Fully-Burdened Labor & OT Profit Shield

You must factor in 'The Burden.' This is the non-negotiable cost of FICA, FUTA, SUTA, and high-risk Worker's Comp (which is often $15–$25 per $100 of roofing payroll). Ignoring the burden is the most common reason small roofing companies go out of business even while staying busy.

High-complexity reroofs (8/12+ pitch) always take 20% longer than a standard 4/12 ranch. If your estimate doesn't account for this slowdown, you'll end up paying 1.5x labor rates for the last two days of the project—hours that come directly out of your net profit. Always bake 'Complexity OT' into your per-square labor bid.