Once contract income becomes real, the advice arrives quickly and confidently: form an LLC. It is worth understanding what that does and does not change before paying for one.
What the listings actually pay
By default, working for yourself makes you a sole proprietor. No filing, no fee, and the income flows onto your personal return. An LLC is a legal structure that primarily provides liability separation between business and personal assets. On its own it does not change your tax rate, because a single-member LLC is taxed the same way by default.
| # | Role | Advertised rate | Platform |
|---|---|---|---|
| 1 | Oncologist | $350 to $450 an hour | Mercor |
| 2 | BigLaw lawyers | $140 to $400 an hour | micro1 |
| 3 | Cardiologist | $350 to $350 an hour | Mercor |
| 4 | Arts, Media & Design Expert | $150 to $350 an hour | micro1 |
| 5 | Corporate Attorney | $140 to $350 an hour | micro1 |
| 6 | CUDA Engineering Expert | $300 to $300 an hour | Mercor |
| 7 | Equity Research Expert | $175 to $300 an hour | micro1 |
| 8 | Street Performing Musician | $100 to $300 an hour | micro1 |
Source: 1456 live listings on this board that publish a rate, read directly from each posting on 2026-10-24. Listings without a published rate are excluded rather than estimated.
What moves your rate
So the real questions are about risk and scale, not tax. Is there meaningful liability in what you do? Are you earning enough that a different tax election could save more than the ongoing cost and administration? For most people doing evaluation work part-time, the honest answer at the start is no.
How to apply
Every role above links to its own page with the full requirements and a direct application link. Applications are completed on the hiring platform and typically take a few minutes, with a short skills assessment in place of an interview.
Two things are worth doing before you apply. Check whether the role accepts applicants from your country using the eligibility checker, and run the advertised rate through the take-home calculator, because this is contract work and the headline rate is before self-employment tax.
Frequently asked questions
Do I need an LLC to do AI training work?
No. Platforms contract with individuals routinely, and being a sole proprietor requires no filing at all.
Will an LLC lower my taxes?
Not by itself. A single-member LLC is taxed like a sole proprietorship by default. Tax savings come from elections and circumstances, not from the entity existing.
What does an LLC actually give me?
Primarily liability separation between business and personal assets, plus a more formal business identity. Whether that is worth the cost depends on your actual risk.
What does it cost?
It varies by state, with a formation fee and often an annual fee or report. There is also ongoing administration, which is a real cost in time.
When should I reconsider?
When income becomes substantial and consistent, when you take on genuine liability, or when a professional identifies a specific benefit for your situation.
See every live role
The full board updates several times a week, with the advertised rate on each listing and closed roles removed.