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I generally budget in 48 weeks a year of actual billable time. When it's crunch time and salaried aren't making any extra, (even bonuses factored in, which generally suck), I'm making an extra $1000-2000 a week; that's fine by me. I'm happy to put in the extra effort and earn a bit more.

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My last job had 32 days of vacation and about 10 days of public holidays, plus sick days but I was WFH so never took any. This was normal for a senior position in my geo.

So while I might choose to work 48 weeks a year if extra money was on the table, for any kind of rate calculations I would count 43-44 weeks a year as being equivalent to a good salaried position.

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