Employee vs freelancer
Compare approximate monthly net for the same gross / invoiced amount. Same tax engine as the dedicated calculators.
€
Pay periods per year
Only affects the employee side (12 vs 14 pay periods).
Employee net pay
Estimated net pay
€1,447.33
SS 11% + progressive IRS (no meal allowance, 0 dependents) · 14×
- Social Security (11%)
- €220.00
- Estimated IRS
- €332.67
Freelancer / recibos verdes
Estimated net after full IRS
€1,461.94
SS 21.4% on 70% (capped 12×IAS) · art. 31.º 75% taxable · progressive IRS
- Social Security
- €299.60
- Estimated IRS
- €238.46
- Cash after SS + 23% invoice withholding
- €1,240.40