1099 vs W-2 for Locum Tenens
The same headline number describes two very different jobs. What the employer half of FICA, unpaid weeks, self-funded cover and lost unemployment eligibility are actually worth.
Employment status · 12 min read
Guides
Ten guides written for locum tenens physicians, PAs, NPs and CRNAs on 1099 contracts — not for travel nursing or travel therapy, where the tax structure is completely different. Every factual claim is sourced to the Internal Revenue Code, the IRS, the SSA or a state revenue department. We take no agency money.
Self-Employment Tax Explained for Locum Physicians
Why 15.3% is not really 15.3%, what the 92.35% multiplier is doing, where the Social Security base stops and why your marginal cost per shift falls mid-year.
Taxes · 11 min read
Should a Locum Form an S-Corp?
The mechanism in one paragraph, the real saving in numbers, the reasonable-compensation problem, and the states where the election costs more than it saves.
Business structure · 14 min read
Estimated Quarterly Taxes for Locums
Four dates, two safe harbours, and the reason a perfectly-settled April balance can still carry an underpayment penalty.
Taxes · 11 min read
Deductible Business Expenses on Assignment
What is deductible, the 50% meals limit, the per diem substitution rule, the tax-home requirement and the deductions that will not survive an audit.
Taxes · 13 min read
Locum Malpractice & Tail Coverage Basics
Occurrence versus claims-made, who buys the tail, what it costs, and the contract clause that leaves you personally exposed years after the assignment ends.
Risk · 12 min read
Highest-Paying States for Locum Physicians 2026
One identical $336,000 contract run through all 51 US tax codes for 2026. The full table, and why the spread is smaller than the recruiter pitch suggests.
Market data · 10 min read
How to Read a Locum Tenens Contract
Sixteen clauses worth arguing about before you sign, from cancellation windows and travel caps to restrictive covenants and the malpractice schedule.
Contracts · 14 min read
Solo 401(k) vs SEP-IRA for Locums
2026 limits, the 20%-of-net-profit arithmetic that trips everyone up, and why the solo 401(k) usually wins for a locum who does not work all year.
Retirement · 12 min read
The Locum Tenens Benefits Gap
Health cover, own-occupation disability and retirement, priced honestly against what an employed contract includes — and why deducting the disability premium is a mistake.
Benefits · 12 min read
Start with the numbers
Every guide here points back to the same place: the locum tenens take-home calculator. Put your own contract rate in and see what it is worth after 2026 self-employment tax, federal and state income tax and the expenses you carry.