Construction Labor Burden Calculator

Workers comp, small tools, and prevailing wage push construction burden past 30%. Price the job with the real number.

Pre-filled with construction estimates: workers comp 6.0%, benefits 10.0%, 10 PTO days, overhead 8.0%. Edit any field below.

Social Security + Medicare (7.65%)

Federal unemployment (effective 0.6%)

Health, retirement, etc.

$41.63/hr

Fully burdened rate

38.8%

Burden added

$86,580

Annual cost

Burden breakdown

Employer FICA (Social Security + Medicare)7.7% · $2.30/hr
Federal Unemployment (FUTA)0.6% · $0.18/hr
State Unemployment (SUI)2.7% · $0.81/hr
Workers' Compensation6.0% · $1.80/hr
Benefits (health, retirement)10.0% · $3.00/hr
Overhead (PTO, equipment, admin)11.8% · $3.54/hr
Total burden38.8% · $11.63/hr

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Estimates only, using editable 2025 US defaults. Tax and insurance rates vary by employer, classification, and locality. Verify with a licensed accountant before relying on these figures.

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A carpenter on $28 an hour costs a contractor almost $39 an hour once workers comp, payroll taxes, benefits, and small tools are counted. That gap is the labor burden, and in construction it runs higher than in almost any office industry. This construction labor burden calculator starts from trade defaults instead of the generic 18% most estimators use, so a bid built on it covers the crew.

Why labor burden is different in construction

Workers compensation is the reason construction burden is different. NCCI assigns a class code to each type of work, and the rates spread widely: clerical staff at a contractor pay a fraction of one percent of payroll, while roofing, structural steel, and excavation classes can run into double digits. A general contractor with a mixed crew often lands between 3% and 15% of payroll for workers comp alone, and the calculator pre-fills a 6% midpoint estimate.

Prevailing wage changes the benefits line. On Davis-Bacon and state prevailing-wage jobs, the wage determination sets an hourly fringe amount the contractor must pay in cash or into bona fide benefit plans. Union agreements do the same through hourly contributions to health, pension, and training funds. The 10% benefits default fits an open-shop contractor; on a prevailing-wage or union job, replace it with the fringe rate from the wage determination or the collective bargaining agreement.

Then there is the time nobody bills. Crews travel between sites, wait on inspections, and lose hours to weather. Small tools, PPE, and safety training get consumed by the job but rarely appear as a line item. The 8% overhead default covers those. Contractors who track it properly often find it higher.

Worked example with construction defaults

Take a carpenter at $28.00 an hour. Add employer FICA at 7.65%, FUTA at 0.6%, state unemployment at the 2.7% US default, workers comp at 6.0%, benefits at 10.0%, and 11.8% for overhead plus 10 PTO days. Total burden is 38.8%, so the fully burdened rate is $38.85 an hour, or $80,808 a year on 2,080 hours against $58,240 of base wages.

Role (pay estimate)Pay rateBurdenFully burdenedAnnual cost
Carpenter$28.00/hr38.8%$38.85/hr$80,808
Electrician$32.00/hr38.8%$44.40/hr$92,352
Construction laborer$21.00/hr38.8%$29.14/hr$60,606

Pay rates are rounded estimates near national medians, and the SUI line uses the US default. Open a state page from the labor burden by state list to swap in a local SUI estimate, then enter your own class rate for workers comp.

What drives the range

Class code mix

Workers comp follows the class code of the work performed, not the company. A crew that frames and roofs carries a far higher rate than one that hangs drywall. Split payroll by class code and weight the rate, or the burden will be wrong by several points.

Experience modification rate

Your EMR multiplies the base class rate. A contractor with an EMR of 0.85 pays 15% less than the manual rate; one at 1.20 pays 20% more. Enter your actual modified rate rather than the manual rate when you can.

Prevailing wage and union fringe

Fringe requirements on public work are set per hour, not as a percentage. Convert the hourly fringe to a percentage of the base wage before entering it as benefits. A $10 fringe on a $30 wage is a 33% benefits load, not 10%.

Seasonality and unemployment claims

Winter layoffs drive unemployment claims, and claims drive the SUI experience rate. Contractors in cold-weather states often carry SUI rates well above the new-employer estimate. Check the rate notice from your state workforce agency.

Construction burden defaults

InputDefaultTypical spread (estimate)
Workers comp (% of payroll)6.0%3.0% to 15.0% by class code
Benefits (% of wages)10.0%Health and retirement only
Paid time off10 days3.8% of a 2,080-hour year
Overhead (% of wages)8.0%Entered as 11.8% with PTO
Typical total burden38.8%30% to 45%

Sources: benefits share from the BLS Employer Costs for Employee Compensation release; workers comp variation from NCCI class codes and state rating bureaus; pay estimates near BLS OEWS medians. PTO, overhead, and the burden range are estimates, not published figures.

More labor burden calculators

Labor burden calculator with the generic US defaults, and labor burden by state for local SUI estimates in all 50 states and DC.

Other industries: Staffing Agency, Healthcare, Field Service, Manufacturing, Hospitality.

Construction Labor Burden FAQ

What is a typical labor burden rate in construction?
Estimates for construction labor burden commonly land between 30% and 45% of base wages, with workers comp class code and prevailing-wage fringe driving most of the spread. Roofing and structural trades can exceed that; office staff at the same contractor sit far below it. Enter your own class rates and EMR for a firm number.
Is labor burden the same as overhead in construction estimating?
No. Labor burden is the cost attached to each hour of labor: payroll taxes, workers comp, benefits, PTO, and job-consumed items like small tools. General overhead covers the office, estimating, and management, and is usually applied as a separate markup on the whole job. Keep them apart or you will double count.
How do I handle Davis-Bacon fringe in the calculator?
Divide the hourly fringe from the wage determination by the base hourly wage, multiply by 100, and enter that percentage in the benefits field. If you pay part of the fringe as cash wages, that portion carries payroll taxes and belongs in the base rate instead.
Should I burden foremen and superintendents differently?
Yes. Supervisors carry a lower workers comp class code, usually receive richer benefits, and often have vehicle and phone costs. Run them as a separate line in the calculator with their own class rate and overhead percentage.
How does construction burden vary by state?
Two ways. Workers comp rates are set per state for the same class code, and state unemployment wage bases range from $7,000 to over $70,000. Pick a state page from the labor burden by state list to pre-fill the SUI estimate, then adjust workers comp to your state rate for the class code.