1099 vs W-2 · California

1099 vs W-2 Calculator California — $100K Salary

Compare take-home pay for a $100K salary in California after federal income tax, state tax, self-employment tax, and the QBI deduction. Find your breakeven 1099 hourly rate.

Compare Your Offers

$
$/hr

Default: 40 hrs/week

Default: 52 weeks/year

Breakeven Hourly Rate

The minimum 1099 rate to match your W-2 offer

$49.27/hr

Side-by-Side Comparison

1099 pays more

Difference: $19,699.13 per year

W-2

$73,512.58

1099

$93,211.71

Tax Breakdown

Gross Income
W-2$100,000.00
1099$135,200.00
Federal Income Tax
W-2$13,614.00
1099$14,388.12
FICA / Self-Employment Tax
W-2$7,650.00
1099$19,103.15
California State Tax
W-2$5,223.42
1099$8,497.02
QBI Deduction
W-2N/A
1099-$22,129.68
Total Tax
W-2$26,487.42
1099$41,988.29
After-Tax Income
W-2$73,512.58
1099$93,211.71

Qualified Business Income (QBI) deduction: up to 20% of 1099 net business income — a tax advantage unique to independent contractors.

$100K Salary in California — Pre-computed Comparison

W-2 gross income: $100000.00

W-2 after-tax income: $73512.58

W-2 total tax: $26487.42

W-2 effective tax rate: 26.0%

W-2 federal tax: $13614.00 (13.6% effective)

W-2 state tax (California): $5223.42

1099 gross income: $135200.00

1099 after-tax income: $93211.71

1099 total tax: $41988.29

1099 effective tax rate: 31.0%

1099 self-employment tax: $19103.15

QBI deduction: $22129.68

Breakeven hourly rate: $49.27

Conclusion: 1099 is better by $19699.13