2026 Hourly to Salary Conversion Calculator: FLSA Overtime & W-2 Pay
Calculate your exact annual gross income and weekly paycheck. Model FLSA time-and-a-half overtime, compare W-2 job offers, estimate take-home pay after payroll taxes, and forecast 1099 contractor rates.
How to Calculate Your Annual Gross Income & Weekly Paycheck
Five modes, one tool. Follow these eight steps to convert hourly wages into salary equivalents, compare job offers, model employer costs, or plan contractor income — all in under two minutes.
Click one of the five tabs at the top of the calculator: Standard, Overtime, Offer Compare, Employer Cost, or Contractor. Each mode changes the input fields to match the scenario you need.
Mode selector at top of inputs panelType your base hourly pay rate in the Hourly Wage ($) field. This is your pre-tax rate before any overtime or bonuses. The default is $25/hour — adjust it to match your actual or proposed rate.
Enter your hours per week (default: 40) and weeks worked per year (default: 52). Reduce weeks for unpaid time off — for example, 50 weeks means 2 weeks unpaid vacation.
Switch to the Overtime tab to enter regular hours, overtime hours per week, and the OT multiplier (usually 1.5×). The calculator separates base pay from overtime premium in the results.
Use the Offer Compare tab to pit an hourly role (Job A) against a salary offer (Job B). Enter the annual salary plus any signing bonus to see which job pays more overall.
Hit the red Calculate Conversion button. The results panel instantly updates with your annual, monthly, biweekly, and weekly equivalents, plus a visual breakdown chart and data table.
The results dashboard shows 4 KPI cards (annual, monthly, biweekly, verdict), an income mix bar chart, a detailed pay breakdown table, and a scenario grid with weekly/daily/net estimates.
Click Download Report for a professional PDF summary or Share on WhatsApp to send your results instantly. Use Clear to reset all fields and start a new scenario.
Use the Standard tab first to get your baseline annual salary equivalent, then switch to Overtime to see how extra hours change the picture. Finally, use Offer Compare to evaluate any salary offers against your current hourly role. Download a PDF report for each scenario to compare them side by side.
Hourly vs. Salary: FLSA Exemptions, W-2 Benefits, & 1099 Taxes
Before converting your hourly rate to a salary equivalent, it helps to understand the federal laws that govern how workers are classified, paid, and protected. Here are the three essential topics.
Hourly workers are paid a set rate for each hour worked. If you work 45 hours in a week, you get paid for all 45 — and under federal law, hours beyond 40 are typically paid at 1.5× your regular rate (time-and-a-half). Your paycheck varies from week to week based on actual hours logged.
Salaried workers receive a fixed annual amount divided into equal pay periods (usually biweekly or semi-monthly), regardless of how many hours they work in a given week. A $52,000 salary means you receive roughly $2,000 per biweekly paycheck whether you work 38 hours or 48.
Neither structure is inherently better. The right choice depends on your industry, overtime frequency, benefits package, and personal financial goals. This calculator helps you see the true math behind both so you can make an informed decision.
| Factor | Hourly Worker | Salaried Worker |
|---|---|---|
| Pay Structure | Paid per hour worked; varies each pay period | Fixed annual amount divided into equal pay periods |
| Overtime Eligibility | Almost always eligible (non-exempt under FLSA) | Often exempt if salary ≥ $684/week + duties test |
| Income Predictability | Variable — depends on hours scheduled | Stable — same paycheck every period |
| Schedule Flexibility | Typically set shifts; tracked by clock-in/out | Often more flexible; output-based expectations |
| Benefits Access | May be limited for part-time hourly roles | Usually includes health, 401(k), PTO, etc. |
| Upside for Extra Work | OT premium pays more for extra hours | Unpaid extra hours dilute effective hourly rate |
| FLSA Category | Usually non-exempt | Often exempt (if salary + duties tests met) |
| Best For | Workers who value overtime pay and shift predictability | Workers who value income stability and benefits packages |
The Fair Labor Standards Act (FLSA) is the federal law that establishes minimum wage, overtime pay, and child labor standards for employees in the United States. Enforced by the Department of Labor's Wage and Hour Division, it applies to most private-sector and government employers.
The FLSA's overtime provision requires employers to pay non-exempt employees at least 1.5× their regular rate for all hours worked beyond 40 in a workweek. This is the "time-and-a-half" rule that directly affects how our Overtime Mode calculates your total annual earnings.
However, certain employees are exempt from overtime. To qualify for exemption under the Executive, Administrative, or Professional (EAP) categories, an employee must pass all three tests:
Who is NOT exempt (and therefore IS entitled to overtime)? Most hourly workers, plus salaried workers earning below the $684/week threshold, regardless of their job title. Note: some states like California, New York, Colorado, and Washington have higher salary thresholds than the federal floor — always check your state's requirements.
Special categories: Teachers, lawyers, doctors, and outside sales employees can be exempt regardless of salary level. Computer employees have a separate hourly exemption rate of $27.63/hour (or $684/week salaried). These exceptions are set by statute, not DOL regulation.
| Exemption Category | Salary Minimum (2026) | Key Duties Test | OT Required? |
|---|---|---|---|
| Executive | $684/week ($35,568/yr) | Manages department/team; directs 2+ employees; has hiring authority | No (exempt) |
| Administrative | $684/week ($35,568/yr) | Office/non-manual work related to business operations; exercises independent judgment | No (exempt) |
| Professional | $684/week ($35,568/yr) | Requires advanced knowledge in a field of science or learning; prolonged education | No (exempt) |
| Computer Employee | $684/week or $27.63/hr | Systems analyst, programmer, software engineer; applies specialized IT knowledge | No (exempt) |
| Outside Sales | No minimum salary | Makes sales or obtains orders away from employer's place of business | No (exempt) |
| Highly Compensated | $107,432/year | Performs at least one exempt duty from Executive, Admin, or Professional categories | No (exempt) |
| Non-Exempt Worker | Below threshold or fails duties test | Does not meet any of the above category requirements | Yes — 1.5× after 40 hrs |
The distinction between a W-2 employee and a 1099 independent contractor affects everything from taxes to benefits to legal protections. The IRS uses a three-factor test — Behavioral Control, Financial Control, and Relationship of the Parties — to determine which classification applies.
For workers, the biggest impact is taxes. W-2 employees split FICA taxes 50/50 with their employer (each pays 7.65%), and the employer withholds income tax automatically. A 1099 contractor pays the full 15.3% self-employment tax themselves, plus must make quarterly estimated tax payments to the IRS. This is why our Contractor Mode includes an expense/tax reserve field — to model your true take-home realistically.
| Factor | W-2 Employee | 1099 Independent Contractor |
|---|---|---|
| Tax Withholding | Employer withholds federal/state income tax + FICA automatically | Nothing withheld — you pay quarterly estimated taxes yourself |
| FICA / SE Tax | 7.65% employee share (employer pays other 7.65%) | 15.3% self-employment tax (both halves) |
| Benefits | Health insurance, 401(k) match, PTO, workers' comp, unemployment | No employer-provided benefits — you arrange and pay for your own |
| Work Control | Employer controls when, where, and how work is done | You control your methods, schedule, and tools |
| Business Expenses | Generally not deductible (post-2018 TCJA) | Deductible on Schedule C (home office, equipment, mileage, etc.) |
| Reporting Form | W-2 (any amount of wages) | 1099-NEC (if paid $600+ during the year) |
| Job Security | Employment protections, unemployment insurance eligibility | No unemployment benefits; contract can end per terms |
| Income Potential | Limited by salary/hourly rate and employer policies | Unlimited — set your own rates, take multiple clients |
| Retirement Plans | Employer 401(k) with possible match | Solo 401(k), SEP-IRA, SIMPLE IRA (higher contribution limits) |
The IRS evaluates three categories to determine whether a worker is an employee or independent contractor. No single factor is decisive — the IRS looks at the entire relationship:
- Behavioral Control — Does the business control how the work is done? Training, specific instructions, and set schedules suggest employee status.
- Financial Control — Does the worker have significant investment in tools? Unreimbursed expenses? Opportunity for profit or loss? These suggest contractor status.
- Relationship Type — Written contracts, benefits, permanency, and whether work is a key business activity. Employee-type benefits = employee.
- Common Mistake — A contract stating "independent contractor" does not override the actual working relationship. The IRS looks at facts, not labels.
- Misclassification Risk — Employers who misclassify W-2 employees as 1099 face back taxes, penalties, and interest. Workers can file Form SS-8 with the IRS.
- DOL Uses Different Test — The DOL applies the "economic reality" test: "Is this worker economically dependent on the hiring entity?" This is broader than the IRS test.
5 U.S. Wage Case Studies: From Overtime Rules to Contractor Rates
See how real hourly wages convert to annual salary equivalents across five common American jobs — from warehouse floor to tech desk. Click any card to expand the full breakdown with KPIs and key takeaway.
Pro Tips: Negotiating Job Offers & Maximizing Time-and-a-Half Pay
Knowing your numbers is half the battle. These 15 actionable tips — sourced from career coaches, HR professionals, and IRS guidance — will help you negotiate smarter, maximize overtime income, and price contractor work correctly.
DON'T Use national averages without adjusting for your local cost of living.
Target raise: 15% uplift → $76,544/year
Anchor ask: 20–25% uplift → $79,872–$83,200
Base: $28 × 40 × 52 = $58,240
OT: $42 × 5 × 52 = $10,920
True annual: $58,240 + $10,920 = $69,160
Your hourly rate: $30/hr
Base 40-hr annual: $30 × 40 × 52 = $62,400
Gap to close: $72,000 − $62,400 = $9,600
OT rate: $30 × 1.5 = $45/hr
Weekly OT needed: $9,600 ÷ $45 ÷ 52 = 4.1 hrs/wk
DON'T Assume the deduction applies to state income tax — it's federal only.
→ 160 regular + 16 OT hrs = 160 × $25 + 16 × $37.50 = $4,600
Worker B: Works 50 hrs one week, 40 the next (alternating, 4 weeks)
→ 160 regular + 20 OT hrs = 160 × $25 + 20 × $37.50 = $4,750
DO Ask HR: "Will this reclassification affect my overtime eligibility under the FLSA?"
DO Use our calculator to see your base-only annual income (set OT hours to 0) — that's your real budget number.
Employer FICA (7.65%): +$6,120
Health insurance: +$6,000/yr
Retirement match (4%): +$3,200
PTO value (3 weeks): +$4,615
Total cost to replace: $99,935
True hourly (÷ 2,080): $48.05/hr
DO Track your billable ratio for 3 months to find your real number, then price accordingly.
DON'T Wait until April to deal with taxes. You'll face penalties AND a massive lump-sum payment.
Schedule C deductions: −$12,000 (home office, equipment, insurance, mileage)
Taxable SE income: $78,000
SE tax saved: $12,000 × 15.3% = $1,836
DO Factor in the value of employer 401(k) match — a 4% match on $80K = $3,200/yr of free money.
Apply these strategies using our calculator above. Try Standard, Overtime, and Contractor modes to see how each tip changes your real annual income.
FAQ: Take-Home Pay, Payroll Deductions, & Contractor Billing
Quick answers to the 15 most-asked questions about converting hourly pay to salary, overtime math, tax implications, and comparing job offers. Click any question to expand.
Multiply your hourly rate by the number of hours you work per week, then multiply by the number of weeks you work per year. The standard formula assumes 40 hours/week and 52 weeks/year:
Annual Salary = Hourly Rate × Hours/Week × Weeks/YearExample:
$25/hr × 40 hrs × 52 wks = $52,000/year
If you take unpaid time off, reduce the weeks. For example, 2 weeks unpaid vacation means 50 weeks: $25 × 40 × 50 = $50,000. Our calculator handles this automatically — just enter your actual weeks worked per year.
Divide your annual salary by the total number of hours you work in a year. For a standard full-time schedule, that's 2,080 hours (40 hours × 52 weeks):
Hourly Rate = Annual Salary ÷ Total Annual HoursExample:
$68,000 ÷ 2,080 = $32.69/hour
This gives your gross hourly equivalent before taxes. If you regularly work more than 40 hours (common for exempt salaried roles), divide by your actual annual hours to see your real effective rate — which is often lower than the standard calculation.
Yes — the "double-and-add-three-zeros" method gives a fast approximation for full-time workers:
~$40,000/year$35/hr → double it → $70 → add three zeros →
~$70,000/year
This assumes a 40-hour workweek and 50 paid weeks (close to 52 with holidays). It's accurate within about 4% — great for quick mental math during interviews. For exact numbers, use our calculator which accounts for your actual hours, weeks, and overtime.
2,080 hours
The number 2,080 is the standard annual work-hour total used by the U.S. government and most employers: 40 hours/week × 52 weeks/year = 2,080. It assumes full-time work with no unpaid absence.
In practice, most Americans work fewer hours due to holidays, sick days, and vacation. The average is closer to 1,800–1,950 actual hours depending on PTO policies. Our calculator lets you adjust weeks worked to model your real schedule, giving a more accurate conversion than the standard 2,080 assumption.
Overtime can significantly increase your total annual earnings beyond the basic calculation. Under the FLSA, non-exempt workers earn 1.5× their regular rate for hours worked beyond 40 in a workweek.
Total = (Regular Rate × 40 × 52) + (Regular Rate × 1.5 × OT hrs/wk × 52)Example: $30/hr with 5 hrs OT per week
Base:
$30 × 40 × 52 = $62,400OT:
$45 × 5 × 52 = $11,700Total:
$74,100/year — that's 18.75% more than base alone.
Use our Overtime Mode to see the exact split between base and OT premium, and compare it to any salary offer using Offer Compare.
Non-exempt workers are entitled to overtime pay (1.5× after 40 hrs/week). Exempt workers are not — they receive the same salary regardless of hours worked. Most hourly workers are non-exempt by default.
To be exempt under the FLSA in 2026, an employee must meet all three tests: (1) paid on a salary basis, (2) earn at least $684/week ($35,568/year), and (3) perform executive, administrative, or professional duties. A job title alone doesn't determine status — the actual work duties matter.
If you're unsure about your status, ask your HR department or check the DOL's overtime resources. Misclassification is common and you may be owed back overtime pay.
Under federal FLSA rules, overtime is calculated on a weekly basis only — it kicks in after 40 hours in a single workweek. Working 10 hours on Monday and 6 hours on Tuesday (16 total) doesn't trigger federal overtime if your weekly total stays under 40.
However, some states have daily overtime requirements that are stricter than federal law:
Alaska: OT after 8 hrs/day
Nevada: OT after 8 hrs/day (if hourly rate < 1.5× minimum wage)
Colorado: OT after 12 hrs/day
If you live in one of these states, your overtime calculation is more complex. Our calculator uses the standard federal weekly method — adjust manually if daily OT rules apply to you.
All figures are gross (pre-tax)
The annual salary, monthly, biweekly, and weekly amounts shown by our calculator are all gross income — before federal income tax, state income tax, Social Security (6.2%), Medicare (1.45%), and any other deductions like 401(k) or health insurance premiums.
For a rough net estimate, most U.S. workers can expect to take home approximately 70–78% of their gross pay, depending on tax bracket and state. Our calculator includes an optional net-pay estimate feature that applies a basic effective tax rate — but for precise numbers, consult a tax professional or use IRS Form W-4 withholding tables.
Absolutely. Base salary is only one component of total compensation. The average U.S. employer spends an additional 30–40% of salary on benefits including health insurance, retirement contributions, PTO, and payroll taxes.
When comparing an hourly role to a salaried offer, factor in these items:
401(k) match (4% on $65K): $2,600/year in free money
Employer FICA share: 7.65% of salary ($4,973 on $65K)
Paid vacation (2 weeks): equivalent to $2,500 at $65K
Total hidden value:
~$18,508 or +28.5%
Use our Employer Cost Mode to see the full burden cost, or our Offer Compare Mode to evaluate two roles with different benefits structures.
No — same tax rate
Overtime is not taxed at a higher rate. It's a common misconception. Overtime earnings are taxed exactly the same as regular income — they're added together and taxed based on your total annual income and tax bracket. The confusion arises because a big paycheck with OT may have more taxes withheld, but this evens out when you file your annual return.
2026 Update: There is a proposed federal provision that could allow eligible workers to deduct a portion of overtime earnings (up to $12,500 single / $25,000 joint) from federal income tax. This doesn't change the rate — it reduces the taxable amount. Monitor IRS updates for the final status of this provision.
Convert both to the same unit — either total annual compensation or effective hourly rate — and include all components: base pay, overtime potential, bonuses, benefits value, and unpaid time off.
Rate × Hrs/Wk × Weeks + OTStep 2: Add benefits value of salaried role:
Salary + Insurance + 401k Match + PTO ValueStep 3: Divide each total by actual expected hours to get effective rate
Step 4: Compare effective hourly rates, not just the headline numbers
Our Offer Compare Mode automates this — enter the hourly role as Job A and the salary offer (with bonus) as Job B, and the calculator shows you which one pays more annually.
Your minimum acceptable salary should equal your current total annual earnings (base + overtime + any shift differentials) plus the value of any benefits you're gaining or losing. If you currently earn overtime regularly, that income disappears when you go exempt-salaried.
Minimum Salary ≥ (Hourly Rate × 40 × 52) + (Annual OT Pay) + (Lost Benefits Value)Example: $28/hr, avg 5 OT hrs/wk, currently no health insurance
Base:
$28 × 40 × 52 = $58,240OT:
$42 × 5 × 52 = $10,920New employer health insurance value:
−$8,000 (benefit gained)Minimum salary:
$61,160 ($69,160 − $8,000 benefit offset)
Run your exact numbers through our calculator's Overtime Mode to see your true current annual income, then use that as your negotiation floor.
It depends on whether your time off is paid or unpaid. For salaried workers, PTO doesn't change the annual salary — you get paid the same regardless. For hourly workers, unpaid time off directly reduces your annual income.
$25 × 40 × 52 = $52,000With 50 weeks (2 weeks unpaid):
$25 × 40 × 50 = $50,000With 48 weeks (4 weeks unpaid):
$25 × 40 × 48 = $48,000Difference: Each unpaid week costs you
$1,000
In our calculator, set the Weeks Worked/Year field to reflect your actual paid weeks. If you receive 2 weeks paid vacation, keep it at 52. If those weeks are unpaid, change to 50. This is one of the most commonly overlooked factors in hourly-to-salary comparisons.
A 1099 rate is not directly comparable to a W-2 salary because contractors absorb costs that W-2 employers cover. To find the equivalent W-2 salary, subtract the employer-covered costs from the 1099 gross income:
$55/hr × 32 billable hrs × 50 wks = $88,000Subtract SE tax (7.65% employer share):
−$6,732Subtract self-paid insurance:
−$5,400Subtract retirement (no match):
−$3,200W-2 equivalent:
~$72,668 salary with benefits
The rule of thumb: multiply a W-2 salary by 1.3–1.4× to get the equivalent 1099 rate (or divide your 1099 rate by 1.35 to get the W-2 equivalent). Our Contractor Mode calculates this precisely using your actual billable ratio and expense reserve.
Because you work more hours than you bill. Most freelancers can only bill 60–80% of their total working hours. The rest goes to client acquisition, invoicing, bookkeeping, email, proposals, continuing education, and admin tasks. These non-billable hours are real work time that dilutes your effective rate.
$60/hrTotal work hours:
40/weekBillable hours:
30/week (75% utilization)Weekly revenue:
$60 × 30 = $1,800Effective rate:
$1,800 ÷ 40 = $45/hr — that's 25% less than the billing rate
Factor in self-employment tax (15.3%) and self-funded insurance, and the gap widens further. Our Contractor Mode separates billable from non-billable hours and applies your tax reserve to show the true effective rate — which is the number you should use when comparing to W-2 offers.
Try entering your specific numbers into the calculator above — the results dashboard answers most questions better than any FAQ. Use different modes (Standard, Overtime, Offer Compare, Contractor) to model your exact scenario.
Legal Disclaimer & Editorial Standards: YMYL Compliance
USFinanceCalculators.com is a YMYL (Your Money or Your Life) platform. We hold ourselves to the highest standards of transparency about what our calculator does, what it does not do, and how we're funded.
All results from this Hourly to Salary Conversion Calculator are mathematical estimates for planning and educational purposes only. They do not constitute personalized financial advice, tax advice, legal advice, or employment guidance. MAFHH INTERNATIONAL LTD is not a licensed financial advisor, CPA, attorney, or employer. Always consult a qualified professional before making decisions about job offers, salary negotiation, overtime claims, or tax filings.
Converts hourly wages to annual, monthly, biweekly, and weekly salary equivalents using standard U.S. formulas. Calculates overtime premiums at 1.5× for non-exempt workers under FLSA rules. Compares two job offers and models 1099 contractor effective rates.
All computations use Big.js arbitrary-precision arithmetic to eliminate floating-point rounding errors in financial calculations.
Does not calculate actual tax withholding, account for your specific employer's payroll deductions, factor in state-specific overtime rules (e.g., CA daily OT), model shift differentials or variable pay, or produce legally binding wage documents.
The calculator cannot replace a CPA for tax questions, an employment attorney for wage disputes, or an HR professional for benefits valuation.
MAFHH INTERNATIONAL LTD — a technology and data publishing company. Not a bank, lender, broker, RIA, CPA firm, insurance company, or law firm. We build calculator tools; we do not provide financial services or originate any financial products.
Funded exclusively by Google AdSense display advertising. We earn zero referral fees, zero commissions, and zero lead-generation revenue. No financial product provider pays us anything. Ad placement has no influence on calculator formulas or results.
Every calculation runs 100% client-side in your browser. Your hourly rate, salary figures, and all inputs are never transmitted to our servers, stored in any database, or shared with third parties. We have zero access to the numbers you enter.
All educational content, pro tips, salary examples, and FAQ answers are written by our editorial team using publicly available government data. Content is never sponsored, ghostwritten, or influenced by advertisers. We maintain complete editorial control over every word on this page.
Methodology: IRS, DOL, & BLS Data Sources
Full transparency about where our numbers come from, which formulas we apply, and when we last verified every data point used in this calculator.
| Data Point | Source | Type | Reference | Last Verified |
|---|---|---|---|---|
| Standard Work Year (2,080 hrs) | U.S. Office of Personnel Management (OPM) | Federal | OPM Fact Sheet | Apr 2026 |
| FLSA Overtime Rules (1.5× after 40 hrs/wk) | U.S. Department of Labor — Wage & Hour Division | Federal Law | 29 U.S.C. § 207(a)(1) | Apr 2026 |
| FLSA Salary Exemption Threshold ($684/wk) | DOL Wage & Hour Division — Final Rule | Federal Law | DOL Salary Levels | Apr 2026 |
| Occupational Wage Data (examples) | Bureau of Labor Statistics — OEWS Program | Federal | BLS OEWS | May 2024 data |
| FICA Tax Rate (7.65% employee / 15.3% SE) | Internal Revenue Service (IRS) | IRS | IRS Topic 751 | Jan 2026 |
| Self-Employment Tax (Schedule SE) | Internal Revenue Service (IRS) | IRS | IRS SE Tax Guide | Jan 2026 |
| State Daily OT Rules (CA, AK, NV, CO) | Individual State Labor Departments | State Law | CA DLSE Overtime | Mar 2026 |
| Employer Benefits Cost (30–40% of salary) | Bureau of Labor Statistics — ECEC | Federal | BLS Employer Costs | Dec 2025 |
| Health Insurance Premiums | Kaiser Family Foundation (KFF) — Employer Survey | Research | KFF EHBS 2025 | Oct 2025 |
Annual Salary = Hourly Rate × Hours/Week × Weeks/Year
Default assumptions: 40 hours/week, 52 weeks/year (2,080 total hours). Users can override both fields. All sub-period amounts (monthly, biweekly, weekly, daily) are derived by dividing the annual figure by 12, 26, 52, and 260 respectively.
OT Pay = Hourly Rate × 1.5 × OT Hours/Week × Weeks/Year
Applied only to hours exceeding 40 per workweek per 29 U.S.C. § 207(a)(1). The multiplier is fixed at 1.5× (time-and-a-half). Double-time and state-specific daily OT rules are noted but not auto-calculated.
Effective Rate = Total Annual Compensation ÷ Total Annual Hours Worked
Used in Offer Compare and Contractor modes. For salaried exempt workers, total hours includes unpaid overtime (e.g., 50 hrs/wk × 52 = 2,600 hrs), which reduces the effective rate below the standard 2,080-hour calculation.
Net Rate = (Billing Rate × Billable Hrs) ÷ Total Hrs − SE Tax − Insurance − Expenses
Models the real take-home for independent contractors by separating billable from non-billable hours (default 75% utilization), deducting the 15.3% self-employment tax, and subtracting user-entered monthly insurance and business expense amounts.
Total Comp = Base Annual + Annual OT + Bonus + Benefits Value
Each offer is normalized to total annual compensation, then divided by actual expected annual hours to produce a comparable effective hourly rate. Benefits value (insurance, 401k match, PTO) is estimated from user inputs, not assumed.
All intermediate calculations use Big.js arbitrary-precision decimal arithmetic (not IEEE 754 floating-point) to prevent compounding rounding errors. Final display values are rounded to 2 decimal places for currency and 4 decimal places for hourly rates.
