{
  "slug": "self-employment-tax",
  "title": "Self-Employment Tax Calculator",
  "heading": "Self-Employment Tax Calculator",
  "category": "financial",
  "url": "https://www.revenuelab.fyi/toolbox/self-employment-tax",
  "summary": "The 15.3% freelancers owe on top of income tax.",
  "description": "Self-employed people pay both halves of Social Security and Medicare — 15.3% on 92.35% of net earnings. Half of it is deductible against income tax, which softens the blow slightly.",
  "formula": "SE tax = Net earnings × 92.35% × 15.3%, with Social Security capped at the annual wage base.",
  "dateModified": "2026-09-30",
  "run_url": "https://www.revenuelab.fyi/api/public/calc?tool=self-employment-tax",
  "inputs": [
    {
      "id": "revenue",
      "label": "Business revenue",
      "kind": "number",
      "hint": null,
      "default": 120000,
      "unit": "$",
      "min": 0,
      "max": null
    },
    {
      "id": "expenses",
      "label": "Deductible expenses",
      "kind": "number",
      "hint": null,
      "default": 22000,
      "unit": "$",
      "min": 0,
      "max": null
    },
    {
      "id": "status",
      "label": "Filing status",
      "kind": "select",
      "hint": null,
      "default": "single",
      "options": [
        {
          "value": "single",
          "label": "Single"
        },
        {
          "value": "married",
          "label": "Married filing jointly"
        }
      ]
    }
  ],
  "outputs": [
    {
      "id": "seTax",
      "label": "Self-employment tax",
      "format": "currency",
      "hint": null,
      "primary": true
    },
    {
      "id": "ss",
      "label": "Social Security portion",
      "format": "currency",
      "hint": null,
      "primary": false
    },
    {
      "id": "medicare",
      "label": "Medicare portion",
      "format": "currency",
      "hint": null,
      "primary": false
    },
    {
      "id": "incomeTax",
      "label": "Federal income tax",
      "format": "currency",
      "hint": null,
      "primary": false
    },
    {
      "id": "totalTax",
      "label": "Total federal liability",
      "format": "currency",
      "hint": null,
      "primary": false
    },
    {
      "id": "netAfterTax",
      "label": "Take-home from the business",
      "format": "currency",
      "hint": null,
      "primary": false
    }
  ],
  "worked_example": {
    "inputs": [
      "Business revenue: 120000 $",
      "Deductible expenses: 22000 $",
      "Filing status: Single"
    ],
    "outputs": [
      "Self-employment tax: $13,846.96",
      "Social Security portion: $11,222.37",
      "Medicare portion: $2,624.59",
      "Federal income tax: $11,650.83",
      "Total federal liability: $25,497.79",
      "Take-home from the business: $72,502.21"
    ]
  },
  "how_to": {
    "title": "How to use this",
    "steps": [
      "Enter business revenue ($).",
      "Enter deductible expenses ($).",
      "Enter filing status.",
      "Read your self-employment tax on the right — it updates as you type.",
      "Hit Share to keep the scenario or send it to someone."
    ]
  },
  "scenarios": [
    {
      "name": "Conservative",
      "description": "Lower-end numbers — what if things land soft?",
      "values": {
        "revenue": 72000,
        "expenses": 13000,
        "status": "single"
      }
    },
    {
      "name": "Typical",
      "description": "Defaults — the most common real-world setup.",
      "values": {
        "revenue": 120000,
        "expenses": 22000,
        "status": "single"
      }
    },
    {
      "name": "Ambitious",
      "description": "Higher-end numbers — what if things really pop?",
      "values": {
        "revenue": 192000,
        "expenses": 35000,
        "status": "single"
      }
    }
  ],
  "limitations": [
    "Results are estimates before tax, fees, and inflation unless an input explicitly covers them.",
    "Rates are treated as fixed for the whole period — variable-rate products will drift from this projection.",
    "This is educational maths, not financial advice. Check anything contractual with the lender or your accountant."
  ],
  "faq": [
    {
      "q": "How does the self-employment tax calculator work?",
      "a": "Self-employed people pay both halves of Social Security and Medicare — 15.3% on 92.35% of net earnings. Half of it is deductible against income tax, which softens the blow slightly. The underlying maths is: SE tax = Net earnings × 92.35% × 15.3%, with Social Security capped at the annual wage base."
    },
    {
      "q": "What do I need to enter?",
      "a": "3 values: business revenue, deductible expenses, and filing status. Each field starts with a sensible default, so you can change one number at a time and watch the result move."
    },
    {
      "q": "What does the self-employment tax result mean?",
      "a": "It is returned as a money amount in US dollars and updates live as you edit the inputs, so you can compare two or three versions of a scenario in a few seconds."
    },
    {
      "q": "Is this calculator free, and do I need an account?",
      "a": "Yes, it's free, and no account is required. Nothing you type is stored on our servers — the maths runs entirely in your browser."
    },
    {
      "q": "How accurate is the result?",
      "a": "It applies the standard formula exactly, so the arithmetic is precise. Results are estimates before tax, fees, and inflation unless an input explicitly covers them."
    },
    {
      "q": "Who is this tool for?",
      "a": "It's built for anyone comparing money scenarios before committing — budgeting a payment, sanity-checking a quote, or seeing what a change in rate or term actually costs."
    }
  ],
  "related": [
    "https://www.revenuelab.fyi/toolbox/quarterly-estimated-tax",
    "https://www.revenuelab.fyi/toolbox/1099-vs-w2"
  ],
  "license": "CC-BY-4.0",
  "citation": "RevenueLab — Self-Employment Tax Calculator (https://www.revenuelab.fyi/toolbox/self-employment-tax)"
}