Burden turns a wage rate into the real hourly cost of a worker. Some companies also include paid time off, training and small tools in the burden rate.
Example: on a prevailing wage job, the wage determination lists a base rate and a fringe rate. The contractor adds payroll taxes and insurance on top.
Work out your burden from your own payroll and insurance records. Rates differ by trade classification and by state. Apply burden to every labor hour in the estimate. An estimate that prices labor at the bare wage loses money on every hour.