Document ID: EPA-HQ-OPP-2018-0139-0014
Agency: epa
Document Type: Supporting & Related Material
Title: 
Posted Date: 2018-12-21T05:00Z

ATTACHMENT E: 
          WORK SHEET USED TO CALCULATE PESTICIDE INDUSTRY LABOR COSTS

PESTICIDE INDUSTRY LABOR COSTS

Labor Category
Formula
                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate[1]
 = W
                                    $56.84 
                                    $30.60 
                                    $19.92 
Benefits Percentage[2]
Lb = B/W
                                     46.4%
                                     46.4%
                                     46.4%
Benefits per hour
B = W*Lb
                                    $26.37 
                                    $14.20 
                                    $9.24 
Loaded Hourly Rate
Wb = W + B = W(1+Lb)
                                    $83.21 
                                    $44.80 
                                    $29.16 
Overhead Percentage[3]
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $41.60 
                                    $22.40 
                                    $14.58 
Fully Loaded Hourly Rate
Wf = Wb + OH
 = W + B + OH  
                                   $124.81 
                                    $67.19 
                                    $43.74 

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

     NAICS 325300 - Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
     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

2. Fringe benefits/wage per hour.  The average for non-farm, non-federal civilian workers.

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 load labor rate (wage + benefits) suggested in EPA guidance.
May 2016 data
Last Modified Date: September 21, 2017