EPA ICR Number 2311.01

ICR ATTACHMENT H

Labor Wage Formulas

Registrant Labor Costs *

Labor Category: Formula Managerial Technical Clerical

Unloaded Hourly Rate 1

= W $57.76 $32.46 $18.18

Benefits Percentage 2

Lb = B/W 44% 44% 44%

Benefits per hour B = W*Lb $25.18 $14.15 $7.93

Loaded Hourly Rate Wb = W+B = W(1+Lb) $82.94 $46.61 $26.11

Overhead Percentage 3

Lo = OH/Wb 50% 50% 50%

Overhead per hour OH = Wb*Lo $41.47 $23.31 $13.05

Fully Loaded Wage Rate Wf = Wb + OH

= W + B + OH $124.42 $69.92 $39.16

1. Data Source: http://www.bls.gov/oes/current/naics4_325300.htm

 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

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 20-70% of the loaded labor rate (wage + benefits) suggested in EPA guidance.

* US Department of Labor Statistics, May 2013

State Government Labor Costs *

Labor Category Formula Managerial Technical Clerical

Unloaded Hourly Rate 1

= W $39.78 $27.20 $18.76

Benefits Percentage 2 Lb = B/W 44% 44% 44%

Benefits per hour B = W*Lb $17.34 $11.86 $8.18

Loaded Hourly Rate Wb = W+B = W(1+Lb) $57.12 $39.06 $26.94

Overhead Percentage 2 Lo = OH/Wb 50% 50% 50%

Overhead per hour OH = Wb*Lo $28.56 $19.53 $13.47

Fully Loaded Wage Rate Wf = Wb + OH

= W + B + OH $85.69 $58.59 $40.41

1. Data Source: http://www.bls.gov/oes/current/naics4_999200.htm

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

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 20-70% of the loaded labor rate (wage + benefits) suggested in EPA guidance.

* US Department of Labor Statistics, May 2013
EPA (Agency) Labor Costs *

Labor Category Formula Managerial Technical Clerical

Unloaded Hourly Rate 1 = W $55.83 $36.86 $20.77

Benefits Percentage 2 Lb = B/W 44% 44% 44%

Benefits per hour B = W*Lb $24.34 $16.07 $9.06

Loaded Hourly Rate Wb = W+B = W(1+Lb) $80.17 $52.93 $29.83

Overhead Percentage 3 Lo = OH/Wb 50% 50% 50%

Overhead per hour OH = Wb*Lo $40.09 $26.47 $14.91

Fully Loaded Wage Rate Wf = Wb + OH

= W + B + OH $120.26 $79.40 $44.74

1. Data Source: http://www.bls.gov/oes/current/naics4_999100.htm

 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

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 20-70% of the loaded labor rate (wage + benefits) suggested in EPA guidance.

* US Department of Labor Statistics, May 2013