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Federal Self-Employment Tax Calculator

Calculate the 15.3% federal self-employment tax on your net 1099 profit, split into Social Security and Medicare, with the deductible half shown.

Employees split FICA with an employer. Self-employed, you pay both halves — this is the tax that surprises almost every first-year 1099 worker.

Self-employment income

Calculates the 15.3% SECA (Social Security + Medicare) tax on net earnings.

Self-employment tax owed
$5,087
Net SE earnings
$36,000
½ SE deduction
$2,543

Breakdown

Gross 1099 income$40,000
Business expenses− $4,000
Net self-employment income$36,000
SE-taxable base (92.35%)$33,246
Social Security (12.4%)$4,123
Medicare (2.9%)$964
Combined SE tax$5,087
Effective SE rate on gross12.7%

Frequently asked questions

What is federal self-employment tax?
It is the SECA tax that replaces employer and employee FICA for self-employed people: 12.4% Social Security plus 2.9% Medicare, or 15.3% total, applied to 92.35% of net profit.
At what income does self-employment tax start?
Net profit of $400 or more. There is no standard deduction shielding it, which is why low-income 1099 workers can owe SE tax with zero income tax.
Is half of self-employment tax deductible?
Yes. Roughly half is an above-the-line deduction on Schedule 1 that lowers adjusted gross income, though it does not reduce the SE tax itself.
Does Social Security tax stop at a limit?
The 12.4% Social Security portion stops at the annual wage base; the 2.9% Medicare portion never stops, and an extra 0.9% surtax applies above $200,000 single or $250,000 joint.
Do W-2 wages affect my self-employment tax?
Yes. Wages already subject to Social Security tax count toward the wage base first, which can reduce the Social Security portion owed on your 1099 profit.
Which form reports self-employment tax?
Schedule SE, filed with Form 1040, using the net profit from Schedule C line 31.

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