Big 4 Salary in 2025

The “Big 4” — Deloitte, EY (Ernst & Young), KPMG, and PwC (PricewaterhouseCoopers) — continue to be the top employers for accounting, consulting, and advisory professionals. As of 2025, salaries across these firms reflect increasing competition for top talent, digital transformation, and a greater focus on specialized skills. This article dives into salary ranges, take-home pay, experience-level breakdowns, and market trends to help you understand what to expect in terms of earnings and career growth.

Average Big 4 Salary in 2025

Salaries at the Big 4 vary depending on role, location, and experience, but here’s an overview of the average base salary ranges in the U.S. for 2025:

Note: Salaries can vary significantly based on office location (e.g., New York or San Francisco typically pays higher), service line (audit, advisory, tax, consulting), and bonuses.

Take-Home Pay for a $103K Salary

For a Senior Associate or Manager earning $103,000 in 2025, here’s a rough breakdown of annual take-home pay:

• Federal & State Taxes: ~$20,000 – $30,000 (depends on location)

• 401(k) Contributions: ~$5,000 (optional, pre-tax)

• Health Insurance Premiums: ~$2,500 – $4,000

• Other Deductions (Social Security, Medicare): ~$8,000

Estimated Net Take-Home:

$62,000 – $70,000 per year
~$5,200 – $5,800 per month

Salary by Experience Level

Entry-Level (0–2 Years)

• Title: Associate

• Salary: $65,000 – $85,000

• Typical Roles: Audit/tax associate, junior consultant

Mid-Level (3–6 Years)

• Title: Senior Associate / Manager

• Salary: $85,000 – $140,000

• Rapid growth possible with strong performance

Senior-Level (7+ Years)

• Title: Senior Manager / Director

• Salary: $140,000 – $250,000+

• Leadership and client management responsibilities

Partner Level

• Salary: $300,000 to $1M+

• Includes profit-sharing and bonuses

Factors That Influence Salary

• Service Line: Consulting and advisory roles tend to pay more than audit or tax.

• Location: Cost of living impacts base salary (e.g., NYC > Kansas City).

• Performance & Bonuses: High performers can receive significant year-end bonuses and promotions.

• Certifications: Holding CPA, CFA, PMP, or CISA can lead to faster promotions and higher pay.

• Education: MBAs or Master’s degrees often command a salary premium, especially in consulting.

Benefits Offered by Big 4 Firms

The Big 4 offer competitive benefits in addition to salary:

• 401(k) match (up to 6%)

• Comprehensive health, dental, and vision insurance

• Generous PTO and sabbatical programs

• Tuition reimbursement and training

• Wellness and mental health programs

• Remote work flexibility (post-COVID policies vary)

Job Market Trends in 2025

• High Demand for Tech Talent: Data analytics, cybersecurity, and AI consulting are hot areas.

• Sustainability & ESG Roles Growing: Firms expanding into environmental, social, and governance consulting.

• Hybrid Work is Here to Stay: Flexible work options influence talent attraction and retention.

• Increased Focus on DEI: Salaries and promotions increasingly tied to contributions in diversity and inclusion efforts.

Certifications & Education That Boost Salary

Valuable Certifications:

• CPA (Certified Public Accountant)

• CFA (Chartered Financial Analyst)

• CIA (Certified Internal Auditor)

• CISA (Certified Information Systems Auditor)

• PMP (Project Management Professional)

Education:

• Bachelor’s in Accounting, Finance, or Business – Entry-level requirement

• Master’s in Accounting or MBA – Preferred for management and consulting roles

Holding one or more of these can increase base salary by 10–20% and improve promotion timelines.

Final Thoughts

A career in the Big 4 offers a solid compensation package, structured growth path, and excellent long-term career prospects. While the work can be demanding, the pay, benefits, and brand recognition make it a worthy investment, especially for professionals aiming to climb the corporate ladder or pivot into other industries down the line.