Unit Rate Build-up Calculator
Build up an all-in unit rate from labour, material and plant.
Quick answer
With the default inputs: Labour 50 CNY · Material 200 CNY · Plant 30 CNY etc.All-in unit rate 388.21 CNY
Edit the inputs below to recalculate.Inputs
Result
All-in unit rate
388.21CNY
| Labour | 50.00CNY |
| Material | 200.00CNY |
| Plant | 30.00CNY |
| Direct cost | 280.00CNY |
| Overheads | 42.00CNY |
| Profit | 25.76CNY |
| Levy | 8.40CNY |
| Pre-tax total | 356.16CNY |
| Tax | 32.05CNY |
| Material share | 51.5% |
Bases differ by jurisdiction: overheads may sit on labour or on all three, profit on direct cost or on labour alone. This tool applies overheads to direct cost, profit to cost plus overheads, and levies to direct cost — a common order. Always follow the tender's stated rules; applying the wrong base shifts the total by up to 5%.
Reverse: known result, work out one input
Enter a target result; the other inputs stay fixed and this one is worked out.
Formula
| Direct cost | labour + material + plant |
| Overheads | direct × rate |
| Profit | (direct + overheads) × rate |
| Levy | direct × rate |
| Pre-tax | direct + overheads + profit + levy |
| Tax | pre-tax × rate |
| All-in rate | pre-tax + tax |
Labour 50, material 200, plant 30 at 15% overheads, 8% profit, 3% levy and 9% tax: 280 direct, 42 overheads, 25.76 profit, 8.40 levy, 356.16 pre-tax and 388.21 all-in.
How to work it out
- Start with labour, material and plant: D = labour + material + plant. This underpins the all-in unit rate, and each element comes from quota consumption multiplied by the information or market price.
- Overheads O = D × overhead rate (typically 10-18%). The base is labour plus material plus plant, not labour alone — the wrong base changes the result several-fold.
- Profit P = (D + O) × profit rate (typically 5-10%). The base includes overheads, which is how the bills-of-quantities code defines it.
- Statutory fees L = D × rate (typically 2-5%), covering social insurance, housing fund and environmental levies.
- Pre-tax total B = D + O + P + L; tax T = B × 9%; all-in rate U = B + T.
- Compare against the tender control price. If you are over, establish whether consumption or price is the cause — high consumption is a technical issue (method, waste), high price is a procurement issue.
Where it goes wrong
- Basing profit on D alone, excluding overheads. The code uses (labour + material + plant + overheads) × profit rate; using D alone understates profit and produces a low bid.
- Assuming the overhead base is labour plus material plus plant when the contract says labour only. Building works generally use the former, some installation works the latter. The contract governs.
- Omitting statutory fees. They are mandatory, not optional, and their absence makes a bid non-responsive at evaluation.
- Letting the rate drift from the work description. If the item description includes plastering but the rate covers only blockwork, the job is loss-making from award. Check every rate against the item description line by line.
Material and cost
Typical fee levels: overheads 10-18% for building works and 15-25% for installation, profit 5-10%, statutory fees 2-5%, VAT 9%. On identical labour, material and plant, different fee levels move the all-in rate by 25% — fee strategy affects the bid more than material enquiries do.
On site
- The all-in rate is fixed once awarded, barring contractually agreed adjustments, so material escalation and programme risk must be priced in at tender.
- Quota consumption can diverge sharply from actual consumption, especially with new methods. Check major items against real gang quotations rather than trusting the quota.
- Preliminaries, other project costs, statutory fees and tax sit outside the all-in rate. Do not fold preliminaries into the rate, or settlement will double-count or disallow it.
- Unit-rate and lump-sum contracts price differently: remeasurement shifts quantity risk to the client, lump sum to the contractor. Set the strategy accordingly.
Basis
- GB 50500-2013 Code of bills of quantities and valuation for construction works, terms and BOQ preparation
- Jianbiao [2013] No.44 Composition of construction and installation costs
- GB 50854-2013 Standard method of measurement for building and decorative works
FAQ
Why is material such a large share of the rate?
Because material cost cannot be compressed while labour and overheads can. In civil works material runs 55-70%, in finishes over 70%, and in services around 60% once equipment is counted. A high material share means price-volatility risk and calls for an escalation clause; a high labour share means controlling duration and productivity.
What profit margin is normal?
Main contracting 5-8%, finishes 8-15%, services 6-10%, and specialist packages 15-25% as technical barriers rise. Below 3% there is no buffer for risk — one rework or a month of delay wipes it out. Above 20% will not win open tenders without exclusive technology or qualifications.
What do overheads actually cover?
Site management salaries, office costs, travel, temporary facilities such as accommodation, canteen and toilets, utilities, testing, insurance and a share of head-office overhead. The items most often missed are temporary facilities and testing, which on a medium project run 1.5-3% of turnover. Bid at 5% and the site budget simply will not cover it.
Cite this page
Use this format in reports, method statements or coursework. The link is permanent.
Building Calculator. Unit Rate Build-up Calculator. 2026-10-25. https://jianzhujisuan.com/en/unit-price
Results are estimating aids only and are not a design basis. Construction and final accounts must follow the drawings, the applicable standards and an approved method statement. Anything affecting structural safety, shoring or falsework must be checked by a suitably qualified engineer.