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Contractor vs Employee Calculator

$120K salary vs $80/hr freelance — which is actually more? The answer isn't what you think.

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How to Use This Calculator

Which Pays More? tab

Enter an employee salary and a contractor hourly rate. The calculator adds hidden employee benefits (health insurance, 401k match, PTO, bonus) and deducts contractor costs (self-employment tax, health insurance, business expenses). You'll see which option gives more net income — and the equivalent rate needed to match.

What Rate to Ask? tab

Enter your current salary and your benefits package. The calculator shows exactly what hourly rate you need as a contractor to match your current net pay — and a higher rate to match total compensation including benefits.

The Formula

Employee Total Comp = Salary + Health Insurance + 401k Match + PTO Value + Bonus
Contractor Net = (Rate × Hours × 50 weeks) − SE Tax − Income Tax − Health − Expenses

The hidden value of employee benefits is typically 20-40% on top of salary. A $120K salary with standard benefits has a total comp value of $145K-$165K. Most people dramatically underestimate this gap.

Example

Rachel — Product Designer, Bay Area

Rachel earns $120K/year and got offered a contract role at $80/hr. She thought she'd make more.

Employee total comp$157,200
Employee net income$93,400
Contractor net ($80/hr)$79,100
Rate to match$95/hr

At $80/hr, Rachel would actually earn $14,300 less per year. She needed $95/hr just to match her salary net income — and $110/hr to match total compensation. She negotiated $105/hr and went independent.

FAQ

Health insurance ($7K-$15K/yr employer contribution), 401k match (3-6% of salary), PTO (15-25 days), annual bonus (5-15%), disability insurance, life insurance, and professional development budget. The total typically adds 20-40% to your base salary.
As an employee, your employer pays half of FICA (7.65%). As a contractor, you pay both halves (15.3%). Additionally, contractors must pay quarterly estimated taxes and cover their own health insurance — costs that are invisible to employees because the employer handles them.
This calculator models 1099 (independent contractor) vs W-2 (employee). Corp-to-Corp (C2C) through your own LLC/S-Corp can save on self-employment tax through the S-Corp election strategy, but adds complexity and compliance costs. Consider C2C if you earn $80K+ as a contractor.
Financially, only if your rate exceeds the breakeven shown in the calculator. Beyond money: contractors gain flexibility, project variety, and potential tax deductions. But they lose stability, paid time off, and employer-sponsored benefits. The calculator gives you the financial floor — the lifestyle decision is yours.

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