diff --git a/app/Service/BillableRateService.php b/app/Service/BillableRateService.php
index a5c11eac..9b25deb1 100644
--- a/app/Service/BillableRateService.php
+++ b/app/Service/BillableRateService.php
@@ -12,6 +12,27 @@ use App\Models\TimeEntry;
 
 class BillableRateService
 {
+    public function getBillableRateForTimeEntryWithGivenRelations(TimeEntry $timeEntry, ?ProjectMember $projectMember, ?Project $project, ?Member $member, ?Organization $organization): ?int
+    {
+        if (! $timeEntry->billable) {
+            return null;
+        }
+        if ($projectMember !== null && $projectMember->billable_rate !== null) {
+            return $projectMember->billable_rate;
+        }
+        if ($project !== null && $project->billable_rate !== null) {
+            return $project->billable_rate;
+        }
+        if ($member !== null && $member->billable_rate !== null) {
+            return $member->billable_rate;
+        }
+        if ($organization !== null && $organization->billable_rate !== null) {
+            return $organization->billable_rate;
+        }
+
+        return null;
+    }
+
     public function getBillableRateForTimeEntry(TimeEntry $timeEntry): ?int
     {
         if (! $timeEntry->billable) {
diff --git a/app/Service/Import/ImportDatabaseHelper.php b/app/Service/Import/ImportDatabaseHelper.php
index 3c02285a..ab747895 100644
--- a/app/Service/Import/ImportDatabaseHelper.php
+++ b/app/Service/Import/ImportDatabaseHelper.php
@@ -30,6 +30,16 @@ class ImportDatabaseHelper
      */
     private ?array $mapIdentifierToKey = null;
 
+    /**
+     * @var array<string, TModel|null>|null
+     */
+    private ?array $mapKeyToModel = null;
+
+    /**
+     * @var array<string, TModel|null>|null
+     */
+    private ?array $mapIdentifierToModel = null;
+
     /**
      * @var array<string, string>
      */
@@ -148,6 +158,47 @@ class ImportDatabaseHelper
         }
     }
 
+    /**
+     * @return TModel
+     */
+    public function getModelById(string $id): ?Model
+    {
+        if ($this->mapKeyToModel === null) {
+            $this->mapKeyToModel = [];
+        }
+        if (isset($this->mapKeyToModel[$id])) {
+            return $this->mapKeyToModel[$id];
+        }
+        /** @var TModel|null $model */
+        $model = $this->getModelInstance()->find($id);
+        if ($model !== null) {
+            $this->mapKeyToModel[$id] = $model;
+        }
+
+        return $model;
+    }
+
+    /**
+     * @param  array<string, mixed>  $identifierData
+     * @return TModel|null
+     */
+    public function getModel(array $identifierData): ?Model
+    {
+        if ($this->mapIdentifierToModel === null) {
+            $this->mapIdentifierToModel = [];
+        }
+        $hash = $this->getHash($identifierData);
+        if (isset($this->mapIdentifierToModel[$hash])) {
+            return $this->mapIdentifierToModel[$hash];
+        }
+        $model = $this->getModelInstance()->where($identifierData)->first();
+        if ($model !== null) {
+            $this->mapIdentifierToModel[$hash] = $model;
+        }
+
+        return $model;
+    }
+
     /**
      * @param  array<string, mixed>  $identifierData
      *
diff --git a/app/Service/Import/Importers/ClockifyTimeEntriesImporter.php b/app/Service/Import/Importers/ClockifyTimeEntriesImporter.php
index 3be945e9..ac48eb05 100644
--- a/app/Service/Import/Importers/ClockifyTimeEntriesImporter.php
+++ b/app/Service/Import/Importers/ClockifyTimeEntriesImporter.php
@@ -64,6 +64,7 @@ class ClockifyTimeEntriesImporter extends DefaultImporter
                 ], [
                     'role' => Role::Placeholder->value,
                 ]);
+                $member = $this->memberImportHelper->getModelById($memberId);
                 $clientId = null;
                 if ($record['Client'] !== '') {
                     $clientId = $this->clientImportHelper->getKey([
@@ -72,6 +73,8 @@ class ClockifyTimeEntriesImporter extends DefaultImporter
                     ]);
                 }
                 $projectId = null;
+                $project = null;
+                $projectMember = null;
                 if ($record['Project'] !== '') {
                     $projectId = $this->projectImportHelper->getKey([
                         'name' => $record['Project'],
@@ -81,6 +84,11 @@ class ClockifyTimeEntriesImporter extends DefaultImporter
                         'color' => $this->colorService->getRandomColor(),
                         'is_billable' => false,
                     ]);
+                    $project = $this->projectImportHelper->getModelById($projectId);
+                    $projectMember = $this->projectMemberImportHelper->getModel([
+                        'project_id' => $projectId,
+                        'member_id' => $memberId,
+                    ]);
                 }
                 $taskId = null;
                 if ($record['Task'] !== '') {
@@ -137,7 +145,13 @@ class ClockifyTimeEntriesImporter extends DefaultImporter
                     throw new ImportException('End date ("'.$record['End Date'].'") or time ("'.$record['End Time'].'") are invalid');
                 }
                 $timeEntry->end = $end->utc();
-                $timeEntry->setComputedAttributeValue('billable_rate');
+                $timeEntry->billable_rate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+                    $timeEntry,
+                    $projectMember,
+                    $project,
+                    $member,
+                    $this->organization
+                );
                 $timeEntry->save();
                 $this->timeEntriesCreated++;
             }
diff --git a/app/Service/Import/Importers/DefaultImporter.php b/app/Service/Import/Importers/DefaultImporter.php
index bfe967cd..1e107f4a 100644
--- a/app/Service/Import/Importers/DefaultImporter.php
+++ b/app/Service/Import/Importers/DefaultImporter.php
@@ -12,6 +12,7 @@ use App\Models\ProjectMember;
 use App\Models\Tag;
 use App\Models\Task;
 use App\Models\User;
+use App\Service\BillableRateService;
 use App\Service\ColorService;
 use App\Service\Import\ImportDatabaseHelper;
 use App\Service\TimezoneService;
@@ -62,6 +63,8 @@ abstract class DefaultImporter implements ImporterContract
      */
     protected ImportDatabaseHelper $projectMemberImportHelper;
 
+    protected BillableRateService $billableRateService;
+
     public function init(Organization $organization): void
     {
         $this->organization = $organization;
@@ -141,6 +144,7 @@ abstract class DefaultImporter implements ImporterContract
         $this->timeEntriesCreated = 0;
         $this->colorService = app(ColorService::class);
         $this->timezoneService = app(TimezoneService::class);
+        $this->billableRateService = app(BillableRateService::class);
     }
 
     #[\Override]
diff --git a/app/Service/Import/Importers/TogglTimeEntriesImporter.php b/app/Service/Import/Importers/TogglTimeEntriesImporter.php
index c5d6a7cf..2f1bf9f6 100644
--- a/app/Service/Import/Importers/TogglTimeEntriesImporter.php
+++ b/app/Service/Import/Importers/TogglTimeEntriesImporter.php
@@ -64,6 +64,7 @@ class TogglTimeEntriesImporter extends DefaultImporter
                 ], [
                     'role' => Role::Placeholder->value,
                 ]);
+                $member = $this->memberImportHelper->getModelById($memberId);
                 $clientId = null;
                 if ($record['Client'] !== '') {
                     $clientId = $this->clientImportHelper->getKey([
@@ -72,6 +73,8 @@ class TogglTimeEntriesImporter extends DefaultImporter
                     ]);
                 }
                 $projectId = null;
+                $project = null;
+                $projectMember = null;
                 if ($record['Project'] !== '') {
                     $projectId = $this->projectImportHelper->getKey([
                         'name' => $record['Project'],
@@ -81,6 +84,11 @@ class TogglTimeEntriesImporter extends DefaultImporter
                         'is_billable' => false,
                         'color' => $this->colorService->getRandomColor(),
                     ]);
+                    $project = $this->projectImportHelper->getModelById($projectId);
+                    $projectMember = $this->projectMemberImportHelper->getModel([
+                        'project_id' => $projectId,
+                        'member_id' => $memberId,
+                    ]);
                 }
                 $taskId = null;
                 if ($record['Task'] !== '') {
@@ -123,7 +131,13 @@ class TogglTimeEntriesImporter extends DefaultImporter
                     throw new ImportException('End date ("'.$record['End date'].'") or time ("'.$record['End time'].'") are invalid');
                 }
                 $timeEntry->end = $end->utc();
-                $timeEntry->setComputedAttributeValue('billable_rate');
+                $timeEntry->billable_rate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+                    $timeEntry,
+                    $projectMember,
+                    $project,
+                    $member,
+                    $this->organization
+                );
                 $timeEntry->save();
                 $this->timeEntriesCreated++;
             }
diff --git a/config/octane.php b/config/octane.php
index 51b66638..a25814b1 100644
--- a/config/octane.php
+++ b/config/octane.php
@@ -185,7 +185,7 @@ return [
     'watch' => [
         'app',
         'bootstrap',
-        'config',
+        'config/**/*.php',
         'database/**/*.php',
         'public/**/*.php',
         'resources/**/*.php',
diff --git a/tests/Unit/Service/BillableRateServiceTest.php b/tests/Unit/Service/BillableRateServiceTest.php
index b88da207..f42d2e97 100644
--- a/tests/Unit/Service/BillableRateServiceTest.php
+++ b/tests/Unit/Service/BillableRateServiceTest.php
@@ -257,4 +257,286 @@ class BillableRateServiceTest extends TestCase
         // Assert
         $this->assertSame(null, $billableRate);
     }
+
+    public function test_billable_rate_with_given_relations_returns_null_if_not_billable(): void
+    {
+        // Arrange
+        $organization = Organization::factory()->create([
+            'billable_rate' => 1001,
+        ]);
+        $user = User::factory()->create();
+        $member = Member::factory()->forOrganization($organization)->forUser($user)->create([
+            'billable_rate' => 2002,
+        ]);
+        $project = Project::factory()->forOrganization($organization)->create([
+            'billable_rate' => 3003,
+        ]);
+        $projectMember = ProjectMember::factory()->forMember($member)->forProject($project)->create([
+            'billable_rate' => 4004,
+        ]);
+        $timeEntry = TimeEntry::factory()->forProject($project)->forMember($member)->forOrganization($organization)->create([
+            'billable' => false,
+        ]);
+
+        // Act
+        $billableRate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+            $timeEntry,
+            $projectMember,
+            $project,
+            $member,
+            $organization
+        );
+
+        // Assert
+        $this->assertSame(null, $billableRate);
+    }
+
+    public function test_billable_rate_with_given_relations_uses_project_member_rate_as_first_priority(): void
+    {
+        // Arrange
+        $organization = Organization::factory()->create([
+            'billable_rate' => 1001,
+        ]);
+        $user = User::factory()->create();
+        $member = Member::factory()->forOrganization($organization)->forUser($user)->create([
+            'billable_rate' => 2002,
+        ]);
+        $project = Project::factory()->forOrganization($organization)->create([
+            'billable_rate' => 3003,
+        ]);
+        $projectMember = ProjectMember::factory()->forMember($member)->forProject($project)->create([
+            'billable_rate' => 4004,
+        ]);
+        $timeEntry = TimeEntry::factory()->forProject($project)->forMember($member)->forOrganization($organization)->create([
+            'billable' => true,
+        ]);
+
+        // Act
+        $billableRate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+            $timeEntry,
+            $projectMember,
+            $project,
+            $member,
+            $organization
+        );
+
+        // Assert
+        $this->assertSame(4004, $billableRate);
+    }
+
+    public function test_billable_rate_with_given_relations_uses_project_rate_as_second_priority_using_null_values_before(): void
+    {
+        // Arrange
+        $organization = Organization::factory()->create([
+            'billable_rate' => 1001,
+        ]);
+        $user = User::factory()->create();
+        $member = Member::factory()->forOrganization($organization)->forUser($user)->create([
+            'billable_rate' => 2002,
+        ]);
+        $project = Project::factory()->forOrganization($organization)->create([
+            'billable_rate' => 3003,
+        ]);
+        $projectMember = ProjectMember::factory()->forMember($member)->forProject($project)->create([
+            'billable_rate' => null,
+        ]);
+        $timeEntry = TimeEntry::factory()->forProject($project)->forMember($member)->forOrganization($organization)->create([
+            'billable' => true,
+        ]);
+
+        // Act
+        $billableRate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+            $timeEntry,
+            $projectMember,
+            $project,
+            $member,
+            $organization
+        );
+
+        // Assert
+        $this->assertSame(3003, $billableRate);
+    }
+
+    public function test_billable_rate_with_given_relations_uses_project_rate_as_second_priority_using_non_existing_entities_before(): void
+    {
+        // Arrange
+        $organization = Organization::factory()->create([
+            'billable_rate' => 1001,
+        ]);
+        $user = User::factory()->create();
+        $member = Member::factory()->forOrganization($organization)->forUser($user)->create([
+            'billable_rate' => 2002,
+        ]);
+        $project = Project::factory()->forOrganization($organization)->create([
+            'billable_rate' => 3003,
+        ]);
+        $timeEntry = TimeEntry::factory()->forProject($project)->forMember($member)->forOrganization($organization)->create([
+            'billable' => true,
+        ]);
+
+        // Act
+        $billableRate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+            $timeEntry,
+            null,
+            $project,
+            $member,
+            $organization
+        );
+
+        // Assert
+        $this->assertSame(3003, $billableRate);
+    }
+
+    public function test_billable_rate_with_given_relations_uses_organization_member_rate_as_third_priority_using_null_values_before(): void
+    {
+        // Arrange
+        $organization = Organization::factory()->create([
+            'billable_rate' => 1001,
+        ]);
+        $user = User::factory()->create();
+        $member = Member::factory()->forOrganization($organization)->forUser($user)->create([
+            'billable_rate' => 2002,
+        ]);
+        $project = Project::factory()->forOrganization($organization)->create([
+            'billable_rate' => null,
+        ]);
+        $projectMember = ProjectMember::factory()->forMember($member)->forProject($project)->create([
+            'billable_rate' => null,
+        ]);
+        $timeEntry = TimeEntry::factory()->forProject($project)->forMember($member)->forOrganization($organization)->create([
+            'billable' => true,
+        ]);
+
+        // Act
+        $billableRate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+            $timeEntry,
+            $projectMember,
+            $project,
+            $member,
+            $organization
+        );
+
+        // Assert
+        $this->assertSame(2002, $billableRate);
+    }
+
+    public function test_billable_rate_with_given_relations_uses_organization_member_rate_as_third_priority_using_non_existing_entities_before(): void
+    {
+        // Arrange
+        $organization = Organization::factory()->create([
+            'billable_rate' => 1001,
+        ]);
+        $user = User::factory()->create();
+        $member = Member::factory()->forOrganization($organization)->forUser($user)->create([
+            'billable_rate' => 2002,
+        ]);
+        $timeEntry = TimeEntry::factory()->forMember($member)->forOrganization($organization)->create([
+            'billable' => true,
+        ]);
+
+        // Act
+        $billableRate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+            $timeEntry,
+            null,
+            null,
+            $member,
+            $organization
+        );
+
+        // Assert
+        $this->assertSame(2002, $billableRate);
+    }
+
+    public function test_billable_rate_with_given_relations_uses_organization_rate_as_fourth_priority_using_null_values_before(): void
+    {
+        // Arrange
+        $organization = Organization::factory()->create([
+            'billable_rate' => 1001,
+        ]);
+        $user = User::factory()->create();
+        $member = Member::factory()->forOrganization($organization)->forUser($user)->create([
+            'billable_rate' => null,
+        ]);
+        $project = Project::factory()->forOrganization($organization)->create([
+            'billable_rate' => null,
+        ]);
+        $projectMember = ProjectMember::factory()->forMember($member)->forProject($project)->create([
+            'billable_rate' => null,
+        ]);
+        $timeEntry = TimeEntry::factory()->forProject($project)->forMember($member)->forOrganization($organization)->create([
+            'billable' => true,
+        ]);
+
+        // Act
+        $billableRate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+            $timeEntry,
+            $projectMember,
+            $project,
+            $member,
+            $organization
+        );
+
+        // Assert
+        $this->assertSame(1001, $billableRate);
+    }
+
+    public function test_billable_rate_with_given_relations_uses_organization_rate_as_fourth_priority_using_non_existing_entities_before(): void
+    {
+        // Arrange
+        $organization = Organization::factory()->create([
+            'billable_rate' => 1001,
+        ]);
+        $user = User::factory()->create();
+        $member = Member::factory()->forOrganization($organization)->forUser($user)->create([
+            'billable_rate' => null,
+        ]);
+        $timeEntry = TimeEntry::factory()->forMember($member)->forOrganization($organization)->create([
+            'billable' => true,
+        ]);
+
+        // Act
+        $billableRate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+            $timeEntry,
+            null,
+            null,
+            $member,
+            $organization
+        );
+
+        // Assert
+        $this->assertSame(1001, $billableRate);
+    }
+
+    public function test_billable_rate_with_given_relations_is_null_if_billable_rate_on_all_levels_are_null(): void
+    {
+        // Arrange
+        $organization = Organization::factory()->create([
+            'billable_rate' => null,
+        ]);
+        $user = User::factory()->create();
+        $member = Member::factory()->forOrganization($organization)->forUser($user)->create([
+            'billable_rate' => null,
+        ]);
+        $project = Project::factory()->forOrganization($organization)->create([
+            'billable_rate' => null,
+        ]);
+        $projectMember = ProjectMember::factory()->forMember($member)->forProject($project)->create([
+            'billable_rate' => null,
+        ]);
+        $timeEntry = TimeEntry::factory()->forProject($project)->forMember($member)->forOrganization($organization)->create([
+            'billable' => true,
+        ]);
+
+        // Act
+        $billableRate = $this->billableRateService->getBillableRateForTimeEntryWithGivenRelations(
+            $timeEntry,
+            $projectMember,
+            $project,
+            $member,
+            $organization
+        );
+
+        // Assert
+        $this->assertSame(null, $billableRate);
+    }
 }
diff --git a/tests/Unit/Service/Import/ImportDatabaseHelperTest.php b/tests/Unit/Service/Import/ImportDatabaseHelperTest.php
index 129f2c74..ae4549bd 100644
--- a/tests/Unit/Service/Import/ImportDatabaseHelperTest.php
+++ b/tests/Unit/Service/Import/ImportDatabaseHelperTest.php
@@ -9,6 +9,7 @@ use App\Models\Project;
 use App\Models\User;
 use App\Service\Import\ImportDatabaseHelper;
 use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Support\Str;
 use PHPUnit\Framework\Attributes\CoversClass;
 use PHPUnit\Framework\Attributes\UsesClass;
 use Tests\TestCase;
@@ -140,4 +141,92 @@ class ImportDatabaseHelperTest extends TestCase
         $this->assertContains($externalIdentifier1, $externalKeys);
         $this->assertContains($externalIdentifier2, $externalKeys);
     }
+
+    public function test_get_model_by_identifier_returns_model_for_identifier(): void
+    {
+        // Arrange
+        $user = User::factory()->create();
+        $helper = new ImportDatabaseHelper(User::class, ['email'], true);
+
+        // Act
+        $model = $helper->getModel([
+            'email' => $user->email,
+        ]);
+
+        // Assert
+        $this->assertSame($user->getKey(), $model->getKey());
+    }
+
+    public function test_get_model_by_identifier_returns_null_for_not_existing_identifier(): void
+    {
+        // Arrange
+        $helper = new ImportDatabaseHelper(User::class, ['email'], true);
+
+        // Act
+        $model = $helper->getModel([
+            'email' => '',
+        ]);
+
+        // Assert
+        $this->assertNull($model);
+    }
+
+    public function test_get_model_by_identifier_caches_result(): void
+    {
+        // Arrange
+        $user = User::factory()->create();
+        $helper = new ImportDatabaseHelper(User::class, ['email'], true);
+        $helper->getModel([
+            'email' => $user->email,
+        ]);
+        $user->delete();
+
+        // Act
+        $model1 = $helper->getModel([
+            'email' => $user->email,
+        ]);
+
+        // Assert
+        $this->assertSame($user->getKey(), $model1->getKey());
+    }
+
+    public function test_get_model_by_id_returns_model_for_id(): void
+    {
+        // Arrange
+        $user = User::factory()->create();
+        $helper = new ImportDatabaseHelper(User::class, ['email'], true);
+
+        // Act
+        $model = $helper->getModelById($user->getKey());
+
+        // Assert
+        $this->assertSame($user->getKey(), $model->getKey());
+    }
+
+    public function test_get_model_by_id_returns_null_for_not_existing_id(): void
+    {
+        // Arrange
+        $helper = new ImportDatabaseHelper(User::class, ['email'], true);
+
+        // Act
+        $model = $helper->getModelById(Str::uuid()->toString());
+
+        // Assert
+        $this->assertNull($model);
+    }
+
+    public function test_get_model_by_id_caches_result(): void
+    {
+        // Arrange
+        $user = User::factory()->create();
+        $helper = new ImportDatabaseHelper(User::class, ['email'], true);
+        $helper->getModelById($user->getKey());
+        $user->delete();
+
+        // Act
+        $model1 = $helper->getModelById($user->getKey());
+
+        // Assert
+        $this->assertSame($user->getKey(), $model1->getKey());
+    }
 }