Put both on one annual basis
Multiply an hourly rate by expected paid hours per week and paid weeks per year. For example, $25 × 40 × 52 gives $52,000 before tax. Unpaid leave or inconsistent shifts lower that total.
Include overtime and benefits
An hourly job may pay overtime while a salaried role may be exempt, but classification depends on duties and legal rules. Health coverage, retirement match and paid leave can be worth more than a small difference in headline wages.
Compare after deductions
Once both offers use a realistic annual gross amount, run them through the same state and filing status. Then list benefit costs and noncash benefits alongside the estimated net pay.