To reach the net of a €75,000 salary (about €45,351 a year), you need roughly €370 per day across 200 billable days — because a freelancer pays no pension or unemployment contributions.

Because freelancers skip pension and unemployment contributions. That lets a lower day rate reach the same net — so the figure only "matches" the salary on paper.

No. The same net amount buys a freelancer no paid leave, no sick pay, no state pension, and no safety net. A true like-for-like rate sits well above the pure break-even.

The full health and long-term care premium with no employer share, their own retirement provision, unpaid downtime, and business risk. You fund all of it from that same net.

The calculator defaults to 200 billable days a year — after vacation, illness, sales, and admin. Fewer days mean a higher day rate is required to match.

Financially it can be, if your day rate sits well above the break-even — enough to cover provision, downtime, and risk. The calculator shows that gap honestly, rather than just comparing net.