Attachment C: Agency Labor cost worksheets

Attachment C
Agency Labor Costs - 2006 Data
Labor Category

Formula

Unloaded Hourly Rate1

=W

Benefits Percentage2

Lb = B/W

Benefits per hour

B = W*Lb

Loaded Hourly Rate

Wb = W + B
= W(1+Lb)

Overhead Percentage3

Lo = OH/Wb

Overhead per hour

OH = Wb*Lo

Fully Loaded Hourly
Rate

Wf = Wb + OH
= W + B + OH

Managerial
$47.16

Technical
$31.18

Clerical
$18.29

43%

43%

43%

$20.28

$13.41

$7.86

$67.44

$44.59

$26.15

50%

50%

50%

$33.72

$22.29

$13.08

$101.16

$66.88

$39.23

1. Data Source: http://www.bls.gov/oes/current/naics4_999100.htm
Management: 11-0000, Management Occupations
Technical: 19-0000, Life, Physical, and Social Science Occupations
Clerical: 43-0000, Office and Administrative Support Occupations
May 2006 data
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.