Divide net profit by all working hours
Include sales revenue after refunds, commissions and bonuses for one period. Exclude loan proceeds and opening cash from income. Costs should include cost of goods sold, sales deductions, entered taxes and other expenses for that same period. Count customer conversations, delivery, training, events and bookkeeping. Unsold purchases belong in inventory in the main ledger, not all in cost of sales.
A worked example
Income of 35,000 less costs of 26,000 leaves 9,000 in profit. Over 60 hours that is 150 per hour; over 90 hours it is 100. This is a fictional arithmetic example, not typical MLM participant earnings.
Zero hours and losses
With zero hours an hourly rate is undefined, so no number is invented. If costs exceed income, profit and earnings per hour are negative. Do not substitute sales revenue for net profit when comparing with other work.
Compare like with like
Use matching periods and cost definitions. Enter your applicable taxes and expenses. The calculation does not value employee benefits, paid leave or employment protection.