Calcolatore Imposta sul Lavoro Autonomo Gratuito
Calcola l'imposta sul lavoro autonomo per freelancer. Dettaglio Social Security e Medicare incluso.
Self-Employment Tax
$11,304
Self-Employment Tax vs Net Self-Employment Income
Formula
## Self-Employment Tax Self-employed individuals pay both the employer and employee portions of FICA taxes. **SE Tax = 92.35% of Net Earnings x 15.3%** - Social Security: 12.4% (up to $168,600 in 2024) - Medicare: 2.9% (no cap) - Additional Medicare: 0.9% on earnings over $200,000 You can deduct half of SE tax from your adjusted gross income.
Esempio Risolto
$80,000 net self-employment income.
- 01Taxable base = $80,000 x 92.35% = $73,880
- 02SS = $73,880 x 12.4% = $9,161
- 03Medicare = $73,880 x 2.9% = $2,143
- 04Total SE tax = $11,304
- 05Deductible half = $5,652
Domande Frequenti
Why do self-employed people pay more?
Employees split FICA 50/50 with their employer. Self-employed people pay both halves (15.3% total vs 7.65% as an employee). However, the employer half is tax-deductible.
Why is it calculated on 92.35%?
The 92.35% factor (100% - 7.65%) adjusts for the fact that employees do not pay FICA on the employer portion. This prevents double-taxation.
Do I owe SE tax on all income?
SE tax applies to net earnings from self-employment (Schedule C or partnership income). It does not apply to W-2 wages, investment income, or rental income.
Impara