ATTACHMENT H

Work Sheets used to Calculate Respondent Labor Costs 

This attachment is available as part of the electronic docket EPA-HQ-OPP-2016-0078 and is 

part of the ICR’s Supporting Statement.

Respondent Labor Costs: IPM Promoters

IPM Promoters (NAICS 541600)

Item Formula Labor Category2

Managerial Technical Clerical

Unloaded Hourly Rate1 = W $68.39 $34.52 $18.92 

Benefits Percentage3 Lb = B/W 46% 46% 46%

Benefits per hour B = W*Lb $31.67 $15.99 $8.76

Loaded Hourly Rate Wb = W + B = 

W(1+Lb)

$100.06 $50.51 $27.68 

Overhead Percentage4 Lo = OH/Wb 50% 50% 50%

Overhead per hour OH = Wb*Lo $50.03 $25.25 $13.84

Fully Loaded Hourly Rate

Wf = Wb + OH

= W + B + OH 

$150.10 $75.76 $41.52 

1. Source: Bureau of Labor Statistics, NAICS 541600 – Management, Scientific, and Technical Consulting 

Services, 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 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-452-

02-001, 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.
Respondent Labor Costs: IPM Users

IPM Users (NAICS 561710)

Item Formula

Labor Category2

Managerial 1st Line 

Supervisor

Clerical

Unloaded Hourly Rate1 = W $45.60 $23.57 $14.88 

Benefits Percentage3 Lb = B/W 46% 46% 46%

Benefits per hour B = W*Lb $21.12 $10.92 $6.89

Loaded Hourly Rate Wb = W + B = 

W(1+Lb)

$66.72 $34.49 $21.77 

Overhead Percentage4 Lo = OH/Wb 50% 50% 50%

Overhead per hour OH = Wb*Lo $33.36 $17.24 $10.89

Fully Loaded Hourly Rate Wf = Wb + OH

= W + B + OH 

$100.08 $51.73 $32.66 

1. Source: Bureau of Labor Statistics, NAICS 561710 - Exterminating and Pest Control Services, 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 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-452-

02-001, 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.
Respondent Labor Costs: IPM National Users

National IPM Users(NAICS 311000)

Item Formula Labor Category2

Managerial Technical Clerical

Unloaded Hourly Rate1 = W $52.77 $24.80 $16.79 

Benefits Percentage3 Lb = B/W 46% 46% 46%

Benefits per hour B = W*Lb $24.44 $11.49 $7.78

Loaded Hourly Rate Wb = W + B = 

W(1+Lb)

$77.21 $36.29 $24.57 

Overhead Percentage4 Lo = OH/Wb 50% 50% 50%

Overhead per hour OH = Wb*Lo $38.60 $18.14 $12.28

Fully Loaded Hourly Rate Wf = Wb + OH

= W + B + OH 

$115.81 $54.43 $36.85 

1. Source: Bureau of Labor Statistics, NAICS 311000 - Food 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 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-452-

02-001, 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-2016-0078 and is 

part of the ICR’s Supporting Statement

EPA and Federal Government Labor Costs

Item Formula

Labor Category2

Managerial Technical Clerical

Unloaded Hourly Rate1

= W $ 56.54 $37.15 $ 21.15

Benefits Percentage3

Lb = B/W 46% 46% 46%

Benefits per hour B = W*Lb $ 26.19 $17.21 $ 9.80

Loaded Hourly Rate Wb = W+B = W(1+Lb) $82.73 $54.36 $30.95

Overhead Percentage4

Lo = OH/Wb 50% 50% 50%

Overhead per hour OH = Wb*Lo $ 41.36 $27.18 $ 15.47

Fully Loaded Hourly Rate Wf = Wb+OH = W+B+OH $124.09 $81.53 $46.42

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

Clerical: 43-0000, Office and Administrative Support Occupations

3. Total benefits/wages based on June 2013 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 20-

70% of the loaded labor rate (wage + benefits) suggested in EPA guidance.