Attachment H

ATTACHMENT H:

Worksheets Used to Calculate EPA and Federal
Government Labor Costs

NAICS: 999100
EPA or Federal Government
Labor Category:
Unloaded Hourly Rate1

Formula
=W

Managerial
$56.54

Technical
$37.15

Clerical
$21.15

Benefits Percentage2

Lb = B/W

46.3%

46.3%

46.3%

Benefits per hour
Loaded Hourly Rate

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

$26.19
$82.73

$17.21
$54.36

$9.80
$30.95

Overhead Percentage3

Lo = OH/Wb

50%

50%

50%

Overhead per hour
Fully Loaded Hourly
Rate

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

$41.36
$124.09

$27.18
$81.53

$15.47
$46.42

1. Data Source: BLS
May 2014 data
http://www.bls.gov/oes/current/naics4_999100.htm
NAICS 999100 - Federal Executive Branch
Standard Occupational Codes:
Management:
11-0000, Management Occupations
19-0000, Life, Physical, and Social Science
updated
Technical:
Occupations
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.