{"id":20679,"date":"2025-02-13T05:05:12","date_gmt":"2025-02-13T11:05:12","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/"},"modified":"2025-03-05T14:16:04","modified_gmt":"2025-03-05T20:16:04","slug":"self-employment-tax","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/small-business\/self-employed\/self-employment-tax\/","title":{"rendered":"Self-employment tax: Definition, rates, and how to calculate"},"content":{"rendered":"
\n
\"self-employment<\/figure><\/div>\n\n\n

The world of self-employment is very different from that of a traditional W-2 worker in many ways: managing business expenses, operating a business, and even taxation. Self-employed people have additional tax obligations called self-employment tax.<\/p>\n\n\n\n

There are a few considerations to be mindful of, and we\u2019ll walk you through them here! <\/p>\n\n\n\n

What is self-employment tax?<\/h2>\n\n\n\n

It may seem that self-employment tax encompasses all the taxes you might pay when you\u2019re self-employed. In reality, it specifically covers Social Security and Medicare taxes. In other words, if you\u2019re self-employed, you pay into Social Security and Medicare programs through self-employment tax (SE tax).<\/p>\n\n\n\n

If you\u2019ve ever worked as a W-2 employee, you may recall these taxes are covered as part of your payroll tax. For W-2 wage earners, the payroll tax rate is 7.65%.<\/p>\n\n\n\n

\n\n\n\n

Do you have questions about your self-employment taxes? Check out our <\/em>Guide to Gig Worker Taxes<\/em><\/a>.<\/em><\/h4>\n\n\n\n
\n\n\n\n

How much is self-employment tax? What\u2019s the self-employment tax rate for 2025?<\/h2>\n\n\n\n

Self-employment tax isn\u2019t a fixed figure\u2014it depends on your net earnings, which is your profit or loss after business deductions. For the 2025 tax year, the self-employment tax rate is 15.3%. The rate is made up of:<\/p>\n\n\n\n

\u00b7 12.4% Social Security tax<\/p>\n\n\n\n

\u00b7 2.9% Medicare tax<\/p>\n\n\n\n

For 2023 taxes, the first $160,200 of self-employment net earnings is subject to Social Security. For 2024 taxes, that amount is the first $168,600. For 2025 taxes, the amount is $176,100.<\/p>\n\n\n\n

All self-employment net earnings of more than $400 (or if you had church employee income of $108.28 or more) is subject to self-employment tax. A 0.9% additional Medicare tax may also apply if your net earnings exceed the threshold of $200,000 for Single, Head of Household with qualifying person, and Qualifying Surviving Spouse with dependent child filers, and $250,000 if you\u2019re Married Filing Jointly and $125,000 if Married Filing Separately.<\/p>\n\n\n\n

<\/div>

File with H&R Block to get your max refund<\/h3>
\n
File online<\/a><\/div>\n\n\n\n
File with a tax pro<\/a><\/div>\n<\/div><\/div><\/div>\n\n\n\n

<\/a>How to calculate self-employment tax<\/h2>\n\n\n\n

Here\u2019s how to calculate self-employment tax.<\/p>\n\n\n\n

1. Determine your net earnings from self-employment:<\/strong> This includes income from freelance work, gig economy jobs, or your business. Make sure to subtract any qualifying business expenses. If you file a Schedule C you can use the net profit calculated on that form.<\/p>\n\n\n\n

2. Multiply your net earnings by 92.35%.<\/strong> If your net earnings are more than zero then multiply your net earnings by .9235. This accounts for the fact that you only pay self-employment tax on 92.35% of your net earnings. (You use this percentage since employees pay half of Social Security and Medicare taxes or 7.65% of their total wage income.)<\/p>\n\n\n\n

3. Calculate the Social Security portion<\/strong>. Multiply the smaller of step two or $168,600 by the current Social Security tax rate, 12.4%.<\/p>\n\n\n\n

4. Calculate the Medicare portion:<\/strong> Multiply the result from step two by the current Medicare tax rate, 2.9%. Unlike Social Security, there is no income limit for Medicare taxes.<\/p>\n\n\n\n

5. Add the Social Security and Medicare portions to get your self-employment tax amount.<\/strong><\/p>\n\n\n\n

<\/a>An example of calculating self employment taxes<\/h4>\n\n\n\n

1.<\/strong> Sal makes $50,000 in net earnings from his rideshare job. He wants to calculate self-employment taxes for the tax year.<\/p>\n\n\n\n

2.<\/strong> He multiplies his net earnings ($50,000) by 92.35% and arrives at $46,175.<\/p>\n\n\n\n

3.<\/strong> He determines the Social Security portion by taking the total self-employment taxes due, $46,175, by the Social Security tax rate, 12.4%, to arrive at $5,725.7.<\/p>\n\n\n\n

4. <\/strong>He then calculates the Medicare portion by multiplying $46,175 by 2.9% to arrive at $1,339.08<\/p>\n\n\n\n

5.<\/strong> He arrives at finding the self-employment taxes due by adding the Social Security portion ($5,725.7) and Medicare portion ($1,339.08), totaling $7,064.78.<\/p>\n\n\n\n

Net earnings:<\/em><\/strong> $50,000<\/em><\/p>\n\n\n\n

Self-employment tax on 92.35% of your net earnings:<\/em><\/strong> $50,000 x 92.35% = $46,175<\/em><\/p>\n\n\n\n

Social Security portion:<\/em><\/strong> $46,175 x 12.4% = $5,725.7<\/em><\/p>\n\n\n\n

Medicare portion:<\/em><\/strong> $46,175 x 2.9% = $1,339.08<\/em><\/p>\n\n\n\n

Total self-employment tax:<\/em><\/strong> $5,725.7 + $1,339.08 = $7,064.78<\/em><\/p>\n\n\n\n

Self-employed tax deductions<\/h2>\n\n\n\n

Here\u2019s the good news about self-employment taxes \u2026 you get to take a self-employment tax deduction! You can deduct the employer portion of your self-employment tax as an adjustment to income on Form 1040<\/a>. The amount you can take as a tax deduction is usually half of the employer\u2019s portion. This decreases your taxable income and, as a result, your federal income tax. Here are some other self-employed tax deductions<\/a> you can take.<\/p>\n\n\n\n

<\/a>Who must file self-employment taxes?<\/h2>\n\n\n\n

If your net earnings from self-employment equal $400 or more, you need to:<\/p>\n\n\n\n

\u00b7 File Schedule SE<\/a><\/p>\n\n\n\n

\u00b7 Pay any self-employment tax due<\/p>\n\n\n\n

This is true regardless of your age, and even if you receive Social Security or Medicare benefits.<\/p>\n\n\n\n

You\u2019re considered self-employed if you own a business or are an independent contractor and receive a 1099 form<\/a>. Because tax is usually not withheld from self-employment income (nonemployee compensation<\/a>), you could be required to make estimated tax payments<\/a> during the year to cover your federal income tax and SE tax.<\/p>\n\n\n\n

<\/a>What happens if you don\u2019t pay self-employment tax?<\/h2>\n\n\n\n

If you don\u2019t pay self-employment tax, you could run into issues. In fact, taxpayers sometimes don\u2019t understand this rule and end up with an IRS CP2000 Notice from the IRS.<\/p>\n\n\n\n

Related read:<\/em><\/strong> <\/em><\/a>Learn how to address an IRS CP2000 notice.<\/em><\/a><\/u><\/em><\/p>\n\n\n\n

<\/a>Self-employment tax forms<\/h2>\n\n\n\n

Self-employed tax forms and returns vary depending on your business designation (business entity<\/a>). Here\u2019s a rundown:<\/p>\n\n\n\n

\u00b7 If you are a <\/strong>single-member LLC or sole proprietor<\/a>: You will report your business revenue and expenses on IRS Schedule C<\/a> (Form 1040<\/a>) in most cases. Use Schedule SE<\/a> to figure out how much self-employment tax you owe if you earn more than $400 in business profits per year.<\/p>\n\n\n\n

\u00b7 Non-LLCs or sole proprietorships:<\/strong> Use the business return to file a Schedule E with your individual return. Then, use the number from Schedule E to fill out Schedule SE.<\/p>\n\n\n\n

For example, a partnership files Form 1065<\/a> and provides a Schedule K-1 to its partners. The partners use the information from the Schedule K-1 to complete their individual return and Schedule SE.<\/p>\n\n\n\n

Note: If you have an S corporation you do not have to pay SE tax on your share of the business\u2019 income.<\/p>\n\n\n\n

Get more help with SE income and taxes<\/h2>\n\n\n\n

By understanding the steps involved in SE tax, you can successfully stay on top of your self-employment tax obligations. Remember, there\u2019s always help nearby. Don’t hesitate to lean on our online tax software or a tax professionals. In fact, there are a few ways our H&R Block can help:<\/p>\n\n\n\n

\u00b7 Have a side business?<\/strong> Take control of your taxes and get every credit and deduction you deserve with our online tax software. File with H&R Block Online Deluxe<\/a> (if you don\u2019t have business expenses) or H&R Block Self-Employed<\/a> (if you have business expenses).<\/p>\n\n\n\n

\u00b7 Have questions about self-employment taxes and other small business tax issues?<\/strong> Rely on our team of small business-certified tax pros at Block Advisors to get your taxes right and keep your business on track. Find out how Block Advisors can help with your small business taxes<\/a>.<\/p>\n\n\n\n

\u00b7 Curious if you\u2019ll get a refund? <\/strong>Whether you\u2019re a W-2 vs. 1099<\/a> worker, you can use our tax calculator<\/a> to help determine your tax outcome.<\/p>\n","protected":false},"excerpt":{"rendered":"

The world of self-employment is very different from that of a traditional W-2 worker in many ways: managing business expenses, operating a business, and even taxation. Self-employed people have additional tax obligations called self-employment tax. There are a few considerations to be mindful of, and we\u2019ll walk you through them here! What is self-employment tax? 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