{"id":67365,"date":"2026-10-21T10:03:44","date_gmt":"2026-10-21T07:03:44","guid":{"rendered":"https:\/\/wpcalc.com\/en\/?p=67365"},"modified":"2026-10-21T10:03:44","modified_gmt":"2026-10-21T07:03:44","slug":"self-employment-tax-calculator","status":"publish","type":"post","link":"https:\/\/wpcalc.com\/en\/finance\/self-employment-tax-calculator\/","title":{"rendered":"Self-Employment Tax Calculator"},"content":{"rendered":"<section class=\"not-prose calculator-box\" aria-labelledby=\"calculator-title\"><div class=\"flex items-baseline sm:items-center justify-between gap-2 sm:gap-3\"><div class=\"flex flex-col sm:flex-row sm:items-center gap-2\"><span class=\"icon icon-calculator text-primary-700! text-base! dark:text-primary-300!\" aria-hidden=\"true\"><\/span><h2 id=\"calculator-title\" class=\"text-lg font-display font-bold\">Estimate Your Self-Employment (SECA) Tax<\/h2><\/div><div class=\"calcdash-favorite group\">\n  <button type=\"button\" class=\"favorite\" id=\"favorite\" data-favorite-id=\"67365\" data-favorite-title=\"Self-Employment Tax\" data-favorite-url=\"https:\/\/wpcalc.com\/en\/finance\/self-employment-tax-calculator\/\" data-favorite-excerpt=\"Estimate your self-employment (SECA) tax for 2023\u20132025: enter your net profit, business expenses and W-2 wages to get the Social Security, Medicare and Additional Medicare tax, the deductible half, and suggested quarterly payments.\" aria-label=\"Add to Favorites\" data-favorite-icon=\"icon icon-finance\">\n    <span class=\"icon icon-shape-star-empty\" aria-hidden=\"true\"><\/span>\n  <\/button>\n  <div class=\"calcdash-favorite__tip\" aria-hidden=\"true\">\n   <span class=\"favorite-tooltip\" id=\"favorite-tooltip\"><\/span>\n  <\/div>\n  <span class=\"sr-only\" role=\"status\" id=\"favorite-status\"><\/span>\n<\/div><\/div><form action=\"https:\/\/wpcalc.com\/en\/finance\/self-employment-tax-calculator\/\" method=\"POST\" class=\"calculator\" id=\"calculator-67365\" data-post=\"67365\"><fieldset class=\"fieldset-input is-2\"><legend class=\"sr-only\">Input Fields<\/legend><div class=\"field is-single\" id=\"input-1\"><label for=\"field-1\">How do you want to enter your earnings?<\/label><div class=\"grid grid-cols-1\"><select id=\"field-1\" name=\"how_do_you_want_to_enter_your_earnings\"><option value=\"net\" selected>Net self-employment earnings (profit)<\/option><option value=\"gross\">Gross income minus business expenses<\/option><\/select><svg class=\"pointer-events-none col-start-1 row-start-1 mr-2 size-5 self-center justify-self-end text-gray-500 sm:size-4\" viewBox=\"0 0 16 16\" fill=\"currentColor\" aria-hidden=\"true\" data-slot=\"icon\">\n              <path fill-rule=\"evenodd\" d=\"M4.22 6.22a.75.75 0 0 1 1.06 0L8 8.94l2.72-2.72a.75.75 0 1 1 1.06 1.06l-3.25 3.25a.75.75 0 0 1-1.06 0L4.22 7.28a.75.75 0 0 1 0-1.06Z\" clip-rule=\"evenodd\" \/>\n            <\/svg><\/div><\/div><div class=\"field is-single\" id=\"input-2\"><label for=\"field-2\">Net self-employment earnings<\/label><input type=\"text\" name=\"net_selfemployment_earnings\" id=\"field-2\" aria-describedby=\"calc-unit-2 calc-info-2\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"80000\"\/><div class=\"unit\" id=\"calc-unit-2\">$<\/div><small id=\"calc-info-2\">Your profit from self-employment (Schedule C or 1099 income) after business expenses, before the deductible half of SE tax.<\/small><\/div><div class=\"field\" id=\"input-3\" hidden><label for=\"field-3\">Gross business income<\/label><input type=\"text\" name=\"gross_business_income\" id=\"field-3\" aria-describedby=\"calc-unit-3\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"100000\"\/><div class=\"unit\" id=\"calc-unit-3\">$<\/div><\/div><div class=\"field is-single\" id=\"input-4\" hidden><label for=\"field-4\">Business expenses<\/label><input type=\"text\" name=\"business_expenses\" id=\"field-4\" aria-describedby=\"calc-unit-4 calc-info-4\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"20000\"\/><div class=\"unit\" id=\"calc-unit-4\">$<\/div><small id=\"calc-info-4\">Ordinary and necessary deductible costs of running your business.<\/small><\/div><div class=\"field is-single\" id=\"input-5\"><label for=\"field-5\">W-2 wages this year<\/label><input type=\"text\" name=\"w2_wages_this_year\" id=\"field-5\" aria-describedby=\"calc-unit-5 calc-info-5\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"0\"\/><div class=\"unit\" id=\"calc-unit-5\">$<\/div><small id=\"calc-info-5\">Wages from a regular job already subject to Social Security tax; they use up the Social Security wage base first.<\/small><\/div><div class=\"field is-single\" id=\"input-6\"><label for=\"field-6\">Filing status<\/label><div class=\"grid grid-cols-1\"><select id=\"field-6\" name=\"filing_status\"><option value=\"single\" selected>Single \/ Head of household \/ MFS<\/option><option value=\"mfj\">Married filing jointly<\/option><\/select><svg class=\"pointer-events-none col-start-1 row-start-1 mr-2 size-5 self-center justify-self-end text-gray-500 sm:size-4\" viewBox=\"0 0 16 16\" fill=\"currentColor\" aria-hidden=\"true\" data-slot=\"icon\">\n              <path fill-rule=\"evenodd\" d=\"M4.22 6.22a.75.75 0 0 1 1.06 0L8 8.94l2.72-2.72a.75.75 0 1 1 1.06 1.06l-3.25 3.25a.75.75 0 0 1-1.06 0L4.22 7.28a.75.75 0 0 1 0-1.06Z\" clip-rule=\"evenodd\" \/>\n            <\/svg><\/div><\/div><div class=\"field is-single\" id=\"input-7\"><label for=\"field-7\">Tax year<\/label><div class=\"grid grid-cols-1\"><select id=\"field-7\" name=\"tax_year\"><option value=\"y2025\" selected>2025 (wage base $176,100)<\/option><option value=\"y2024\">2024 (wage base $168,600)<\/option><option value=\"y2023\">2023 (wage base $160,200)<\/option><\/select><svg class=\"pointer-events-none col-start-1 row-start-1 mr-2 size-5 self-center justify-self-end text-gray-500 sm:size-4\" viewBox=\"0 0 16 16\" fill=\"currentColor\" aria-hidden=\"true\" data-slot=\"icon\">\n              <path fill-rule=\"evenodd\" d=\"M4.22 6.22a.75.75 0 0 1 1.06 0L8 8.94l2.72-2.72a.75.75 0 1 1 1.06 1.06l-3.25 3.25a.75.75 0 0 1-1.06 0L4.22 7.28a.75.75 0 0 1 0-1.06Z\" clip-rule=\"evenodd\" \/>\n            <\/svg><\/div><\/div><\/fieldset><div class=\"buttons\"><button type=\"submit\" data-text=\"Re-Calculate\" id=\"calculate-button\" data-post=\"67365\">Calculate<\/button><button type=\"reset\">Reset<\/button><\/div><div class=\"field is-checkbox hidden!\" id=\"field-auto-calc\"><input type=\"checkbox\" id=\"auto-calc\"><label for=\"auto-calc\">Calculate automatically<\/label><small>If enabled, the result will update automatically when you change any value.<\/small><\/div><div class=\"fieldset-result is-hidden\" aria-labelledby=\"result-title\" aria-live=\"polite\" role=\"region\"> <h3 class=\"result-title bg-gradient-to-r from-primary-50 to-gray-50 dark:from-primary-900 dark:to-gray-800\" id=\"result-title\"><span class=\"icon icon-s-pulse\" aria-hidden=\"true\"><\/span> Your Self-Employment Tax Estimate<\/h3><div class=\"result-box\"><div class=\"field-result\" id=\"output-1\"><span class=\"field-title\"><span>Total self-employment tax<\/span><\/span><span class=\"field-value\" id=\"result-1\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copy Result\" aria-label=\"Copy Result\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result\" id=\"output-2\"><span class=\"field-title\"><span>Social Security part (12.4%)<\/span><\/span><span class=\"field-value\" id=\"result-2\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copy Result\" aria-label=\"Copy Result\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result\" id=\"output-3\"><span class=\"field-title\"><span>Medicare part (2.9%)<\/span><\/span><span class=\"field-value\" id=\"result-3\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copy Result\" aria-label=\"Copy Result\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result\" id=\"output-4\"><span class=\"field-title\"><span>Additional Medicare tax (0.9%)<\/span><\/span><span class=\"field-value\" id=\"result-4\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copy Result\" aria-label=\"Copy Result\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result\" id=\"output-5\"><span class=\"field-title\"><span>Deductible half of SE tax<\/span><\/span><span class=\"field-value\" id=\"result-5\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copy Result\" aria-label=\"Copy Result\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result\" id=\"output-6\"><span class=\"field-title\"><span>SE tax as % of net earnings<\/span><\/span><span class=\"field-value\" id=\"result-6\" data-unit=\"%\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copy Result\" aria-label=\"Copy Result\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result is-column\" id=\"output-7\"><span class=\"field-title\"><span>Estimated quarterly payments<\/span><\/span><span class=\"field-value\" id=\"result-7\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copy Result\" aria-label=\"Copy Result\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result is-column\" id=\"output-8\"><span class=\"field-title\"><span>Assumptions and notes<\/span><\/span><span class=\"field-value\" id=\"result-8\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copy Result\" aria-label=\"Copy Result\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><\/div><div class=\"result-actions\"><button type=\"button\" class=\"copy-link\"><svg viewBox=\"0 0 20 20\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M12.232 4.232a2.5 2.5 0 0 1 3.536 3.536l-1.225 1.224a.75.75 0 0 0 1.061 1.06l1.224-1.224a4 4 0 0 0-5.656-5.656l-3 3a4 4 0 0 0 .225 5.865.75.75 0 0 0 .977-1.138 2.5 2.5 0 0 1-.142-3.667l3-3Z\"\/><path d=\"M11.603 7.963a.75.75 0 0 0-.977 1.138 2.5 2.5 0 0 1 .142 3.667l-3 3a2.5 2.5 0 0 1-3.536-3.536l1.225-1.224a.75.75 0 0 0-1.061-1.06l-1.224 1.224a4 4 0 1 0 5.656 5.656l3-3a4 4 0 0 0-.225-5.865Z\"\/><\/svg><span class=\"copy-link__text\">Copy link to this calculation<\/span><\/button><span class=\"sr-only\" role=\"status\" id=\"copy-link-status\"><\/span><\/div><\/div><a href=\"#respond\" class=\"hidden transition-opacity duration-300 opacity-0 w-50 text-sm justify-center items-center gap-2 px-4 py-2 rounded bg-gray-200 text-gray-700 hover:bg-gray-300\" id=\"leave-comment\"><span class=\"icon icon-comments\" aria-hidden=\"true\"><\/span>Leave a Comment<\/a><\/form><\/section><section id=\"calc-reactions\" class=\"not-prose hidden my-12 bg-gradient-to-r from-primary-50 to-gray-50 border border-indigo-100 rounded-xl px-6 py-4 shadow-sm\" data-post=\"67365\" aria-live=\"polite\" aria-labelledby=\"calc-reactions-title\"><p id=\"calc-reactions-title\" class=\"text-sm text-gray-500 text-center mb-2\">How did this result make you feel?<\/p><div role=\"group\" aria-labelledby=\"calc-reactions-title\" class=\"grid grid-cols-3 sm:flex sm:flex-row sm:justify-around gap-4 sm:items-center sm:flex-wrap\"><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"like\"><span class=\"reaction-count\" data-reaction-count=\"like\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude00 <\/span><span class=\"reaction-description font-medium\">Like <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"helpful\"><span class=\"reaction-count\" data-reaction-count=\"helpful\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\udca1 <\/span><span class=\"reaction-description font-medium\">Helpful <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"confused\"><span class=\"reaction-count\" data-reaction-count=\"confused\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude15 <\/span><span class=\"reaction-description font-medium\">Confused <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"disappointed\"><span class=\"reaction-count\" data-reaction-count=\"disappointed\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude1e <\/span><span class=\"reaction-description font-medium\">Disappointed <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"inaccurate\"><span class=\"reaction-count\" data-reaction-count=\"inaccurate\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\u274c <\/span><span class=\"reaction-description font-medium\">Inaccurate <\/span><\/button><\/div><div id=\"reaction-message\" class=\"hidden mt-8 rounded-md border border-primary-100 bg-white\/50 backdrop-blur-sm px-4 py-2 text-sm text-center shadow-sm\"><\/div><\/section><div class=\"calcdash-ad not-prose calcdash-ad--calc_result calcdash-ad--in-article\"><ins class=\"adsbygoogle\" style=\"display:block\" data-ad-client=\"ca-pub-1721569815777345\" data-ad-slot=\"6317458308\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><script>(adsbygoogle = window.adsbygoogle || []).push({});<\/script><\/div>\n<style id=\"wpcoderpro-inline-1\">.formula-box {\r\n\tborder-bottom: none !important;\r\n}<\/style><section class=\"formula-box\" aria-labelledby=\"formula-title\">\r\n\t<div id=\"formula-title\" class=\"not-prose font-display mb-4\"><span class=\"icon icon-formula\" aria-hidden=\"true\"><\/span><h2>Self-Employment Tax Formula<\/h2><\/div>\r\n\t<figure class=\"not-prose formula\">\r\n\t\t<figcaption class=\"formula-title\">Formula<\/figcaption>\r\n\t\t<div class=\"text-base text-gray-800\" id=\"formula\">\n\\[B = 0.9235 \\times N\\]\n\\[SS = 0.124 \\times \\min(B,\\ \\max(0,\\ W - P))\\]\n\\[Med = 0.029 \\times B\\]\n\\[AM = 0.009 \\times \\max\\left(0,\\ \\min(B,\\ B + P - T)\\right)\\]\n\\[T_{SE} = SS + Med + AM \\qquad \\text{Deductible half} = \\tfrac{1}{2} T_{SE}\\]\n<\/div>\r\n\t<\/figure>\r\n\t<\/p>\n<p><strong>Where:<\/strong><\/p>\n<ul>\n<li>\\(N\\) \u2014 net self-employment earnings (profit) in dollars<\/li>\n<li>\\(B\\) \u2014 SE tax base (92.35% of net earnings)<\/li>\n<li>\\(W\\) \u2014 Social Security wage base for the year (&#036;176,100 in 2025, &#036;168,600 in 2024, &#036;160,200 in 2023)<\/li>\n<li>\\(P\\) \u2014 W-2 wages already subject to Social Security tax<\/li>\n<li>\\(T\\) \u2014 Additional Medicare Tax threshold (&#036;200,000 for single filers and heads of household, &#036;250,000 for married filing jointly)<\/li>\n<\/ul>\n<p>The formula mirrors Schedule SE: you pay 15.3% on 92.35% of your profit, but the 12.4% Social Security share stops at the annual wage base after counting your W-2 wages, while the 2.9% Medicare share has no cap. The 0.9% Additional Medicare Tax applies only to combined earned income above the threshold.<\/p>\n<p>\r\n<\/section>\n<style id=\"wpcoderpro-inline-459\">.calculation-box {\r\n\tborder-bottom: none !important;\r\n}<\/style><section id=\"calculation\" class=\"calculation-box\" aria-labelledby=\"calculation-title\">\r\n\t<div id=\"calculation-title\" class=\"not-prose font-display\"><span class=\"icon icon-unordered-list\" aria-hidden=\"true\"><\/span><h2>Self-Employment Tax \u2013 Calculation Example<\/h2><\/div>\r\n\r\n<\/p>\n<p><strong>Example:<\/strong> a single freelancer with no W-2 job has net self-employment earnings of $80,000 in 2025.<\/p>\n<p>\\[B = 0.9235 \\times 80{,}000 = 73{,}880\\]<\/p>\n<p>\\[SS = 0.124 \\times 73{,}880 = 9{,}161.12 \\qquad Med = 0.029 \\times 73{,}880 = 2{,}142.52\\]<\/p>\n<p>Combined income of $73,880 is below the $200,000 threshold, so the Additional Medicare Tax is $0.<\/p>\n<p>\\[T_{SE} = 9{,}161.12 + 2{,}142.52 = 11{,}303.64\\]<\/p>\n<p><strong>Result:<\/strong> total self-employment tax of <strong>$11,303.64<\/strong> \u2014 14.13% of net earnings. The deductible half is $5,651.82, and each of the four quarterly estimated payments would be $2,825.91.<\/p>\n<p>\n\r\n<\/section>\n<h2>How to Use the Calculator<\/h2>\n<ol>\n<li>Choose <strong>how you want to enter your earnings<\/strong>: either your net profit directly, or gross income minus business expenses.<\/li>\n<li>Enter your <strong>net self-employment earnings<\/strong> (or <strong>Gross business income<\/strong> and <strong>Business expenses<\/strong> if you chose that option). This is your Schedule C or 1099 profit after deductible costs.<\/li>\n<li>Enter your <strong>W-2 wages this year<\/strong>. If you had none, leave 0 \u2014 this matters because wages use up the Social Security wage base first.<\/li>\n<li>Select your <strong>Filing status<\/strong>, which sets the Additional Medicare Tax threshold ($250,000 for joint filers, $200,000 otherwise).<\/li>\n<li>Choose the <strong>Tax year<\/strong> to apply the correct Social Security wage base, then read your results below.<\/li>\n<\/ol>\n<h2>What Is Self-Employment Tax?<\/h2>\n<p>Self-employment tax (SECA tax) is the Social Security and Medicare tax that people who work for themselves pay instead of the FICA tax withheld from employees' paychecks. If your net earnings from self-employment are $400 or more in a year, you must file Schedule SE with your Form 1040 and pay it. It applies to freelancers, independent contractors, sole proprietors, and typically partners in a partnership \u2014 anyone whose income is reported on Schedule C or Schedule K-1 rather than a W-2.<\/p>\n<p>The combined rate is 15.3%: 12.4% for Social Security and 2.9% for Medicare. Employees pay only half of this (7.65%), with their employer covering the other half \u2014 which is why the self-employed rate looks high. Two adjustments make this fairer. First, the tax is calculated on only 92.35% of your net earnings, reflecting the employer's share of the base. Second, you deduct one half of your SE tax as an adjustment to gross income on Schedule 1, which lowers your federal income tax (but not the SE tax itself).<\/p>\n<p>The Social Security portion is capped: for 2025 it applies only to the first $176,100 of combined wages and SE income ($168,600 in 2024, $160,200 in 2023). Above the cap you pay only the 2.9% Medicare part, which has no ceiling. On top of that, a 0.9% Additional Medicare Tax applies to earned income above $200,000 ($250,000 for married couples filing jointly), figured on Form 8959.<\/p>\n<p>Keep in mind that SE tax is <em>separate from<\/em> federal income tax, which you also owe on the same profit. This calculator covers only the SECA portion \u2014 pair the result with our <a href=\"https:\/\/wpcalc.com\/en\/federal-income-tax-calculator\/\">Federal Income Tax Calculator<\/a> to estimate your total federal bill, or with the <a href=\"https:\/\/wpcalc.com\/en\/finance\/paycheck-calculator-take-home-pay-after-taxes\/\">Paycheck Calculator<\/a> if you want to compare against what a W-2 employee with the same income would take home.<\/p>\n<h2>Wage Base and Threshold Reference<\/h2>\n<table>\n<thead>\n<tr>\n<th>Year<\/th>\n<th>Social Security wage base<\/th>\n<th>Additional Medicare threshold (single)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2025<\/td>\n<td>$176,100<\/td>\n<td>$200,000<\/td>\n<\/tr>\n<tr>\n<td>2024<\/td>\n<td>$168,600<\/td>\n<td>$200,000<\/td>\n<\/tr>\n<tr>\n<td>2023<\/td>\n<td>$160,200<\/td>\n<td>$200,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Assumptions, Limitations and Tips<\/h2>\n<ul>\n<li><strong>W-2 wages matter.<\/strong> If you also hold a job, your wages consume the Social Security wage base first. The calculator accounts for this, but if your wages exceed the base, only the Medicare parts apply to your SE income.<\/li>\n<li><strong>Net earnings below $400<\/strong> generally do not trigger SE tax at all (church employee income is an exception).<\/li>\n<li><strong>Quarterly payments.<\/strong> The calculator splits the tax evenly across the four estimated payment dates (April 15, June 15, September 15, and January 15 of the following year). In practice you must also cover income tax on this profit, so your actual quarterly payment is usually larger than the SE portion shown.<\/li>\n<li><strong>Not included:<\/strong> state and local taxes, optional SE tax methods, the farm or fishing variants of Schedule SE, and situations where a spouse's income affects the Additional Medicare Tax threshold for joint filers.<\/li>\n<li><strong>Losses and multiple businesses<\/strong> are combined: if one activity lost money, combine all SE income and losses before entering the net figure.<\/li>\n<li>Use the result as a planning estimate. Verify current wage bases with the SSA and the rules in the Schedule SE instructions before filing, and consider setting aside roughly 25\u201330% of each payment you receive \u2014 a <a href=\"https:\/\/wpcalc.com\/en\/finance\/budget-calculator-50-30-20-rule\/\">50\/30\/20 budget<\/a> can help keep that reserve untouchable.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Estimate your self-employment (SECA) tax for 2023\u20132025: enter your net profit, business expenses and W-2 wages to get the Social Security, Medicare and Additional Medicare tax, the deductible half, and suggested quarterly payments.<\/p>\n","protected":false},"author":3168,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[100],"class_list":["post-67365","post","type-post","status-publish","format-standard","hentry","category-finance","tag-taxes-pay"],"acf":[],"_links":{"self":[{"href":"https:\/\/wpcalc.com\/en\/wp-json\/wp\/v2\/posts\/67365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wpcalc.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wpcalc.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wpcalc.com\/en\/wp-json\/wp\/v2\/users\/3168"}],"replies":[{"embeddable":true,"href":"https:\/\/wpcalc.com\/en\/wp-json\/wp\/v2\/comments?post=67365"}],"version-history":[{"count":1,"href":"https:\/\/wpcalc.com\/en\/wp-json\/wp\/v2\/posts\/67365\/revisions"}],"predecessor-version":[{"id":67366,"href":"https:\/\/wpcalc.com\/en\/wp-json\/wp\/v2\/posts\/67365\/revisions\/67366"}],"wp:attachment":[{"href":"https:\/\/wpcalc.com\/en\/wp-json\/wp\/v2\/media?parent=67365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wpcalc.com\/en\/wp-json\/wp\/v2\/categories?post=67365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wpcalc.com\/en\/wp-json\/wp\/v2\/tags?post=67365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}