Business

Overheads, tax, non-billable hours and time off folded into a minimum hourly rate.

Best for: Freelancers and consultants setting profitable client pricing.

Unit volume and revenue required to cover fixed costs and reach operating profit.

Best for: Stress-testing product economics before launching an offer.

Model salary versus dividend splits for a UK limited-company director under current bands.

Best for: Directors optimising take-home after corporation tax, NI and dividend tax.