Freelance Hourly Rate Calculator
Calculate the minimum hourly rate to reach your target net income as a freelancer in Poland. Includes ZUS, income tax (flat/scale/lump-sum) and VAT — free online tool.
Business
Calculator · Business
Company Hourly Cost Calculator
This calculator computes your internal baseline cost per billable hour — not a market rate, but the floor below which the business loses money. It factors in monthly fixed costs, social contributions, target owner salary, and a realistic utilisation rate (not every working hour is billable to clients).
How the company hourly cost calculator works
1. Total monthly cost = fixed costs + social contributions + target salary. 2. Billable hours = nominal hours × utilisation rate. 3. Internal hourly cost = total cost / billable hours. 4. Minimum rate with buffer = hourly cost × 1.10.
Example: fixed costs PLN 3,000, contributions PLN 1,773, salary PLN 8,000, 168 h, 75% utilisation
Total cost = 3,000 + 1,773 + 8,000 = PLN 12,773. Billable hours = 168 × 0.75 = 126 h. Hourly cost = 12,773 / 126 = PLN 101.37/h. Minimum rate with 10% buffer = PLN 111.51/h.
Frequently asked questions
What is the internal hourly cost of a business?
The true cost of one billable hour — fixed costs plus contributions plus target salary, divided by billable hours. It's the floor below which you lose money.
How is this different from the freelance rate calculator?
The freelance rate calculator finds a MARKET rate to hit a net income target after tax. This one finds the INTERNAL COST BASELINE before margin and tax.
Looking for a market rate instead?
Use the freelance rate calculator, and treat this result as the floor your market price should never fall below.
Why does the utilisation rate matter so much?
Not every hour is billable — admin, marketing, and vacation also need covering. Typical utilisation is 70–80%.
What counts as fixed business costs?
Rent, tools, liability insurance, accounting, equipment depreciation, vehicle leasing.
What social contributions should I use?
Full contributions are roughly PLN 1,773/month in Poland; preferential rates around PLN 500–600/month.
Why add a 10% buffer?
The raw calculated cost is an exact floor with no room for demand swings or estimation errors.
Is this the price to charge a client?
No — it's the internal cost. Set your offer price higher, e.g. using the service pricing calculator.
How do billable hours affect the cost?
Fewer billable hours spread the same costs thinner, raising the hourly cost.
Does the result include tax?
No — it's a pre-tax cost floor for the business.
Indicative result
This calculator is informational and computes a simplified pre-tax internal cost. It does not replace full financial analysis or accounting advice.
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