SELF-EMPLOYMENT TAX
01.Core Concepts
Step 2: Determine SE Tax Net Self-employment Income Times: 92.35% Equals: earnings subject to self-employment tax Times 15.3% up to $176,100 (2025) + 2.9% over $176,100 OR 12.4% x up to wage base + 2.9% on all income Equals: Self-employment Tax