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US W2 vs 1099 Comparison Calculator

Compare W2 employment vs 1099 contracting compensation. Shows tax impact, benefits, and total cost to employer for each arrangement.

$

W-2 Employee

Gross Income
$75,000
Federal Income Tax-$16,500
Social Security (6.2%)-$4,650
Medicare (1.45%)-$1,088
Net Pay (Take-Home)
$52,763
Typical Benefits
health$8,000
dental$500
retirement$3,000
pto$5,000
Benefits Value+$16,500
Total Compensation
$69,263
Employer also pays ~7.65% in matching payroll taxes

1099 Contractor

Gross Income
$75,000
Self-Employment Tax (15.3%)-$10,597
Federal Income Tax-$14,234
Business Deductions (est.)-$5,000
Net Pay (Take-Home)
$50,169
Your Responsibility
✓ Health insurance (no employer match)
✓ Retirement savings (no match)
✓ Disability insurance
✓ Quarterly tax payments
✓ Professional development
Total Costs to Budget For
Health insurance (~$400-600/mo)
+ Medicare tax (2.9%)
+ Office supplies/software
You pay the full 15.3% self-employment tax (employer + employee)
Net Pay Difference
-$2,594
Employee earns more
Tax Difference
+$2,594
Contractor pays more in taxes

Key Differences

W-2 Advantages

  • ✓ Employer-provided benefits
  • ✓ Employer matches taxes
  • ✓ Stable income & job security
  • ✓ Unemployment insurance
  • ✓ Paid time off

1099 Advantages

  • ✓ Flexibility and independence
  • ✓ Multiple income streams
  • ✓ Business expense deductions
  • ✓ Tax-advantaged retirement plans
  • ✓ Higher earning potential

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