{
  "id": "self-employment-tax",
  "version": "b5cfbc8552c1",
  "status": "published",
  "name": "Self Employment Tax Calculator",
  "question": "What is my self employment tax?",
  "summary": "Works out 2026 self-employment tax on Schedule SE: 15.3% Social Security and Medicare on 92.35% of net profit, the wage base with W-2 wages, the Additional Medicare Tax, and the half you deduct.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/self-employment-tax-calculator",
  "markdown": "https://www.acalculator.org/finance/self-employment-tax-calculator.md",
  "kind": "function",
  "method": "Net earnings e = 92.35% × profit (none below $400). SE tax = 12.4% × min(e, $184,500 − W-2 wages) + 2.9% × e. Deduction = SE tax ÷ 2. Additional Medicare = 0.9% × max(0, e − max(0, threshold − W-2 wages)).",
  "assumptions": [
    "An estimate for tax year 2026 (Schedule SE, SSA wage base $184,500), not tax advice.",
    "Not modelled: the farm and nonfarm optional methods, church employee income, the Conservation Reserve Program exclusion, and income tax on the profit (see the income tax calculator).",
    "The W-2 wages are your own, and they are both Social Security and Medicare wages. On a joint return each spouse files a separate Schedule SE; enter one person at a time.",
    "The Additional Medicare Tax threshold is $200,000 ($250,000 jointly, $125,000 separately) and counts only the wages typed here."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "profit": {
        "title": "Net self-employment profit",
        "description": "Net profit from your business for the year (Schedule C line 31 or Schedule F line 34).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "wages": {
        "title": "W-2 wages",
        "description": "Your own wages from a job that also paid Social Security and Medicare tax (Form W-2 boxes 3 and 5).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "status": {
        "title": "Filing status",
        "description": "Your filing status, which sets the Additional Medicare Tax threshold.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "mfs",
          "hoh",
          "qss"
        ]
      },
      "year": {
        "title": "Tax year",
        "description": "The tax year. A year with no published wage base uses the latest year this site has.",
        "type": "integer",
        "minimum": 2026,
        "maximum": 2035
      }
    }
  },
  "outputs": {
    "tax": {
      "label": "Self-employment tax",
      "description": "Social Security plus Medicare tax on self-employment earnings (Schedule SE line 12).",
      "format": "money"
    },
    "socialSecurity": {
      "label": "Social Security part",
      "description": "12.4% of net earnings up to the wage base left after your W-2 wages (line 10).",
      "format": "money"
    },
    "medicare": {
      "label": "Medicare part",
      "description": "2.9% of all net earnings (line 11).",
      "format": "money"
    },
    "netEarnings": {
      "label": "Net earnings from self-employment",
      "description": "92.35% of net profit (Schedule SE lines 4a to 6); no tax when it is below $400.",
      "format": "money"
    },
    "deduction": {
      "label": "Deduction for half of the tax",
      "description": "Half of the self-employment tax, an adjustment to income on Schedule 1 (line 13).",
      "format": "money"
    },
    "additionalMedicare": {
      "label": "Additional Medicare Tax",
      "description": "0.9% of self-employment earnings above the threshold less your wages (Form 8959 Part II).",
      "format": "money"
    },
    "total": {
      "label": "Total with Additional Medicare",
      "description": "Self-employment tax plus the Additional Medicare Tax on self-employment earnings.",
      "format": "money"
    },
    "rate": {
      "label": "Share of profit",
      "description": "Self-employment tax as a percent of net profit.",
      "format": "percent"
    },
    "ratesYear": {
      "label": "Rates of tax year",
      "description": "The tax year whose wage base was used.",
      "format": "integer"
    },
    "notice": {
      "label": "Note",
      "description": "A note when another year’s wage base was used.",
      "format": "text"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "profit": 50000,
      "wages": 0,
      "status": "single",
      "year": 2026
    },
    "outputs": {
      "tax": 7064.775,
      "socialSecurity": 5725.7,
      "medicare": 1339.075,
      "netEarnings": 46175,
      "deduction": 3532.3875,
      "additionalMedicare": 0,
      "total": 7064.775,
      "rate": 14.129549999999998,
      "ratesYear": 2026
    },
    "text": "On $50,000.00 of net profit, your self-employment tax is $7,064.78, and you deduct $3,532.39."
  },
  "examples": [
    {
      "given": {
        "profit": 50000,
        "status": "single"
      },
      "expect": {
        "netEarnings": 46175,
        "socialSecurity": 5725.7,
        "medicare": 1339.075,
        "tax": 7064.775,
        "deduction": 3532.3875
      },
      "source": "Schedule SE (Form 1040) lines 4a to 13 with the 2026 wage base $184,500 (SSA); hand calculation in content.mdx; Python 3: e = 0.9235 × profit; 12.4% × min(e, 184,500 − wages) + 2.9% × e; 0.9% over the Form 8959 threshold (docs/progress/WP-82.md)"
    },
    {
      "given": {
        "profit": 200000,
        "wages": 150000,
        "status": "single"
      },
      "expect": {
        "socialSecurity": 4278,
        "medicare": 5356.3,
        "tax": 9634.3,
        "additionalMedicare": 1212.3,
        "total": 10846.6
      },
      "source": "Schedule SE lines 8a to 10 (wages use up the wage base) and Form 8959 lines 8 to 13; hand calculation in content.mdx; Python 3: e = 0.9235 × profit; 12.4% × min(e, 184,500 − wages) + 2.9% × e; 0.9% over the Form 8959 threshold (docs/progress/WP-82.md)"
    },
    {
      "given": {
        "profit": 433,
        "status": "single"
      },
      "expect": {
        "tax": 0,
        "netEarnings": 399.8755
      },
      "source": "Schedule SE line 4c: 0.9235 × 433 = 399.8755 is under $400, so no tax; Python 3: e = 0.9235 × profit; 12.4% × min(e, 184,500 − wages) + 2.9% × e; 0.9% over the Form 8959 threshold (docs/progress/WP-82.md)"
    },
    {
      "given": {
        "profit": 150000,
        "status": "mfs"
      },
      "expect": {
        "tax": 21194.325,
        "additionalMedicare": 121.725
      },
      "source": "Form 8959: $125,000 threshold when married filing separately; hand calculation in content.mdx; Python 3: e = 0.9235 × profit; 12.4% × min(e, 184,500 − wages) + 2.9% × e; 0.9% over the Form 8959 threshold (docs/progress/WP-82.md)"
    }
  ],
  "sources": [
    "IRS, Schedule SE (Form 1040), Self-Employment Tax, and its instructions. https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
    "Social Security Administration, Contribution and benefit base: $184,500 for 2026. https://www.ssa.gov/oact/cola/cbb.html",
    "IRS, Form 8959, Additional Medicare Tax, Part II (self-employment income). https://www.irs.gov/forms-pubs/about-form-8959",
    "IRS, Self-employment tax (Social Security and Medicare taxes). https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes"
  ],
  "related": [
    "income-tax",
    "estimated-tax",
    "tax-refund",
    "agi"
  ],
  "changelog": []
}