Op doesn’t seem to have taken into account that independents probably do pay tax while those with agencies or pimps aren’t keeping all of that hypothetical £150 per hour either. Then there’s quiet days, time off or not being able to work while on period to consider so income is not predictable. Potential high costs for some on lingerie, make up, fake tans, hair and nails etc. to maintain a look (perhaps even surgeries like breast enhancements for some). Then add on rent or hotel/travel costs for those that tour
Also bear in mind there isn’t a pension or real longevity in it as a career so they have to earn enough to cover for the future too (smart ones seem to invest while they are at peak earning).
And then it’s having to deal with potentially dangerous punters or those who take EAS too far etc. as well as those who are ugly, smelly or just a crap shag!
At the top end, earnings could potentially be high but seems to me like a tough job so I personally don’t begrudge an SP what she charges and earns. If she doesn’t deliver she’ll get fewer bookings and earn less while those that do deliver have earned the right in my book to earn well
Sorry for the rant but I fundamentally disagree with you op