The break-even rate
Your true cost per billable hour has two layers — and both are usually underestimated.
- Fully burdened wage = base wage × (1 + burden%). Burden is the money you spend on an employee beyond their wage: the employer share of FICA (6.2% Social Security + 1.45% Medicare = 7.65%), federal/state unemployment (FUTA/SUTA), workers’ compensation, and any health/retirement benefits or paid time off. For most trades this lands between 25% and 40% of wage.
- Cost per billable hour = fully burdened wage ÷ utilization%. You pay for every clocked hour, but you only invoice the billable share. If someone is billable 65% of the time, each billed hour has to carry the cost of the other 35% (drive time, quoting, warranty callbacks). This single step is the most common reason a "profitable-looking" rate loses money.
- Overhead per billable hour = annual overhead ÷ (paid hours × utilization × employees). Rent, trucks, insurance and admin don’t bill themselves — they’re recovered across the hours you actually sell.
Break-even billable rate = cost per billable hour + overhead per billable hour. Charge exactly this and you make $0 profit; charge below it and you lose money on every hour.
Markup is not margin (the expensive mistake)
To keep a net margin of m, the price is price = cost ÷ (1 − m), not cost × (1 + m).
- Margin = profit ÷ price. Markup = profit ÷ cost.
- Example: a $100 cost marked up 20% sells for $120 — but that’s only a 16.7% margin ($20 / $120), not 20%. To actually keep a 20% margin you must charge $100 ÷ 0.80 = $125 (a 25% markup).
- Pricing "cost plus 20%" when you meant "20% profit" quietly underprices every job. The calculator above always uses the margin formula and shows you the equivalent markup.
Single-job profit
- Labor + overhead cost = labor hours × break-even rate (this already absorbs overhead at your planned utilization).
- Total cost = labor+overhead + materials + other direct costs.
- Net profit = price − total cost. Net margin = net profit ÷ price.
- Profit per labor hour = net profit ÷ labor hours — useful for comparing jobs of different sizes.
Sources & assumptions
- FICA employer rate 7.65% (6.2% OASDI up to the annual wage base + 1.45% Medicare): U.S. IRS, Publication 15 (Circular E), Employer’s Tax Guide, and SSA payroll-tax rate tables. FUTA/SUTA and workers’ comp rates vary by state and class code.
- Margin vs. markup and break-even (fixed cost ÷ contribution margin) are standard managerial-accounting definitions — e.g. Horngren, Cost Accounting: A Managerial Emphasis; U.S. SBA small-business pricing guidance.
- Utilization / realization as the driver of true labor cost is standard in professional-services and field-service costing.
- Defaults shown are illustrative placeholders, not benchmarks for your business. Burden %, workers’ comp and tax specifics differ by state, trade and payroll setup — confirm your real numbers with your bookkeeper or CPA. This tool is an estimator, not tax or accounting advice.