Act on the result
Record a baseline before changing FTE or costs, then compare the exact result on the same period basis.
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: Market-neutral small-business planning using your own assumptions.
What this planner helps you decide
Best for
Owners comparing revenue and contribution per full-time-equivalent staffing allocation.
Outputs
Revenue per FTE, contribution per FTE and the direct-labour cost rate.
Start here
Enter period-aligned ex-tax revenue, direct labour, other variable cost and positive FTE.
Use a different tool when: Do not use this to compare staffing cost with a user-entered share-of-revenue target; use Staffing Cost Percentage Planner for that decision. Use this tool to compare revenue and contribution per fte across staffing scenarios.
Profit & break-even
Revenue per Employee Scenario: revenue per fte
Revenue per FTE, contribution per FTE and the direct-labour cost rate.
Amounts use the same currency as your inputs. No currency conversion is performed.
Staffing assumptions
Use your own records on one consistent currency, ex-tax and reporting-period basis.
Your numbers stay in this browser
Revenue for the selected reporting period. Use one consistent currency and ex-tax basis.
Direct labour cost assigned to the same period. Use one consistent currency and ex-tax basis.
Positive FTE allocation for the same period; fractional FTE is supported.
Additional decision inputsOpen the assumptions you are less likely to change on every comparison.
Other variable cost assigned to the same period. Use one consistent currency and ex-tax basis.
Decision result
Exact engine outputs; no benchmark or statutory default is inserted.
- Revenue per FTE
- 100,000.00
- Contribution per FTE
- 50,000.00
- Direct labour cost rate
- 40%
Scenario comparison
Each row names the assumption axis changed from the baseline.
ScenarioResultDifference
Entered scenario100,000.00Baseline
Lower Full-time-equivalent headcount111,111.1111,111.11
Higher Full-time-equivalent headcount90,909.09-9,090.91
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.
Revenue per FTE
Revenue per FTE
revenue ÷ FTE100,000.00Result100,000.00
Reports money for the entered staffing period using the declared pay, on-cost, capacity and ex-tax revenue basis. The exact engine retains raw precision; display formatting never feeds calculation.
Revenue per Employee Scenario Planner formulas →Inputs used by these formula steps
- Revenue per FTERevenue Ex Tax
- 1,000,000
- Revenue per FTEDirect Labour Cost Ex Tax
- 400,000
- Revenue per FTEOther Variable Cost Ex Tax
- 100,000
- Revenue per FTEFull Time Equivalent Headcount
- 10
Contribution per FTE
Contribution per FTE
(revenue − direct labour − other variable cost) ÷ FTE50,000.00Result50,000.00
Reports money for the entered staffing period using the declared pay, on-cost, capacity and ex-tax revenue basis. The exact engine retains raw precision; display formatting never feeds calculation.
Revenue per Employee Scenario Planner formulas →Inputs used by these formula steps
- Contribution per FTERevenue Ex Tax
- 1,000,000
- Contribution per FTEDirect Labour Cost Ex Tax
- 400,000
- Contribution per FTEOther Variable Cost Ex Tax
- 100,000
- Contribution per FTEFull Time Equivalent Headcount
- 10
Direct labour cost rate
Direct labour cost rate
direct labour cost ÷ revenue, or zero when revenue is zero0.4 percentResult40%
Reports percent for the entered staffing period using the declared pay, on-cost, capacity and ex-tax revenue basis. The exact engine retains raw precision; display formatting never feeds calculation.
Revenue per Employee Scenario Planner formulas →Inputs used by these formula steps
- Direct labour cost rateRevenue Ex Tax
- 1,000,000
- Direct labour cost rateDirect Labour Cost Ex Tax
- 400,000
- Direct labour cost rateOther Variable Cost Ex Tax
- 100,000
- Direct labour cost rateFull Time Equivalent Headcount
- 10
Inputs used
- Ex-tax revenue
- 1,000,000
- Direct labour cost
- 400,000
- Other variable cost
- 100,000
- Full-time-equivalent headcount
- 10
Open this calculator with preset values
This calculator supports documented, shareable scenario URLs. Compatible assistants and applications can construct links using the parameters below.
Scenario links contain only allowlisted numeric and closed-choice inputs shown in the URL; Margin101 excludes free text and identifying fields. Anyone you share the URL with can read those numbers, so do not include private or identifying data.
| Parameter | Meaning | Unit | Allowed values | Presence | Default |
|---|---|---|---|---|---|
| directLabourCostExTax | Direct labour cost assigned to the same period. Use one consistent currency and ex-tax basis. | currency units/reporting period, ex tax | 0 to 10000000 | Required | 400000 |
| fullTimeEquivalentHeadcount | Positive FTE allocation for the same period; fractional FTE is supported. | full-time-equivalent people/reporting period | 0 to 100000000 | Required | 10 |
| otherVariableCostExTax | Other variable cost assigned to the same period. Use one consistent currency and ex-tax basis. | currency units/reporting period, ex tax | 0 to 10000000 | Required | 100000 |
| revenueExTax | Revenue for the selected reporting period. Use one consistent currency and ex-tax basis. | currency units/reporting period, ex tax | 0 to 10000000 | Required | 1000000 |
Revenue per Employee Scenario: revenue per fte
Use the per-FTE results to compare your own staffing scenarios; they are not industry productivity benchmarks.
Formula summary
- Primary formula
- revenue per FTE = ex-tax revenue ÷ full-time-equivalent headcount
Data used here
- The estimate uses your inputs and the general business formula documented in the methodology.
Decision checks
Stress-test the decision
Retest planned headcount and a lower revenue scenario without changing every assumption at once.
When this estimate can be misleading
- All commercial values, FTE allocations, targets, rates, loadings and on-costs are user-entered.
- Use one consistent currency, ex-tax and reporting-period basis.
- This does not provide a productivity or staffing benchmark, interpret employment rules, classify workers, or replace professional advice.
- Use the per-FTE results to compare your own staffing scenarios; they are not industry productivity benchmarks.
Educational estimate, not advice. See all assumptions & limitations →
Related reading
Guides to interpret the decision and its assumptions.
- Revenue per Employee: What It Does and Does Not Tell You
Use revenue per employee as a scoped capacity indicator while keeping margin, labour mix and outsourcing boundaries visible.
Read guide - Unit Economics: Choose the Right Decision Boundary
Choose a repeatable object, economic boundary, constrained resource and horizon before selecting a calculation, without importing a benchmark or market default.
Read guide
Frequently asked questions
How do I compare revenue and contribution per fte across staffing scenarios?
Record a baseline before changing FTE or costs, then compare the exact result on the same period basis.
Which planning assumptions should I stress-test?
Compare a plausible alternative scenario and verify the decision-critical assumption that changes the plan most.