### ATTACHMENT C **Work Sheets used to Calculate Respondent & Agency**  **Labor Costs** This attachment is available as part of the electronic **docket EP** **A -** **HQ -**  **OPP -**  **2016 -**  **0122** and is part of the ICR’s Supporting Statement . **Respondent Labor Costs Pesticide Registrants**  1 **(NAICS: 325300)** 

### Item **Formula** 

### Labor Category**2 Managerial**  **Technical Clerical**  Unloaded Hourly Rate 1 = W $56.51 $33.43 $19.00 Benefits Percentage 3 Lb = B/W 46 % 46 % 46 % Benefits per hour B = W*Lb 26.17 15.48 8.80 Loaded Hourly Rate Wb = W + B = W(1+Lb) 82.68 48.91 27.80 Overhead Percentage 4 Lo = OH/Wb 50% 50% 50% Overhead per hour OH = Wb*Lo 41.34 24.46 13.90 Fully Loaded Hourly Rate Wf = Wb + OH = W + B + OH **124.02 73.37**  **41.70** 1. Source: Bureau of Labor Statistics, NAICS 325300 - Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing , 2014 data, Accessed March 201 6 , 

### 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.

### Agency Labor Costs **EPA or Federal Government 1**  **(NAICS: 999100** **)**



### Item **Formula** 

### Labor Category**2 Managerial**  **Technical 5**  **Clerical** Unloaded Hourly Rate 1 = W 

### $ 56.54 $ 37.15 $ 21.15 Unloaded Yearly Wage Rate ($/year) = W *2080 (52wks * 40hrs) n/a $77,272 n/a Benefits Percentage 3 Lb = B/W 46% Benefits per hour B = W*Lb $35,787 Loaded Hourly Rate Wb = W + B = W(1+Lb) $113,059 Overhead Percentage 4 Lo = OH/Wb 50% Overhead per hour OH = Wb*Lo $56,530 Fully Loaded Hourly Rate Wf = Wb + OH = W + B + OH $169,589 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 -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. 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.