1219-0041 Supporting Statement 2026

Program to Prevent Smoking in Hazardous Areas of Underground Coal Mines

OMB Control Number: 1219-0041

OMB Expiration Date: 5/31/2026

Supporting Statement for

Program to Prevent Smoking in Hazardous Areas of Underground Coal Mines

Paperwork Reduction Act Submission

This information collection request (ICR) seeks to extend, without change, a currently approved information collection.

OMB Control Number: 1219-0041

Information Collection Request Title: Program to Prevent Smoking in Hazardous Areas of Underground Coal Mines

Type of OMB Review: Extension, without change, of a currently approved information collection

Authority:

Part 75 – Mandatory Safety Standards—Underground Coal Mines

Subpart R – Miscellaneous

30 CFR 75.1702 - Smoking; prohibition.

30 CFR 75.1702-1 - Smoking programs.

Collection Instrument(s): None

General Instructions

A Supporting Statement, including the text of the notice to the public required by 5 CFR 1320.5(a)(i)(iv) and its actual or estimated date of publication in the Federal Register, must accompany each request for approval of a collection of information. The Supporting Statement must be prepared in the format described below and must contain the information specified in Section A below. If an item is not applicable, provide a brief explanation. When the question “Does this ICR contain surveys, censuses or employ statistical methods” is checked "Yes", Section B of the Supporting Statement must be completed. OMB reserves the right to require the submission of additional information with respect to any request for approval.

Specific Instructions

A. Justification

1. Explain the circumstances that make the collection of information necessary. Identify any legal or administrative requirements that necessitate the collection. Attach a copy of the appropriate section of each statute and regulation mandating or authorizing the collection of information.

Section 103(h) of the Federal Mine Safety and Health Act of 1977 (Mine Act), as amended, 30 U.S.C. 813(h), authorizes the Mine Safety and Health Administration (MSHA) to collect information necessary to carry out its duty in protecting the safety and health of miners. Further, section 101(a) of the Mine Act, 30 U.S.C. 811(a), authorizes the Secretary of Labor (Secretary) to develop, promulgate, and revise as may be appropriate, improved mandatory health or safety standards for the protection of life and prevention of injuries in coal, metal, and nonmetal (MNM) mines.

The Paperwork Reduction Act of 1995 (PRA) governs paperwork burdens imposed on the public by Federal agencies for using identical questions to collect information from 10 or more persons. The PRA defines paperwork burden in 44 U.S.C. 3502(2) as time, effort, or financial resources expended to generate, maintain, or provide information to or for a Federal agency. Under 44 U.S.C. 3507, the PRA also establishes policies and procedures of information collection for controlling paperwork burdens imposed by Federal agencies on the public, including evaluating public comments. 

To fulfill its statutory mandate to promote miners’ health and safety, MSHA requires information collected under this ICR titled “Program to Prevent Smoking in Hazardous Areas of Underground Coal Mines.” This information collection is intended to ensure persons entering the underground area of the mine do not carry smoking materials, matches, or lighters and determine the mine operator’s compliance with the requirement to institute a smoking prevention program.

Burden costs associated with the ICR include developing and submitting smoking prevention programs for MSHA’s approval.

Authorization and the associated rule text are described below.

1. Developing Smoking Prevention Programs

Under 30 CFR 75.1702, no person is allowed to smoke, carry smoking materials, matches, or lighters underground, or smoke in or around oil houses, explosives magazines, or other surface areas where such practice may cause a fire or explosion. The operator must institute a program, approved by the Secretary, to ensure that any person entering the underground area of the mine does not carry smoking materials, matches, or lighters.

2. Submitting Smoking Prevention Programs

Under 30 CFR 75.1702-1, programs to ensure that any person entering the underground area of the mine does not carry smoking materials, matches, or lighters must be submitted to the District Manager for approval.

2. Indicate how, by whom, and for what purpose the information is to be used. Except for a new collection, indicate the actual use the agency has made of the information received from the current collection.

The smoking prevention program is a written description of the frequency, locations, and methods of searches conducted to prevent the carrying of smoking materials into an underground coal mine. It is prepared for and approved by the District Manager.

MSHA uses the collected information to determine a mine operator’s compliance with the requirement to institute a smoking prevention program that ensures persons entering the underground area of the mine do not carry smoking materials, matches, or lighters.

3. Describe whether, and to what extent, the collection of information involves the use of automated, electronic, mechanical, or other technological collection techniques or other forms of information technology, e.g., permitting electronic submission of responses, and the basis for the decision for adopting this means of collection. Also, describe any consideration of using information technology to reduce burden.

No improved information technology has been identified that would reduce the burden of this collection. To comply with the Government Paperwork Elimination Act, the mine operator may submit or retain the records in whatever method they choose, including using computer technology to store records electronically.

The smoking prevention program can be prepared using basic word processing programs and submitted via email. Mine operators may submit the program documents via email if they have the capability of affixing transmittable authorization signatures. For operators without the capability of affixing transmittable authorization signatures, they may submit the application by email or facsimile if it is followed by a signed hard copy. Operators choose to submit programs via email roughly 70 percent of the time.

4. Describe efforts to identify duplication. Show specifically why any similar information already available cannot be used or modified for use for the purposes described in Item A.2 above.

No similar or duplicate information is available or submitted to MSHA. Each smoking prevention program must be tailored to the individual mine’s unique conditions for MSHA approval.

Where State agencies require a smoking prevention program, MSHA will accept the same program if the program satisfies the requirements of 30 CFR 75.1702.

5. If the collection of information impacts small businesses or other small entities, describe any methods used to minimize burden.

The information collection provisions apply to all mine operators, both large and small. Congress intended that the Secretary enforce the law at all mining operations within the Agency’s jurisdiction regardless of size and that information collection and recordkeeping requirements be consistent with efficient and effective enforcement of the Mine Act. [S. Rep. No. 95-181 (1977)]. Section 103(e) of the Mine Act, 30 U.S.C. 813(e), directs the Secretary not to impose an unreasonable burden on small businesses when obtaining any information under the Mine Act. MSHA considered the burden on small mines when developing the collection and believes that these information collection requirements do not have a significant impact on a substantial number of small businesses or other small entities.

6. Describe the consequence to federal program or policy activities if the collection is not conducted or is conducted less frequently, as well as any technical or legal obstacles to reducing burden.

If MSHA did not collect and approve the required information on smoking prevention programs, the Agency would not be able to determine whether a mine operator is complying with the standard requiring them to institute the program and to ensure that any person entering the underground area of the mine does not carry smoking materials, matches, or lighters.

7. Explain any special circumstances that would cause an information collection to be conducted in a manner:

• Requiring respondents to report information to the agency more often than quarterly;

• Requiring respondents to prepare a written response to a collection of information in fewer than 30 days after receipt of it;

• Requiring respondents to submit more than an original and two copies of any document;

• Requiring respondents to retain records, other than health, medical, government contract, grant-in-aid, or tax records for more than three years;

• In connection with a statistical survey, that is not designed to produce valid and reliable results that can be generalized to the universe of study;

• Requiring the use of a statistical data classification that has not been reviewed and approved by OMB;

• That includes a pledge of confidentiality that is not supported by authority established in statue or regulation, that is not supported by disclosure and data security policies that are consistent with the pledge, or which unnecessarily impedes sharing of data with other agencies for compatible confidential use; or

• Requiring respondents to submit proprietary trade secret, or other confidential information unless the agency can demonstrate that it has instituted procedures to protect the information's confidentiality to the extent permitted by law.

This collection of information is consistent with the guidelines in 5 CFR 1320.5.

8. If applicable, provide a copy and identify the date and page number of publication in the Federal Register of the agency's notice, required by 5 CFR 1320.8(d), soliciting comments on the information collection prior to submission to OMB. Summarize public comments received in response to that notice and describe actions taken by the agency in response to these comments. Specifically address comments received on cost and hour burden.

Describe efforts to consult with persons outside the agency to obtain their views on the availability of data, frequency of collection, the clarity of instructions and recordkeeping, disclosure, or reporting format (if any), and on the data elements to be recorded, disclosed, or reported.

Consultation with representatives of those from whom information is to be obtained or those who must compile records should occur at least once every 3 years - even if the collection of information activity is the same as in prior periods. There may be circumstances that may preclude consultation in a specific situation. These circumstances should be explained.

In accordance with 5 CFR 1320.8(d), MSHA will publish the proposed information collection requirements in the Federal Register, notify the public that these information collection requirements are being reviewed in accordance with the PRA, and provide 60 days for the public to submit comments. MSHA published a 60-day Federal Register notice on September 25, 2025 (90 FR 46263). MSHA received no comments.

9. Explain any decision to provide any payments or gifts to respondents, other than remuneration of contractors or grantees.

MSHA does not provide payment or gifts to respondents.

10. Describe any assurance of confidentiality provided to respondents and the basis for the assurance in statute, regulation, or agency policy.

There is no assurance of confidentiality provided to respondents.

11. Provide additional justification for any questions of a sensitive nature, such as sexual behavior and attitudes, religious beliefs, and other matters that are commonly considered private. This justification should include the reasons why the agency considers the questions necessary, the specific uses to be made of the information, the explanation to be given to persons from whom the information is requested, and any steps to be taken to obtain their consent.

There are no questions of a sensitive nature.

12. Provide estimates of the hour burden of the collection of information. The statement should:

• Indicate the number of respondents, frequency of response, annual hour burden, and an explanation of how the burden was estimated. Unless directed to do so, agencies should not conduct special surveys to obtain information on which to base hour burden estimates. Consultation with a sample (fewer than 10) of potential respondents is desirable. If the hour burden on respondents is expected to vary widely because of differences in activity, size, or complexity, show the range of estimated hour burden, and explain the reasons for the variance. Generally, estimates should not include burden hours for customary and usual business practices.

• If this request for approval covers more than one form, provide separate hour burden estimates for each form and aggregate the hour burdens.

• Provide estimates of annualized cost to respondents for the hour burdens for collections of information, identifying and using appropriate wage rate categories. The cost of contracting out or paying outside parties for information collection activities should not be included here. Instead, this cost should be included under ‘Annual Cost to Federal Government’.

Respondents

All information related to quantities and inspection rates are estimated by MSHA’s Headquarters Enforcement Division based on field experience with different types of mining operations, sizes of mines, and the frequency of inspections dictated by statute. Mine operators provide MSHA Headquarters Enforcement Division with the number of mines and employment, and from this information MSHA tracks the number of active and inactive mines and mine types throughout the United States.

MSHA maintains a database that records the submission and approval of smoking prevention programs required under 30 CFR 75.1702 and 75.1702-1. A smoking prevention program remains in effect for the life of the mine. Mines occasionally revise their programs and submit the revisions to MSHA. The estimated number of annual responses covers programs developed for new mines, mines that change ownership, and the occasional program revision. From 2022 through 2024, 72 unique underground coal mines submitted 73 new and revised smoking prevention programs for MSHA’s approval. This translates to an average of 25 programs approved annually from 24 unique mines.

Wage Rate Determination¹

MSHA uses data from the May 2024 Occupational Employment and Wage Statistics (OEWS) published by the Bureau of Labor Statistics (BLS) for hourly wage rates² and adjusts the rates for benefits,³ wage inflation,⁴ and overhead costs.⁵ The occupations listed below in Table 12-1 are those that are determined to be relevant for the cost calculations.

Table 12-1. Hourly Wage Rates

Occupation	NAICS Code	Mean Hourly Wage Rate	Benefit Multiplier	Inflation Multiplier	Overhead Cost Multiplier	Loaded Hourly Wage Rate
		A	B	C	D	A x B x C x D
Mining Supervisor [a]	212100	$55.10	1.453	1.022	1.01	$82.63
Clerk [b]	212100	$25.63	1.453	1.022	1.01	$38.44

Notes:

Benefit Multiplier – MSHA uses the latest 4-quarter moving average 2024Q1-2024Q4 to determine that 31.2 percent of total loaded wages are benefits for private industry workers in construction, extraction, farming, fishing, and forestry occupations. The benefit multiplier is 1.453 = 1+(0.312/(1-0.312)).

Inflation Multiplier – The inflation multiplier is determined by using the employment price index from the most current quarter, 2024Q4, divided by the base year and quarter of the OEWS employment and wage statistics, 2024Q2, for private industry workers in construction, extraction, farming, fishing, and forestry occupations, current dollar index. The inflation multiplier is 1.022 = 166.7/163.1.

Overhead Multiplier – MSHA uses the overhead multiplier of 1.01.

[a] The Standard Occupation Codes (SOCs) used for this occupation are (47-1011), (49-1011), (51-1011), and (53-1047).

[b] The SOCs used for this occupation are (43-3031), (43-3051), (43-5061), (43-5071), and (43-9061).

Hour Burden

1. Developing Smoking Prevention Programs

Under 30 CFR 75.1702 and 75.1702-1, mine operators must develop a smoking prevention program and that program must be approved by MSHA. MSHA assumes that there would be 25 programs submitted each year, including programs developed for new mines and revised programs for existing mines. MSHA estimates that it takes a coal mining supervisor, earning $82.63 per hour, 30 minutes to develop or revise a smoking prevention program to submit to MSHA.

Table 12-2. Estimated Annual Respondent Hour and Cost Burden, Develop or Revise Smoking Prevention Programs (30 CFR 75.1702)

Activity (Occupation)	Number of Respondents (Mines)	Number of Responses per Respondent	Total Responses (Programs)	Average Burden (Hours)	Total Burden (Hours)	Hourly Wage Rate	Total Burden Cost
Developing or Revising Smoking Prevention Programs (Mining Supervisor)	24	1.04	25	0.5	12.50	$82.63	$1,032.88
Subtotal (Rounded)	24		25		13		$1,033

Note: The number of responses per respondent is calculated by dividing the number of responses by the number of respondents and rounding.

2. Submitting Smoking Prevention Programs

Under 30 CFR 75.1702-1, operators must submit their smoking prevention programs to MSHA for approval. Operators choose to submit programs via email roughly 70 percent of the time and MSHA estimates that the labor cost to send these plans through email is de minimis. MSHA estimates that the other 30 percent of the programs will be submitted physically through regular mail. This equates to roughly 8 programs per year.

Table 12-3A. Number of Smoking Programs Submitted Physically

	Number of Programs	Share of Programs Submitted Physically	Number of Programs with a Physical Submission (Rounded)
Smoking Prevention Programs	25	30%	8
Subtotal (Rounded)	25		8

MSHA estimates that it takes a clerk, earning $38.44 per hour, 1 minute to print and submit a hard copy of the smoking prevention program for submission to MSHA.

Table 12-3. Estimated Annual Respondent Hour and Cost Burden, Submitting Smoking Prevention Programs (30 CFR 75.1702-1)

Activity (Occupation)	Number of Respondents (Mines)	Number of Responses per Respondent	Total Responses (Programs)	Average Burden (Hours)	Total Burden (Hours)	Hourly Wage Rate	Total Burden Cost
Submitting Smoking Prevention Programs (Clerk)	24	0.33	8	0.02	0.13	$38.44	$5.13
Subtotal (Rounded)	24		8		0.1		$5

Note: The number of responses per respondent is calculated by dividing the number of responses by the number of respondents and rounding.

Hour Burden Summary

MSHA estimates that the 24 respondents would incur, on average, an annual collection burden of 13 hours with an associated annual cost of $1,038. The annual respondent hour and cost burden of this information collection is summarized in the table below.

Table 12-4. Estimated Annual Respondent Hour and Cost Burden, Summary

Activity	Number of Respondents	Number of Responses per Respondent	Total Responses	Average Burden (Hours)	Total Burden (Hours)	Hourly Wage Rate	Total Burden Cost
I. Developing or Revising Smoking Prevention Programs	24	1	25	0.5	12.50	$82.63	$1,032.88
II. Submitting Smoking Prevention Programs	24	0.33	8	0.02	0.13	$38.44	$5.13
Total (Rounded)	24		33		13		$1,038

Note: Note: The total number of respondents is not a sum of respondents from each cost category. It corresponds to the number of underground coal mines submitting new or revised smoking prevention programs. The number of responses per respondent is calculated by dividing the number of responses by the number of respondents and rounding.

13. Provide an estimate of the total annual cost burden to respondents or record keepers resulting from the collection of information. (Do not include the cost of any hour burden already reflected on the burden worksheet).

• The cost estimate should be split into two components: (a) a total capital and start-up cost component (annualized over its expected useful life); and (b) a total operation and maintenance and purchase of services component. The estimates should take into account costs associated with generating, maintaining, and disclosing or providing the information. Include descriptions of methods used to estimate major cost factors including system and technology acquisition, expected useful life of capital equipment, the discount rate(s), and the time period over which costs will be incurred. Capital and start-up costs include, among other items, preparations for collecting information such as purchasing computers and software; monitoring, sampling, drilling and testing equipment; and record storage facilities.

• If cost estimates are expected to vary widely, agencies should present ranges of cost burdens and explain the reasons for the variance. The cost of purchasing or contracting out information collection services should be a part of this cost burden estimate. In developing cost burden estimates, agencies may consult with a sample of respondents (fewer than 10), utilize the 60-day pre-OMB submission public comment process and use existing economic or regulatory impact analysis associated with the rulemaking containing the information collection, as appropriate.

• Generally, estimates should not include purchases of equipment or services, or portions thereof, made: (1) prior to October 1, 1995, (2) to achieve regulatory compliance with requirements not associated with the information collection, (3) for reasons other than to provide information or keep records for the government, or (4) as part of customary and usual business or private practices.

Smoking prevention programs need to be submitted to MSHA for approval. MSHA estimates that 70 percent of programs are submitted through email or other electronic means and that there are no additional costs associated with submitting these programs electronically.

MSHA also estimates that there are no additional costs associated with the remaining 30 percent of programs submitted through mail as hard copies. In MSHA’s experience smoking prevention programs are relatively straightforward, require minimal effort, and are typically submitted along with other mandatory plans. Therefore, the cost of sending the smoking prevention plan along with other mandatory plans is de minimis.

14. Provide estimates of annualized cost to the federal government. Also, provide a description of the method used to estimate cost, which should include quantification of hours, operational expenses (such as equipment, overhead, printing, and support staff), and any other expense that would not have been incurred without this collection of information. Agencies also may aggregate cost estimates from Items 12, 13, and 14 in a single table.

MSHA uses data from the FedScope published by the Office of Personnel Management for hourly wage rates of Federal employees and adjusts the rates for benefits and overhead. The occupations listed below in Table 14-1 are those that were determined to be relevant for the federal government cost calculations.

Table 14-1. Federal Hourly Wage Rates

Occupation	Occupation Code	Mean Hourly Wage Rate	Benefit & Overhead Multiplier [a]	Loaded Hourly Wage Rate
		A	B	A x B
GS-12 Inspector [b]	1822	$49.52	1.587	$78.60

Notes: Hourly wage rates are developed from Office of Personnel Management (OPM) September 2024 FedScope Employment Cube, http://www.fedscope.opm.gov/.

[a] Benefit and overhead multiplier = 1 + (MSHA personnel benefits + Federal Employees' Compensation Act + benefits for former personnel + travel and transportation (persons and things) + rental payments (GSA and others))/ costs of pay adjustments = (1+ ((69,203+6,746+20+7,888+5,762 +16,633+71) / 181,036) submission, use FY2024 Revised Enacted Budget: https://www.dol.gov/sites/dolgov/files/general/budget/2025/CBJ-2025-V2-13.pdf).

[b] Data search qualifiers are: Agency = DLMS, Occupation = 1822 (Mine Safety and Health Inspection), Work Schedule = Full-Time, Salary Grade = GS-12, Measure = Average Salary. The hourly wage is the annual salary divided by 2,087. In order to include the cost of benefits and overhead, MSHA multiplies the average annual salary by a Federal benefit and overhead multiplier for MSHA of 1.587. Loaded hourly rate is $78.60 = (($103,358 / 2,087) x 1.587).

2. Reviewing Smoking Prevention Programs

Under 30 CFR 75.1702-1, MSHA must review new or revised smoking programs submitted by mine operators for approval. Additionally, MSHA is required to review smoking prevention programs even if they are not revised.

II-1. Reviewing New and Revised Smoking Prevention Programs

MSHA's records show that from 2022 through 2024 it received 73 new and revised smoking prevention programs for a rounded average of 25 per year. MSHA estimates it takes a GS-12 inspector, earning $78.60 per hour, 30 minutes to review and approve a smoking prevention program.

Table 14-2. Estimated Federal Hour and Cost Burden, Reviewing New and Revised Smoking Prevention Programs (30 CFR 75.1702-1)

Federal Occupation	Number of Responses (Programs)	Average Burden (Hours)	Total Burden (Hours)	Hourly Wage Rate	Total Burden Cost
GS-12 Inspector	25	0.50	12.5	$78.60	$982.50
Subtotal (Rounded)	25		13		$983

II-2. Reviewing Unchanged Smoking Prevention Programs

MSHA's Plans Review policy requires that if a smoking prevention program has not been revised in the past two years it must be reviewed. Some mining districts may review the smoking prevention programs every time a mine is inspected.

MSHA’s records show that 239 existing smoking prevention programs were reviewed from 2022 to 2024, an annual average of 80 programs that had not been revised over the previous two years. MSHA estimates that it takes a GS-12 inspector, earning $78.60 per hour, 30 minutes to review an unchanged smoking prevention program.

Table 14-3. Estimated Federal Hour and Cost Burden, Reviewing Unchanged Smoking Prevention Programs (30 CFR 75.1702-1)

Federal Occupation	Number of Responses (Programs)	Average Burden (Hours)	Total Burden (Hours)	Hourly Wage Rate	Total Burden Cost
GS-12 Inspector	80	0.50	40	$78.60	$3,144.00
Subtotal (Rounded)	80		40		$3,144

Cost Summary to the Federal Government

The annual cost burden to the Federal government is summarized in the summary table below.

Table 14-4. Estimated Annual Federal Hour and Cost Burden, Summary

Activity	Number of Responses	Average Burden (Hours)	Total Burden (Hours)	Hourly Wage Rate	Total Burden Cost
II-1. Reviewing New and Revised Smoking Prevention Programs	25	0.50	12.5	$78.60	$982.50
II-2. Reviewing Unchanged Smoking Prevention Programs	80	0.50	40.0	$78.60	$3,144.00
Total (Rounded)	105		53		$4,127

15. Explain the reasons for any program changes or adjustments on the burden worksheet.

Number of Respondents: The estimated number of respondents increased from 20 to 24 due to an increase in number of underground coal mines with new or revised smoking prevention programs.

Number of Responses: The estimated number of responses increased from 20 to 25 due to an increase in the number of respondents.

Annual Time Burden: The estimated annual time burden increased from 10 hours to 13 hours due to an increase in the number of responses.

Annual Recordkeeping Costs: The estimated annual burden cost to respondents or recordkeepers remains unchanged at $0.

Table 15-1. Summary of Changes

	Currently Approved ICR	Updated ICR	Difference
Number of Respondents	20	24	4
Number of Responses	20	25	5
Annual Time Burden	10	13	3
Annual Recordkeeping Costs	$0	$0	$0

16. For collections of information whose results will be published, outline plans for tabulation, and publication. Address any complex analytical techniques that will be used. Provide the time schedule for the entire project, including beginning and ending dates of the collection of information, completion of report, publication dates, and other actions.

MSHA does not intend to publish the results of this information collection.

17. If seeking approval to not display the expiration date for OMB approval of the information collection, explain the reasons that display would be inappropriate.

MSHA is not seeking approval to not display the expiration date for OMB approval of this information collection and there is no form associated with this collection.

18. Explain each exception to the topics of the certification statement identified in “Certification for Paperwork Reduction Act Submissions.”

There are no certification exceptions identified with this information collection.

B. Collections of information employing statistical methods

As statistical analysis is not required by the regulation, questions 1 through 5 do not apply.

1 For all wage rates, including Federal wage rates, MSHA uses the relevant precision throughout the calculation to avoid compound rounding errors and rounds at the final rate value. Displayed intermediate calculation values are presented to explain the calculation and are representative, but the value of final rate reflects the correct rounding and final estimate.

2 To obtain OEWS data, follow BLS’s directions in its Frequently Asked Questions: “E. How to get OEWS data. 4. What are the different ways to obtain OEWS estimates from this website?” at https://www.bls.gov/oes/oes_ques.htm. The average wage rate is calculated as the employment-weighted average of hourly mean wages for the occupation.

3 The benefit multiplier comes from BLS Employer Costs for Employee Compensation accessed by menu at http://data.bls.gov/cgi-bin/srgate or directly at http://download.bls.gov/pub/time.series/cm/cm.data.0.Current. Insert the data series CMU2030000405000D and CMU2030000405000P, Private Industry Total benefits for Construction, extraction, farming, fishing, and forestry occupations, which is divided by 100 to convert to a decimal value. MSHA uses the latest 4-quarter moving average to determine what percent of total loaded wages are benefits. MSHA computes the benefit multiplier with a number of detailed calculations, but it may be approximated with the formula 1 + (benefit percentage / (1-benefit percentage)).

4 Wage inflation is the change in Series ID: CIS2020000405000I; Seasonally adjusted; Series Title: Wages and salaries for Private industry workers in Construction, extraction, farming, fishing, and forestry occupations, Index. (https://data.bls.gov/cgi-bin/srgate; Inflation Multiplier = (Current Quarter Cost Index Value / OEWS Wage Base Quarter Index Value).

5 MSHA uses an overhead rate of 1 percent. The mining environment generally involves very little overhead, especially costs associated with workers engaged in administrative or clerical tasks.

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