0152.13 Attachment F

ATTACHMENT F
Work Sheets used to Calculate Respondent & Agency Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2016-0122 and is part of the
ICR’s Supporting Statement.

Respondent Labor Costs
Pesticide Registrants1 (NAICS: 325300)

Item
Unloaded Hourly Rate1
Benefits Percentage3
Benefits per hour

Formula
=W
Lb = B/W
B = W*Lb

Labor Category2
Managerial

Technical

Clerical

$56.51

$33.43

$19.00

46%

46%

46%

26.17

15.48

8.80

Loaded Hourly Rate

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

82.68

48.91

27.80

Overhead Percentage4

Lo = OH/Wb

50%

50%

50%

Overhead per hour

OH = Wb*Lo

41.34

24.46

13.90

124.02

73.37

41.70

Fully Loaded Hourly Rate

Wf = Wb + OH = W + B + OH

1. Source: Bureau of Labor Statistics, NAICS 325300 - Pesticide, Fertilizer, and Other Agricultural Chemical
Manufacturing, 2014 data, Accessed March 2016, http://www.bls.gov/oes/current/naics4_325300.htm
2. 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

3. Total benefits/wages based on June 2014 Employer costs for employee compensation, All Civilian

nonfarm workers, http://www.bls.gov/news.release/ecec.t02.htm
4. U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-45202-001, 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.

Agency Labor Costs
EPA or Federal Government1 (NAICS: 999100)

Labor Category2
Item
Unloaded Hourly Rate1
Unloaded Yearly Wage Rate
($/year)
Benefits Percentage3

Formula
=W
= W * 2080 (52wks * 40hrs)

Managerial

$56.54
n/a

Technical5

Clerical

$37.15

$21.15

$77,272

Lb = B/W

46%

B = W*Lb

$35,787

Loaded Hourly Rate

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

$113,059

Overhead Percentage4

Lo = OH/Wb

50%

Overhead per hour

OH = Wb*Lo

$56,530

Wf = Wb + OH = W + B + OH

$169,589

Benefits per hour

Fully Loaded Hourly Rate

n/a

1. Source: Bureau of Labor Statistics, NAICS 999100 - Federal Executive Branch, 2014 data, Accessed March
2016, http://www.bls.gov/oes/current/naics4_999100.htm
2. 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
3. Total benefits/wages based on June 2014 Employer costs for employee compensation, All Civilian
nonfarm workers, http://www.bls.gov/news.release/ecec.t02.htm
4. U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-45202-001, 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.
5. Only technical is used because the other labor types are not very involved in the reviewing of NOA
submissions. The Fully Loaded Hourly Rate will be multiplied by the number of FTEs (full time
equivalents) to get the labor cost component of the annual Agency burden.