Bill Rate Calculator
Work out a sustainable hourly bill rate for freelancers: rate = (target income + overhead) x (1 + profit %) / billable hours per year.
輸入資料
計算結果
重點速覽：Bill rate is the hourly fee a freelancer/consultant charges to reach a target income, cover overhead and keep a profit. rate = (target income + overhead) x (1 + profit %) / billable hours. At target 600k, overhead 200k, profit 20%, 1,500 billable hours: (800k x 1.2)/1,500 = HK$640/h. Beginners who divide income by total hours (e.g. 2,080) under-price, ignoring non-billable time, overhead and profit. WARNING: Also benchmark against market rates and your own competitiveness.
計算公式
費率 =(期望年收入 + 年間接成本)×(1 + 利潤率) ÷ 年可計費工時。
年可計費工時遠少於全年總工時 (需扣除不可計費的行政、開發客戶等時間)。
$$\text{Bill Rate} = \dfrac{(I + O)\times(1 + m)}{H_{\text{billable}}}$$使用說明
- Enter your target annual income and annual overhead.
- Enter billable hours per year and your target profit margin.
- View the hourly bill rate.
以期望年收入 60 萬、年間接成本 20 萬、利潤率 20% 為例，不同年可計費工時對應的每小時費率
| 年可計費工時 | 計算基數 (收入+成本)×1.2 | 每小時費率 (HK$) | 概略解讀 |
|---|---|---|---|
| 1,200 小時 | HK$960,000 | 800 | 可計費工時少，費率須拉高 |
| 1,400 小時 | HK$960,000 | 685.71 | 偏高 |
| 1,500 小時 | HK$960,000 | 640 | 基準 (本例預設) |
| 1,600 小時 | HK$960,000 | 600 | 稼動率較高，費率可略低 |
| 1,800 小時 | HK$960,000 | 533.33 | 可計費工時多，費率最低 |
分子 (960,000) 固定，費率與『年可計費工時』成反比 — 可計費工時越少，每小時就要收得越貴，才能補足同樣的目標收入與成本。這說明『誠實估算可計費工時』至關重要:高估工時會令費率定得過低。
理財情境案例
顧問定價：目標 80 萬、成本 15 萬、稼動 1,400 小時
一名獨立顧問希望稅前年收入達 800,000，每年間接成本 (軟件、保險、行銷、進修等) 約 150,000，期望利潤率 15%，估算一年真正可向客戶計費的工時為 1,400 小時。
費率 = (800,000 + 150,000) × (1 + 15%) ÷ 1,400 = 950,000 × 1.15 ÷ 1,400 = 1,092,500 ÷ 1,400 ≈ 780.36 元/小時。也就是說，這名顧問每個可計費工時大約要收 780 元，才能同時達成收入目標、覆蓋成本並保有 15% 利潤緩衝。若他天真地用 800,000 ÷ 2,080 ≈ 385 元定價，收入會嚴重不足以支撐事業。(數字為便於說明的假設值。)
同一目標、三種算法：288 → 400 → 640
以期望年收入 600,000 為例，看三種不同算法得出的天差地別費率。算法一 (最常見的錯誤):600,000 ÷ 全年總工時 2,080 ≈ 288 元/小時 — 只把收入攤到全部工時。算法二 (只修正可計費工時):600,000 ÷ 1,500 = 400 元/小時 — 改用真正能收費的 1,500 小時作分母，費率立刻升至 400。算法三 (完整):(600,000 + 200,000 間接成本) × 1.2 利潤 ÷ 1,500 = 640 元/小時。
從 288 到 640，費率差了逾一倍，而三者的『目標收入』完全一樣。差別全在於是否誠實面對:(1) 可計費工時遠少於總工時、(2) 自僱要自付營運成本、(3) 需要利潤緩衝。這說明接案定價不是『收入 ÷ 時數』這麼簡單 — 少計任何一項，都會讓你在不知不覺中補貼客戶、掏空自己。
常見問題
How is the bill rate calculated — why not income / total hours?
rate = (target income + overhead) x (1 + profit %) / billable hours. Dividing income by total hours under-prices for three reasons: (1) not all hours are billable (pitching, admin, training take a large share); (2) you bear overhead (software, rent, insurance); (3) you need a profit buffer for risk and reinvestment. The correct rate covers all three over truly billable hours.
What billable hours and overhead should I use?
Billable hours = total hours worked minus non-billable time; for many freelancers that is about 60-80% of total. Be honest — over-estimating inflates the rate too low. Overhead includes software/licences, workspace, insurance, marketing, accounting, training and commuting. Underestimating either makes the rate unable to sustain the business; be conservative.
Do I just charge this rate?
Treat it as your financial floor and starting point. Also weigh market rates, your experience and positioning, client/project type, and pricing model (hourly vs fixed-fee vs value-based). Review and adjust periodically. This tool estimates only; it is not a pricing guarantee.
Do the self-employed pay tax in Hong Kong — is tax in the rate?
In Hong Kong, the self-employed pay Profits Tax on business profits and must file and keep records. This calculator uses a pre-tax target income and does not add tax on top; either treat tax as part of your target income or reserve for it separately. You also typically arrange your own MPF contributions. Tax and structure vary — follow the Inland Revenue Department and consult a professional.
Why add profit separately instead of into target income?
Target income is the 'salary' you pay yourself; profit is the return to the business as owner (buffer, reinvestment, growth). Separating them keeps the structure transparent and makes it easier to see which part to adjust when reviewing pricing.
相關工具
參考資料
內容審核：香港計算器財經團隊。費率公式參考自僱定價業界慣例，稅務與強積金部分參照稅務局利得稅指引及積金局自僱人士供款規定，結果僅供教學與估算參考，不構成稅務或投資建議。