Attachment E- Worksheets Labor Costs

November 28, 2017

Attachment E: Worksheets Used to Calculate Labor Costs
(OMB Control 2070-0142; EPA ICR 1693.09)
NAICS: 325300
Pesticide Registrants
Labor Category:
Unloaded Hourly Rate1

Formula
=W

Managerial
$57.78

Technical
$32.73

Clerical
$19.62

Benefits Percentage2

Lb = B/W

46.0%

46.0%

46.0%

Benefits per hour
Loaded Hourly Rate

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

$26.59
$84.37

$15.06
$47.79

$9.03
$28.65

Overhead Percentage3

Lo = OH/Wb

50%

50%

50%

Overhead per hour
Fully Loaded Hourly Rate

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

$42.19
$126.56

$23.90
$71.69

$14.32
$42.97

1. Data Source: BLS
http://www.bls.gov/oes/current/naics4_325300.htm
NAICS 325300 - Pesticide, Fertilizer, and Other Agricultural Chemical
Manufacturing

May 2015 data
Last Modified Date: March 30,
2016

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.

November 28, 2017

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

Formula
=W

Managerial
$57.02

Technical
$37.15

Clerical
$21.19

Benefits Percentage2

Lb = B/W

46.0%

46.0%

46.0%

Benefits per hour
Loaded Hourly Rate

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

$26.24
$83.26

$17.10
$54.25

$9.75
$30.94

Overhead Percentage3

Lo = OH/Wb

50%

50%

50%

Overhead per hour
Fully Loaded Hourly
Rate

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

$41.63
$124.89

$27.12
$81.37

$15.47
$46.41

1. Data Source: BLS
May 2015 data
http://www.bls.gov/oes/current/naics4_999100.htm
NAICS 999100 - Federal Executive Branch
Last Modified Date: March 30, 2016
Standard Occupational Codes:
Management:
11-0000, Management Occupations
19-0000, Life, Physical, and Social Science
Technical:
Occupations
43-0000, Office and Administrative Support
Clerical:
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 2070% of the load labor rate (wage + benefits) suggested in EPA guidance.