HR & finance · Free calculator

Contractor vs. Employee Calculator

Compare the fully-loaded cost of a W2 employee against a 1099 contractor at equivalent skill level. Includes burden, benefits, and risk premium math.

Disclaimer: Educational only — not legal, tax, or HR advice. Industry medians sourced from BLS, SaaS Capital, OpenView SaaS Benchmarks, and SBA Office of Advocacy. Your situation may differ materially.

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$95,000
30%

Taxes + benefits + equipment + overhead.

$95.00
1,200
3
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Formula used

Cost comparison

Contractor wins below break-even hours (typically 1,200–1,600). Employee wins above, with the bonus of dedicated focus, IP capture, and brand investment.

Employee = Salary × (1 + burden) · Contractor = Rate × Hours
Typical employee burden
25–35%
Contractor break-even
~1,300 hrs/yr typical
Full-time hours
~2,080
Productive employee hrs
~1,700 after PTO
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When contractor wins

Project-bounded work, specialized skill gap, fluctuating demand, no long-term IP ownership needs. The classic case: '12-week migration project' — pay a contractor $50K, finish in 12 weeks, done. Hiring an employee for the same work costs $50K AND keeps paying after.

When employee wins

Ongoing work, deep product knowledge accumulating, brand/culture matters, training investment pays off, IP must be owned cleanly. Most early-stage hires should be employees — contractor turnover and rate inflation eat the savings within 18 months.

The misclassification cliff

If you set hours, supply equipment, integrate them into a team — they're W2 regardless of what the contract says. The IRS uses a 20-factor test; getting it wrong triggers back-payroll-taxes + penalties (often 100%+ of the underpayment). Don't optimize around classification.

FAQ

What about benefits I'd skip with a contractor?

Already in burden — typical $8K–$15K/yr health, $4K match, etc. Burden % captures all of it. The clean math is loaded cost vs. contractor invoice.

Does contractor save on management?

Often the opposite. Contractors need scoping docs, weekly check-ins, and clean handoffs that employees don't. Budget 5–10% extra management time for contractor work.

What about staffing agencies (W2-of-record)?

Adds 30–60% markup over contractor rate — but you get W2 compliance, payroll, benefits, and easier off-ramping. Cost-wise usually a wash with hiring direct.

How this calculator is built

Independently maintained

Written by Sam Doshi and the RevenueLab editorial team. We don't sell the data feeds this tool is built on.

Sourced from primary data

Benchmarks come from public AdSense / Stripe / IRS disclosures and reader-submitted data — never third-party "$X per view" claims. Full methodology.

Last reviewed

June 2026. We re-check every figure on the platform on a rolling quarterly cycle.

Editorial standards

See our editorial policy and disclaimer. Results are estimates, not advice.