2899559 - How to maintain different cost rate(and pricing rate) for employee and contingent worker without using different Activity types.

There is a restriction that SAP delivers by default 20 activity types which can be used.
For some cases, there is requirement that different cost rate(and pricing rate) for employee and contingent worker can be maintained without using different Activity types. 
This is aimed to avoid duplicating Activity types.
E.g. for the same "Junior Consultant", there is need to only use T001 to maintain different cost rates(and pricing rates) for employee and contingent worker respectively.

 SAP S/4HANA Cloud Public Edition.

Utilize field "work item" to subdivide to more granular.  E.g. for the same Junior Consultant, maintain one work item for Junior Consultant(Employee) and maintain another work item for Junior Consultant(contingent worker).  Then we can maintain different cost rates and price rates for these 2 work items respectively.

activity types, cost rate, price rate, pricing rate, employee, contingent, external, work item, Service Cost Level , KBA , CA-CPD-SS , S/4HANA Public Cloud – Professional Service Projects , How To

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