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1099 vs W-2 Calculator

Compare a W-2 employee offer against an equivalent 1099 contractor / freelance role apples-to-apples, including SE tax, own health insurance, and unbillable hours.

FINANCE

Compare a W-2 employee offer against an equivalent 1099 contractor role apples-to-apples. Accounts for self-employment tax, health insurance you must buy yourself, retirement contributions, and unbillable hours.

Common rule of thumb: a 1099 rate should be 25-40% higher than equivalent W-2 hourly to break even after SE tax, benefits, and unbillable time. Full-time billable is at most ~1,800 hrs/yr for solo freelancers (rest is sales, admin, PTO). 1099 trade-offs: higher gross, no employer match, must self-fund retirement and health insurance, quarterly tax cash-flow friction.

Disclaimer: Federal income tax brackets are the same for both — this comparison focuses on FICA, benefits, and expenses.

1099 vs W-2 Calculator

Compare a W-2 employee offer against an equivalent 1099 contractor / freelance role. Apples-to-apples means accounting for self-employment tax, health insurance you must buy yourself, retirement contributions, and unbillable hours.

W-2 Employee Offer

Health insurance (employer share $7K-15K), 401(k) match, life insurance, dental, vision, PTO accrual.

1099 Contractor Offer

Full-time = 2,080 hrs/yr. Realistic billable for solo freelancers: 1,500-1,800 (rest is admin/sales/PTO).
Marketplace 2026 average: $7K-12K/yr for solo unsubsidized.
For reference - shifts comparison if W-2 offer includes a 401(k) match.
1099 Net (After SE Tax + Insurance)
$102,632
Gross revenue$135,000
− Business expenses$5,000
− SE tax (15.3%)$18,368
− Own health insurance$9,000
W-2 Total Compensation
$105,000
W-2 wins by
$2,368/yr

Common rule of thumb: a 1099 rate should be 25-40% higher than the equivalent W-2 hourly to break even after SE tax, benefits, and unbillable time. The federal income tax brackets are the same either way - this calc focuses on FICA / benefits / expenses. Does not include state unemployment insurance differences, workers comp, or quarterly tax cash-flow friction.

Frequently Asked Questions

What is the 1099 vs W-2 Calculator for?
Compare a W-2 employee offer against an equivalent 1099 contractor role apples-to-apples. Accounts for self-employment tax, health insurance you must buy yourself, retirement contributions, and unbillable hours.
How do I use the 1099 vs W-2 Calculator?
Common rule of thumb: a 1099 rate should be 25-40% higher than equivalent W-2 hourly to break even after SE tax, benefits, and unbillable time. Full-time billable is at most ~1,800 hrs/yr for solo freelancers (rest is sales, admin, PTO). 1099 trade-offs: higher gross, no employer match, must self-fund retirement and health insurance, quarterly tax cash-flow friction.
How accurate are my 1099 vs w-2 results?
Federal income tax brackets are the same for both — this comparison focuses on FICA, benefits, and expenses.
Is the 1099 vs W-2 Calculator free to use?
Yes - every calculator on WhichCalc is completely free with no signup, no usage limits, and no tracking on the calculation itself. Results display instantly in your browser and your inputs are never sent to a server. Bookmark the page if you use this calculator regularly.