HR & payroll · Free calculator

Contractor vs Employee Cost Calculator

Compare the real annual cost of a W-2 employee versus a 1099 contractor — taxes, benefits, overhead, and the break-even hourly rate.

Short answer

Contractor vs Employee Cost Calculator

$19,800Contractor costs MORE by

Break-even: the contractor beats the W-2 below $64.00/hr at 1800 hours, or below 1,536 hours at $75.00/hr. At near-full-time hours the W-2 usually wins on cost but loses on flexibility. The legal catch: if the role looks like employment (set hours, your tools, your direction), the cheaper 1099 option may not be available at all.

How it's calculated: W-2 loaded $115,200 vs 1099 at $135,000. Adjust the inputs below to recalculate for your own numbers.

Disclaimer: Estimates only — not legal, tax, or payroll advice. Pay rules vary by state, contract, and collective agreement; confirm figures with your payroll provider, CPA, or employment counsel.

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90,000
28

Taxes + benefits + overhead. See our payroll burden calculator.

75
1,800
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Formula used

1099 vs W-2

The W-2 number must include employer taxes, benefits, insurance, and overhead — typically 1.2–1.4× salary. The contractor number is clean but carries no loyalty, no control, and (if misclassified) serious penalty exposure.

W-2 = salary × (1 + burden%); 1099 = rate × hours; break-even rate = W-2 loaded ÷ hours
Typical W-2 markup
1.25–1.4×
Contractor premium
1.3–1.6× salary-equivalent
Misclassification back-taxes
+ penalties
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  data-calculator="contractor-vs-employee-cost-calculator"
  data-title="Contractor vs Employee Cost Calculator"
  data-query="salary=90000&burdenPct=28&contractRate=75&contractHours=1800"></script>

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Source: [Contractor vs Employee Cost Calculator — RevenueLab](https://www.revenuelab.fyi/contractor-vs-employee-cost-calculator) (2026).

Worked example: $90K salary vs $75/hr contractor

Loaded W-2 cost is $115,200. The contractor at 1,800 hours costs $135,000 — $19,800 more, but with zero benefits admin, instant exit, and no idle-time cost. Drop the need to 1,200 hours and the contractor is $90,000 — $25,200 cheaper. The break-even sits at 1,536 hours: above that, hire; below it, contract.

  • Contractors set their own hours and use their own tools — that is the legal test, not the invoice.
  • A W-2 hire's first-year cost includes recruiting and ramp, not in this comparison.
  • Many teams blend: W-2 core, contractor surge capacity.

FAQ

Is it cheaper to hire a contractor or an employee?

Below roughly 1,200–1,500 hours a year, contractors usually cost less because you pay only for output. At full-time hours, a W-2 employee at market salary typically costs 15–30% less than the equivalent contractor.

Why do contractors charge so much more per hour?

They pay both sides of FICA (15.3%), their own benefits, unpaid bench time, and business overhead. A $75/hr contractor nets roughly what a $55–60/hr W-2 equivalent costs.

What is worker misclassification?

Treating an employee as a 1099 contractor. If the IRS or state finds behavioral control (set hours, supervision) and financial dependence, you owe back employer taxes, interest, and penalties — and possibly benefits.

When should I convert a contractor to an employee?

When the hours approach full-time, you need schedule control, the work is core to the business, or the relationship has run long enough to look permanent. Conversion also locks in loyalty the open market can't.

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 editorial review

Reviewed on a rolling quarterly cycle. Dated reviews are published on the methodology record for each calculator.

Editorial standards

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

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