Rates Evaluation

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.

Project Risk Level

Payroll Taxes

FICA — Social Securityⓘ

FICA — Medicareⓘ

FUTA (Federal UI)ⓘ

SUTA (State UI)ⓘ

Insurance

Workers' Compensationⓘ

General Liabilityⓘ

Other Costs

Small Tools Allowanceⓘ

Overhead & Profitⓘ

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

Estimated Hours:

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.

NYC Trade Burden Matrix

Quick-estimate fully burdened rates by risk tier — based on trade-standard multipliers (wages + fringes × multiplier)

Trade	Union Local	Total Package	Low Risk	Standard	High Risk
General Laborer	Local 79	$77.19	$142.80(1.85×)	$158.24(2.05×)	$177.54(2.3×)
Carpenter	Local 279	$107.72	$177.74(1.65×)	$199.28(1.85×)	$226.21(2.1×)
Electrician	IBEW Local 3	$133.25	$206.54(1.55×)	$233.19(1.75×)	$259.84(1.95×)
Plumber	Local 1	$138.00	$220.80(1.6×)	$241.50(1.75×)	$255.30(1.85×)
Steamfitter	Local 638	$140.66	$210.99(1.5×)	$232.09(1.65×)	$260.22(1.85×)
Ironworker	Local 40/361	$146.50	$293.00(2×)	$329.63(2.25×)	$366.25(2.5×)
Painter	DC 9	$89.50	$138.73(1.55×)	$156.63(1.75×)	$179.00(2×)
Operating Engineer	Local 14/15	$126.50	$202.40(1.6×)	$227.70(1.8×)	$265.65(2.1×)

Rates reflect NYC Comptroller 2025-2026 prevailing wage schedule. Multipliers include payroll taxes, workers' comp, general liability, small tools, and overhead & profit at standard NYC rates.