Result
Hourly = Annual Salary / (Hours per Week × 52) Annual = Hourly × Hours per Week × 52 Monthly = Annual / 12 Biweekly = Annual / 26 Weekly = Annual / 52

This calculates gross pay only. Take-home pay is significantly lower after federal and state income taxes, Social Security (6.2%), and Medicare (1.45%). See the Federal Tax Estimator for a net pay estimate.

Hourly from salary (salary A1, hrs/wk B1)
=A1/(B1*52)
Annual from hourly
=A1*B1*52
Monthly
=A1/12

Comparing Salary vs Hourly Jobs

When comparing a salaried offer to an hourly rate, the headline numbers rarely tell the full story. Benefits are often the biggest equalizer: health insurance, employer 401(k) matching, paid time off, and disability insurance can add $10,000-$25,000 of value on top of base salary at larger companies. Hourly workers, especially contractors, often pay for these themselves.

Overtime eligibility is another key difference. Hourly non-exempt workers under the Fair Labor Standards Act are entitled to 1.5x their regular rate for hours over 40 per week. Salaried exempt employees receive no overtime regardless of hours worked. In roles that regularly require 45-50 hours per week, this difference is financially significant.

Job security and income predictability also differ. Salaried employees typically receive a consistent paycheck regardless of slow business periods. Part-time hourly workers may experience variable hours and income. On the other hand, in-demand contractors can often negotiate higher rates precisely because they forgo stability.

Freelance and Contractor Rates

Freelancers and independent contractors generally need to earn 30-50% more than an equivalent salaried employee to achieve the same after-tax income. The reasons: self-employment tax (15.3% vs 7.65% for employees), no employer benefits, unpaid time for vacation and sick days, administrative overhead, and income variability.

A useful benchmark: multiply the equivalent salary by 1.4 and divide by 2,000 working hours to find a fair contractor hourly rate. A $75,000 salary equivalent becomes $75,000 × 1.4 / 2,000 = $52.50/hour. Anything below this and you're likely earning less than a salaried employee after all costs.

Frequently Asked Questions

Standard full time is 40 hrs/week × 52 weeks = 2,080 hours. Subtract approximately 10 paid holidays = roughly 2,000 productive hours. The federal government uses 2,087 hours as its standard for pay calculations. Most salary-to-hourly conversions use 2,080.
Biweekly = paid every 2 weeks = 26 paychecks per year. Semi-monthly = paid twice a month (1st and 15th) = 24 paychecks per year. Biweekly produces smaller but more frequent checks. Two months per year with biweekly pay have 3 paychecks — a nice windfall for savings or debt repayment.
No — this shows gross (pre-tax) pay only. Your take-home (net) pay is significantly less. For a $75,000 salary as a single filer, federal income tax, Social Security, and Medicare typically reduce take-home to roughly $56,000-$61,000 depending on your state. Use the Federal Tax Estimator on this site for a closer estimate.
Adjust for cost of living. A $90,000 salary in Austin, TX is not equivalent to $90,000 in San Francisco, CA. Cost of living indices (CNN Money Calculator, NerdWallet, Bankrate) let you compare purchasing power across cities. Also factor in state income taxes — moving from California (up to 13.3% state rate) to Texas (0%) on the same salary is a meaningful pay raise.