Attachment G - Work Sheets to Calculate Industry and EPA Labor Costs

Pesticide Registrants
Labor Category:
1

Unloaded Hourly Rate
Benefits Percentage2
Benefits per hour
Loaded Hourly Rate

Overhead Percentage3
Overhead per hour
Fully Loaded Hourly Rate

Formula
=W

Managerial
$48.61

Technical
$26.95

Clerical
$16.27

43%

43%

43%

B = W*Lb
Wb = W + B =
W(1+Lb)
Lo = OH/Wb

$20.99
$69.60

$11.64
$38.59

$7.03
$23.30

50%

50%

50%

OH = Wb*Lo
Wf = Wb + OH
= W + B + OH

$34.80
$104.41

$19.29
$57.88

$11.65
$34.95

Lb = B/W

1. Data Source: BLS
http://www.bls.gov/oes/current/naics4_325300.htm
May 2007 data
NAICS 325300 - Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
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. The average for non farm, non federal civilian workers.
3. U. S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition , EPA452-02-001, 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.

NAICS: 999100
EPA or Federal Government
Labor Category:
Unloaded Hourly Rate

1

2

Benefits Percentage
Benefits per hour
Loaded Hourly Rate

Overhead Percentage3
Overhead per hour
Fully Loaded Hourly Rate

Formula
=W

Managerial
$48.17

Technical
$33.12

Clerical
$19.00

Lb = B/W

43.2%

43.2%

43.2%

B = W*Lb
Wb = W + B =
W(1+Lb)
Lo = OH/Wb

$20.80
$68.97

$14.30
$47.42

$8.21
$27.21

50%

50%

50%

OH = Wb*Lo
Wf = Wb + OH
= W + B + OH

$34.49
$103.46

$23.71
$71.14

$13.60
$40.81

1. Data Source: BLS
http://www.bls.gov/oes/current/naics4_999100.htm
May 2007 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. The average for non farm, non federal civilian workers.
3. U. S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition , EPA452-02-001, 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.