delvera

Open IT roles cost more than recruiting time. Check when the IT capacity you need can realistically become productive, what economic consequences a vacancy can have, and which capacity model fits your need and timeframe.

Delvera · Engineering Capacity

Permanent hire or external capacity - cost and break-even compared

Compare the estimated cost of comparable IT capacity: permanent hire, German freelancer, nearshore and offshore - including the break-even per model.

Role

Role

Permanent hire - running costs

Gross annual salary€75,000
Preset guidance value for the selected role. For an individual calculation, please use the actual target salary.
Flat employer cost surcharge21 %
Simplified assumption. Actual employer costs depend on contribution ceilings, health insurer, levies and accident insurance, among others.
Benefits & workplace / year€8,000
Equipment, licences, office, benefits.

Permanent hire - one-time costs

Recruiting cost (one-time)€15,000
Hardware & onboarding (one-time)€6,000

Available delivery days

Vacation days / year30 days
Avg. sick days / year11 days
Basis: 250 working days/year - standardised, state-independent model assumption.

External capacity - day rates

Freelancer (DE)€850
Nearshore€520
Offshore€410
External onboarding (one-time)€2,000
One-time internal briefing/setup effort.

Running cost per available working day

Only the running cost of the permanent hire per available day, versus the external day rates. One-time costs are reflected only in the chart.

Permanent hire
€472
Freelancer
€850
Nearshore
€520
Offshore
€410

Cumulative cost over time

One-time + running cost per model. Break-even = crossing point with the permanent hire.

€0€80,000€160,000€240,000€320,000€400,0000 mo.6 mo.12 mo.18 mo.24 mo.
Permanent hireFreelancerNearshoreOffshore
Freelancer
Break-even after ~50 delivery days (approx. 2.9 months); after that the permanent hire is cheaper.
At 209 delivery days: €59,900 more expensive than the permanent hire.
Nearshore
Break-even after ~400 delivery days (approx. 23 months); after that the permanent hire is cheaper.
At 209 delivery days: €9,070 cheaper than the permanent hire.
Offshore
No break-even: Offshore stays cheaper under the chosen assumptions.
At 209 delivery days: €32,060 cheaper than the permanent hire.
Cost at 209 comparable delivery days: permanent hire €119,750, freelancer €179,650, nearshore €110,680, offshore €87,690.
Availability: external capacity can often be available within ~10 working days, depending on requirements. Determine the time-to-fill of a permanent hire in the separate time-to-fill calculator. (Not included in the cost.)

Price is one criterion for the decision, but not the only one. A higher day rate can make economic sense when faster availability or specialisation is decisive. Permanent hiring and external capacity are not mutually exclusive and can be used in parallel. If urgency is unclear, the recruiting duration and vacancy cost calculators can help.

Discuss your project needs
How is this calculated?
  • Running cost per available working day: Running annual cost of the permanent hire (salary × (1 + surcharge) + benefits & workplace) divided by the actually available working days (working days minus vacation and sick days). One-time costs are not included here.
  • One-time vs. running costs: Calculated separately: one-time costs (recruiting, hardware, onboarding) set the starting height of the curve, running costs set its slope. Only this creates real break-even points.
  • External models: Day rate × delivered days, plus a one-time internal onboarding effort. No cost for vacation, sickness or holidays - only delivered days count.
  • Break-even: Crossing point of the cumulative cost curves: (one-time permanent − one-time external) ÷ (external day rate − effective cost/delivery day permanent). If the external day rate stays below the permanent's effective cost, there is no break-even.
  • Time basis: Delivery days → months via available delivery days per year ((250 working days − vacation − sick) ÷ 12). The 250 working days are a standardised, state-independent model assumption (2026: 252-254 days depending on the federal state).
  • Time-to-fill: Shown only as an availability note and not charged as a cost. The economic effect of the vacancy belongs in the time-to-fill calculator.

IT day rates - market comparison

Non-binding guidance values, net per 8-hour day, as of August 2026. Typical market ranges (what providers invoice in the German market), not an offer by Delvera GmbH.

RoleFreelancer DEEUR / dayNearshorevia German contract partnerOffshorevia German contract partner
Software Developer700 - 1,000420 - 620320 - 500
Software Architect800 - 1,250520 - 760400 - 620
Software Tester / QA600 - 900360 - 540300 - 440
DevOps Engineer750 - 1,150480 - 700360 - 560
Data Engineer800 - 1,150500 - 700380 - 580
AI / ML Engineer900 - 1,300550 - 800420 - 650
IT Project Manager800 - 1,150500 - 700380 - 580
Product Owner / Product Manager800 - 1,100500 - 680380 - 560
UX/UI Designer600 - 900400 - 580320 - 480
Agile Coach850 - 1,150500 - 720380 - 580
Scrum Master750 - 1,050450 - 650340 - 520
PMO600 - 850380 - 540300 - 460
SAP Consulting / Development900 - 1,400650 - 950480 - 800
ServiceNow Consulting / Development850 - 1,400600 - 950440 - 800
Salesforce Consulting / Development850 - 1,350600 - 900440 - 780

Sources (excerpt): Freelancer-Kompass 2026 (freelancermap) · Malt Tarifbarometer IT · Arbeitstage 2026 (Übersicht)
Nearshore and offshore ranges are additionally based on current market observations and offers from the Delvera partner network.

Delvera - Cost comparison & break-even

The cheapest option is not automatically the right one. Besides the costs shown, availability, specialisation, governance model and the planned deployment period are also relevant to the decision.

External capacity should not be understood as a blanket substitute for internal hiring. It can bridge a vacancy, absorb capacity bottlenecks, or serve as a complementary model when speed, specialisation or flexibility are decisive.

Cost Comparison: Permanent Hire vs. External IT Capacity | Delvera