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$100/hour * 40 hours * 50 weeks (fulltime) is $200k, not $100k -- that's where the doubling comes from. (2000 billable hours, roughly.)

If you're doing freelance, you also have to cover downtime, business development, benefits, and all the stuff that a normal employer might cover, so you would probably be prudent to charge more than ($YourSalary/2000) per hour.

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