Tax year 2026

1099 vs W-2 Estimator

Compare take-home as a contractor versus a W-2 employee under 2026 federal rules.

Federal estimate for tax year 2026 using IRS Rev. Proc. 2025-32 figures. Not tax advice. State tax is omitted.

1099 contractor

Gross$90,000.00

Self-employment tax$12,716.60

Federal income tax$9,571.17

Take-home$67,712.23

Gross$90,000.00

Employee FICA$6,885.00

Federal income tax$10,970.00

Take-home$72,145.00

Employer FICA (extra cost)$6,885.00

Employer total cost$96,885.00