Every billable hour must carry the hours you cannot bill.
An employee's wage is only the starting point. Payroll taxes, insurance, benefits, paid leave, travel, training, estimating, office time, vehicles, software, rent, and administration still have to be paid. Use the Labor Burden Calculator to calculate the employee cost before adding overhead and profit.
A rate based on all 2,080 paid hours will underrecover costs when only 1,456 hours can be invoiced.
Learn how to calculate a contractor labor rate
Once work is complete, use job-level cost tracking to compare the labor hours and cost actually consumed with the estimate.