Check a per-file fee

Per-file fee to hourly rate converter.

See what a per-file fee works out to per hour once unpaid time is counted, and what fee your target rate would need.

What a per-file fee works out to per hour

Example values are shown so you can see the working. Replace them with your own. Estimate method: fee divided by all hours the file takes, paid and unpaid.

Effective hourly rate
$75.00
Total hours per file
4
Fee for your target rate
$360.00
Work shownrecomputed as you type
Total hours = on the file + unpaid = 3 + 1 = 4
Effective rate = fee ÷ total hours = $300.00 ÷ 4 = $75.00
Fee for target = target × total hours = $90.00 × 4 = $360.00

The fee is $60.00 below the fee for your target rate. Track your real hours on the first few files: the estimate is only as good as the hours you enter.

A planning aid, not tax or legal advice.

How it works

  1. Total hours = hours on the file + unpaid hours tied to it.
  2. Effective hourly rate = fee ÷ total hours.
  3. Fee for your target = target hourly rate × total hours.

Questions

What counts as unpaid time on a file?

Set-up, reading instructions, questions, and rework after a reviewer’s notes. Count what you actually spend.

Is a per-file fee better or worse than hourly?

Neither by itself. A per-file fee rewards finishing quickly and costs you when a file runs long. Tracking real hours on the first files tells you which applies to you.

Can I use this for any per-unit fee?

Yes. A per-return, per-month or per-account fee works the same way: fee divided by all the hours the unit takes.

A planning aid, not tax or legal advice. Runs in your browser; the figures you type are not sent to CORAA or stored.

Related: Freelance accountant hourly rate calculator, Hourly rate to project price converter. All freelance tools.

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CORAA prepares audit files for US CPA firms. Reviewers are independent contractors who clear what the software flags, with evidence and a note, paid per file under a contractor agreement.

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