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Labor Burden Calculator

Compute the Fully Burdened Rate — the true employer cost of labor inclusive of payroll taxes (FICA, FUTA, SUTA), Workers' Compensation, General Liability, small tools allowance, and overhead & profit markup.

Burden Assumptions

Adjust rates to match your situation. Defaults reflect typical NYC construction.

Payroll Taxes

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%
%
%

Insurance

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%

Other Costs

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%

Quick Summary

Payroll Taxes11.65%
Insurance15.00%
Tools2.00%
Total Burden (excl. O&P)28.65%
O&P Markup10.00%

Labor Classifications

Each card shows the full cost build-up — base wage, benefits, and all burden allocations in one view.

⚠ No classification selected — use the search below

Base Wage
$
Total Benefits
$
Burden Allocations
—
taxes · insurance · tools
Overhead & Profit
—
markup on loaded cost
Fully Burdened Rate
—
full employer cost per hour

Select a classification or enter wages above to see the full breakdown.

📌 Reference Notes

  • FICA Social Security: 6.2% employer share; 2025 wage base $176,100
  • FICA Medicare: 1.45% — no cap; additional 0.9% employee-only above $200k
  • FUTA: 6.0% on first $7,000, reduced to ~0.6% effective after SUTA credit
  • SUTA (NY): New employer rate 3.4% on first $12,500; varies for established employers
  • Workers' Comp: Trade-dependent — electricians ~8%, ironworkers ~25%+. Per $100 of payroll.
  • Union Fringes: Annuity, Pension, Welfare/Health, JIB, Education, Vacation. Loaded directly — not tax-affected.
  • All figures are estimates. Consult a CPA or labor attorney for project-specific burden rates.