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Compare freelancers with full-time employees.

Compare total costs of hiring a full-time employee vs. a freelancer/contractor, monthly and annually.

Wages/LabourVerifiable formulaYou can save and share results.

Comparing actual costs: permanent employees vs. freelancers

Full monthly and annual cost calculation including SSF PVD bonus VAT and WHT

It's for HR managers and business owners who have to decide on employment models.

Compare Freelancers With Full-time Employees Calculator

The Compare Freelancers With Full-time Employees Calculator estimates a cost estimation estimate for your scenario from the quantities, rates, period, units and other assumptions requested on the page. Replace the example values with your own freelancers with full time employees figures and recalculate after changing an assumption. Use it to compare scenarios, then verify any current rate or fee before acting.

Fill in the data of both permanent and freelance employees. The system will calculate the actual cost and show break-even analysis.

Fill in the information to compare income and benefits.

Employee.

Freelance contractor.

Formulas used

  • Employee cost/month = salary + SSF(5%) + PVD + benefits + (bonus x salary ÷ 12)
  • Freelancer cost/month = wages + VAT (if applicable) − WHT (if applicable)
  • WHT reduces the employer's burden by paying on behalf of the employer, the employer pays 3% less.

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Frequently asked questions

How much is the real cost of permanent staff higher than the salary?
Generally, the actual cost is higher than the salary approximately 15-30% when including SSF 5% PVD (if any) bonuses and other benefits such as salary 30,000 baht. The actual cost may be 35,000-40,000 baht
What is VAT 7% and WHT 3% for freelancers?
VAT 7% is VAT that registered freelancers VAT must add to the WHT debt return 3% is the tax deducted at the place of payment that the employer deducts from the wages before paying, making the freelancer receive less money 3%
Is it always cheaper to hire a freelancer than a regular employee?
Not always, depending on wages, hours and benefits. If the job requires high continuity and full-time, a permanent employee may be more valuable, while a project or temporary freelancer may be more suitable.
How is break-even calculated?
Break-even here is the point where the cost of a permanent employee equals the cost of a freelancer per month, calculated by comparing the annual cost of both, plus the SSF PVD bonus, to the monthly freelancer's hire.
Disclaimer: The results are estimates for preliminary decisions only. Tax and labor law consultants should be consulted before making a decision. VAT and WHT rates may change according to current legislation.

English calculator guide

How to use the Compare Freelancers With Full-time Employees Calculator

Use this page to test a specific freelancers with full time employees scenario. Enter your own values in the calculator above, review the units beside each field, and recalculate after changing an assumption. The result updates the compare freelancers with full-time employees estimate instead of relying on a generic example.

  1. Build a baseline freelancers with full time employees case with figures that match your situation.
  2. Run a second freelancers with full time employees case after changing the rate, period, quantity or other key assumption.
  3. Record the difference between the two freelancers with full time employees results and the input responsible for it.

Inputs for the freelancers with full time employees estimate

For this freelancers with full time employees calculation, check the quantities, rates, period, units and other assumptions requested on the page. The result is designed to show a cost estimation estimate for your scenario, not a guaranteed provider price or official decision.

How the freelancers with full time employees result is calculated

The calculator combines the entered quantities, rates and fixed costs to produce the displayed estimate. Reusing the same freelancers with full time employees inputs will produce the same estimate, which makes the page suitable for controlled scenario comparisons.

Checks for a freelancers with full time employees decision

Confirm any current rate, threshold or provider rule that could change the final amount. For freelancers with full time employees, Use the result to reconcile a payslip or plan take-home pay. Employer payroll rules, benefits, withholding and statutory contributions can change the final amount. Check the important inputs and any current provider or authority rules before using the result for a decision.

Language QA
Terminology, numeric values and calculator controls checked
Calculator scope
Cost estimation
Last English review
26 July 2026

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Creator and reviewer

Creator
Kamnuanlek editorial team
reviewer
Kamnuanlek recipe and resource review team
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