The Overhead consumed by SSB will vary with different Bandwidths and SCS configurations. The following are the main factors involved in SSB overhead calculation.
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The sum of the Number of PSS, SSS, and PBCH Resource elements (Fixed Values)
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Number of SSBs in a frame(Changes based on configuration)
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Total Resource blocks (Variables), Total number of slots per frame(Variables)
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Total Number of symbols(Fixed Values)
In more simple words, you need to calculate the total number of resource elements being used by SSBs in a frame and then divide it by the complete available resources in the frame.