W-2 Employee vs 1099 Contractor Calculator
Compare estimated take-home value, payroll taxes, expenses and benefits under W-2 and 1099 work.
Official rules and scope
2026 rules reviewed September 11, 2026. Eligibility questions are deliberately shown instead of inferred from income alone.
IRS worker classification · IRS self-employment tax · IRS Publication 15
Compare employee and contractor economics
The calculator estimates 2026 federal income tax, employee payroll tax, contractor self-employment tax, business expenses, benefits and an optional simplified QBI deduction. It solves for the contractor gross revenue that approximately matches the entered W-2 after-tax value.
Classification is not a choice
The IRS examines behavioral control, financial control and the relationship of the parties. A contract or favorable calculator result cannot turn an employee into an independent contractor. File Form SS-8 when an IRS determination is needed.