Freelancer vs Angestellter: Vollständiger Leitfaden
Understanding the True Cost of Employment
When comparing contractor and employee compensation, most people only look at the headline salary or hourly rate. However, the true financial picture is far more complex. Employees receive benefits that contractors must fund themselves, including health insurance, retirement contributions, paid time off, and various forms of insurance coverage.
Self-Employment Tax Explained
In the United States, contractors pay self-employment tax at 15.3%, covering both employer and employee portions of Social Security (12.4%) and Medicare (2.9%). Employees only pay half (7.65%), with their employer covering the other half. A contractor earning $75,000 pays approximately $11,475 in self-employment tax.
Health Insurance Considerations
Employer-sponsored health insurance is one of the most valuable benefits of full-time employment. The average employer contribution toward family coverage exceeds $14,000 per year. Contractors must purchase their own coverage through the individual market or ACA exchanges, often paying significantly more.
Retirement Savings Differences
Employees often receive employer matching contributions to 401(k) plans, typically 3-6% of salary. A $75,000 employee with a 5% match receives $3,750 in free retirement savings annually. Contractors can use SEP-IRA or Solo 401(k) plans, but every dollar comes from their own pocket.
Making the Right Choice
The decision between contracting and employment depends on individual circumstances including risk tolerance, career goals, tax situation, and lifestyle preferences. Use this calculator to run scenarios with your actual numbers.