Employee vs Contractor Comparison (B2B)

Compare net income as employee vs contractor for the same company cost.

Sole proprietorship, LLC, corporation, freelancer with 2025 and 2026 taxes, social security and deductible expenses.

Total annual cost the company is willing to pay (incl. social security contributions)
Contractor Type
Tax Year
Choose your EFKA category based on how much you would like to contribute to your pension.
%
Percentage of other expenses (excluding EFKA) you can deduct from turnover (operating costs, accounting fees, rent, equipment, etc.). EFKA is calculated and shown separately.

Employee vs Contractor Examples 2026

Based on 2026 tax rates, Sole Proprietor (Block Invoice), 15% expenses, 0 children, age 31+

€30,000 budget - which is better?

Employee: €20,447 vs Contractor: €21.867 (+€1,420)

€50,000 budget - which is better?

Employee: €33,023 vs Contractor: €35.445 (+€2,422)

€70,000 budget - which is better?

Employee: €44,712 vs Contractor: €47.823 (+€3,111)

€100,000 budget - which is better?

Employee: €61,426 vs Contractor: €64.290 (+€2,864)

€50,000 IKE vs Block Invoice?

IKE: €32,100 vs Block Invoice: €35.445 (+€3,345)

When is employment better?

Job security, benefits, lower admin burden. Break-even at ~€25.000

Use the calculator above for personalized comparisons with different expenses, entity types, or family situations.