Inputs
Quick guidance
Best for: budgeting, approvals, vendor comparisons, and cost-per-learner targets.
Common pitfall: ignoring internal time and coordination overhead.
Benchmarking: compare per-learner totals between cohorts of different sizes.
Outputs you get
- Fixed vs variable totals
- Per learner cost
- Adjustments and tax line items
- CSV and PDF exports
Example data table
| Program | Participants | Fixed total | Variable per learner | Estimated per learner |
|---|---|---|---|---|
| New Manager Essentials | 25 | USD 1,600.00 | USD 377.00 | USD 402.67 |
| Sales Enablement Sprint | 18 | USD 950.00 | USD 290.00 | USD 338.10 |
| Security Awareness Refresh | 120 | USD 2,200.00 | USD 22.50 | USD 41.38 |
These examples illustrate how fixed costs dilute with scale, while time-driven costs typically rise with cohort size.
Formula used
- Internal labor per learner = internal hours per learner × loaded rate per hour
- Opportunity cost per learner = internal hours per learner × productivity value per hour
- Variable total = participants × (sum of variable costs per learner)
- Subtotal = fixed total + variable total
- Admin overhead = subtotal × overhead %
- Contingency = subtotal × contingency %
- Discount = subtotal × discount %
- Tax base = subtotal + overhead + contingency − discount
- Tax = tax base × tax %
- Grand total = tax base + tax
- Per learner = grand total ÷ participants
How to use this calculator
- Enter the program details, participants, and currency code.
- Add per-learner costs like tuition, materials, and travel.
- Add fixed costs like trainer packages, platforms, and venues.
- Estimate internal hours, then set loaded and productivity rates.
- Apply overhead, contingency, discounts, and tax assumptions.
- Click Calculate breakdown to view results above the form.
- Use Download CSV or Download PDF for approvals.
Why a cost breakdown improves decisions
Learning budgets are easier to defend when every cost driver is visible. This tool separates fixed commitments from per-learner expenses, then adds internal time and governance adjustments. That structure helps HR and People Ops compare vendors, forecast quarterly spend, and justify headcount enablement with consistent assumptions across programs.
Typical cost categories to capture
Most programs include seat fees, materials, and travel, but many teams miss platform subscriptions, facilitator packages, and venue requirements. Internal labor is often the largest hidden component. Estimating six hours per learner at a loaded rate of 22 per hour adds 132 per learner before any vendor invoice arrives.
How cohort size changes unit economics
Fixed costs dilute as participation grows, while variable costs scale linearly. If fixed costs total 1,600, a cohort of 25 carries 64 fixed per learner. The same program at 50 participants drops fixed allocation to 32 per learner, making larger cohorts attractive when learning outcomes remain strong.
Using overhead, contingency, and discounts responsibly
Overhead represents coordination work such as scheduling, comms, reporting, and tooling. A common planning range is 5–12% depending on complexity and stakeholder load. Contingency protects against last‑minute rescheduling, extra sessions, or material reprints, typically 3–8%. Discounts should reflect contracted terms, not optimistic targets.
What to export for approvals and tracking
Decision makers usually want grand total, per-learner cost, and a short list of major drivers. Export the breakdown to align Finance and HR on assumptions, then reuse the same template for post‑program reconciliation. Tracking planned versus actual costs supports vendor renegotiation and improves next-cycle forecasting accuracy.
FAQs
1) What is the difference between loaded rate and productivity value?
Loaded rate estimates employer cost per hour, including benefits and taxes. Productivity value estimates the business value of an hour redirected from work to learning, used to model opportunity cost when stakeholders request it.
2) Should I include opportunity cost in the total?
Include it when leaders want a full economic view or when programs compete for limited time. Exclude it for invoice-based budgeting only. You can set productivity value per hour to zero to remove it.
3) How should I choose an overhead percentage?
Start with 5% for repeatable programs, 8–12% for multi-location cohorts, and higher only when coordination is intensive. Use the same rate across comparable programs to avoid biased comparisons.
4) What costs belong in fixed versus variable?
Fixed costs do not change with participants, like facilitator packages or platform subscriptions. Variable costs scale with learners, like seat fees, materials, travel, and internal time per learner.
5) How can I model hybrid or remote training?
Set venue, travel, and lodging to zero if fully remote. Add platform fees if you use paid webinar tools. If facilitation time differs, adjust internal hours per learner to reflect prep and breakout support.
6) Does the tax percentage apply before or after discounts?
This calculator applies tax on the adjusted base after adding overhead and contingency, then subtracting the discount. If your jurisdiction taxes different components, set tax to zero and track tax separately.