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Tom moved from England and kept his employer. He is on the books in Spain as an autónomo and sends them one invoice a month. The arrangement is unusually generous: they pay him for his holidays, they pay him when he is ill, and there are no other clients to quote for, chase or invoice, so an eight hour day is eight hours of work he gets paid for. He wants 2.500 € a month for himself and rents a desk at a coworking place.

Wants to keep2.500 € a month, net
Business expenses1.800 € a year, mostly the desk
Working day8 hours, 5 days a week
Billable100 % of that
Time offPaid by the client, so he enters 0 days holiday, 0 bank holidays, 0 sick
ComunidadAndalucía

He invoices 45.452 € over the year, of which 5.744 € is social security, and he has all 2.080 hours of a full working year to bill it in.

His rate: 21,85 € per billed hour.

That is half what Marta needs on the previous page, for more money in his pocket, and none of the difference is about the work being worth less. It is entirely that somebody else is paying for the holidays, the sick days and the unbillable hours.

Open the calculator with Tom's figures