Calculator

Employment vs. contractor: company cost comparison

Enter employment salary, contributions, benefits and actual working time. The calculator shows the monthly company cost and derives a comparable contractor hourly rate and retainer.

HPP

Employment cost

Gross base salaryKč Employment bonusKč

Total gross salary / month—

Employer contributions [%]%

Employer contributions / month—

Gross salary including employer contributions / month—

Employment benefits (sport card, housing, pension contribution etc.) / monthKč Meal allowanceKč State subsidy for the employeeKč

Total company cost / month—

HPP

Actual working time (employment)

Working days excluding public holidays / yeardní Working hours / dayh

Working-hour fund / year—

Holiday days / yeardní

Working-hour fund after holiday / year—

Doctor visits, sickness and other employer-paid non-working time / yearh

Working-hour fund after paid leave / year—

Actual employment working time

Per year [h]—

Monthly average—

Employment company cost for:

One hour—

1 MD (8 hours)—

160 hours worked—

OSVČ

Contractor for the same work

Recommended hourly rate—

1 MD (8 hours)—

Recommended monthly retainer

—— hours worked

160 hours worked—

Based on the same company cost per actual employment hour. Set any extra amount for your own risk, equipment or liability in the standalone contractor calculator.

Living costs, commuting and your effective rate

How much is left after living costs, and how much time does work take in total? One MD always means 8 hours, regardless of your working day length.

Your location and commute

Your net employment income / monthKčEnter average take-home income including net bonuses. Time and travel savings are shown immediately; personal rates need your income first. Housing and living costs in this location / monthKčFor example rent, utilities, food and other living expenses. Commute time — one wayminMultiplied by 2 for the outward and return journeys. Commute cost — one wayKčMultiplied by 2 for the outward and return journeys. Commuting days / monthdaysLeave blank for an automatic average based on working hours. Enter your own days for hybrid work, or 0 for home office. The automatic average uses the day length, holiday and paid leave entered above. Can you work during the commute? Yes treats work during travel as part of your entered working hours, capped at the total working hours. The same time is never counted twice.

Costs and time with commuting

Based on the net employment income you enter.

Income before living and travel costs / month—

Left after housing and living costs / month—

Hourly rate after living costs, before travel—

Commuting days used / month—

Return commute time / day (× 2)—

Return commute cost / day (× 2)—

Travel time / month—

Travel cost / month—

Of which work during travel / month—

Total work and travel time / year—

Commuting vs. home office

Both scenarios use the same income, working hours and local living costs. Home office removes commuting. Saved time can be used for extra work or leisure; any extra income is not included.

Commuting vs. home office
Monthly comparison	With commuting	Home office
Left after living and travel costs	—	—
Travel cost / month	—	—
Total work and travel time	—	—
Overall effective hourly rate	—	—
Effective MD (8 hours)	—	—

Less time travelling / month—

Potential additional working hours / month—

More time for work or leisure / year—

Travel money saved / month—

Travel money saved / year—

Effective hourly rate = (income − living costs − travel costs) ÷ (working hours + travel time − work during travel). With zero time the rate is undefined (—); negative amounts show a shortfall.

Same budget, different engagement model

Monthly company cost

Scenario	HPP	Contractor retainerlong-term trusted collaboration	Contractor hourly
160 hours worked	—	—	—
80 hours worked + two weeks of holiday	—	—	—
0 hours worked + four weeks of holiday	—	—	—

Employment and the recommended retainer remain the same in months with holiday. The hourly contractor model is reduced in proportion to worked hours.

The monthly amount is not the whole story

What the comparison reflects

Employment

Greater certainty and minimal business risk.
The employer handles administration with public authorities.
Typically easier access to loans, predictable sickness and unemployment support, and a higher pension.
Holiday, public holidays, doctor visits and paid leave remain a company cost even when no work is performed.
Less flexibility for tax planning and designing one’s own long-term financial security.

Contractor

Without material additional risk, the hourly contractor cost should match the average company cost of an actual employment hour.
No work means no invoice. Employment cost includes holiday, public holidays, doctor visits and part of sickness absence.
The company typically does not pay contributions, meal allowances, sport cards, travel expenses or severance pay — subject to the agreement.
The agreement can be tailored and ended under its terms.
The contractor bears more risk: potential penalties, liability, unpaid invoices and their own tax, health, social and sickness insurance.