{"id":5029,"date":"2026-09-14T20:08:18","date_gmt":"2026-09-14T14:38:18","guid":{"rendered":"https:\/\/skillarbitra.ge\/blog\/?p=5029"},"modified":"2026-09-15T20:49:42","modified_gmt":"2026-09-15T15:19:42","slug":"remote-qa-tester-jobs-for-us-startups","status":"publish","type":"post","link":"https:\/\/old.skillarbitra.ge\/blog\/remote-qa-tester-jobs-for-us-startups\/","title":{"rendered":"Remote QA Tester Jobs For US Startups"},"content":{"rendered":"\n<p>Remote QA tester jobs for US startups can pay contractors in South and South East Asia, including India, between $8 and $50 an hour, with the spread primarily tracking seniority and region. The same three seniority\nbands cost $40 to $65, $65 to $100 and $90 to $140 when the work is done from the US or Canada,\naccording to remote.qa&#8217;s <a href=\"https:\/\/remote.qa\/blog\/qa-engineer-hourly-rates-by-region\/\" target=\"_blank\" rel=\"noopener\">July 2026 rate survey<\/a>.\nThat wide regional difference isn&#8217;t simply a negotiating quirk. It is one reason startups may consider offshore contracting.<\/p>\n<p>Quoting the gap is easy. Working out which end of the band you can defend is the part worth time.<\/p>\n<p>The comparison that actually decides a career move isn&#8217;t the offshore rate against the US rate,\nthough. It&#8217;s the offshore contractor rate set against what the same person earns on an Indian\npayroll, and that multiple is the number this article runs on.<\/p>\n<p>Worth flagging before any of it: a contractor rate is gross. No provident fund, no gratuity, no paid\nleave, no employer health cover (and no notice period unless the contract writes one in). Every rupee figure\nbelow is invoice value, not take-home, and 160 billable hours a month is an assumption rather than a\npromise.<\/p>\n<p>Demand for the underlying skill is not the constraint either way. BLS projects employment of software quality assurance analysts and testers to grow 6% from 2025 to 2035. The broader combined category of software developers, quality assurance analysts and testers is projected to have about 106,100 openings per year over the same period.<\/p>\n<p>\n\n<hr>\n\n<nav class=\"ls-toc\" aria-label=\"Table of contents\">\n<h2>Table of Contents<\/h2>\n<ol class=\"ls-toc-list\">\n<li><a href=\"#h2-1\">What remote QA tester jobs for US startups pay<\/a>\n<\/li>\n<li><a href=\"#h2-2\">How remote QA tester jobs for US startups are filled<\/a>\n<\/li>\n<li><a href=\"#h2-3\">Contract terms, tax forms and working hours<\/a>\n<\/li>\n<li><a href=\"#h2-4\">Frequently asked questions<\/a>\n<\/li>\n<li><a href=\"#h2-5\">Disclaimer<\/a>\n<\/li>\n<\/ol>\n<\/nav>\n\n<hr>\n\n<a id=\"h2-1\"><\/a><\/p>\n<h2 id=\"what-remote-qa-tester-jobs-for-us-startups-pay\">What remote QA tester jobs for US startups pay<\/h2>\n<p>Remote QA tester jobs for US startups pay an India-based contractor $8 to $20 an hour at junior\nlevel (0 to 2 years), $15 to $35 at mid-level (3 to 5 years), and $25 to $50 at senior (6 years and\nup). Those are remote.qa&#8217;s July 2026 bands for South and South East Asia, which groups India with\nthe Philippines and Vietnam. Set beside the US and Canada bands of $40 to $65, $65 to $100 and $90\nto $140, the same seniority label costs roughly four to five times more when it sits in Austin\nrather than Ahmedabad.<\/p>\n<p>The employee side of the US market sits higher still. The US Bureau of Labor Statistics puts the\nmedian annual wage for software quality assurance analysts and testers at\n<a href=\"https:\/\/www.bls.gov\/ooh\/computer-and-information-technology\/software-developers.htm\" target=\"_blank\" rel=\"noopener\">$104,300 in May 2025<\/a>,\nwith the bottom 10% under $61,440 and the top 10% above $167,010. A startup weighing a US hire\nagainst an offshore contract is comparing a six-figure salary plus payroll taxes and benefits\nagainst an hourly invoice with none of that attached.<\/p>\n<p>Here&#8217;s the arithmetic from the startup&#8217;s side of the table. A US-based junior contractor at $50 an hour would invoice about\n$96,000 a year at 160 billable hours a month, which is equivalent to a senior offshore contractor at\nthe top of the Asia band, or two mid-level contractors at $25 an hour. For a company spending seed money, that isn&#8217;t a\ncost-saving line item on a spreadsheet. It&#8217;s the difference between having test coverage and\nshipping without it.<\/p>\n<p>That cost difference helps explain why some startups consider offshore QA contracting.<\/p>\n<p>Now, here&#8217;s where it gets interesting. Convert the offshore bands into rupees and the picture\nsharpens considerably for the person on the other side of the contract. At\n160 hours a month and 95.6 rupees to the dollar (roughly where the rate sat on 12 September 2026),\nAt 160 billable hours a month and an assumed exchange rate of Rs 95.60 to the dollar, the published South and South East Asia contractor range of $15 to $35 an hour would annualise to roughly Rs 27.5 lakh to Rs 64.2 lakh. These are gross contractor invoice values, not guaranteed earnings or take-home pay. The junior\nband runs Rs 14.7 lakh to Rs 36.7 lakh on the same assumptions. Anyone can re-run those numbers when\nthe rupee moves, which is the point of stating the conversion rather than hiding it inside a\nheadline.<\/p>\n<p>Now set that against Indian salaried pay for identical experience. softwaretestpilot&#8217;s\n<a href=\"https:\/\/softwaretestpilot.com\/qa-salary-guide\" target=\"_blank\" rel=\"noopener\">June 2026 salary guide<\/a>, blended from AmbitionBox,\nNaukri and live listings, puts automation QA at Rs 7 to 11 lakh for 2 to 3 years and Rs 12 to 18\nlakh at five years, with manual QA at Rs 5 to 7 lakh and Rs 8 to 12 lakh across the same two points.\nOn the published ranges used here, the offshore contractor figures can be substantially higher than the cited Indian salaried automation-QA ranges. However, the comparison is not like-for-like because contractor rates are gross invoice values and do not include employee benefits or periods without billable work.<\/p>\n<p>The practical reality is that the multiple shrinks once you subtract what the rate doesn&#8217;t carry.\nA seed-stage contract written at 20 hours a week rather than 40 halves the same band on the spot, so\nRs 27.5 lakh becomes Rs 13.8 lakh before the absent provident fund, leave and health cover are\npriced in at all. That&#8217;s still ahead of the domestic band. But it\nisn&#8217;t the three-times jump the gross figure suggests, and anyone budgeting off the gross number\nfinds that out in month four.<\/p>\n<p>But what moves a contractor up the band is scope owned rather than hours worked. A tester who builds and\nmaintains the automation suite prices differently from one executing a plan somebody else wrote, and\nthe same logic governs\n<a href=\"https:\/\/skillarbitra.ge\/blog\/no-code-developer-rates-how-to-quote\/\" target=\"_blank\" rel=\"noopener\">how no-code developers quote their rates<\/a>\nfor the same buyers.<\/p>\n<!-- INFOGRAPHIC-01 -->\n\n<p>\n\n<figure class=\"ls-infographic-wrap\" style=\"margin:2rem 0;\">\n<div class=\"sa-ig-rate\" style=\"margin:2rem 0;max-width:820px;\">\n<style>\n.sa-ig-rate, .sa-ig-rate *, .sa-ig-rate *::before, .sa-ig-rate *::after { margin: 0; padding: 0; box-sizing: border-box; }\n.sa-ig-rate { font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Arial, sans-serif; color: #212121; }\n.sa-ig-rate .infographic { max-width: 820px; margin: 0 auto; border: 1px solid #e0e0e0; border-radius: 10px; overflow: hidden; background: #ffffff; }\n\n.sa-ig-rate .title-bar { background: #2941ba; color: #ffffff; padding: 22px 24px 20px; text-align: center; }\n.sa-ig-rate .ig-title { font-size: 21px; font-weight: 700; line-height: 1.3; letter-spacing: 0.1px; }\n.sa-ig-rate .ig-sub { margin-top: 7px; font-size: 12.5px; font-weight: 400; opacity: 0.86; line-height: 1.45; }\n.sa-ig-rate .stamp { display: inline-block; margin-top: 11px; padding: 4px 12px; border-radius: 999px; background: rgba(255,255,255,0.16); font-size: 11px; font-weight: 600; letter-spacing: 0.4px; text-transform: uppercase; }\n\n.sa-ig-rate .body { padding: 22px 24px 6px; }\n\n.sa-ig-rate .legend { display: flex; gap: 18px; justify-content: center; margin-bottom: 16px; flex-wrap: wrap; }\n.sa-ig-rate .lg { display: flex; align-items: center; gap: 7px; font-size: 11px; font-weight: 700; letter-spacing: 0.4px; text-transform: uppercase; color: #5a5a66; }\n.sa-ig-rate .sw { width: 13px; height: 13px; border-radius: 4px; }\n.sa-ig-rate .sw.j { background: #9fb0e8; }\n.sa-ig-rate .sw.m { background: #4a63c9; }\n.sa-ig-rate .sw.s { background: #0e1a5c; }\n\n.sa-ig-rate .axis { display: flex; margin: 0 0 6px 152px; font-size: 10px; font-weight: 700; color: #9aa0bd; letter-spacing: 0.3px; }\n.sa-ig-rate .axis span { flex: 1 1 0; text-align: left; }\n.sa-ig-rate .axis span:last-child { flex: 0 0 auto; }\n\n.sa-ig-rate .row { border: 1px solid #e6e8f2; border-radius: 8px; margin-bottom: 9px; padding: 11px 13px; display: flex; align-items: center; gap: 12px; }\n.sa-ig-rate .row:last-of-type { margin-bottom: 0; }\n.sa-ig-rate .row.focus { border-color: #feae2d; background: #fffaf0; border-width: 2px; }\n\n.sa-ig-rate .region { flex: 0 0 128px; }\n.sa-ig-rate .rn { font-size: 13px; font-weight: 800; line-height: 1.25; color: #1c1c28; }\n.sa-ig-rate .rd { margin-top: 2px; font-size: 10.5px; line-height: 1.35; color: #6b6b76; }\n\n.sa-ig-rate .bars { flex: 1 1 auto; display: flex; flex-direction: column; gap: 5px; }\n.sa-ig-rate .bar { display: flex; align-items: center; gap: 8px; }\n.sa-ig-rate .track { flex: 1 1 auto; height: 15px; background: #f2f4fb; border-radius: 4px; position: relative; }\n.sa-ig-rate .fill { position: absolute; top: 0; bottom: 0; border-radius: 4px; }\n.sa-ig-rate .fill.j { background: #9fb0e8; }\n.sa-ig-rate .fill.m { background: #4a63c9; }\n.sa-ig-rate .fill.s { background: #0e1a5c; }\n.sa-ig-rate .val { flex: 0 0 92px; font-size: 11.5px; font-weight: 800; color: #0e1a5c; text-align: right; letter-spacing: -0.1px; }\n\n.sa-ig-rate .footer-strip { margin-top: 16px; border: 2px solid #2941ba; border-radius: 8px; background: #f6f7fd; padding: 13px 15px; }\n.sa-ig-rate .fs-label { font-size: 11px; font-weight: 800; letter-spacing: 0.5px; text-transform: uppercase; color: #23348f; }\n.sa-ig-rate .fs-grid { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 9px; }\n.sa-ig-rate .fs-card { flex: 1 1 200px; background: #ffffff; border: 1px solid #dfe3f5; border-radius: 6px; padding: 9px 11px; }\n.sa-ig-rate .fk { font-size: 10.5px; font-weight: 700; letter-spacing: 0.4px; text-transform: uppercase; color: #4a5aa8; }\n.sa-ig-rate .fv { margin-top: 3px; font-size: 15px; font-weight: 800; color: #0e1a5c; line-height: 1.2; }\n.sa-ig-rate .fn { margin-top: 2px; font-size: 11px; color: #5a5a66; line-height: 1.35; }\n\n.sa-ig-rate .source { padding: 14px 24px 0; font-size: 10.5px; line-height: 1.5; color: #6b6b76; }\n.sa-ig-rate .brand-bar { margin-top: 14px; border-top: 1px solid #e8e8ee; padding: 14px 24px 16px; display: flex; align-items: center; justify-content: flex-end; }\n.sa-ig-rate .brand-bar img { height: 34px; width: auto; display: block; }\n\n@media (max-width: 620px) {\n  .sa-ig-rate .row { flex-direction: column; align-items: stretch; gap: 9px; }\n  .sa-ig-rate .region { flex: 1 1 auto; }\n  .sa-ig-rate .axis { display: none; }\n  .sa-ig-rate .val { flex: 0 0 84px; font-size: 11px; }\n}\n<\/style>\n\n<div class=\"infographic\">\n\n  <div class=\"title-bar\">\n    <div class=\"ig-title\">What a QA tester hour costs, by region<\/div>\n    <div class=\"ig-sub\">Contractor hourly rates in US dollars, plotted on one 0 to 140 scale. Same seniority definitions in every row.<\/div>\n    <div class=\"stamp\">Junior 0-2 yrs &nbsp;&middot;&nbsp; Mid 3-5 yrs &nbsp;&middot;&nbsp; Senior 6+ yrs<\/div>\n  <\/div>\n\n  <div class=\"body\">\n\n    <div class=\"legend\">\n      <div class=\"lg\"><span class=\"sw j\"><\/span>Junior<\/div>\n      <div class=\"lg\"><span class=\"sw m\"><\/span>Mid-level<\/div>\n      <div class=\"lg\"><span class=\"sw s\"><\/span>Senior<\/div>\n    <\/div>\n\n    <div class=\"axis\"><span>$0<\/span><span>$35<\/span><span>$70<\/span><span>$105<\/span><span>$140<\/span><\/div>\n\n    <div class=\"row\">\n      <div class=\"region\">\n        <div class=\"rn\">US and Canada<\/div>\n        <div class=\"rd\">The seat being replaced<\/div>\n      <\/div>\n      <div class=\"bars\">\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill j\" style=\"left:28.6%;right:53.6%;\"><\/div><\/div><div class=\"val\">$40 to $65<\/div><\/div>\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill m\" style=\"left:46.4%;right:28.6%;\"><\/div><\/div><div class=\"val\">$65 to $100<\/div><\/div>\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill s\" style=\"left:64.3%;right:0%;\"><\/div><\/div><div class=\"val\">$90 to $140<\/div><\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"row\">\n      <div class=\"region\">\n        <div class=\"rn\">Western Europe<\/div>\n        <div class=\"rd\">UK, DACH, Benelux, Nordics<\/div>\n      <\/div>\n      <div class=\"bars\">\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill j\" style=\"left:21.4%;right:60.7%;\"><\/div><\/div><div class=\"val\">$30 to $55<\/div><\/div>\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill m\" style=\"left:32.1%;right:42.9%;\"><\/div><\/div><div class=\"val\">$45 to $80<\/div><\/div>\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill s\" style=\"left:46.4%;right:21.4%;\"><\/div><\/div><div class=\"val\">$65 to $110<\/div><\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"row\">\n      <div class=\"region\">\n        <div class=\"rn\">Eastern Europe<\/div>\n        <div class=\"rd\">Poland, Romania, Bulgaria, Czechia<\/div>\n      <\/div>\n      <div class=\"bars\">\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill j\" style=\"left:10.7%;right:80.0%;\"><\/div><\/div><div class=\"val\">$15 to $28<\/div><\/div>\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill m\" style=\"left:15.7%;right:71.4%;\"><\/div><\/div><div class=\"val\">$22 to $40<\/div><\/div>\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill s\" style=\"left:25.0%;right:57.1%;\"><\/div><\/div><div class=\"val\">$35 to $60<\/div><\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"row\">\n      <div class=\"region\">\n        <div class=\"rn\">Latin America<\/div>\n        <div class=\"rd\">Brazil, Mexico, Colombia<\/div>\n      <\/div>\n      <div class=\"bars\">\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill j\" style=\"left:10.7%;right:78.6%;\"><\/div><\/div><div class=\"val\">$15 to $30<\/div><\/div>\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill m\" style=\"left:17.9%;right:67.9%;\"><\/div><\/div><div class=\"val\">$25 to $45<\/div><\/div>\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill s\" style=\"left:25.0%;right:57.1%;\"><\/div><\/div><div class=\"val\">$35 to $60<\/div><\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"row focus\">\n      <div class=\"region\">\n        <div class=\"rn\">South and SE Asia<\/div>\n        <div class=\"rd\">India, Philippines, Vietnam<\/div>\n      <\/div>\n      <div class=\"bars\">\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill j\" style=\"left:5.7%;right:85.7%;\"><\/div><\/div><div class=\"val\">$8 to $20<\/div><\/div>\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill m\" style=\"left:10.7%;right:75.0%;\"><\/div><\/div><div class=\"val\">$15 to $35<\/div><\/div>\n        <div class=\"bar\"><div class=\"track\"><div class=\"fill s\" style=\"left:17.9%;right:64.3%;\"><\/div><\/div><div class=\"val\">$25 to $50<\/div><\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"footer-strip\">\n      <div class=\"fs-label\">The mid-level band in rupees, and what it replaces<\/div>\n      <div class=\"fs-grid\">\n        <div class=\"fs-card\">\n          <div class=\"fk\">Offshore mid, annualised<\/div>\n          <div class=\"fv\">Rs 27.5 L to Rs 64.2 L<\/div>\n          <div class=\"fn\">$15 to $35 an hour at 160 hours a month, converted at Rs 95.6 to the dollar<\/div>\n        <\/div>\n        <div class=\"fs-card\">\n          <div class=\"fk\">Indian salaried automation QA<\/div>\n          <div class=\"fv\">Rs 7 L to Rs 18 L<\/div>\n          <div class=\"fn\">Rs 7 to 11 L at 2 to 3 years, Rs 12 to 18 L at five years<\/div>\n        <\/div>\n        <div class=\"fs-card\">\n          <div class=\"fk\">What the gross rate excludes<\/div>\n          <div class=\"fv\">PF, gratuity, leave, cover<\/div>\n          <div class=\"fn\">And 160 billable hours a month is an assumption, not a promise<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n\n  <\/div>\n\n  <div class=\"source\">Hourly bands: remote.qa, QA Engineer Hourly Rates by Region, 3 July 2026. Indian salaried bands: softwaretestpilot QA Salary Guide, June 2026, blended from AmbitionBox, Naukri and live listings. Conversion at Rs 95.6 to the US dollar, 12 September 2026.<\/div>\n\n  <div class=\"brand-bar\"><img decoding=\"async\" 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\" alt=\"SkillArbitrage\"><\/div>\n\n<\/div>\n<\/div>\n<\/figure>\n\n<a id=\"h2-2\"><\/a><\/p>\n<h2 id=\"how-remote-qa-tester-jobs-for-us-startups-are-filled\">How remote QA tester jobs for US startups are filled<\/h2>\n<p>Remote QA tester jobs for US startups are filled on a written artefact rather than a credential. The common format is a\nshort trial project, often about an hour: the candidate gets access to the product, reviews it, then\nproduces a test plan and files bug reports against whatever they find. Jam&#8217;s guide to\n<a href=\"https:\/\/jam.dev\/blog\/how-to-hire-your-first-qa-person-at-your-startup\" target=\"_blank\" rel=\"noopener\">hiring a first startup QA person<\/a>\ndescribes that exact screen, alongside the traits early-stage teams weight most heavily, which are\nself-sufficiency, urgency, and comfort working without a defined process.<\/p>\n<p>So what does this mean for the portfolio? It changes what goes into it. A list of tools carries\nalmost no signal, because every applicant lists the same six. Three carefully written bug reports against a real public product\ncarry a lot, because they show judgement about severity and reproduction that no certificate can\ndemonstrate.<\/p>\n<p>Here&#8217;s what that actually looks like, written the way a US startup expects to receive it:<\/p>\n<p><em>Promo code clears the cart on Safari. Environment: Safari 17.6, macOS 14.6, staging build 2431,\nlogged-in user, US pricing region. Steps: add any two items to the cart, open checkout, enter SAVE10\nin the promo field, press Apply. Expected: 10% comes off the order total and the cart contents\npersist. Actual: the cart empties and the browser returns to the catalogue page. Reproduced 4 of 4\nattempts; not reproducible on Chrome 128 or Firefox 129. Severity: blocker, because there&#8217;s no\nworkaround and it sits on the paid path.<\/em><\/p>\n<p>Let&#8217;s be honest: nothing in that is exotic. But it takes a position on severity, it bounds the\nproblem to one browser, and it tells an engineer where to start looking, which is the entire job compressed into\nsix lines. This is where most applicants go wrong: they submit a list of what they tested instead of\none artefact showing how they think.<\/p>\n<p>The certification question has a cleaner answer than most guides give, because the market has split\nin two. ISTQB&#8217;s Foundation Level v4.0 is 40 multiple-choice questions in 60 minutes at a 65% pass\nmark, priced at\n<a href=\"https:\/\/crosscheck.cloud\/blogs\/istqb-certification-guide-worth-it-2026\/\" target=\"_blank\" rel=\"noopener\">$229 in the US through AT*SQA and roughly $75 in India<\/a>,\nand the scheme passed a million certifications issued in May 2025 across more than 130 countries.\nEnterprises and regulated buyers in finance, healthcare and government treat it as a requirement or\na strong preference. Startups and product companies mostly don&#8217;t list it at all.<\/p>\n<p>Our recommendation for anyone aiming specifically at US startups: the roughly Rs 7,000 the exam\ncosts in India buys a filter pass at large firms rather than an edge at small ones, so sequence it\nafter the portfolio rather than before.<\/p>\n<p>Bottom line: tooling is where the pay gradient actually sits. Playwright has\n<a href=\"https:\/\/qaskills.sh\/blog\/playwright-cypress-selenium-comparison-2026\" target=\"_blank\" rel=\"noopener\">overtaken Cypress in job postings<\/a>,\nwhile Selenium holds a large installed base on the strength of its W3C standard status and years of\nlegacy suites nobody is rewriting. Engineers carrying two frameworks instead of one report 15 to 25%\nhigher pay, and SDET is the fastest-growing title in the category.<\/p>\n<p>Stage decides whether the budget exists at all, and based on what we&#8217;ve seen this is the filter\nmost applicants skip. The inflection point for a dedicated QA hire usually\nfalls <a href=\"https:\/\/getautonoma.com\/blog\/hire-qa-engineer\" target=\"_blank\" rel=\"noopener\">between Series A and Series B<\/a>, and before\nthat most teams automate rather than hire. Applying to pre-seed companies for a QA seat is mostly\nwasted effort. The same stage filter governs adjacent offshore roles, whether that&#8217;s\n<a href=\"https:\/\/skillarbitra.ge\/blog\/salesforce-admin-jobs-for-indian-freshers\/\" target=\"_blank\" rel=\"noopener\">Salesforce admin work for Indian freshers<\/a>\nor <a href=\"https:\/\/skillarbitra.ge\/blog\/remote-cybersecurity-jobs-indian-professionals\/\" target=\"_blank\" rel=\"noopener\">remote cybersecurity jobs<\/a>,\nwhere the buyer&#8217;s funding stage sets the budget before anything on the CV does.<\/p>\n<a id=\"h2-3\"><\/a>\n<h2 id=\"contract-terms-tax-forms-and-working-hours\">Contract terms, tax forms and working hours<\/h2>\n<p>The engagement is almost always a contract rather than employment, the US paperwork reduces to a\nsingle IRS form, and the hours are the term that costs the most. Take the form first, since it&#8217;s the\none that blocks the first payment.<\/p>\n<p>The <a href=\"https:\/\/www.irs.gov\/instructions\/iw8ben\" target=\"_blank\" rel=\"noopener\">IRS instructions for Form W-8BEN<\/a> state that &#8220;You must\ngive Form W-8BEN to the withholding agent or payer if you are a nonresident alien who is the\nbeneficial owner of an amount subject to withholding&#8221;, and that the contractor should &#8220;Provide Form\nW-8BEN to the withholding agent or payer before income is paid or credited to you.&#8221; The form stays effective from the date it&#8217;s signed through to the last\nday of the third succeeding calendar year, unless a change in circumstances makes something on it\nincorrect.<\/p>\n<p>What surprises most first-time contractors is that no Form 1099 follows, and usually no US tax comes\nout either. The IRS <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/source-of-income-personal-service-income\" target=\"_blank\" rel=\"noopener\">sources personal service income<\/a>\nby where the work physically happens: &#8220;The place, where the personal services are performed,\ngenerally determines the source of the personal service income, regardless of where the contract was\nmade, or the place of payment, or the residence of the payer.&#8221;\nTesting performed at a desk in Pune is foreign-source income, which puts it outside the US\nwithholding and 1099 machinery entirely. Indian income tax still applies in full, and that&#8217;s a\nseparate filing question worth taking to a chartered accountant before the first invoice.<\/p>\n<p>Fair warning: the hours are where the real cost hides, and the arithmetic here is fixed rather than\nnegotiable. IST runs 9 hours 30 minutes ahead of US Eastern during American daylight saving and 10 hours 30\nminutes ahead through their winter; against US Pacific it&#8217;s 12 hours 30 minutes and 13 hours 30\nminutes. A four-hour overlap block from 9:30 pm to 1:30 am IST therefore lands as noon to 4 pm\nEastern, or 9 am to 1 pm Pacific.<\/p>\n<p>That&#8217;s a night shift, whether or not the rate prices it as one.<\/p>\n<p>A fixed overlap window is also the clause that pulls the engagement towards looking like employment,\nwhich is worth understanding before agreeing to one. The IRS weighs three categories of evidence\nwhen it separates a contractor from an employee: behavioural control, meaning whether the company\ncontrols &#8220;what the worker does and how the worker does his or her job&#8221;; financial control, covering\n&#8220;how worker is paid, whether expenses are reimbursed, who provides tools\/supplies&#8221;; and the\n<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/independent-contractor-self-employed-or-employee\" target=\"_blank\" rel=\"noopener\">type of relationship<\/a>,\nincluding whether benefits exist and whether the work is &#8220;a key aspect of the business&#8221;. And no\nsingle factor settles it on its own. A QA engagement is unusually exposed on the first of the three,\nbecause prescribed hours are precisely what the buyer is asking for, and that is the axis a contract review will\nquestion first.<\/p>\n<p>Three clauses decide whether the quoted rate survives contact with the work. The overlap window\nshould be written down in hours rather than described as &#8220;some overlap with US hours&#8221;, because an\nunwritten expectation only ever expands. The billing unit should be explicit (hourly against a\nmonthly cap is usually cleanest at seed stage, since it protects both sides from a bad month). And\nrelease nights need naming as either inside the rate or billable on top, because a startup shipping\nweekly will ask, and the mistake we see most often is agreeing to them informally in a kickoff call.<\/p>\n<p>Those are the same three terms that decide whether\n<a href=\"https:\/\/skillarbitra.ge\/blog\/remote-recruiter-and-sourcer-jobs-for-us-staffing-firms\/\" target=\"_blank\" rel=\"noopener\">remote recruiter and sourcer work for US staffing firms<\/a>\npays what it appears to pay. The failure mode doesn&#8217;t change with the role: a rate agreed against an\nhour count nobody bothered to write down.<\/p>\n<a id=\"h2-4\"><\/a>\n<h2 id=\"frequently-asked-questions\">Frequently asked questions<\/h2>\n<p><strong>Do US startups hiring remote QA testers require a computer science degree?<\/strong><\/p>\n<p>The short answer sits with BLS, which records a bachelor&#8217;s degree as the typical entry-level\neducation for software quality assurance analysts and testers, and larger US employers do screen on\nit. Startups weight the trial artefact\nmore heavily, because a test plan and three bug reports tell them more in an hour than a transcript\ndoes. A degree in any discipline plus demonstrable output clears most early-stage screens.<\/p>\n<p><strong>Which test automation framework should a new QA tester learn first?<\/strong><\/p>\n<p>Playwright has the strongest posting growth of the three main options and teaches the async patterns\nthe others have since borrowed. Selenium is worth adding second, because its installed base in\nlegacy suites is large and W3C standardisation keeps it embedded in enterprise stacks. Carrying two\nframeworks rather than one is associated with 15 to 25% higher pay, and we&#8217;d recommend treating that\nsecond framework as the first upgrade after landing a contract.<\/p>\n<p><strong>What is the difference between a QA tester and an SDET?<\/strong><\/p>\n<p>An SDET writes production-grade test infrastructure and sits on the engineering team as an engineer;\na QA tester validates behaviour against requirements. The pay gradient shows the distinction\nplainly: in India, SDET pay at 2 to 3 years runs Rs 10 to 16 lakh against Rs 7 to 11 lakh for\nautomation QA, widening to Rs 18 to 28 lakh against Rs 12 to 18 lakh at five years.<\/p>\n<p><strong>How many years of experience do US startups want before hiring a remote QA tester?<\/strong><\/p>\n<p>The standard bands are 0 to 2 years for junior, 3 to 5 for mid-level and 6 or more for senior. A\nstartup&#8217;s first QA hire skews senior, because there&#8217;s nobody already inside the company to supervise\nthe function or set the test strategy. Junior offshore contracts become common only once a senior\ntester or an engineering manager is running that strategy.<\/p>\n<a id=\"h2-5\"><\/a>\n<h2 id=\"disclaimer\">Disclaimer<\/h2>\n<p>This article is for informational and educational purposes only and does not constitute\nprofessional, financial, legal, tax or career advice. Pay figures are ranges drawn from the sources\ncited and vary by employer, scope and individual performance. Consult a qualified professional\nbefore acting on tax, contract or career decisions.<\/p>\n\n<!-- \/wp:post-content -->\n\n<style>.ls-cta-br{display:none;}@media(max-width:768px){#ls-floating-cta{padding:8px 12px !important;}#ls-floating-cta .ls-wrap{flex-direction:column !important;align-items:center !important;gap:8px !important;}#ls-floating-cta a{font-size:11px !important;padding:8px 16px !important;white-space:normal !important;text-align:center !important;max-width:90vw !important;}.ls-cta-br{display:block !important;}}<\/style><div id=\"ls-floating-cta\" style=\"position:fixed;bottom:0;left:0;right:0;z-index:9999;background:#0f0f0f;border-top:3px solid #2941BA;padding:12px 20px;box-shadow:0 -4px 20px rgba(0,0,0,0.3);\"><div class=\"ls-wrap\" style=\"display:flex;align-items:center;justify-content:center;gap:24px;\"><div style=\"display:flex;align-items:center;gap:10px;\"><a href=\"https:\/\/growthx.skillarbitra.ge\/f\/tier-2-women-com-2?p_source=wai_blog_sa&#038;p_cta=sa-wai-remote-qa-tester-jobs-for-us-startups\" onclick=\"gtag(&#039;event&#039;,&#039;cta_click&#039;,{send_to:&#039;G-B23VVGPQ92&#039;,p_source:&#039;wai_blog_sa&#039;,p_cta:&#039;sa-wai-remote-qa-tester-jobs-for-us-startups&#039;});\" target=\"_blank\" rel=\"noopener\" style=\"display:inline-block;background:#2941BA;color:#fff;padding:11px 20px;border-radius:7px;font-size:13px;font-weight:700;text-decoration:none;white-space:nowrap;\">No experience needed \u2014<br class=\"ls-cta-br\"> 30-day AI remote-work training for women, \u20b9100 \u2192<\/a><button onclick=\"document.getElementById('ls-floating-cta').style.display='none'\" style=\"background:none;border:none;color:#555;font-size:18px;cursor:pointer;padding:4px;line-height:1;position:absolute;right:16px;\">\u2715<\/button><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Remote QA tester jobs for US startups pay India-based contractors $8 to $50 an hour by seniority, against $40 to $140 for the same work done from the US.<\/p>\n","protected":false},"author":35,"featured_media":5031,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,10],"tags":[1760,1765,1766,1761,1344,1759,1764],"class_list":["post-5029","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-careers","category-remote-work","tag-automation-testing","tag-contractor-rates","tag-qa-jobs","tag-qa-testing","tag-remote-jobs","tag-software-testing","tag-us-startups"],"_links":{"self":[{"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/posts\/5029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/users\/35"}],"replies":[{"embeddable":true,"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/comments?post=5029"}],"version-history":[{"count":2,"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/posts\/5029\/revisions"}],"predecessor-version":[{"id":5046,"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/posts\/5029\/revisions\/5046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/media\/5031"}],"wp:attachment":[{"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/media?parent=5029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/categories?post=5029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.skillarbitra.ge\/blog\/wp-json\/wp\/v2\/tags?post=5029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}