Calculadora de Imposto de Autônomo — 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.

    Exemplo Resolvido

    $80,000 net self-employment income.

    1. Taxable base = $80,000 x 92.35% = $73,880
    2. SS = $73,880 x 12.4% = $9,161
    3. Medicare = $73,880 x 2.9% = $2,143
    4. Total SE tax = $11,304
    5. Deductible half = $5,652