On the contrary: My initial statement had nothing to do with price negotiation. All I was trying to assert was how the tax implications are when you do something yourself vs. when you subcontract.

Do it yourself: Miss out on that hours worth of salary

Subcontract: 2 times tax is paid.

Obviously this has implications on negotiation. This is exactly the reason why services are considered very expensive in the Nordics (as in 80USD to get your hair cut).

Note that this needs to be compared with a company getting their stuff fixed. Their contractor costs are fully deducted from their income.