1. The game and the trip
2. Your season and costs
Enter your numbers, or load the example, then click Calculate.
Your pay
Where a trip's money goes
| Item | Amount |
|---|
Season, after tax
| Item | Amount |
|---|
How far is too far?
Same fee and games per trip at other round-trip distances.
| Round-trip miles | Kept per trip | Hours | Pay per hour |
|---|
What a second game is worth
Same drive, more games on the same trip.
| Games per trip | Kept per trip | Hours | Pay per hour |
|---|
How it works, and what it leaves out
- Kept per trip = games × fee − assignor cut − round-trip miles × real cost per mile − trip expenses.
- Hours = hours on site (first game plus extra per additional game) + round-trip miles ÷ driving speed. Pay per hour = kept ÷ hours.
- Lowest fee = (target rate × hours + driving + trip expenses) ÷ (games × (1 − assignor cut)).
- Taxable profit = fees − assignor cut − mileage deduction (miles × IRS rate) − trip expenses − yearly costs. Self-employment tax = 15.3% × 92.35% of profit; income tax = your rate × (profit − half of SE tax).
- Take-home = cash after real costs − self-employment tax − income tax.
- Not modelled: state tax, the qualified business income deduction, the Social Security wage cap, rainouts and cancellations, gear bought mid-season. Contractor status depends on your league.
Common questions
How much should a referee or umpire charge per game?
It depends on the league, but the number that matters is pay per hour after the drive. Enter the fee, the hours from arrival to departure, the round-trip miles and what driving really costs you, and the tool shows what you keep per hour and the lowest fee that reaches your target rate.
Why do doubleheaders and tournaments pay better per hour?
The drive, parking and setup are paid once per trip, not once per game. The tool shows pay per hour for one to four games on the same trip so you can see how much a second game is worth.
Why are there two mileage rates?
Driving costs you real money per mile (fuel, wear, depreciation). The IRS standard mileage rate is a separate figure that sets the tax deduction, and it is usually higher. The tool uses the real cost for your cash and the IRS rate for your tax, which is why you enter both. Look up the current IRS rate before filing.
Do officials pay self-employment tax?
Most game officials are paid as independent contractors, so net profit is generally subject to self-employment tax of 15.3% on 92.35% of profit, plus income tax. The tool estimates both from the rate you enter. Whether you are a contractor or an employee depends on your league; ask a tax professional.
What does the assignor fee mean?
Many leagues book officials through an assignor or an online platform that keeps a percentage or charges a fee. Enter it as a percentage of the game fee.
What does this leave out?
State and local tax, the qualified business income deduction, the Social Security wage-base cap, meals, equipment you buy mid-season, cancellations and rainouts, and anything that makes your fee vary by game. Enter an average fee.
Is my data uploaded?
No. Everything runs in your browser tab. There are no accounts.
Is this tax or financial advice?
No. It is arithmetic over the numbers you enter. Check it against your own records and a tax professional before relying on it.