工具 · W-2 → 1099 税

自由职业的税务冲击，用数字说话

在美国从雇员转为自雇，意味着要缴纳两部分工资税、失去雇主福利，并每季度向 IRS 缴款。这是它真正的代价——以及你需要多收多少费才能保持收入不变。

Last updated: June 2026

Moving from a W-2 employee role to 1099 independent contractor or freelance work changes your tax situation substantially, beyond just the different way you're paid. The headline shift: as a W-2 employee, your employer pays half of your Social Security and Medicare (FICA) taxes and withholds the rest from your paycheck; as a 1099 contractor, you're responsible for the full self-employment tax yourself, since there's no employer to split it with.

How it's calculated

US self-employment tax is currently 15.3% on net self-employment earnings up to the Social Security wage base (12.4% Social Security + 2.9% Medicare), versus the 7.65% an employee pays directly (with the employer matching the other 7.65% invisibly). There's also an additional 0.9% Medicare surtax above certain high-income thresholds. Self-employed individuals do get to deduct half of the self-employment tax and can deduct business expenses that a W-2 employee generally cannot, which partially offsets the gap — but rarely closes it entirely.

Why it matters

Beyond the tax rate difference, a 1099 role typically also means no employer-subsidized health insurance, no employer retirement match, no paid time off, and no unemployment insurance eligibility funded by employer payroll tax — all real components of total compensation that need to be replaced out of a higher gross rate to actually break even. Freelancers also generally must make quarterly estimated tax payments rather than having tax withheld automatically, and underpaying can trigger IRS penalties.

Common pitfalls

Comparing a 1099 hourly/day rate directly to a W-2 salary's equivalent hourly rate without adjusting for the lost employer tax match, benefits, and paid leave dramatically understates how much more a contract rate needs to be to leave you financially whole. Forgetting to set aside money for quarterly estimated taxes is the most common practical mistake new freelancers make, often leading to a painful bill (and possible penalty) at tax filing time.

401(k) 匹配 + 雇主的健康保险缴款。

联邦 + 州合计，叠加在自雇税之上。粗略估算。

测算我的自由职业报价 → 退出准备度
美国估算，非税务建议。忽略 QBI 抵扣、标准抵扣、附加 Medicare 税和各州差异——真实数字需要注册会计师（CPA）。其他国家对自雇的处理非常不同。

Frequently asked questions

How much more should I charge as a 1099 contractor?
Enough to cover the employer half of payroll tax (7.65%), the benefits you lose, and business expenses. To match a $100,000 W-2 salary you typically need to bill around $120,000+ as a 1099 contractor — the calculator shows your exact target.
What is self-employment tax?
The 15.3% combined Social Security (12.4%, capped) and Medicare (2.9%, uncapped) tax on net earnings — covering both the employee and employer halves. Half of it is deductible against income tax.
How much should I set aside for 1099 taxes?
A common rule is 25–30% of net income for federal self-employment plus income tax, more in high-tax states. You generally pay it in quarterly estimated payments to the IRS to avoid penalties.
W-2 vs 1099 — which takes home more?
At the same headline number, a 1099 contractor takes home less — they pay both halves of payroll tax and lose employer benefits. 1099 only wins when the rate is meaningfully higher, which is exactly what this calculator quantifies.