年間稼働日数、税金、年金／401k、無給休暇を考慮し、フリーランスの日給を会社員の年収と比較。
| 項目 | 値 |
|---|
日給 → 年収: 総額 = 日給 × 請求可能日数。手取り = 総額 ×（1 − 税率%）− 年金拠出額。
年収 → 日給: 必要な日給 = 年収 ÷ 請求可能日数。従業員の待遇に合わせるには、有給休暇日数 ÷ 請求可能日数の分を上乗せして、無給の休みを織り込みます。
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