Hourly rate
The hourly rate is an important economic cost parameter and calculation figure in small and medium-sized companies . Current tariff values and the costs and assets of the previous year are used to calculate these costs. The hourly rate calculates the costs that the employer incurs per hour when using staff. This value is used for internal cost calculation, quotation calculation and invoicing . The amount of the hourly rate differs considerably from the wages paid, as they include all operating costs proportionately and include a risk and profit surcharge.
Determination of the productive hours
An 8-hour day and a 5-day week result in arithmetic 52 weeks × 40 hours = 2,080 working hours per year. These are deducted from vacation days, sick days, public holidays that fall on a working day and the exemption days that are stipulated in collective agreements. Furthermore, unproductive hours such as B. loading and unloading material, waiting times, operational disruptions, machine downtimes and maintenance, work preparation and clean-up work, which are converted into percentages, deducted from the result. Here's an example:
| Number of annual hours (e.g. 2080 hours) |
| - public holidays (e.g. 10 days × 8 hours = 80 hours) |
| - estimated sick days (e.g. 10 days × 8 hours = 80 hours) |
| - tariff exemptions (e.g. 2 days × 8 hours = 16 hours) |
| - vacation days covered by the collective agreement (e.g. 30 vacation days × 8 hours = 240 hours) |
| = Number of hours of attendance in the year (e.g. 2080 - 416 hours = 1,664 hours) |
| - unproductive times (e.g. 5% = 84 hours) |
| = Number of productive hours (e.g. 1,664 - 84 hours = 1580 hours) |
Determination of the cost per hour
Determination of the non-wage-related costs
| Hourly wages (paid) x productive hours per year |
| Capital-building benefits per year (e.g. 12 months × € 52) |
| collectively agreed vacation pay per year (e.g. 30 days × € 30) |
| additional monthly salaries (e.g. 13th monthly salary) |
| + voluntary benefits per year |
| = Gross wage per year |
Determination of wage-related costs
The wage-related costs that the employer has to bear are added to the gross wage bill as a percentage. They are paid in full to the respective institutions and roughly half in Germany is shared between employer and employee. Only the employer's costs are charged at the hourly rate. The basis for calculating the wage-related costs is the gross wage per year.
| Gross wage per year |
| + Pension insurance contribution in percent |
| + Unemployment insurance in percent |
| + Health insurance contribution in percent |
| + Nursing care insurance contribution in percent |
| + Employer's liability insurance association contribution |
| + Contribution according to the law on continued wages |
| + Contribution 1 (sick pay) |
| + Levy 2 (maternity leave) |
| = Wage expenditure per year |
Hourly value and overhead rate
Hourly production rate
The wage expenditure per year is divided by the number of productive hours. This results in the so-called hourly production rate. This value is the average that is paid in a regional branch in Germany based on individual or generally binding collective agreements. It fluctuates only slightly due to the different productivity levels of the companies. Only after adding the individual overheads and the profit expectation of the company do different hourly rates arise. The different overhead surcharge rate of the company in percent as well as the expected risk and profit surcharge rate are added to the hourly production rate.
Overhead rate
The overhead costs of the company include:
a) The costs that are recorded in the accounting , such as B. company taxes, room costs, office costs, rent, electricity, gas, water, repairs, operating materials, vehicle costs, interest expenses for company loans and mortgages, fees and legal fees and
b) the imputed costs , such as B. the imputed rent or lease, imputed depreciation , imputed maintenance, imputed return on equity , imputed entrepreneur's wages and calculation for family workers .
Net hourly rate
The overhead costs as a percentage and a risk and profit surcharge are added to the hourly production rate. The result is the net hourly rate and the statutory value-added tax is charged on this.
| Hourly production rate |
| * (1 + overhead surcharge rate in percent) |
| = Cost allocation rate |
| * (1 + risk and profit surcharge rate in percent) |
| = Net hourly rate |
| * (1 + VAT rate in percent) |
| = Gross hourly rate |
Web links
literature
- Lothar Semper u. a .: The handyman primer for practical preparation for the master craftsman's examination Part III / examination of technical specialist (Hwk). Vol 1: Fundamentals of accounting and controlling, fundamentals of economic activity in the company. 47th revised Edition Holzman-Verlag, Bad Wörishofen 2008, p. 167ff.