Rates worked out by comparing against an equivalent employee's hourly salary leave out the employer-paid costs — insurance, pension, unbillable time — that quietly shift onto the freelancer. A legal presumption threshold due in 2027 has also given the conversation a reference point it did not previously have.
Work backward from what you need to keep, not forward from what feels reasonable to charge. Add up income tax and the mandatory health-insurance contribution on your profit, disability insurance (AOV) if you're covering yourself against it, often 8–15% of revenue, pension savings since none of that happens automatically for you, and ordinary business costs. Then divide by billable hours, not calendar hours — most freelancers only manage 1,000 to 1,300 billable hours a year once admin, acquisition time, holidays and sick days come out of roughly 1,800 working hours. That math routinely lands well above what an equivalent employee earns per hour, which is normal, not greedy — you're covering benefits an employer would otherwise be paying on top of your salary. There's a legal reference point worth knowing about, not using as a target: a law introducing a presumption of employment below €38 an hour passed both chambers of parliament in 2026 and is expected to take effect January 2027 — below that line, a client has to prove you're genuinely self-employed if challenged. It isn't in force yet, but it's a sensible floor to keep in mind. Beyond that, the actual number depends entirely on your sector and experience level.