Attachment E- Wage Rates

ATTACHMENT E
Work Sheets used to Calculate Respondent Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2016-0630 and is
part of the ICR’s Supporting Statement.
Respondent Labor Costs
Pesticide Registrants (NAICS 325300)
Item

Formula

Unloaded Hourly Rate
Benefits Percentage

1

3

Benefits per hour

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

Overhead Percentage4

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

Overhead per hour

OH = Wb*Lo

Fully Loaded Hourly Rate

Wf = Wb + OH
= W + B + OH

Loaded Hourly Rate

Labor Category2
Managerial
Technical

Clerical

$57.78
46.0%
$26.59
$84.37

$32.73
46.0%
$15.06
$47.79

$19.62
46.0%
$9.03
$28.65

50%
$42.19
$126.56

50%
$23.90
$71.69

50%
$14.32
$42.97

1. Source: Bureau of Labor Statistics, NAICS 325300 Pesticide, Fertilizer, and Other Agricultural Chemical
Manufacturing, May 2015, 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 2015 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.

Work Sheets used to Calculate EPA and Federal Government Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2016-0630 and is
part of the ICR’s Supporting Statement

EPA and Federal Government Labor Costs
Item

Formula

Unloaded Hourly Rate
Benefits Percentage

3

=W
Lb = B/W

Benefits per hour

B = W*Lb

Loaded Hourly Rate
Overhead Percentage

1

Wb = W+B = W(1+Lb)
4

Lo = OH/Wb

Overhead per hour

OH = Wb*Lo

Fully Loaded Hourly
Rate

Wf = Wb+OH = W+B+OH

Labor Category2
Managerial

Technical

Administrative

$57.02
46.0%
$26.24
$83.26
50%
$41.63

$37.15
46.0%
$17.10
$54.25
50%
$27.12

$21.19
46.0%
$9.75
$30.94
50%
$15.47

$124.89

$81.37

$46.41

1. Source: Bureau of Labor Statistics, NAICS 999100 – Federal Executive Branch, May 2015,
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
Administrative:
43-0000, Office, Clerical and Administrative Support Occupations
3. Total benefits/wages based on June 2015 Employer costs for employee compensation, All Civilian
nonfarm workers, ftp://ftp.bls.gov/pub/special.requests/ocwc/ect/ececqrtn.pdf
4. U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition,
EPA-452-02-001, January 2002, pp. 2-34. The loading for indirect costs is within the range of 2070% of the loaded labor rate (wage + benefits) suggested in EPA guidance.