FSG Labor Burden-2025.xlsx

	A	B	C	D	E	G	H	J	K	M	N
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2			Updated for 2025
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4							Regular		Overtime		Double Time
5	Type of Benefit	Description	Cost Formula Note	Dollar Cost Value	Convert to a % of Labor$	Total Cost / Reg Hour	FSG Labor Burden % per REG Hour	Total Cost / Reg Hour	FSG Labor Burden % per OT Hour	Total Cost / DT Hour	FSG Labor Burden % per DT Hour
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7	Wage Paid	Electrician Wage Rate				65.00		97.50		130.00
8	Payroll Taxes	Social Security (FICA 1)	6.2% on first $176,100		0.06	4.03	6.200%	6.05	6.20%	8.06	6.20%
9	Payroll Taxes	Medicare (FICA 2)	1.45% on total wage		0.01	0.94	1.450%	1.41	1.45%	1.89	1.45%
10	Payroll Taxes	Federal Unemployement Tax Act (FUTA)	paid on first $7,000 at 0.6% apply to annual hours working of 1,864	0.02	0.00	0.02	0.035%	0.03	0.03%	0.05	0.03%
11	Payroll Taxes	State Unemployement Tax Act (SUTA)	paid on first $9,000 at 6.25% apply to annual hours working of 1,864	0.30	0.00	0.30	0.464%	0.45	0.46%	0.60	0.46%
12	Fringe Benefit	PTO- Vacation Personal Paid Time Off	Employee Handbook - page 11		0.12	7.53	11.588%	11.30	11.59%	15.06	11.59%
13	Fringe Benefit	Medical Insurance	Marketplace Annualized Average /hr per Open AI - OR FSG Actual Average (lower than marketplace)	4.83	0.07	4.83	7.431%	0.00	0.00%	0.00	0.00%
14	Fringe Benefit	401K Matching Contribution	FSG Benefit Guide page 25	1.63	0.03	1.63	2.500%	2.44	2.50%	3.25	2.50%
15	Other	Cetrtified Skills & Safety Training	Union Rate - FSG NCEER Certified program, IEC, AGC	9.23	0.09	6.00	9.230%	0.00	0.00%	0.00	0.00%
16	Other	Vehicle		10.17	0.16	10.17	15.646%	0.00	0.00%	0.00	0.00%
17	Other	Technology		0.58	0.01	0.58	0.892%	0.00	0.00%	0.00	0.00%
18	Insurance	Workers Comp	Declaration rate $5.25 per hundred of wage	5.25	0.05	3.41	5.250%	5.12	5.25%	6.83	5.25%
19	Insurance	General Liability Insurance	Dec Rate .9637/1000 Tot Revenue - use 3x of labor	0.9637	0.00	0.19	0.289%	0.28	0.29%	0.38	0.29%
20	Insurance	Umbrella	Dec Rate .4842/1000 Tot Revenue - use 3x of labor	0.7586	0.00	0.15	0.228%	0.22	0.23%	0.30	0.23%
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22		Total Indirect Payroll Expenses				104.78	61.203%	124.80	28.00%	166.40	28.00%
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24		Employee Wage				65.00
25		Labor Burden				39.78	61.203%
26		Total Labor Cost with Burden				104.78
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