Page 23 - 2018 National Home Improvement

2018 National Home Improvement Estimator, All Rights Reserved Page 17

Column 4, insurance and employer taxes in dollars, shows the hourly cost of taxes and insurance for
each construction trade. Insurance and taxes are paid on the costs in both columns 1 and 2.

Column 5, non-taxable fringe benefits, includes employer paid non-taxable benefits such as medical
coverage and tax-deferred pension and profit sharing plans. These fringe benefits average 4.86 percent of
the base wage for many construction contractors. The employer pays no taxes or insurance on these
benefits.

Column 6, the total hourly cost in dollars, is the sum of columns 1, 2, 4 and 5.

These hourly labor costs will apply within a few percent on many jobs. But wage rates may be much
higher or lower in the area where you do business. We recommend using your actual labor cost rather
than national averages. That's easy with the National Estimator program. When copying and pasting
any cost to your estimate, adjust the assumed hourly labor cost to your actual cost. You need do this
only once for each trade. And you can make this adjustment at any time. Any change you make is
applied to that trade throughout the estimate.

Abbreviations
4WD four-wheel drive
ABS acrylonitrile butadiene styrene
AC alternating current
ACQ Alkaline Copper Quat
ADA Americans with Disabilities Act
ANSI American National Standards Institute
APP atactic polypropylene
ASTM American Society for Testing Materials
AWG American Wire Gauge
BF board foot
Btr better
Btu(s) British thermal unit(s)
C Celsius/Centigrade
CF cubic foot
CFM cubic feet per minute
CLF 100 linear feet
CPM cycles per minute
CSF 100 square feet
CY cubic yard
d penny
D depth
DWV drain, waste & vent
Ea each
EMT electric metallic tube
EPA Environmental Protection Agency
F Fahrenheit
GFCI ground fault circuit interruptor
GRS galvanized rigid steel
H height
HOM higher order mode
HP horsepower
HVAC heating, ventilation
& air conditioning
ID inside diameter
KD kiln dried