May I ask how the calculation works? For $75/hr (to take California as an example) you have ~$105k after tax; subtract ~$5k for insurance and you're left with $100k. Whereas for $75k/year you're left with $56k/year after tax. Meaning that when you're on salary, you're pocketing 56% of the money you would as a freelancer. The only way I can make sense of this is if it's freelancers expect to bill around 25h/week... is that normal? And what happens if you have a job where both sides actually expect you're going to bill the full 40h? Is it normal for people to lower their rates in that case, or do they still base it on the 25h?