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Self-Employment Tax Calculator

Gross Self-Employment Income

Business Expenses

What is Self-Employment Tax?

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Self-employment tax covers Social Security and Medicare for freelancers who pay both employee and employer portions. In the UK, Class 2 and Class 4 NI applies.

Calkulon makes complex calculations simple — built for students and everyday problem-solvers.

Vzorec

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f(x)

Self-employment tax = Net income × 92.35% × 15.3%; (Both employer + employee portion of Social Security + Medicare); Deduction = SE tax × 50%

Variable Legend

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Symbol	Meno	Jednotka	Popis
NetIncome	Net business income	Currency	—
SEtax	Self-employment tax	Currency	—
SS	Social Security portion (12.4%)	Currency	—
Medicare	Medicare portion (2.9%+)	Currency	—

How to Self-Employment Tax

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1US: SE tax = Net profit × 15.3% (SS 12.4% + Medicare 2.9%)
2Deduct half of SE tax from taxable income
3UK Class 4 NI: 9% on profits £12,570–£50,270
4Quarterly estimated payments required in the US

Worked Examples

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Example 1

Given:US: $80,000 net self-employment profit

Výsledok:SE tax ≈ $11,304; deduct $5,652 from taxable income

Real-World Applications

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Quarterly tax payment calculation

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Business profitability analysis

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Expense deduction optimization

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C-corp vs sole proprietor comparison

US SE Tax 2024

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Component	Rate	Cap
Social Security	12.4%	$168,600
Medicare	2.9%	No cap
Total	15.3%	On net earnings

Frequently Asked Questions

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Why is self-employment tax so high?

You pay both employee (7.65%) and employer (7.65%) portions = 15.3%. W-2 workers split with employer; you pay all. SE tax deduction offsets some (0.5 × SE tax).

Can I deduct business expenses before SE tax?

Yes. Calculate: Gross income − Business deductions = Net income. Apply SE tax to net. Deductible expenses reduce both income tax and SE tax.

What about Medicare surtax (3.8%)?

Additional 0.9% Medicare tax on earnings > $200k (single) or $250k (married). Plus 3.8% Net Investment Income Tax on unearned income. Cumulative rates hit high earners hard.

Regional Guides

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US▾

Only SE tax no income tax withholding for self-employed. File quarterly estimated taxes (Form 1040-ES). Overpay slightly to avoid penalties. Solo 401k and SEP-IRA options.

UK▾

National Insurance Class 2: flat fee (~£170/year 2024). Class 4: 9% on profits £12,570–£50,270; 2% above. IR35 rules if personal service company.

References

›SE tax — IRS

Len na informačné účely. Tento nástroj nepredstavuje finančné poradenstvo. Pred investičnými alebo finančnými rozhodnutiami sa poraďte s kvalifikovaným finančným poradcom.

Deep Dive

Read the full guide on how to use this calculator effectively

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Formula-verified for precision

Reviewed October 2026

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