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Calculating hourly rates can be confusing but I'm happy you're trying, it's much better than using your gut. Regarding your questions, when calculating rates by employee, you want to use the hours they will potentially bill in that year. It will skew high for higher salaried employees who don't bill much but it's the only way you'll know what to charge to cover their overhead. You may not be able to charge the full rate but it will give you an idea of where to start.
Also, when using the formula, include salary and benefits in the employee cost. For years, we calculated this using only salary but have recently changed our formula to reflect salary and benefits and are in the process of updating our materials. It gives you a better idea of the true cost of an employee beyond just salary.
Let me know if you want to chat further. I'm always available for a call.
Cara ... Do you want a blended rate or do you want to establish task-based / employee rates? Each has a different method. Laurie Kay is absolutely right if you are calculating a single blended rate it will skew higher due to including higher salaried employees.
Yes, you must include salary, burden (employment taxes, health insurance, etc.) and overhead expenses. Burden rates are typically 40%. The next area people get hung up on is the billable hours. You can't have 2000 billable hours for each employee. Typically, the number most businesses use is 1100 - 1200 hours.