, May 2017, http://www.bls.gov/oes/current/naics
 Standard Occupational Codes:
   Management:  	11-0000, Management Occupations
   Technical:        	19-0000, Life Physical, and Social Science Occupations
   Administrative:          43-0000, Office, Clerical and Administrative Support Occupations
 Total benefits/wages based on May 2017 Employer costs for employee compensation, All Civilian nonfarm workers, ftp://ftp.bls.gov/pub/special.requests/ocwc/ect/ececqrtn.pdf
 U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pp. 2-34.  The loading for indirect costs is within the range of 20-70% of the loaded labor rate (wage + benefits) suggested in EPA guidance. 



States, Tribes, Territories (NAICS 999200)

 Item

                                    Formula

                               Labor Category[2]


                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate[1]
 = W
                                    $42.17 
                                    $29.54 
                                    $19.88 
Benefits Percentage[3]
Lb = B/W
                                     46.5%
                                     46.5%
                                     46.5%
Benefits per hour
B = W*Lb
                                    $19.60 
                                    $13.73 
                                    $9.24 
Loaded Hourly Rate
Wb = W + B = W(1+Lb)
                                    $61.77 
                                    $43.27 
                                    $29.12 
Overhead Percentage[4]
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $30.88 
                                    $21.63 
                                    $14.56 
Fully Loaded Hourly Rate
Wf = Wb + OH
 = W + B + OH  
                                    $92.65 
                                    $64.90 
                                    $43.68 
 Source: Bureau of Labor Statistics, NAICS 999200  -  State Government, May 2017, http://www.bls.gov/oes/current/naics
 Standard Occupational Codes:
   Management:  	11-0000, Management Occupations
   Technical:        	19-0000, Life Physical, and Social Science Occupations
   Administrative:          43-0000, Office, Clerical and Administrative Support Occupations
 Total benefits/wages based on May 2017 Employer costs for employee compensation, All Civilian nonfarm workers, ftp://ftp.bls.gov/pub/special.requests/ocwc/ect/ececqrtn.pdf
 U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pp. 2-34.  The loading for indirect costs is within the range of 20-70% of the loaded labor rate (wage + benefits) suggested in EPA guidance. 






                                       
     Work Sheets used to Calculate EPA and Federal Government Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2018-0423
                and is part of the ICR's Supporting Statement


EPA / Federal Government Labor Costs (NAICS 999100)

Item
                                    Formula
                               Labor Category[2]

                                       
                                  Managerial
                                   Technical
                                Administrative
Unloaded Hourly Rate[1]
= W
                                    $59.10 
                                    $38.92 
                                    $21.93 
Benefits Percentage[3]
Lb = B/W
                                     46.5%
                                     46.5%
                                     46.5%
Benefits per hour
B = W*Lb
                                    $27.46 
                                    $18.09 
                                    $10.19 
Loaded Hourly Rate
Wb = W+B = W(1+Lb)
                                    $86.56 
                                    $57.01 
                                    $32.12 
Overhead Percentage[4]
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $43.28 
                                    $28.50 
                                    $16.06 
Fully Loaded Hourly Rate
Wf = Wb+OH = W+B+OH
                                   $129.84 
                                    $85.51 
                                    $48.18 
 Source: Bureau of Labor Statistics, NAICS 999100  -  Federal Executive Branch, May 2017, http://www.bls.gov/oes/current/naics
 Standard Occupational Codes:
   Management:              11-0000, Management Occupations
   Technical:                   19-0000, Life Physical, and Social Science Occupations
   Administrative:           43-0000, Office, Clerical and Administrative Support Occupations
 Total benefits/wages based on May 2017 Employer costs for employee compensation, All Civilian nonfarm workers, ftp://ftp.bls.gov/pub/special.requests/ocwc/ect/ececqrtn.pdf
 U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pp. 2-34.  The loading for indirect costs is within the range of 20-70% of the loaded labor rate (wage + benefits) suggested in EPA guidance. 


