Act on the result
Reconcile the statutory fixture and every user-entered on-cost with payroll or an adviser before approving headcount or overtime.
Educational only: Business decision support, not accounting, tax or legal advice.
Privacy: No account is required. Tool inputs and results stay in this browser. Anonymous categorical usage analytics send only governed page, tool, cluster and action identifiers; tool inputs and results are never sent. Error monitoring is disabled. Optional saved state stays only on this device.
Update policy: Reviewed when formulas or official dependencies change.
Scope: US small-business planning using your own assumptions.
What this planner helps you decide
Best for
US businesses planning a bounded loaded employee-cost and productive-capacity scenario.
Outputs
Loaded annual and productive-hour cost, workforce capacity and budget, demand gap and hire-or-overtime threshold.
Start here
Confirm the supported policy scope, then enter base compensation, all other applicable on-costs, productive time, headcount mix and demand.
Use a different tool when: Do not use this to compare overtime and hire cost at an entered demand level, including capacity and exact overtime-cost contribution; use Overtime vs Hire Comparison for that decision. Use this tool to plan US loaded employee cost, productive capacity, staffing budget and a hire-or-overtime threshold.
Profit & break-even
US Total Employee Cost: loaded annual and productive-hour cost
Loaded annual and productive-hour cost, workforce capacity and budget, demand gap and hire-or-overtime threshold.
United States employee-cost and capacity inputs
Confirm the supported policy fixture, then enter your own omitted on-costs, productive-time assumptions, workforce mix and demand.
Your numbers stay in this browser
Salary or wages on the supported annual basis.
Enter every applicable cost outside the source-versioned statutory row.
Your confirmed paid ordinary-hours assumption.
Whole employees in this scenario.
Annual delivery demand for the scenario.
Policy scope, contractor comparison and overtime-versus-hire assumptionsOpen the assumptions you are less likely to change on every comparison.
Enter wages subject to employer Social Security and Medicare.
Bonuses and other cash pay outside base salary. Include every amount used in the statutory contribution basis.
Paid weeks on the annual comparison basis.
Paid leave excluded from productive delivery capacity.
Administration, training and other paid non-delivery time.
Quoted commercial rate before consumption tax.
Annual hours bought for the comparison scenario.
Procurement, equipment, insurance and other costs paid by the business.
Whole contractors in this scenario.
Annual productive capacity per contractor.
Multiplier applied to the employee productive-hour cost.
Recruitment, setup and other one-off costs applied to every whole hire required.
FUTA, state unemployment, workers compensation, exemptions and state benefits are user-entered or unsupported.
Confirm the employee fits the supported ordinary employee subject to federal fica in 2026 fixture; this tool does not classify worker status.
FUTA, state unemployment, workers compensation, exemptions and state benefits are user-entered or unsupported.
Commercial planning only; no classification or compliance determination.
The automatic row covers federal employer FICA only. State unemployment, workers compensation and state or local benefits must be entered in other on-costs.
Bounded policy fixture
Ordinary employee subject to federal FICA in 2026
- Total workforce cost
- $367,300.00
- Total productive hours
- 4,732 hours
- Workforce cost per productive hour
- $77.62
- Capacity gap
- 268 hours
- Overtime cost for gap
- $28,871.13
- Whole hires required for gap
- 1
- Whole-hire cash cost for gap
- $127,650.00
- Employee annual cost
- $119,650.00
- Employer Social Security and Medicare
- $7,650.00
- Employee cost per productive hour
- $71.82
- Contractor annual cost
- $128,000.00
- Overtime-to-hire crossover
- 1,185 hours
Lower entered gap option: overtime. FUTA, state unemployment, workers compensation, exemptions and state benefits are user-entered or unsupported.
Demand sensitivity โ overtime cost
Demand sensitivity โ compare overtime cost for the entered productive-hours requirement and 10% more demand. Capacity gap and hire cost remain visible in the result cards.
ScenarioResultDifference
Entered workforce plan$28,871.13Baseline
Required productive hours +10%$82,735.17$53,864.05
Save these results, change an input, then compare the updated figures with this baseline.
The baseline is temporary in this tab and is not added to shared scenario links or generated reports.
Workforce-mix comparison โ total workforce cost
Compare total workforce cost for the entered headcount and one additional employee. Productive hours and cost per productive hour remain visible in the result cards.
ScenarioResultDifference
Entered workforce plan$367,300.00Baseline
Add one employee$486,950.00$119,650.00
Save these results, change an input, then compare the updated figures with this baseline.
The baseline is temporary in this tab and is not added to shared scenario links or generated reports.
Calculation details
View calculation detailsView the formulas and inputs used for these results.
Total workforce cost
Total workforce cost
employee headcount ร loaded employee cost + contractor headcount ร loaded contractor cost367,300 USDResult$367,300.00
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Total workforce costAnnual Base Salary
- 100,000
- Total workforce costAnnual Contribution Earnings
- 100,000
- Total workforce costAnnual Other Cash Remuneration
- 0
- Total workforce costAnnual Employee On Costs
- 12,000
- Total workforce costOrdinary Weekly Hours
- 40
- Total workforce costPaid Weeks Per Year
- 52
- Total workforce costLeave Weeks Per Year
- 3
- Total workforce costNon Productive Hours Per Working Week
- 6
- Total workforce costContractor Hourly Rate Ex Tax
- 90
- Total workforce costContractor Hours Per Year
- 1,400
- Total workforce costAnnual Contractor Additional Costs
- 2,000
- Total workforce costEmployee Headcount
- 2
- Total workforce costContractor Headcount
- 1
- Total workforce costContractor Productive Hours Per Person
- 1,400
- Total workforce costRequired Productive Hours
- 5,000
- Total workforce costOvertime Multiplier
- 1.5
- Total workforce costHire Fixed Cost
- 8,000
- Total workforce costWorker Age Class Code
- 1
- Total workforce costEmployment Status Code
- 1
- Total workforce costIndustrial Scope Code
- 1
- Total workforce costComparison Scope Code
- 1
- Total workforce costState Cost Boundary Code
- 1
Total productive hours
Total productive hours
derived from the exact loaded-labour, capacity and overtime-versus-hire engine4,732 hoursResult4,732 hours
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Total productive hoursAnnual Base Salary
- 100,000
- Total productive hoursAnnual Contribution Earnings
- 100,000
- Total productive hoursAnnual Other Cash Remuneration
- 0
- Total productive hoursAnnual Employee On Costs
- 12,000
- Total productive hoursOrdinary Weekly Hours
- 40
- Total productive hoursPaid Weeks Per Year
- 52
- Total productive hoursLeave Weeks Per Year
- 3
- Total productive hoursNon Productive Hours Per Working Week
- 6
- Total productive hoursContractor Hourly Rate Ex Tax
- 90
- Total productive hoursContractor Hours Per Year
- 1,400
- Total productive hoursAnnual Contractor Additional Costs
- 2,000
- Total productive hoursEmployee Headcount
- 2
- Total productive hoursContractor Headcount
- 1
- Total productive hoursContractor Productive Hours Per Person
- 1,400
- Total productive hoursRequired Productive Hours
- 5,000
- Total productive hoursOvertime Multiplier
- 1.5
- Total productive hoursHire Fixed Cost
- 8,000
- Total productive hoursWorker Age Class Code
- 1
- Total productive hoursEmployment Status Code
- 1
- Total productive hoursIndustrial Scope Code
- 1
- Total productive hoursComparison Scope Code
- 1
- Total productive hoursState Cost Boundary Code
- 1
Workforce cost per productive hour
Workforce cost per productive hour
derived from the exact loaded-labour, capacity and overtime-versus-hire engine77.62 USDResult$77.62
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Workforce cost per productive hourAnnual Base Salary
- 100,000
- Workforce cost per productive hourAnnual Contribution Earnings
- 100,000
- Workforce cost per productive hourAnnual Other Cash Remuneration
- 0
- Workforce cost per productive hourAnnual Employee On Costs
- 12,000
- Workforce cost per productive hourOrdinary Weekly Hours
- 40
- Workforce cost per productive hourPaid Weeks Per Year
- 52
- Workforce cost per productive hourLeave Weeks Per Year
- 3
- Workforce cost per productive hourNon Productive Hours Per Working Week
- 6
- Workforce cost per productive hourContractor Hourly Rate Ex Tax
- 90
- Workforce cost per productive hourContractor Hours Per Year
- 1,400
- Workforce cost per productive hourAnnual Contractor Additional Costs
- 2,000
- Workforce cost per productive hourEmployee Headcount
- 2
- Workforce cost per productive hourContractor Headcount
- 1
- Workforce cost per productive hourContractor Productive Hours Per Person
- 1,400
- Workforce cost per productive hourRequired Productive Hours
- 5,000
- Workforce cost per productive hourOvertime Multiplier
- 1.5
- Workforce cost per productive hourHire Fixed Cost
- 8,000
- Workforce cost per productive hourWorker Age Class Code
- 1
- Workforce cost per productive hourEmployment Status Code
- 1
- Workforce cost per productive hourIndustrial Scope Code
- 1
- Workforce cost per productive hourComparison Scope Code
- 1
- Workforce cost per productive hourState Cost Boundary Code
- 1
Capacity gap
Capacity gap
max(0, required productive hours โ available productive hours)268 hoursResult268 hours
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Capacity gapAnnual Base Salary
- 100,000
- Capacity gapAnnual Contribution Earnings
- 100,000
- Capacity gapAnnual Other Cash Remuneration
- 0
- Capacity gapAnnual Employee On Costs
- 12,000
- Capacity gapOrdinary Weekly Hours
- 40
- Capacity gapPaid Weeks Per Year
- 52
- Capacity gapLeave Weeks Per Year
- 3
- Capacity gapNon Productive Hours Per Working Week
- 6
- Capacity gapContractor Hourly Rate Ex Tax
- 90
- Capacity gapContractor Hours Per Year
- 1,400
- Capacity gapAnnual Contractor Additional Costs
- 2,000
- Capacity gapEmployee Headcount
- 2
- Capacity gapContractor Headcount
- 1
- Capacity gapContractor Productive Hours Per Person
- 1,400
- Capacity gapRequired Productive Hours
- 5,000
- Capacity gapOvertime Multiplier
- 1.5
- Capacity gapHire Fixed Cost
- 8,000
- Capacity gapWorker Age Class Code
- 1
- Capacity gapEmployment Status Code
- 1
- Capacity gapIndustrial Scope Code
- 1
- Capacity gapComparison Scope Code
- 1
- Capacity gapState Cost Boundary Code
- 1
Overtime cost for gap
Overtime cost for gap
derived from the exact loaded-labour, capacity and overtime-versus-hire engine28,871.13 USDResult$28,871.13
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Overtime cost for gapAnnual Base Salary
- 100,000
- Overtime cost for gapAnnual Contribution Earnings
- 100,000
- Overtime cost for gapAnnual Other Cash Remuneration
- 0
- Overtime cost for gapAnnual Employee On Costs
- 12,000
- Overtime cost for gapOrdinary Weekly Hours
- 40
- Overtime cost for gapPaid Weeks Per Year
- 52
- Overtime cost for gapLeave Weeks Per Year
- 3
- Overtime cost for gapNon Productive Hours Per Working Week
- 6
- Overtime cost for gapContractor Hourly Rate Ex Tax
- 90
- Overtime cost for gapContractor Hours Per Year
- 1,400
- Overtime cost for gapAnnual Contractor Additional Costs
- 2,000
- Overtime cost for gapEmployee Headcount
- 2
- Overtime cost for gapContractor Headcount
- 1
- Overtime cost for gapContractor Productive Hours Per Person
- 1,400
- Overtime cost for gapRequired Productive Hours
- 5,000
- Overtime cost for gapOvertime Multiplier
- 1.5
- Overtime cost for gapHire Fixed Cost
- 8,000
- Overtime cost for gapWorker Age Class Code
- 1
- Overtime cost for gapEmployment Status Code
- 1
- Overtime cost for gapIndustrial Scope Code
- 1
- Overtime cost for gapComparison Scope Code
- 1
- Overtime cost for gapState Cost Boundary Code
- 1
Whole hires required for gap
Whole hires required for gap
ceil(capacity gap รท one employee productive hours)1 peopleResult1
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Whole hires required for gapAnnual Base Salary
- 100,000
- Whole hires required for gapAnnual Contribution Earnings
- 100,000
- Whole hires required for gapAnnual Other Cash Remuneration
- 0
- Whole hires required for gapAnnual Employee On Costs
- 12,000
- Whole hires required for gapOrdinary Weekly Hours
- 40
- Whole hires required for gapPaid Weeks Per Year
- 52
- Whole hires required for gapLeave Weeks Per Year
- 3
- Whole hires required for gapNon Productive Hours Per Working Week
- 6
- Whole hires required for gapContractor Hourly Rate Ex Tax
- 90
- Whole hires required for gapContractor Hours Per Year
- 1,400
- Whole hires required for gapAnnual Contractor Additional Costs
- 2,000
- Whole hires required for gapEmployee Headcount
- 2
- Whole hires required for gapContractor Headcount
- 1
- Whole hires required for gapContractor Productive Hours Per Person
- 1,400
- Whole hires required for gapRequired Productive Hours
- 5,000
- Whole hires required for gapOvertime Multiplier
- 1.5
- Whole hires required for gapHire Fixed Cost
- 8,000
- Whole hires required for gapWorker Age Class Code
- 1
- Whole hires required for gapEmployment Status Code
- 1
- Whole hires required for gapIndustrial Scope Code
- 1
- Whole hires required for gapComparison Scope Code
- 1
- Whole hires required for gapState Cost Boundary Code
- 1
Whole-hire cash cost for gap
Whole-hire cash cost for gap
whole hires required ร (fixed cost per hire + loaded annual employee cost)127,650 USDResult$127,650.00
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Whole-hire cash cost for gapAnnual Base Salary
- 100,000
- Whole-hire cash cost for gapAnnual Contribution Earnings
- 100,000
- Whole-hire cash cost for gapAnnual Other Cash Remuneration
- 0
- Whole-hire cash cost for gapAnnual Employee On Costs
- 12,000
- Whole-hire cash cost for gapOrdinary Weekly Hours
- 40
- Whole-hire cash cost for gapPaid Weeks Per Year
- 52
- Whole-hire cash cost for gapLeave Weeks Per Year
- 3
- Whole-hire cash cost for gapNon Productive Hours Per Working Week
- 6
- Whole-hire cash cost for gapContractor Hourly Rate Ex Tax
- 90
- Whole-hire cash cost for gapContractor Hours Per Year
- 1,400
- Whole-hire cash cost for gapAnnual Contractor Additional Costs
- 2,000
- Whole-hire cash cost for gapEmployee Headcount
- 2
- Whole-hire cash cost for gapContractor Headcount
- 1
- Whole-hire cash cost for gapContractor Productive Hours Per Person
- 1,400
- Whole-hire cash cost for gapRequired Productive Hours
- 5,000
- Whole-hire cash cost for gapOvertime Multiplier
- 1.5
- Whole-hire cash cost for gapHire Fixed Cost
- 8,000
- Whole-hire cash cost for gapWorker Age Class Code
- 1
- Whole-hire cash cost for gapEmployment Status Code
- 1
- Whole-hire cash cost for gapIndustrial Scope Code
- 1
- Whole-hire cash cost for gapComparison Scope Code
- 1
- Whole-hire cash cost for gapState Cost Boundary Code
- 1
Employee annual cost
Employee annual cost
derived from the exact loaded-labour, capacity and overtime-versus-hire engine119,650 USDResult$119,650.00
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Employee annual costAnnual Base Salary
- 100,000
- Employee annual costAnnual Contribution Earnings
- 100,000
- Employee annual costAnnual Other Cash Remuneration
- 0
- Employee annual costAnnual Employee On Costs
- 12,000
- Employee annual costOrdinary Weekly Hours
- 40
- Employee annual costPaid Weeks Per Year
- 52
- Employee annual costLeave Weeks Per Year
- 3
- Employee annual costNon Productive Hours Per Working Week
- 6
- Employee annual costContractor Hourly Rate Ex Tax
- 90
- Employee annual costContractor Hours Per Year
- 1,400
- Employee annual costAnnual Contractor Additional Costs
- 2,000
- Employee annual costEmployee Headcount
- 2
- Employee annual costContractor Headcount
- 1
- Employee annual costContractor Productive Hours Per Person
- 1,400
- Employee annual costRequired Productive Hours
- 5,000
- Employee annual costOvertime Multiplier
- 1.5
- Employee annual costHire Fixed Cost
- 8,000
- Employee annual costWorker Age Class Code
- 1
- Employee annual costEmployment Status Code
- 1
- Employee annual costIndustrial Scope Code
- 1
- Employee annual costComparison Scope Code
- 1
- Employee annual costState Cost Boundary Code
- 1
Employer Social Security and Medicare
Employer Social Security and Medicare
sum(max(0, min(Q, component ceiling) โ component floor) ร component rate)7,650 USDResult$7,650.00
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Employer Social Security and MedicareAnnual Base Salary
- 100,000
- Employer Social Security and MedicareAnnual Contribution Earnings
- 100,000
- Employer Social Security and MedicareAnnual Other Cash Remuneration
- 0
- Employer Social Security and MedicareAnnual Employee On Costs
- 12,000
- Employer Social Security and MedicareOrdinary Weekly Hours
- 40
- Employer Social Security and MedicarePaid Weeks Per Year
- 52
- Employer Social Security and MedicareLeave Weeks Per Year
- 3
- Employer Social Security and MedicareNon Productive Hours Per Working Week
- 6
- Employer Social Security and MedicareContractor Hourly Rate Ex Tax
- 90
- Employer Social Security and MedicareContractor Hours Per Year
- 1,400
- Employer Social Security and MedicareAnnual Contractor Additional Costs
- 2,000
- Employer Social Security and MedicareEmployee Headcount
- 2
- Employer Social Security and MedicareContractor Headcount
- 1
- Employer Social Security and MedicareContractor Productive Hours Per Person
- 1,400
- Employer Social Security and MedicareRequired Productive Hours
- 5,000
- Employer Social Security and MedicareOvertime Multiplier
- 1.5
- Employer Social Security and MedicareHire Fixed Cost
- 8,000
- Employer Social Security and MedicareWorker Age Class Code
- 1
- Employer Social Security and MedicareEmployment Status Code
- 1
- Employer Social Security and MedicareIndustrial Scope Code
- 1
- Employer Social Security and MedicareComparison Scope Code
- 1
- Employer Social Security and MedicareState Cost Boundary Code
- 1
Employee cost per productive hour
Employee cost per productive hour
derived from the exact loaded-labour, capacity and overtime-versus-hire engine71.82 USDResult$71.82
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Employee cost per productive hourAnnual Base Salary
- 100,000
- Employee cost per productive hourAnnual Contribution Earnings
- 100,000
- Employee cost per productive hourAnnual Other Cash Remuneration
- 0
- Employee cost per productive hourAnnual Employee On Costs
- 12,000
- Employee cost per productive hourOrdinary Weekly Hours
- 40
- Employee cost per productive hourPaid Weeks Per Year
- 52
- Employee cost per productive hourLeave Weeks Per Year
- 3
- Employee cost per productive hourNon Productive Hours Per Working Week
- 6
- Employee cost per productive hourContractor Hourly Rate Ex Tax
- 90
- Employee cost per productive hourContractor Hours Per Year
- 1,400
- Employee cost per productive hourAnnual Contractor Additional Costs
- 2,000
- Employee cost per productive hourEmployee Headcount
- 2
- Employee cost per productive hourContractor Headcount
- 1
- Employee cost per productive hourContractor Productive Hours Per Person
- 1,400
- Employee cost per productive hourRequired Productive Hours
- 5,000
- Employee cost per productive hourOvertime Multiplier
- 1.5
- Employee cost per productive hourHire Fixed Cost
- 8,000
- Employee cost per productive hourWorker Age Class Code
- 1
- Employee cost per productive hourEmployment Status Code
- 1
- Employee cost per productive hourIndustrial Scope Code
- 1
- Employee cost per productive hourComparison Scope Code
- 1
- Employee cost per productive hourState Cost Boundary Code
- 1
Contractor annual cost
Contractor annual cost
derived from the exact loaded-labour, capacity and overtime-versus-hire engine128,000 USDResult$128,000.00
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Contractor annual costAnnual Base Salary
- 100,000
- Contractor annual costAnnual Contribution Earnings
- 100,000
- Contractor annual costAnnual Other Cash Remuneration
- 0
- Contractor annual costAnnual Employee On Costs
- 12,000
- Contractor annual costOrdinary Weekly Hours
- 40
- Contractor annual costPaid Weeks Per Year
- 52
- Contractor annual costLeave Weeks Per Year
- 3
- Contractor annual costNon Productive Hours Per Working Week
- 6
- Contractor annual costContractor Hourly Rate Ex Tax
- 90
- Contractor annual costContractor Hours Per Year
- 1,400
- Contractor annual costAnnual Contractor Additional Costs
- 2,000
- Contractor annual costEmployee Headcount
- 2
- Contractor annual costContractor Headcount
- 1
- Contractor annual costContractor Productive Hours Per Person
- 1,400
- Contractor annual costRequired Productive Hours
- 5,000
- Contractor annual costOvertime Multiplier
- 1.5
- Contractor annual costHire Fixed Cost
- 8,000
- Contractor annual costWorker Age Class Code
- 1
- Contractor annual costEmployment Status Code
- 1
- Contractor annual costIndustrial Scope Code
- 1
- Contractor annual costComparison Scope Code
- 1
- Contractor annual costState Cost Boundary Code
- 1
Overtime-to-hire crossover
Overtime-to-hire crossover
ceil((fixed cost per hire + loaded annual employee cost) รท overtime hourly cost), only when reachable within one employee productive capacity1,185 hoursResult1,185 hours
Employer Social Security and Medicare uses irs-employer-fica-2026-us@2026-07-16; every omitted on-cost remains user-entered. The engine retains raw precision; display rounding never feeds another calculation.
US Total Employee Cost Planner formulas โInputs used by these formula steps
- Overtime-to-hire crossoverAnnual Base Salary
- 100,000
- Overtime-to-hire crossoverAnnual Contribution Earnings
- 100,000
- Overtime-to-hire crossoverAnnual Other Cash Remuneration
- 0
- Overtime-to-hire crossoverAnnual Employee On Costs
- 12,000
- Overtime-to-hire crossoverOrdinary Weekly Hours
- 40
- Overtime-to-hire crossoverPaid Weeks Per Year
- 52
- Overtime-to-hire crossoverLeave Weeks Per Year
- 3
- Overtime-to-hire crossoverNon Productive Hours Per Working Week
- 6
- Overtime-to-hire crossoverContractor Hourly Rate Ex Tax
- 90
- Overtime-to-hire crossoverContractor Hours Per Year
- 1,400
- Overtime-to-hire crossoverAnnual Contractor Additional Costs
- 2,000
- Overtime-to-hire crossoverEmployee Headcount
- 2
- Overtime-to-hire crossoverContractor Headcount
- 1
- Overtime-to-hire crossoverContractor Productive Hours Per Person
- 1,400
- Overtime-to-hire crossoverRequired Productive Hours
- 5,000
- Overtime-to-hire crossoverOvertime Multiplier
- 1.5
- Overtime-to-hire crossoverHire Fixed Cost
- 8,000
- Overtime-to-hire crossoverWorker Age Class Code
- 1
- Overtime-to-hire crossoverEmployment Status Code
- 1
- Overtime-to-hire crossoverIndustrial Scope Code
- 1
- Overtime-to-hire crossoverComparison Scope Code
- 1
- Overtime-to-hire crossoverState Cost Boundary Code
- 1
Inputs used
- Annual base salary
- 100,000
- Annual earnings on the statutory contribution basis
- 100,000
- Other annual cash remuneration
- 0
- Other annual employee on-costs
- 12,000
- Ordinary hours per week
- 40
- Paid weeks per year
- 52
- Leave weeks per year
- 3
- Non-productive hours per working week
- 6
- Contractor hourly rate excluding tax
- 90
- Contractor hours per year
- 1,400
- Other annual contractor costs
- 2,000
- Employee headcount
- 2
- Contractor headcount
- 1
- Productive hours per contractor
- 1,400
- Required productive hours
- 5,000
- Overtime cost multiplier
- 1.5
- Fixed cost per additional hire
- 8,000
- Worker age/status fixture
- 1
- Employment status fixture
- 1
- Jurisdiction and industry scope
- 1
- Decision boundary
- 1
- State and local employer-cost boundary
- 1
Open this calculator with preset values
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| Parameter | Meaning | Unit | Allowed values | Presence | Default |
|---|---|---|---|---|---|
| annualBaseSalary | Salary or wages on the supported annual basis. | USD/employee/year | 0 to 20000000 | Required | 100000 |
| annualContractorAdditionalCosts | Procurement, equipment, insurance and other costs paid by the business. | USD/contractor/year | 0 to 20000000 | Required | 2000 |
| annualContributionEarnings | Enter wages subject to employer Social Security and Medicare. | USD/employee/year | 0 to 20000000 | Required | 100000 |
| annualEmployeeOnCosts | Enter every applicable cost outside the source-versioned statutory row. | USD/employee/year | 0 to 20000000 | Required | 12000 |
| annualOtherCashRemuneration | Bonuses and other cash pay outside base salary. Include every amount used in the statutory contribution basis. | USD/employee/year | 0 to 20000000 | Required | 0 |
| comparisonScopeCode | Commercial planning only; no classification or compliance determination. | โ | 1 (Commercial cost and capacity planning only), 0 (I need a legal or worker-status determination โ unsupported) | Required | Commercial cost and capacity planning only |
| contractorHeadcount | Whole contractors in this scenario. | whole contractors/selected workforce scenario | 0 to 10000 | Required | 1 |
| contractorHourlyRateExTax | Quoted commercial rate before consumption tax. | USD/contractor hour, ex consumption tax | 0 to 100000 | Required | 90 |
| contractorHoursPerYear | Annual hours bought for the comparison scenario. | purchased hours/contractor/year | 1 to 10000 | Required | 1400 |
| contractorProductiveHoursPerPerson | Annual productive capacity per contractor. | productive hours/contractor/year | 0 to 10000 | Required | 1400 |
| employeeHeadcount | Whole employees in this scenario. | whole employees/selected workforce scenario | 0 to 10000 | Required | 2 |
| employmentStatusCode | Confirm the employee fits the supported ordinary employee subject to federal fica in 2026 fixture; this tool does not classify worker status. | โ | 1 (Confirmed supported employee status), 0 (Another or uncertain status โ unsupported) | Required | Confirmed supported employee status |
| hireFixedCost | Recruitment, setup and other one-off costs applied to every whole hire required. | USD/additional hire | 0 to 20000000 | Required | 8000 |
| industrialScopeCode | FUTA, state unemployment, workers compensation, exemptions and state benefits are user-entered or unsupported. | โ | 1 (Confirmed supported policy scope), 0 (Another or uncertain scope โ unsupported) | Required | Confirmed supported policy scope |
| leaveWeeksPerYear | Paid leave excluded from productive delivery capacity. | paid leave weeks/employee/year | 0 to 52 | Required | 3 |
| nonProductiveHoursPerWorkingWeek | Administration, training and other paid non-delivery time. | non-productive paid hours/employee/working week | 0 to 79 | Required | 6 |
| ordinaryWeeklyHours | Your confirmed paid ordinary-hours assumption. | paid ordinary hours/employee/week | 1 to 80 | Required | 40 |
| overtimeMultiplier | Multiplier applied to the employee productive-hour cost. | decimal cost multiplier on employee cost/productive hour | 1 to 10 | Required | 1.5 |
| paidWeeksPerYear | Paid weeks on the annual comparison basis. | paid weeks/employee/year | 1 to 53 | Required | 52 |
| requiredProductiveHours | Annual delivery demand for the scenario. | required productive hours/year | 0 to 100000000 | Required | 5000 |
| stateCostBoundaryCode | The automatic row covers federal employer FICA only. State unemployment, workers compensation and state or local benefits must be entered in other on-costs. | โ | 1 (Federal FICA only; applicable state/local costs entered separately), 0 (State/local costs not confirmed โ unsupported) | Required | Federal FICA only; applicable state/local costs entered separately |
| workerAgeClassCode | FUTA, state unemployment, workers compensation, exemptions and state benefits are user-entered or unsupported. | โ | 1 (Ordinary employee subject to federal FICA in 2026), 0 (Another or uncertain age/status โ unsupported) | Required | Ordinary employee subject to federal FICA in 2026 |
US Total Employee Cost: loaded annual and productive-hour cost
Use the US result as a bounded commercial workforce plan, not a worker-classification, payroll or employment-law determination.
Formula summary
- Primary formula
- Cw = Nโ ร E + Nc ร Cc
Data used here
- US 2026 employer FICA components: Internal Revenue Service; verified; checked 2026-07-28.
Decision checks
Stress-test the decision
Retest demand, productive hours, headcount mix and overtime cost separately, including an adverse capacity case.
Assumptions and sources
- US 2026 employer FICA components
- IRS Publication 15 (2026) Checked 2026-07-28.
Primary source โ
When this estimate can be misleading
- FUTA, state unemployment, workers compensation, exemptions and state benefits are user-entered or unsupported.
- The supported official contribution row is not a complete payroll calculation. Enter every omitted employer cost separately.
- Productive hours, contractor costs, demand, overtime and hiring costs are user-owned planning assumptions.
- The tool does not classify a worker, determine employment obligations or replace payroll, tax, employment or legal advice.
- Unsupported age, status, jurisdiction, industry or earnings scope stops instead of applying a guessed rate.
- Use the US result as a bounded commercial workforce plan, not a worker-classification, payroll or employment-law determination.
Educational estimate, not advice. See all assumptions & limitations โ
Related reading
Guides to interpret the decision and its assumptions.
- US Total Employee Cost: Federal Components and Capacity
Reconcile the supported 2026 federal employer FICA base with explicit state, benefit and productive-capacity boundaries.
Read guide
Frequently asked questions
How do I plan US loaded employee cost, productive capacity, staffing budget and a hire-or-overtime threshold?
Reconcile the statutory fixture and every user-entered on-cost with payroll or an adviser before approving headcount or overtime.
Is this a complete payroll calculation?
No. Only the displayed source-versioned employer contribution components are automatic. Add every other applicable on-cost using your own records.
Does the result decide employee or contractor status?
No. It compares entered commercial cost and capacity only and refuses classification requests.
What happens outside the supported policy fixture?
The calculation fails closed. Select a supported fixture or use the relevant authority and a qualified adviser.
Does Margin101 store employee or payroll data?
Tool inputs and results stay in this browser. Anonymous categorical usage analytics send only governed page, tool, cluster and action identifiers; tool inputs and results are never sent. Error monitoring is disabled. Optional saved state stays only on this device.
Which planning assumptions should I stress-test?
Compare a plausible alternative scenario and verify the decision-critical assumption that changes the plan most.
How should I treat tax in this calculation?
Use the tax basis and rate shown by the tool, confirm that they fit the transaction and jurisdiction, and keep every input on one consistent basis.