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W-2 vs. 1099 Pay Comparator

Compare an employee offer with contract work after payroll tax, expenses, and benefits.

Compare the whole arrangementA higher contractor rate may need to cover taxes, downtime, expenses, and benefits.

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W-2 estimated advantage$13,454
W-2 comparable value$64,410
1099 comparable value$50,956
1099 gross revenue$63,840
Difference per month$1,121

Simplified comparison uses 7.65% employee payroll tax and 15.3% self-employment tax on 92.35% of net earnings. Federal and state income tax are intentionally excluded because they generally affect both options.

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UNDERSTAND THE RESULT

How Much More Should a 1099 Job Pay?

Build a defensible contractor rate from taxes, benefits, business expenses, downtime, and billable hours—not a magic percentage.

Read the guide

What this estimate includes

This calculator is designed for a quick planning comparison, with every important assumption visible. It includes:

  • W-2 salary plus the benefits value you enter
  • Contract revenue based on billable hours and working weeks
  • Simplified federal payroll/self-employment tax and contractor expenses

How the calculation works

1099 comparable value = revenue − expenses − (92.35% of net business earnings × 15.3%); W-2 comparable value = salary − 7.65% payroll tax + benefits

Results update as you type. Rounding happens for display; calculations use the full values entered. A real statement, pay stub, contract, or account agreement may use different timing and rules.

A worked example

A $38 contractor rate at 35 billable hours for 48 weeks creates $63,840 in revenue before expenses and simplified self-employment tax.

Important limitations

This is an educational estimate, not financial, tax, legal, or employment advice. It cannot account for every local rule, fee, benefit, deduction, compounding convention, or personal circumstance. Use it to understand direction and scale, then verify an important decision with the relevant employer, lender, account provider, or qualified professional.

Frequently asked questions

Why exclude income tax?

Income tax depends on your full household situation and generally applies to both arrangements. Leaving it out keeps the employment structure comparison focused.

How do I value benefits?

Use employer contributions for health coverage and retirement, paid leave you would otherwise forgo, and other benefits you would need to replace.

Reviewed August 17, 2026. We review formulas and explanations for clarity. If you spot a problem, please tell us.