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<DIV>When I was with IBM, the ratio was much higher. I got about $40/hr, while they billed me at $300. Of course, IBM has a lot more overhead on billable people.</DIV>
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<DIV>The typical "burden" for taxes, benefits, etc is about 40%, so billing anything less than 1.5:1 is a loss.<BR> </DIV>
<P><FONT face="bookman old style, new york, times, serif" color=#ff007f size=4><EM><STRONG>Nancy</STRONG></EM></FONT></P>
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<P><FONT face="arial, helvetica, sans-serif">Injustice anywhere is a threat to justice everywhere. -- Dr. Martin L. King, Jr.</FONT></P>
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<DIV style="FONT-SIZE: 10pt; FONT-FAMILY: arial, helvetica, sans-serif"><B><SPAN style="FONT-WEIGHT: bold">From:</SPAN></B> Tom Geller</DIV></FONT>
<DIV style="FONT-SIZE: 10pt; FONT-FAMILY: arial, helvetica, sans-serif"><BR>If you'll be billing out this person's hours, one way to approach it is as a fraction of the employee's billable rate. <BR><BR>When I worked in public relations it hovered around 2-1/2. So if the billable rate was $50/hour, the employee got $20/hour, as $50 is ($20 * 2.5). Multiplied by 2,000 hours/year (50 weeks, 40 hours/week) = $40,000/year.</DIV>
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