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🇺🇸 United States Tax year 2025

Salary vs freelance take-home calculator (USA)

Model W-2 pay vs 1099 self-employment with federal brackets, FICA/SE tax, optional state tax, and benefits.

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Interactive calculator

W-2 Employee

Average is 3-6% of salary

Employer share. Average ~$7,000-$8,500/yr

1099 Freelancer

For reference only

ACA marketplace avg $500-$700/mo

SEP IRA or Solo 401(k)

Software, coworking, equipment

Net (employee)
Net (freelance)
Line item W-2 Employee 1099 Freelancer
Tools & resources
Affiliate recommendations (banking, accounting, insurance) — links added when partnerships are live.

This page pairs a transparent tax stack with the numbers you can actually control: health premiums, retirement, and state bands. We bake in realistic defaults—then you tune the inputs to match your life.

Why headline salary numbers mislead

A $100,000 W-2 offer is not $100,000 of freely spendable cash. Employers remit 7.65% in FICA on your behalf for Social Security and Medicare (up to the annual wage base for Social Security). You see half on your pay stub; the company pays the other half—money you never touch but that still affects hiring budgets on the employer side. On the freelance column, Uncle Sam expects both halves from you through self-employment tax, with a mechanics tweak: you generally deduct one-half of self-employment tax before federal income tax. The net effect is rarely a straight 7.65% delta—especially when you cross standard deduction, credit cliffs, and state lines.

State tax is a shape-shifter

Nine states impose no broad-based individual income tax on earned wages, while high-tax coastal hubs can stack double-digit state plus local burdens on top of federal marginal rates. Our selector is a band estimator—fine for comparing scenarios, not for filing. If you need pinpoint accuracy, map your filing status, credits, and itemization to your state's department of revenue rules.

Benefits quietly tilt the scales

Employer-sponsored health coverage often hides $7,000–$9,000 of annual premium on the employer line. A generous 401(k) match is cash-equivalent comp you would otherwise fund from your freelance revenue. The calculator isolates cash in bank versus total comp so you can decide whether the trade is worth it for your risk tolerance, runway, and pipeline.

FAQ

Does this replace a CPA?

No. It is an educational model with rounding and simplifications (e.g., Additional Medicare surtax not modeled).

Why might my real paycheck differ?

Pre-tax deductions, credits, HSAs, RSU withholding, and locality taxes can all move the result.

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