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Overtime seems good on paper but in practice, it impacts financials in unexpected ways and people react badly to it. Expect to have your productivity examined and to have a shorter leash in general on staying staffed. That’s true whether you’re working for a big firm or independent.
So rather have the bigger salary.
It boils down to the math of two offers being presented. My experience has been that salaried roles typically pay more per hour worked, though there are surely cases where the OT role ends up making more in certain circumstances.
second option. i can control if/when i work extra hours