⚠️ Same $100,000 gross as 1099 is actually $11,980 LESS take-home after taxes + lost benefits
The hidden cost: As a W-2 employee, your employer pays $7,650 in FICA tax on your behalf — you never see it. As 1099, you pay ALL of it yourself (15.3% total). This is why 1099 rates must be higher.