Headline rate versus take-home rate
A rate is a price, not a wage. Between the invoice and your bank account sit income tax and self-employment contributions, software and hardware, payment fees, insurance, and the hours you spend on admin, proposals and marketing that nobody pays for.
The calculator subtracts those layers in sequence so you can see which one hurts most. For most solo operators the biggest single deduction is not tax — it is non-billable time.
Using the net figure when you quote
Once you know your net hourly wage, you can work backwards: decide the take-home you need, add the deduction percentages, and derive the rate you must charge. That is a defensible number you can explain to a client, unlike a rate copied from a competitor's website.
Keep the assumption visible in your own records. If your non-billable share rises in a busy quarter, your effective wage drops even though your rate did not change.
表面报价与到手工资
报价是价格，不是工资。从开票到钱进账户之间，还隔着所得税与社保、软硬件、支付手续费、保险，以及没人付钱的行政、提案与营销时间。
计算器按顺序扣减这些层级，让你看清哪一项伤害最大。对多数单人经营者而言，最大的一笔扣减往往不是税，而是非计费时间。
把净收入用于报价
知道净时薪后，可以反推：先定你需要到手多少，加上各项扣减比例，得出必须报出的费率。这是能向客户解释得通的数字，而不是从同行网站上抄来的价格。
把假设留在自己的记录里。如果某个季度非计费占比上升，即使报价没变，你的实际时薪也会下降。