As others have said, it really needs to be per project. There may be some projects where frustration and resentment can creep in. For example, when the work i

As others have said, it really needs to be per project. There may be some projects where frustration and resentment can creep in. For example, when the work is all design/static content or heavy programming. Perhaps the best way to do this is treat it like a company. Your friend gets a reasonable finder's fee or percent of sales for bringing in the business. Someone else might have a better number but I would think 5-8%. When writing project estimates, you each add the hours it will take to complete your respective tasks. Track your hours in detail (I like to use Klok, but there may be better) and when the project is complete get paid accordingly. If you both come in under, then perhaps consider splitting the 'profits' 50/50. I think this type of structure accommodates the variation of skill requirements in web projects and will also ensure that you both are getting what you deserve.