Staffing Agency Labor Burden Calculator

The agency carries the burden and bills the client. Get the percentage wrong and the markup stops covering it.

Pre-filled with staffing agency estimates: workers comp 1.5%, benefits 4.0%, 5 PTO days, overhead 3.0%. Edit any field below.

Social Security + Medicare (7.65%)

Federal unemployment (effective 0.6%)

Health, retirement, etc.

$36.41/hr

Fully burdened rate

21.4%

Burden added

$75,722

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' Compensation1.5% · $0.45/hr
Benefits (health, retirement)4.0% · $1.20/hr
Overhead (PTO, equipment, admin)4.9% · $1.47/hr
Total burden21.4% · $6.41/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 staffing agency pays the payroll taxes, workers comp, and unemployment insurance on every temp it places, then bills a client a markup that has to cover all of it plus gross margin. A one-point error in burden on a $20 an hour placement across 100 contractors is $41,600 a year of margin that disappears. This staffing agency labor burden calculator starts from agency defaults so the markup math holds.

Why labor burden is different in staffing agency

Staffing burden is different because the agency is the employer of record for people it does not supervise. That means the agency owns the SUI experience rating, and staffing firms generate more unemployment claims than most employers because assignments end. Many agencies carry SUI rates well above the new-employer estimate in their state, and in states with a high wage base, such as Washington or New Jersey, SUI is the largest burden line after FICA.

Workers comp follows the assignment, not the agency. A clerical temp is rated in a clerical class code at a fraction of a percent of payroll. The same agency placing forklift operators or light industrial workers pays several percent on that payroll. Agencies that run one blended rate across both lose money on the industrial side and overprice the clerical side. Rate each placement by its class code.

Benefits and PTO are thinner but not zero. Under the ACA, agencies with 50 or more full-time-equivalent workers must offer coverage to eligible temps, and take-up is low but not free. A growing list of states and cities require paid sick leave that accrues from day one. The 4% benefits and 5-day PTO defaults reflect that; adjust upward if you offer a richer plan to attract candidates.

Worked example with staffing agency defaults

Take a administrative assistant at $22.00 an hour. Add employer FICA at 7.65%, FUTA at 0.6%, state unemployment at the 2.7% US default, workers comp at 1.5%, benefits at 4.0%, and 4.9% for overhead plus 5 PTO days. Total burden is 21.4%, so the fully burdened rate is $26.70 an hour, or $55,530 a year on 2,080 hours against $45,760 of base wages.

Role (pay estimate)Pay rateBurdenFully burdenedAnnual cost
Administrative assistant$22.00/hr21.4%$26.70/hr$55,530
Warehouse associate$19.00/hr21.4%$23.06/hr$47,958
Customer service representative$20.00/hr21.4%$24.27/hr$50,482

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

SUI experience rating

Every ended assignment can become a claim, and claims raise next year's rate. Agencies that redeploy people quickly, contest ineligible claims, and document voluntary quits protect their rate. Check the annual rate notice and enter the assigned rate rather than the new-employer default.

Class code per assignment

Workers comp is assigned by the work the temp performs at the client. A single agency may carry a dozen class codes. Price each order with the class rate for that job, not a company average.

Multi-state payroll

Placements in several states mean several SUI wage bases and rates, and workers comp rates that differ by state for the same class. The state pages linked below pre-fill the SUI estimate for each state.

Statutory paid leave

Paid sick leave mandates in states like California, New York, Washington, and many cities apply to temps. Accrual is usually one hour per 30 worked. That is roughly 3.3% of hours, and it belongs in the PTO or overhead line.

Staffing Agency burden defaults

InputDefaultTypical spread (estimate)
Workers comp (% of payroll)1.5%0.3% to 5.0% by class code
Benefits (% of wages)4.0%Health and retirement only
Paid time off5 days1.9% of a 2,080-hour year
Overhead (% of wages)3.0%Entered as 4.9% with PTO
Typical total burden21.4%12% to 22%

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: Construction, Healthcare, Field Service, Manufacturing, Hospitality.

Staffing Agency Labor Burden FAQ

What is a typical labor burden for a staffing agency?
Estimates for clerical and administrative placements commonly fall between 12% and 18% of pay; light industrial and skilled trades placements run higher, often 18% to 25%, because workers comp and SUI claims are higher. These are ranges, not published averages. Enter your assigned SUI rate and class codes for an exact figure.
How does burden relate to staffing markup?
Markup is applied to the pay rate and must cover burden plus gross margin. At a 20% burden, a 50% markup on $20 an hour bills $30, costs $24, and leaves $6 an hour, a 20% gross margin. Run the number in the bill rate calculator after you settle the burden here.
Do I burden temps and internal recruiters the same way?
No. Internal staff usually receive full benefits and PTO and sit in a clerical class code, so their burden is higher on benefits and lower on workers comp. Run internal staff through the employee cost calculator and temps through this page.
Which burden lines change when I place in a new state?
SUI rate and wage base, workers comp rate for the class code, and any state paid-leave or disability insurance contributions. FICA and FUTA are federal and do not change. The state pages under this calculator pre-fill the SUI estimate for all 50 states and DC.