W-2 vs 1099 Equivalent Rate Calculator

Find out what hourly rate you need to charge as an independent contractor (1099) to match your W-2 employment salary and benefits.

Time & Benefits
Required 1099 Hourly Rate
W-2 Annual Gross
W-2 Total Value (with benefits)
Required 1099 Annual Gross
Estimated Billable Hours/Yr

Calculates the 1099 rate needed to match a W-2 job's total compensation, accounting for self-employment tax (15.3%), lost benefits, and unbillable freelance hours.

Why 1099 Rates Must Be Higher

As a 1099 independent contractor, you are responsible for both the employee and employer portions of payroll taxes (Self-Employment Tax, typically ~15.3%). Additionally, you do not receive W-2 benefits like paid time off, health insurance premiums, or 401(k) matching.

To calculate an equivalent rate, this tool accounts for:

  • The additional 7.65% self-employment tax burden
  • The estimated value of lost W-2 benefits (often 20-30% of base salary)
  • Overhead expenses (software, equipment, travel)
  • Unbillable administrative time (invoicing, marketing, finding clients)

Your true break-even 1099 rate can easily be 40-50% higher than your W-2 hourly wage.