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The "rule of thumb" that I've always heard is
salary/1000 = hourly rate
if you want to maintain your current lifestyle. That is,
if you make $80,000 as a full-time employee, you'd need to
charge $80/hour to maintain the same lifestyle as an
independent.
Note that when I made the transition, I had a popsicle's
chance in haties to charge rates based on that formula, so I
got what the market would bear and coped with it.
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