0/F3	ESTABLISHING COST RATES
Grade	Director	Associate	Architect	Technican	Assistant	
Annual employment cost						
Salary	£60,000	£47,500	£40,000	£35,000	£28,000	
National Insurance	£7,200	£5,700	£4,800	£4,200	£3,360	
Other employment costs	£12,000	£7,500	£6,000	£3,000	£2,000	
Overhead allowance	£36,000	£28,500	£24,000	£21,000	£16,800	
Total annual cost	£115,200	£89,200	£74,800	£63,200	£50,160	
Hourly employment cost						
Gross hourly cost	£59.08	£45.74	£38.36	£32.41	£25.72	
Productivity factor	60%	70%	70%	75%	75%	
Factored hourly cost	£98.47	£65.34	£54.80	£43.21	£34.29	
Hourly charge-out rate						
Profit %age	20%	25%	25%	30%	30%	
Profit	£19.69	£16.34	£13.70	£12.96	£10.29	
Charge-out rate	£118.16	£81.68	£68.50	£56.18	£44.58