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 $55.84 $28.25 $17.23

Benefits Percentage 2

Lb = B/W 44% 44% 44%

Benefits per hour B = W*Lb $24.35 $12.32 $7.51

Loaded Hourly Rate Wb = W+B = W(1+Lb) $80.19 $40.57 $24.74

Overhead Percentage 3

Lo = OH/Wb 50% 50% 50%

Overhead per hour OH = Wb*Lo $40.09 $20.28 $12.37

Fully Loaded Wage Rate Wf = Wb + OH

= W + B + OH $120.28 $60.85 $37.11

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 2010

State Government Labor Costs *

Labor Category Formula Managerial Technical Clerical

Unloaded Hourly Rate 1

= W $33.29 $23.02 $15.75

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

Benefits per hour B = W*Lb $14.31 $9.90 $6.77

Loaded Hourly Rate Wb = W+B = W(1+Lb) $47.60 $32.92 $22.52

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

Overhead per hour OH = Wb*Lo $23.80 $16.46 $11.26

Fully Loaded Wage Rate Wf = Wb + OH

= W + B + OH $71.41 $49.38 $33.78

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 2010
EPA (Agency) Labor Costs *

Labor Category Formula Managerial Technical Clerical

Unloaded Hourly Rate 1 = W $49.39 $30.93 $21.99

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

Benefits per hour B = W*Lb $18.66 $13.30 $9.46

Loaded Hourly Rate Wb = W+B = W(1+Lb) $62.05 $44.23 $31.45

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

Overhead per hour OH = Wb*Lo $31.02 $22.11 $15.72

Fully Loaded Wage Rate Wf = Wb + OH

= W + B + OH $93.07 $66.34 $47.17

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 2010