Document ID: EPA-HQ-OPP-2021-0743-0002
Agency: epa
Document Type: Supporting & Related Material
Title: 
Posted Date: 2022-03-28T04:00Z

ATTACHMENT H
                                       
            Work Sheets used to Calculate Respondent Labor Costs  
     This attachment is available as part of the electronic docket EPA-HQ-OPP-2021-0743 
               and is part of the ICR's Supporting Statement.
                                       
Respondent Labor Costs (States, Tribes, Territories)

State Government (NAICS 999200)
 Item

                                    Formula

                                Labor Category

                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate[1]
 = W
                                    $46.69 
                                    $31.60 
                                    $21.63 
Benefits Percentage[3]
Lb = B/W
                                    44.9% 
                                    44.9% 
                                    44.9% 
Benefits per hour
B = W*Lb
                                    $20.97 
                                    $14.19 
                                    $9.72 
Loaded Hourly Rate
Wb = W + B = W(1+Lb)
                                    $67.66 
                                    $45.79 
                                    $31.35 
Overhead Percentage[4]
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $33.83 
                                    $22.90 
                                    $15.67 
Fully Loaded Hourly Rate
Wf = Wb + OH
 = W + B + OH  
                                   $101.49 
                                    $68.69 
                                    $47.02 
 Source: Bureau of Labor Statistics, NAICS 999200  -  State Government, May 2020 data, http://www.bls.gov/oes/current/naics4_999200.htm, Last Modified Date: March 31, 2021 
 Standard Occupational Codes:
   Management:  	11-0000, Management Occupations
   Technical:        	19-0000, Life Physical, and Social Science Occupations
   Administrative:          43-0000, Office, Clerical and Administrative Support Occupations
 Total benefits/wages based on June 2021Employer costs for employee compensation, All Civilian nonfarm workers, https://www.bls.gov/news.release/archives/ecec_09162021.pdf
 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-2018-0418
                and is part of the ICR's Supporting Statement

EPA / Federal Government Labor Costs
Item
                                    Formula
                               Labor Category[2]

                                       
                                  Managerial
                                   Technical
                                Administrative
Unloaded Hourly Rate[1]
= W
                                    $63.67 
                                    $42.00 
                                    $23.24 
Benefits Percentage[3]
Lb = B/W
                                    44.9% 
                                    44.9% 
                                    44.9% 
Benefits per hour
B = W*Lb
                                    $28.60 
                                    $18.86 
                                    $10.44 
Loaded Hourly Rate
Wb = W+B = W(1+Lb)
                                    $92.27 
                                    $60.86 
                                    $33.68 
Overhead Percentage[4]
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $46.13 
                                    $30.43 
                                    $16.84 
Fully Loaded Hourly Rate
Wf = Wb+OH = W+B+OH
                                   $138.40 
                                    $91.30 
                                    $50.52 
 Data Source: Bureau of Labor Statistics, NAICS 999100  -  Federal Executive Branch, May 2020 data, http://www.bls.gov/oes/current/naics4_999100.htm, Last Modified Date: March 31, 2021
 Standard Occupational Codes:
   Management:  	11-0000, Management Occupations
   Technical:        	19-0000, Life Physical, and Social Science Occupations
   Administrative:          43-0000, Office, Clerical and Administrative Support Occupations
 Total benefits/wages based on June 2021Employer costs for employee compensation, All Civilian nonfarm workers, https://www.bls.gov/news.release/archives/ecec_09162021.pdf
 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.