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Matching a Salary as a Contractor Takes More Than the Same Hourly Rate

An employee is paid for 2,080 hours and works about 1,880 of them. Billing only the worked ones needs a 10.6% uplift just to break even.

Hourly

Annual

Paid hours a year

Contractor equivalent

to match, per billed hour

Every pay period

Employee against contractor

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How the calculation works

62,400 a year — over how many hours? paid hours worked 1,880 200 off as an employee   62,400 ÷ 2,080 = 30.00 an hour as a contractor   62,400 ÷ 1,880 = 33.19 an hour A 10.6% uplift just to break even, before benefits, sick days or gaps between contracts. The usual working figure is nearer 1.5×, not 1.1×.

How to Use This Tool

Enter an hourly rate or an annual salary and everything else follows. The hours and weeks are editable because the standard assumptions do not fit everyone.

Where 2,080 comes from

40 hours a week times 52 weeks. It is a convention rather than a fact, and it quietly assumes that paid leave and public holidays are working time — which is true for an employee, because they are paid for them.

So an employee on 30 an hour earns 62,400, and the days they spend not working are already inside that number.

Some employers use 2,088 hours (365 days ÷ 7 × 40, allowing for the odd days) and some payroll systems use 2,086.67. The differences are under half a per cent and they matter only when reconciling a payslip to the decimal.

Biweekly is not semi-monthly

These are routinely confused and they produce different cheques:

  • Semi-monthly — twice a month, 24 payments a year. On 62,400 that is 2,600.00 each, and pay dates land on the same dates every month.
  • Biweekly — every two weeks, 26 payments a year. That is 2,400.00 each, and pay dates drift through the month.
  • Four-weekly — 13 payments, 4,800.00 each. Not monthly, despite feeling like it.

Biweekly also produces two months a year with three pay dates, which is a well-known source of confusion when budgeting against monthly bills.

62,400 a year, two schedules semi-monthly ×24 2,600.00 biweekly ×26 2,400.00 Same annual pay, cheques 200 apart. Biweekly also gives two months a year with three pay dates, which breaks monthly budgeting.
The number of periods is the whole difference, and it is easy to assume wrongly.

The contractor conversion

"I earn 30 an hour, so I will charge 30 an hour" is the most expensive mistake in going independent. Three separate things have to be recovered.

  1. Unpaid time off. 15 days of leave and 10 public holidays is 200 hours. Billing only the remaining 1,880 needs 33.19 an hour to reach the same 62,400 — a 10.6% uplift on its own.
  2. Unbillable time. Finding work, quoting, invoicing, chasing payment, admin, training. Fifteen per cent is optimistic for most independents; a quarter is common.
  3. Benefits and employer costs. Pension or retirement contributions, health cover, insurance, equipment, sick pay, and the employer share of payroll taxes. Twenty per cent of salary is a conservative placeholder and it varies enormously by country.

Stacked up, the widely used rule of thumb is that a contractor needs roughly 1.5 times the employee hourly rate to be in the same position — and the calculation here shows why that is arithmetic rather than greed.

What this cannot include

Tax is deliberately absent. Rates, thresholds, allowances and the treatment of self-employment differ by country, by region, by filing status and by year, and a built-in figure would be wrong for almost everyone. Everything here is gross.

Also missing: overtime rules, bonuses, equity, shift premiums, pension matching thresholds, and the value of employment protection. Some of those favour employment strongly and none of them appear in an hourly rate. This is arithmetic, not financial advice.

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Frequently Asked Questions

How do you convert an hourly rate to an annual salary?
Multiply by 2,080 — 40 hours times 52 weeks. So 30 an hour is 62,400 a year. The convention counts paid leave and public holidays as working time, which is correct for an employee because they are paid for them.
What is the difference between biweekly and semi-monthly pay?
The number of payments. Semi-monthly is twice a month, 24 a year, so 62,400 pays 2,600.00 each time. Biweekly is every two weeks, 26 a year, paying 2,400.00. Biweekly also produces two months a year with three pay dates.
What hourly rate do I need as a contractor to match my salary?
More than your employee rate. Deducting 15 days' leave and 10 holidays leaves 1,880 billable hours instead of 2,080, so matching 62,400 needs 33.19 an hour — a 10.6% uplift before unbillable time or benefits. Adding those, roughly 1.5 times is the usual working figure.
Why is 2,080 the standard number of hours?
It is simply 40 times 52. Some employers use 2,088 or 2,086.67 to account for the odd days in a year, but the differences are under half a per cent and only matter when reconciling a payslip exactly.
Is four-weekly pay the same as monthly?
No. Four-weekly is 13 payments a year and monthly is 12, so on 62,400 the cheques are 4,800.00 and 5,200.00. Budgeting a four-weekly income against monthly bills is where this goes wrong.
Does this include tax?
No, deliberately. Rates, thresholds, allowances and the treatment of self-employment vary by country, region, filing status and year, so a built-in figure would be wrong for almost everyone. Every number here is gross.

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