Freelancer vs W-2 Employee Comparison

Compare take-home pay and understand the true cost of self-employment

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Your Information

$

Freelancer Deductions & Expenses

These deductions reduce your taxable income as a freelancer

$

Equipment, software, office, etc.

$

Annual premium (self-employed deduction)

$

Up to 25% of net earnings

W-2 Employee

Traditional employment

Gross Income$80,000
Federal Tax-$9,441
Social Security-$4,960
Medicare-$1,160
State Tax-$0
Total Taxes$15,561
Net Income$64,439

Effective tax rate: 19.5%

Freelancer / 1099

Self-employed contractor

Gross Income$80,000
Business Expenses-$10,000
Self-Employment Tax-$9,891
Health Insurance-$6,000
Retirement-$5,000
Federal Tax-$4,503
State Tax-$0
Total Taxes$14,393
Net Income$44,607

Effective tax rate: 18.0%

🎉 W-2 Employment Wins!

You'd keep $19,832 more per year as a W-2 employee

That's a 30.8% difference

Key Differences

W-2 Employee Advantages

  • ✓ Employer pays half of FICA taxes (7.65%)
  • ✓ Often includes benefits (health, 401k match)
  • ✓ Simpler tax filing
  • ✓ No quarterly estimated tax payments
  • ✓ Unemployment insurance eligibility

Freelancer Advantages

  • ✓ Deductible business expenses
  • ✓ Higher retirement contribution limits (SEP-IRA)
  • ✓ Health insurance premium deduction
  • ✓ Home office deduction
  • ✓ Flexibility in work arrangements

Disclaimer: This calculator provides simplified estimates for comparison purposes. Actual tax obligations vary based on many factors including state/local taxes, deductions, credits, and business structure. Consult a tax professional for personalized advice. W-2 calculation assumes no employer-provided benefits beyond standard FICA contribution.