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Contractor versus Payroll Cost Calculator

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The loaded year vs the day rate Per productive day — the honest unit Updated July 2026
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The loaded year, opened up

The comparison, line by line

Where the answer flips

The contractor’s bill climbs with every day bought; the loaded employee year doesn’t care. The crossing is the workload where hiring starts to win. Hover to explore.

Three versions of “a day of work”

Deciding it well

How we calculate

What is included

The employee’s real year is base × (1 + burden) plus seat overhead — and the honest unit is the per-productive-day figure: that total over roughly 230 working days times the productive share, because leave, training and internal load are paid but don’t ship. The contractor costs the day rate times only the days you’d actually buy. With the ramp chip on, the employee’s first months bill half-productive and your management hours are priced at your rate — the two costs the salary line never shows.

What is estimated or left out

Retention, institutional knowledge and equity upside argue for the employee; flexibility and instant seniority argue for the contractor — none of it prices into a year-one number. And one legal note that isn’t optional: a “contractor” who works like an employee — your hours, your tools, your direction, indefinitely — is an employee in the IRS’s and many states’ eyes (California’s ABC test is the strict version), and misclassification bills arrive with penalties attached. The instrument prices the year; classification is a lawyer’s morning.

The formula, in plain words
employee year = salary × (1 + burden) + seat overhead per productive day = employee year ÷ (230 × productive share) contractor year = day rate × days bought + ramp: months × loaded/12 × 0.5 + management hours × your rate

Common questions

Is a $700/day contractor really cheaper than a $110k employee?
Often, at partial workloads. The $110k employee is ~$144k loaded, which is $800+ per productive day once real availability is counted — while 120 days of the contractor bill $84k. The contractor stops winning when the workload approaches a full year: past the break-even this page prints, the salary is the bargain.
What does an employee actually cost beyond salary?
US employer burden starts at 7.65% payroll tax and lands at 22–30% all-in with health insurance, retirement match, unemployment and workers’ comp — plus $5–8k a year of seat overhead and a ramp period at half productivity. The rule of thumb “salary times 1.25 to 1.4” exists because it keeps being true.
When does misclassification become a problem?
When the “contractor” works under your direction, on your schedule, with your tools, indefinitely and only for you. The IRS looks at behavioral and financial control; California’s ABC test is stricter still. Back taxes, benefits and penalties make it the most expensive payroll savings there is — structure the relationship, not just the invoice.

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