> Also, recognize that while the pay may be higher, if you're in the US you also are on the hook for 8% payroll tax that your employer would normally pay on you

> Also, recognize that while the pay may be higher, if you're in the US you also are on the hook for 8% payroll tax that your employer would normally pay on your behalf. You are on the hook for more than just that. Federal, state and often county taxes (gross receipts, business licenses) will need to be paid. Plus you will need to acquire health insurance, fund your retirement, pay for needed business expenses, etc. Not to mention, most contracts you sign, will require that you also carry some form of business insurance (errors and omissions for example). All these things will slice and dice your hourly rate down severely.