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Guide

Billable hours calculator: utilization and margin

Enter billable hours, available hours, your rate and your cost to get utilization rate, effective hourly rate, revenue and margin. Plus what a good rate is.

Updated September 2026

Your numbers

Hours charged to clients in the period, for one person or the whole team.

Hours the same people were at work in the period. 160 is a common month for one person.

What one billable hour is charged at, in your currency.

What the time costs you: salary, employer taxes, benefits and a share of overhead. Per hour, or the total for the period.

Results

Utilization rate

75%

40 unbilled hours

Effective hourly rate

75

Revenue divided by every available hour

Revenue

12,000

Billable hours times the rate

Margin

5,600

46.7% of revenue, after a cost of 6,400

Utilization is billable hours divided by available hours. Effective rate is revenue divided by available hours. Margin is revenue minus cost. Nothing you type here is saved or sent.

A billable hours calculator takes the hours you charged clients, the hours you were available, your hourly rate and your cost per hour, and turns them into four numbers: utilization rate, effective hourly rate, revenue and margin. Those four show whether the hours a person or a team worked this month made money, and by how much.

What is utilization rate

Utilization rate is the share of available hours that were billed. Divide billable hours by available hours. If someone billed 120 hours in a month where they were at work for 160, their utilization rate is 75 percent. The cost of all 160 hours is paid either way, so this one number decides most of the margin.

Available hours are the hours a person was at work, not the hours in the month. Take contracted hours and subtract holidays, sick days and training. For one full-time person, 160 hours is a common month; over a year, 1,700 to 1,800 after leave.

Billable vs non billable hours

Billable hours are hours a client is charged for. Non billable hours are everything else the person did at work: internal meetings, selling, admin, training, and fixing things that were not in scope. Both are real work. The distinction is who pays for the hour.

Some non billable time is necessary. Nobody sells, learns or plans on a client's clock. The problem is the non billable time that should have been billable: work done for a client and never invoiced.

Unbilled hours and unbilled work

Unbilled hours are hours worked for a client that never reached an invoice. Unbilled work is the same thing seen from the deliverable: the extra page, the third round of revisions, the weekly call nobody logged. The calculator shows unbilled hours as the gap between available and billable, which includes the necessary non billable time as well. To find the part that should have been invoiced, compare hours logged against a client with hours on that client's invoices. The scope creep guide covers what to do about it.

How to read the four results

Utilization rate is the share of hours billed. For people whose job is client work, 70 to 80 percent is the range agency owners commonly quote as a target. Effective hourly rate is revenue divided by every available hour, billed or not; it is what the person actually earned per hour of being at work, and it falls with utilization. Revenue is billable hours times the rate. Margin is revenue minus the cost of all the available hours, shown as an amount and as a share of revenue.

Use the same card as a utilization rate calculator for a whole team by entering the team's totals, and as a capacity check by entering the hours you could sell: the revenue line is what those hours are worth at your rate. The client profitability guide takes the cost per hour from here and applies it per client.

Where the numbers come from

Billable and available hours come from time tracking, a timer or a weekly timesheet. The rate comes from your rate card. The cost per hour is salary plus employer taxes, benefits and a share of overhead, divided by available hours for the same period. Revenue should match what was invoiced; if it does not, the difference is unbilled work. Spodus holds the invoices per client, so the invoiced side is one filter away.

Questions, answered.

What is utilization rate?
Utilization rate is the share of a person's available hours that were billed to clients. Divide billable hours by available hours. Someone who billed 120 of 160 hours in a month has a utilization rate of 75 percent. It is the single number that most decides whether an agency makes money, because the cost of the hour is paid whether or not it was billed.
How do you track billable hours?
Log time as it happens, against a client and a task, and mark each entry billable or not. A timer or a weekly timesheet both work; what matters is that it is done daily, because hours remembered on Friday are usually fewer than hours worked. Total billable hours per person and per client each week, and compare them with what was sold. The gap is the unbilled work.
What is a good utilization rate for an agency?
For people whose job is client work, 70 to 80 percent is the range agency owners commonly quote as a target. Above 85 percent for long means no time for training, selling or rest, and burns people out. Below 60 percent, the agency is paying for hours it cannot invoice. For the whole team, including owners and account staff, 55 to 65 percent is a range owners commonly quote.

More guides

  • Client onboarding checklist for service businessesSeptember 2026
  • Client profitability analysis for agenciesSeptember 2026
  • CRM pricing: how vendors charge and how to compareSeptember 2026
  • Marketing agency tech stack: what you needSeptember 2026
  • Overdue invoices: how to chase and get paidSeptember 2026
  • Retainer management software: what it should doSeptember 2026
  • Scope creep: what it is and how to stop itSeptember 2026
  • Statement of work template you can copySeptember 2026
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