Labor Cost Calculator

Calculate total labor cost per employee and team with overhead, benefits, and burden rate.

By Konstantin Iakovlev · Updated April 2026 · Source: SBA — Business Guide

$
x
$/hr

Loaded Hourly Cost

$45.00

Annual Per Employee

$93,600.00

Total Annual Labor

$468,000.00

Per Employee Cost

Effective Hourly Rate$45.00
Weekly Cost$1,800.00
Monthly Cost$7,799.40
Annual Cost$93,600.00

Total Team Cost (5 employees)

Weekly$9,000.00
Monthly$38,997.00
Annual$468,000.00

Use the Labor Cost Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

Workforce planning falls apart when it runs on base pay alone. The fully loaded cost of an employee folds in every overhead, benefit, and burden rate, and getting that number right matters all the more heading into 2026, with average wage growth projected near 3.5% and healthcare premiums still climbing.

Calculation starts from base salary, then adds employer-paid benefits such as FICA, health insurance, and a 401k match, and finally an allocated overhead burden covering rent, utilities, and administrative staff per employee. Annualizing that total yields the true expense of human capital for each person on the team.

Skip the employer-paid taxes and insurance premiums and the figure you get understates reality by a wide margin, so fold all of them in. Overhead allocation is the trickier part: a percentage of direct labor or a flat per-employee rate drawn from your 2025 financial statements both give defensible starting points.

Example: Calculating the 2026 Cost for a Software Engineer

  1. 1 Step 1: Input Base Salary: A software engineer earns an annual base salary of $120,000.
  2. 2 Step 2: Calculate Benefits and Taxes: Employer-paid FICA (7.65% of first $168,600) = $9,189. Employer-paid health insurance = $8,400. 401k match (3% of salary) = $3,600. Total direct benefits = $21,189.
  3. 3 Step 3: Apply Overhead Burden Rate: Assume a 25% overhead burden rate allocated to direct labor. Overhead cost = 25% * ($120,000 + $21,189) = $35,297.25.
  4. 4 Step 4: Determine Total Labor Cost: Total Labor Cost = Base Salary + Direct Benefits + Overhead. Total Labor Cost = $120,000 + $21,189 + $35,297.25 = $176,486.25. This engineer's true cost to the company is $176,486.25 per year.

Source: SBA — Business Guide · Last updated: April 2026

Frequently Asked Questions

How do you calculate labor burden rate?
Labor burden rate equals total indirect labor costs (taxes, benefits, insurance, overhead) divided by direct labor costs (wages). A typical burden rate is 25-40%, meaning a $25/hour employee actually costs $31-$35/hour.
What is included in total labor cost?
Total labor cost includes base wages, overtime, payroll taxes (FICA, FUTA, SUTA), health insurance, retirement contributions, workers comp, paid time off, and training. For most businesses, labor is 20-35% of gross revenue.
How do I reduce labor costs without layoffs?
Strategies include reducing overtime, cross-training employees, automating repetitive tasks, adjusting scheduling for demand, and reviewing benefits plans for cost savings.