Glossary

    Burden Rate

    The multiplier on direct wages that captures payroll taxes, workers' comp, benefits, and PTO.

    A $25/hr crew member actually costs the business $30–$35/hr after burden. Service businesses typically use 1.25–1.40 as a burden multiplier; trades with high workers' comp rates (roofing, tree) push higher. Job cost without burden over-states margin.

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