Attachment 1

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Overview

TREND
2016 Loaded Industrial Rate
Ref 2016 Loaded Industrial Rate
2015 Loaded Industry Rate
Ref 2015 Loaded Industry Rates
2014 Loaded Industry Rate
Ref 2014 Loaded Industry Rates
2013 LIR with Sept Correction
Ref 2013 LIR with Sept Corr
2013 Loaded Ind Wage Rates
2013 Reference
2012 Loaded Ind Wage Rates
2012 Reference
2011 Loaded Ind Wage Rates
2011 Reference
2010 Loaded Ind Wage Rates
2010 Reference

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Sheet 1: TREND

Year	Managerial	Technical	Clerical
2010	$77.77	$67.59	$30.35
2011	$70.73	$64.66	$29.86
2012	$72.88	$64.39	$29.51
2013	$77.82	$64.55	$30.35
2014	$80.22	$72.22	$31.26
2015	$81.18	$75.89	$33.66
2016	$83.26	$78.40	$34.26

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Sheet 2: 2016 Loaded Industrial Rate

Table x: Industry Wage Rates (2016$)
Labor Category	Data Series a	Date	Wage	Fringe Benefit	Fringes as % Wage	Over-head % wage b	Fringe + Overhead Factor c	Hourly Loaded Wages d
			(a)	(b)	(c) =(b)/(a)	(d)	(e)=(c)+(d)+1	(f)=(a)×(e)
Managerial	BLS ECEC, Private Manufacturing industries, “Mgt, Business, and Financial”	Dec-16	$50.09	$24.65	49%	17%	1.66	$83.26
Professional / Technical	BLS ECEC, Private Manufacturing industries, “Professional and related“	Dec-16	$45.66	$24.98	55%	17%	1.72	$78.40
Clerical	BLS ECEC, Private Manufacturing industries, “Office and Administrative Support”	Dec-16	$20.29	$10.52	52%	17%	1.69	$34.26
Footnotes
a Source: Employer Costs for Employee Compensation Supplementary Tables: December 2006 – December 2016 (U.S. Bureau of Labor Statistics, 2017).
b An overhead rate of 17% is used based on assumptions in Wage Rates for Economic Analysis of the Toxics Release Inventory Program (Rice, 2002), and the Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (U.S. EPA, 2002).
c The inflation factor of “1” in the formula for calculating the fringe + overhead factor means wage data are not escalated to reflect inflation.
d Wage data are rounded to the closest cent in this analysis.
Reference Filenames (accessed 3/22/17):
1. Dec 2016 Ind wage rate source.pdf
2. Wage Rates for the Economic Analysis of the Toxics Release Inventory.pdf
3. Revised Economic Analysis for the Amended Inventory Update Rule.pdf

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Sheet 3: Ref 2016 Loaded Industrial Rate

BLS site:
http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf
Navigation to BLS site (on date of Access, March 21, 2017):
1	From www.bls.gov		(you are looking for the National Compensation Survey)
2	---hold curser over "Subjects" then "Pay and Benefits" - select "Employment Costs"
3	---naviagate to "ECT Publications" (by scrolling or link)
		Select "All NCS Publications (including benefits, compensation costs, and wages) »"
4	Under "COMPENSATION COST TREND PUBLICATIONS":
		Select ECEC Supplemental Tables Historical Data, December 2006 Forward [PDF] [TXT]"
Recommended Reference listings for sources in Footnotes:
1. U.S. Bureau of Labor Statistics. (2015). Employer Costs for Employee Compensation Supplementary Tables: December 2006 – December 2015. Retrieved March 21, 2016, from http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf
2. Rice, C. (2002). Wage Rates for Economic Analysis of the Toxic Release Inventory Program. Washington, D.C.: U.S. EPA, Office of Pollution Prevention and Toxics, Economics and Policy Analysis Branch.
3. U.S. EPA. (2002). Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (EPA-HQ-OPPT-2002-0054-0279). Washington, D.C.: Office of Pollution Prevention and Toxics, Economics and Policy Analysis Branch.
Reference Filenames:
1. Dec 2016 Ind wage rate source.pdf
2. Wage Rates for the Economic Analysis of the Toxics Release Inventory.pdf
3. Revised Economic Analysis for the Amended Inventory Update Rule.pdf

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Sheet 4: 2015 Loaded Industry Rate

Table x: Industry Wage Rates (2015$)
Labor Category	Data Series a	Date	Wage	Fringe Benefit	Fringes as % Wage	Over-head % wage b	Fringe + Overhead Factor c	Hourly Loaded Wages d
			(a)	(b)	(c) =(b)/(a)	(d)	(e)=(c)+(d)+1	(f)=(a)×(e)
Managerial	BLS ECEC, Private Manufacturing industries, “Mgt, Business, and Financial”	Dec-15	$48.66	$24.25	50%	17%	1.67	$81.18
Professional / Technical	BLS ECEC, Private Manufacturing industries, “Professional and related“	Dec-15	$44.06	$24.34	55%	17%	1.72	$75.89
Clerical	BLS ECEC, Private Manufacturing industries, “Office and Administrative Support”	Dec-15	$19.91	$10.37	52%	17%	1.69	$33.66
Footnotes
a Source: Employer Costs for Employee Compensation Supplementary Tables: December 2006 – December 2015 (U.S. Bureau of Labor Statistics, 2016).
b An overhead rate of 17% is used based on assumptions in Wage Rates for Economic Analysis of the Toxics Release Inventory Program (Rice, 2002), and the Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (U.S. EPA, 2002).
c The inflation factor of “1” in the formula for calculating the fringe + overhead factor means wage data are not escalated to reflect inflation.
d Wage data are rounded to the closest cent in this analysis.
Reference Filenames:
1. Dec 2015 Ind wage rate source.pdf
2. Wage Rates for the Economic Analysis of the Toxics Release Inventory.pdf
3. Revised Economic Analysis for the Amended Inventory Update Rule.pdf

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Sheet 5: Ref 2015 Loaded Industry Rates

BLS site:
http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf
Navigation to BLS site (on date of Access, March 21, 2016):
1	From www.bls.gov		(you are looking for the National Compensation Survey)
2	---hold curser over "Subjects" then "Pay and Benefits" - select "Employment Costs"
3	---naviagate to "ECT Publications" (by scrolling or link)
		Select "All NCS Publications (including benefits, compensation costs, and wages) »"
4	Under "COMPENSATION COST TREND PUBLICATIONS":
		Select ECEC Supplemental Tables Historical Data, December 2006 Forward [PDF] [TXT]"
Recommended Reference listings for sources in Footnotes:
1. U.S. Bureau of Labor Statistics. (2015). Employer Costs for Employee Compensation Supplementary Tables: December 2006 – December 2015. Retrieved March 21, 2016, from http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf
2. Rice, C. (2002). Wage Rates for Economic Analysis of the Toxic Release Inventory Program. Washington, D.C.: U.S. EPA, Office of Pollution Prevention and Toxics, Economics and Policy Analysis Branch.
3. U.S. EPA. (2002). Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (EPA-HQ-OPPT-2002-0054-0279). Washington, D.C.: Office of Pollution Prevention and Toxics, Economics and Policy Analysis Branch.
Reference Filenames:
1. Dec 2015 Ind wage rate source.pdf
2. Wage Rates for the Economic Analysis of the Toxics Release Inventory.pdf
3. Revised Economic Analysis for the Amended Inventory Update Rule.pdf

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Sheet 6: 2014 Loaded Industry Rate

Table x: Industry Wage Rates
Labor Category	Data Sources a	Date	Wage	Fringe Benefit	Fringes as % Wage	Over-head % wage b	Fringe + Overhead Factor c	Loaded Wages d		Total Compensation
			(a)	(b)	(c) =(b)/(a)	(d)	(e)=(c)+(d)+1	(f)=(a)×(e)
Managerial	BLS ECEC, Private Manufacturing industries, “Mgt, Business, and Financial”	Dec-14	$47.90	$24.18	50%	17%	1.67	$80.22		$72.08
Professional / Technical	BLS ECEC, Private Manufacturing industries, “Professional and related“	Dec-14	$42.19	$22.86	54%	17%	1.71	$72.22		$65.05
Clerical	BLS ECEC, Private Manufacturing industries, “Office and Administrative Support”	Dec-14	$18.68	$9.40	50%	17%	1.67	$31.26		$28.08
Footnotes
a Source: Employer Costs for Employee Compensation Supplementary Tables: December 2006 – December 2014 (U.S. Bureau of Labor Statistics, 2015).
b An overhead rate of 17% is used based on assumptions in Wage Rates for Economic Analysis of the Toxics Release Inventory Program (Rice, 2002), and the Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (U.S. EPA, 2002).
c The inflation factor of “1” in the formula for calculating the fringe + overhead factor means wage data are not escalated to reflect inflation.
d Wage data are rounded to the closest cent in this analysis.

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Sheet 7: Ref 2014 Loaded Industry Rates

BLS site:
http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf
Navigation to BLS site (on date of Access, March 19, 2015):
1	From www.bls.gov		(you are looking for the National Compensation Survey)
2	---hold curser over "Subjects" then "Pay and Benefits" - select "Employment Costs"
3	---naviagate to "ECT Publications" (by scrolling or link)
		Select "All NCS Publications (including benefits, compensation costs, and wages) »"
4	Under "COMPENSATION COST TREND PUBLICATIONS":
		Select ECEC Supplemental Tables Historical Data, December 2006 Forward [PDF] [TXT]"
Recommended Reference listings for sources in Footnotes:
1. U.S. Bureau of Labor Statistics. (2015). Employer Costs for Employee Compensation Supplementary Tables: December 2006 – December 2014. Retrieved March 19, 2015, from http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf
2. Rice, C. (2002). Wage Rates for Economic Analysis of the Toxic Release Inventory Program. Washington, D.C.: U.S. EPA, Office of Pollution Prevention and Toxics, Economics and Policy Analysis Branch.
3. U.S. EPA. (2002). Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (EPA-HQ-OPPT-2002-0054-0279). Washington, D.C.: Office of Pollution Prevention and Toxics, Economics and Policy Analysis Branch.
Reference Filenames:
1. Dec 2014 Ind wage rate source.pdf
2. Wage Rates for the Economic Analysis of the Toxics Release Inventory.pdf
3. Revised Economic Analysis for the Amended Inventory Update Rule.pdf

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Sheet 8: 2013 LIR with Sept Correction

Table : Loaded Industry Wage Rates (December 2013)
EPAB Labor Category	Data Sourcesd	Date	Wage	Fringe Benefit	Fringes as % wage	Over-head % wageb	Fringe + overhead factorc	Loaded Wagesa		Total Compensation
			(A)	(B)	(C) =(B)/(A)	(D)	(E) =(C)+(D)+1	(F) =(A)*(E)
Managerial	BLS ECEC, Private Manufacturing industries, “Mgt, Business, and Financial”	Dec '13	$46.21	$23.70	51.29%	17%	1.68	$77.77		$69.91
Professional/ Technical	BLS ECEC, Private Manufacturing industries, “Professional and related“	Dec '13	$39.70	$21.14	53.25%	17%	1.70	$67.59		$60.84
Clerical	BLS ECEC, Private Manufacturing industries, “Office and Administrative Support”	Dec '13	$18.05	$9.23	51.14%	17%	1.68	$30.35		$27.28
Notes:
a Wage data are rounded to the closest cent in this table; however, in calculations using these numbers for this report, unrounded values were used.
b An overhead rate of 17% was used based on assumptions in Wage Rates for Economic Analyses of the Toxics Release Inventory Program (Rice, 2002), and the Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (EPAB, 2002).
c An inflation factor of “1” means wage data were not escalated to reflect inflation.
d Source: Employer Costs for Employee Compensation Supplementary Tables: December 2006-March 2014, US Bureau of Labor Statistics,September 10, 2014 (pp 31,33,37) (http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf, accessed October 23, 2014).

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Sheet 9: Ref 2013 LIR with Sept Corr

notice of correction:		http://www.bls.gov/bls/ecec_correction_091014.htm
revised reference document:
http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf			accessed October 23, 2014

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Sheet 10: 2013 Loaded Ind Wage Rates

Table : Loaded Industry Wage Rates (December 2013)
EPAB Labor Category	Data Sourcesd	Date	Wage	Fringe Benefit	Fringes as % wage	Over-head % wageb	Fringe + overhead factorc	Loaded Wagesa		Total Compensation
			(A)	(B)	(C) =(B)/(A)	(D)	(E) =(C)+(D)+1	(F) =(A)*(E)
Managerial	BLS ECEC, Private Manufacturing industries, “Mgt, Business, and Financial”	Dec '13	$46.25	$23.71	51%	17%	1.68	$77.82		$69.96
Professional/ Technical	BLS ECEC, Private Manufacturing industries, “Professional and related“	Dec '13	$38.16	$19.90	52%	17%	1.69	$64.55		$58.06
Clerical	BLS ECEC, Private Manufacturing industries, “Office and Administrative Support”	Dec '13	$18.05	$9.23	51%	17%	1.68	$30.35		$27.28
Notes:
a Wage data are rounded to the closest cent in this table; however, in calculations using these numbers for this report, unrounded values were used.
b An overhead rate of 17% was used based on assumptions in Wage Rates for Economic Analyses of the Toxics Release Inventory Program (Rice, 2002), and the Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (EPAB, 2002).
c An inflation factor of “1” means wage data were not escalated to reflect inflation.
d Source: Employer Costs for Employee Compensation Supplementary Tables: December 2006-March 2014, US Bureau of Labor Statistics, June 11, 2014 (pp 31,33,37) (http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf, accessed July 7, 2014).

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Sheet 11: 2013 Reference

http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf				accessed July 7, 2014

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Sheet 12: 2012 Loaded Ind Wage Rates

Table : Loaded Industry Wage Rates (December 2012)
EPAB Labor Category	Data Sourcesd	Date	Wage	Fringe Benefit	Fringes as % wage	Over-head % wageb	Fringe + overhead factorc	Loaded Wagesa		Total Compensation
			(A)	(B)	(C) =(B)/(A)	(D)	(E) =(C)+(D)+1	(F) =(A)*(E)
Managerial	BLS ECEC, Private Manufacturing industries, “Mgt, Business, and Financial”	Dec '12	$43.95	$21.46	49%	17%	1.66	$72.88		$65.41
Professional/ Technical	BLS ECEC, Private Manufacturing industries, “Professional and related“	Dec '12	$38.53	$19.31	50%	17%	1.67	$64.39		$57.84
Clerical	BLS ECEC, Private Manufacturing industries, “Office and Administrative Support”	Dec '12	$17.64	$8.87	50%	17%	1.67	$29.51		$26.51
Notes:
a Wage data are rounded to the closest cent in this table; however, in calculations using these numbers for this report, unrounded values were used.
b An overhead rate of 17% was used based on assumptions in Wage Rates for Economic Analyses of the Toxics Release Inventory Program (Rice, 2002), and the Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (EPAB, 2002).
c An inflation factor of “1” means wage data were not escalated to reflect inflation.
d Source: Employer Costs for Employee Compensation Supplementary Tables: December 2006-December 2012, US Bureau of Labor Statistics, March 12, 2013 (pp 31,33,37) (http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf, accessed March 28, 2013).

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Sheet 13: 2012 Reference

http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf								To open pdf file, Right click and select "Acrobat Document Object" and "open"

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Sheet 14: 2011 Loaded Ind Wage Rates

Table : Loaded Industry Wage Rates (December 2011)
EPAB Labor Category	Data Sourcesd	Date	Wage	Fringe Benefit	Fringes as % wage	Over-head % wageb	Fringe + overhead factorc	Loaded Wagesa		Total Compensation
			(A)	(B)	(C) =(B)/(A)	(D)	(E) =(C)+(D)+1	(F) =(A)*(E)
Managerial	BLS ECEC, Private Manufacturing industries, “Mgt, Business, and Financial”	Dec '11	$43.01	$20.41	47%	17%	1.64	$70.73		$63.42
Professional/ Technical	BLS ECEC, Private Manufacturing industries, “Professional and related“	Dec '11	$38.48	$19.64	51%	17%	1.68	$64.66		$58.12
Clerical	BLS ECEC, Private Manufacturing industries, “Office and Administrative Support”	Dec '11	$17.89	$8.93	50%	17%	1.67	$29.86		$26.82
Notes:
a Wage data are rounded to the closest cent in this table; however, in calculations using these numbers for this report, unrounded values were used.
b An overhead rate of 17% was used based on assumptions in Wage Rates for Economic Analyses of the Toxics Release Inventory Program (Rice, 2002), and the Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (EPAB, 2002).
c An inflation factor of “1” means wage data were not escalated to reflect inflation.
d Source: Employer Costs for Employee Compensation Supplementary Tables: December 2006-December 2011, US Bureau of Labor Statistics, March 14, 2012 (pp 17,18,20) (http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf, accessed March 14, 2012).

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Sheet 15: 2011 Reference

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Sheet 16: 2010 Loaded Ind Wage Rates

Table : Loaded Industry Wage Rates (December 2010)
EPAB Labor Category	Data Sourcesd	Date	Wage	Fringe Benefit	Fringes as % wage	Over-head % wageb	Fringe + overhead factorc	Loaded Wagesa		Total Compensation
			(A)	(B)	(C) =(B)/(A)	(D)	(E) =(C)+(D)+1	(F) =(A)*(E)
Managerial	BLS ECEC, Private Manufacturing industries, “Mgt, Business, and Financial”	Dec '10	$42.82	$19.64	46%	17%	1.63	$69.74		$62.46
Professional/ Technical	BLS ECEC, Private Manufacturing industries, “Professional and related“	Dec '10	$36.93	$18.50	50%	17%	1.67	$61.71		$55.43
Clerical	BLS ECEC, Private Manufacturing industries, “Office and Administrative Support”	Dec '10	$17.36	$8.67	50%	17%	1.67	$28.98		$26.03
Notes:
a Wage data are rounded to the closest cent in this table; however, in calculations using these numbers for this report, unrounded values were used.
b An overhead rate of 17% was used based on assumptions in Wage Rates for Economic Analyses of the Toxics Release Inventory Program (Rice, 2002), and the Revised Economic Analysis for the Amended Inventory Update Rule: Final Report (EPAB, 2002).
c An inflation factor of “1” means wage data were not escalated to reflect inflation.
d Source: Employer Costs for Employee Compensation Supplementary Tables: December 2006-June 2011, US Bureau of Labor Statistics, September 8, 2011 (pp 17,18,20) (http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf, accessed October 12, 2011).

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Sheet 17: 2010 Reference

http://www.bls.gov/ncs/ect/sp/ecsuphst.pdf					To open pdf file, Right click and select "Acrobat Document Object" and "open"
	pp. 17, 18, 20