Employee or self-employed?
Forfettario ↔ employee 2026

Same work, two paths: what remains, what it costs, what is missing.

Net pay as an employee (with your municipality) and as a self-employed person under the regime forfettario (with your activity) side by side – plus the cost to the client, equivalent revenue, TFR and social protection. Calculated neutrally, without a recommendation.

Calculated with the rules and values of tax year 2026 and the same calculation engines as the net salary and forfettario calculators.

How the comparison works
Employeeas in the net salary calculator

Annual gross under the contract including the 13th (and possibly 14th) monthly salary, up to €122,295.

Monthly salaries
More details (optional)
Type of employment
Dependants
Self-employed under the regime forfettarioas in the forfettario calculator, ongoing year

Amounts actually received (freelancers including the 4% INPS surcharge, rivalsa); up to €100,000.

Social security

With your own professional fund (e.g. engineers, lawyers) the comparison is not possible – please use the forfettario calculator.

Tax rate

Which expenses count?
Comparison 2026

How the comparison works

👔 1. Employee

The employee’s INPS contributions, IRPEF after deductions and the regional and municipal surcharges are deducted from gross pay; tax-free amounts are added. The same calculation engine as in the net salary calculator is used.

🧾 2. Self-employed (forfettario)

Revenue multiplied by the coefficient of your activity gives the income; INPS contributions and 15% (or 5%) substitute tax are deducted. An ongoing year is calculated with the same engine as in the forfettario calculator. Your business expenses are deducted on top.

⚖️ 3. A fair comparison

Besides net pay, the comparison shows what the client pays (employer’s cost versus revenue), which revenue or which gross gives the same net, the TFR and social protection – without judging which is better.

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