Schedule of Rates (SOR) – Complete Guide for Civil Engineers
Everything you need to know about SOR in construction projects
The Schedule of Rates (SOR) is the bible of construction costs. Whether you’re preparing a tender, doing rate analysis, or checking contractor bills, SOR is your go-to reference. This guide covers everything – from CPWD SOR to state PWD SOR, how to read them, and how to use them effectively.
📚 Table of Contents
📋 What is Schedule of Rates (SOR)?
A Schedule of Rates (SOR) is a document published by government engineering departments that lists standard construction work items with their approved rates. These rates are derived from detailed rate analysis considering current market prices of materials, labour wages, equipment hire charges, and statutory taxes.
Key characteristics of SOR:
- Standardized: Same rates apply to all projects under that department
- Annual Revision: Updated every year to reflect market changes
- Region-Specific: Separate SOR for different cities/zones
- Legally Binding: Used as reference for contracts and dispute resolution
🎯 Purpose of SOR in Construction
For Tendering
Contractors quote percentage above/below SOR, ensuring fair comparison.
For Rate Analysis
Provides base rates for deriving new item rates.
For Billing
Used to calculate RA bill amounts and variation orders.
For Arbitration
Serves as benchmark for dispute resolution.
🏛️ CPWD SOR (Central PWD Schedule of Rates)
The CPWD SOR is the most widely used schedule in India. Published annually by the Central Public Works Department, it contains rates for:
- Earthwork, concrete, masonry
- Reinforcement, structural steel
- Plaster, painting, finishing
- Wood work, flooring, roofing
- Electrical, plumbing, sanitation
- Road work, bridges, irrigation
Key Features:
- Based on Delhi market rates with zoning for other cities (multiplying factors)
- Includes detailed rate analysis for each item
- Divided into volumes – Civil, Electrical, Mechanical, etc.
- Updated annually (usually released in April)
🏛️ State PWD SOR
Each state (Punjab, Haryana, UP, Maharashtra, etc.) publishes its own SOR based on local market conditions. These are mandatory for state government projects.
Examples:
- Punjab PWD SOR: Used for all state works in Punjab
- Haryana PWD SOR: For projects in Haryana
- UP PWD SOR: For Uttar Pradesh government works
- Maharashtra JPC SOR: For Maharashtra state projects
📄 SOR Format & Components
A typical SOR page includes:
| Item Code | Description | Unit | Rate (₹) | Remarks |
|---|---|---|---|---|
| 2.1 | Earthwork excavation in all types of soil including disposal up to 50m lead | m³ | 385.00 | As per IS 1200 |
| 5.4 | Cement concrete 1:4:8 (M10) in foundation | m³ | 4,850.00 | Using 40mm aggregate |
| 5.9 | RCC M20 (1:1.5:3) in beams, slabs, columns | m³ | 6,950.00 | Including centering |
| 10.2 | 12mm cement plaster (1:4) on brickwork | m² | 245.00 | Neat cement finish |
Additional information in SOR:
- Rate Analysis: Detailed breakup of material, labour, equipment
- Specifications: Technical specs for each item
- General Notes: Applicability, exclusions, conditions
- Zonal Factors: Multiplying factors for different cities
🔧 How to Use SOR in Practice
1. For Preparing Tenders
In government tenders, BOQ items reference SOR codes. Contractors quote a percentage above or below SOR:
- Quote: SOR – 5% → You’ll do the work at 5% below SOR rates
- Quote: SOR + 8% → You’ll charge 8% above SOR rates
2. For Rate Analysis of Extra Items
When a new item (not in SOR) arises, its rate is derived by:
- Taking a similar SOR item as base
- Adjusting material quantities and rates
- Adding applicable taxes and contractor profit
3. For Billing and Variations
SOR rates are used to calculate:
- RA bill amounts for items executed
- Variation orders for changed quantities
- Escalation claims (using SOR indices)
📊 SOR vs BOQ – Key Differences
| Parameter | Schedule of Rates (SOR) | Bill of Quantities (BOQ) |
|---|---|---|
| Purpose | Standard rate reference | Project-specific quantity list |
| Published by | Government departments (CPWD, PWD) | Consultant / Estimator for each project |
| Validity | Annual – same for all projects | Specific to one project |
| Contains | Rates for all standard items | Quantities + rates (to be filled) |
| Used for | Tendering, rate analysis, disputes | Project estimation, billing |
📋 Sample SOR Format (Excel Style)
| SOR Code | Description | Unit | Rate (₹) | Material | Labour | Equipment |
|---|---|---|---|---|---|---|
| EARTHWORK | ||||||
| 1.1 | Earth excavation in soft soil | m³ | 325 | – | 210 | 115 |
| 1.2 | Earth excavation in hard soil | m³ | 450 | – | 280 | 170 |
| CONCRETE | ||||||
| 5.1 | PCC M10 (1:4:8) | m³ | 4,850 | 3,200 | 1,200 | 450 |
| 5.4 | RCC M20 (1:1.5:3) | m³ | 6,950 | 4,800 | 1,500 | 650 |
| FINISHING | ||||||
| 10.2 | 12mm plaster (1:4) | m² | 245 | 120 | 125 | – |
🔨 Rate Analysis Behind SOR
SOR rates are not arbitrary – they’re derived from detailed rate analysis. For example, the rate for RCC M20 is built as:
| Cement (8 bags × ₹350) | ₹2,800 |
| Sand (0.45 m³ × ₹1,200) | ₹540 |
| Aggregate (0.9 m³ × ₹1,500) | ₹1,350 |
| Labour (mason + helper) | ₹1,600 |
| Mixer & vibrator | ₹1,200 |
| Subtotal | ₹7,490 |
| Add overheads (8%) | ₹599 |
| Add profit (10%) | ₹749 |
| Total SOR Rate | ₹8,838 |
(Rounded to ₹8,850 in SOR)
📥 Download Free SOR Template (Excel)
Ready-to-Use SOR Format
Get our professionally designed SOR template with item categorization, rate analysis columns, and auto-calculation.
Download SOR Template (Excel)Includes: Earthwork, Concrete, Masonry, Finishing sections with rate analysis
🎯 Conclusion
The Schedule of Rates is an indispensable tool for every civil engineer. Whether you’re in government, consultancy, or contracting, mastering SOR will help you prepare accurate estimates, win tenders, and ensure fair billing. Keep a copy of the latest SOR handy – it’s your best friend in the construction world!
Er. Kuljit Singh
Civil Engineer | Quantity Surveyor | Founder of Arshavtar.in – helping engineers master billing, estimation, and contracts.