Employment taxes only
The result focuses on Social Security and Medicare taxes. It does not calculate full federal income tax, state tax, benefit value, retirement matches, or health insurance.
1099 vs W-2 calculator
Updated for 2026 assumptions
1099 vs W-2 Tax Calculator
Compare rough 1099 self-employment tax with W-2 employee Social Security and Medicare tax before discussing compensation, classification, or entity planning with a qualified professional.
Educational estimate only. SCorpMath does not provide tax, legal, accounting, payroll, worker classification, or financial advice.
Rough result
$5,773
Estimated extra Social Security and Medicare tax in the 1099 scenario before income tax, benefits, withholding, and state rules.
1099 estimated SE tax
$13,423
W-2 employee payroll tax
$7,650
1099 net profit after expenses
$95,000
Rough cash difference after these taxes
-$10,773
1099 contractor estimate
- Gross 1099 income
- $100,000
- Business expenses
- $5,000
- Net earnings subject to SE tax
- $87,733
- Social Security part
- $10,879
- Medicare part
- $2,544
- Additional Medicare Tax
- $0
W-2 employee estimate
- W-2 wages
- $100,000
- Social Security taxable wages
- $100,000
- Employee Social Security tax
- $6,200
- Employee Medicare tax
- $1,450
- Additional Medicare Tax
- $0
- 2026 Social Security wage base
- $184,500
Already operating as a 1099 business?
If 1099 net profit is meaningful, you can also compare a rough S-Corp salary assumption with the S-Corp tax savings calculator.
Classification is factual
1099 vs W-2 status depends on behavioral control, financial control, and the relationship between the worker and the business. This tool does not classify workers.
No stored tax data
The calculator runs in your browser. Do not enter SSN, EIN, tax return files, account numbers, or other sensitive personal information.
Methodology
A narrow tax comparison, not a job decision
The 1099 scenario uses net contractor profit after the expense assumption and estimates self-employment tax. The W-2 scenario estimates the employee Social Security and Medicare tax on wages. Both scenarios exclude full income tax and state-specific rules.
If the 1099 scenario reflects an ongoing business with meaningful net profit, you can also test a separate S-Corp tax savings estimate.
What does this 1099 vs W-2 calculator compare?
It compares a rough 1099 self-employment tax estimate with the employee Social Security and Medicare tax that would usually be withheld from W-2 wages. It does not calculate full income tax, state tax, benefits, unemployment insurance, or legal worker classification.
Can I choose 1099 status just to pay less tax?
No. Worker classification depends on the facts of the relationship between the worker and the business. This calculator is not worker classification advice.
Why can 1099 employment tax be higher than W-2 payroll tax?
A self-employed person generally calculates self-employment tax for Social Security and Medicare, while a W-2 employee usually has the employee share withheld from wages and the employer pays a separate employer share.
Does this calculator include business deductions?
It includes a rough 1099 business expense input before calculating self-employment tax. It does not determine whether any expense is deductible or supportable.
Does this calculator include S-Corp savings?
No. This page compares 1099 and W-2 employment taxes. If you already operate as a 1099 business, use the S-Corp tax savings calculator to estimate a separate S-Corp salary scenario.