Focused on SE tax
This tool estimates Social Security and Medicare taxes for self-employment income. It does not calculate full federal income tax, state tax, QBI, credits, or income tax deductions.
SE calculator
Updated for 2026 assumptions
Self-Employment Tax Calculator
Estimate rough self-employment tax for Social Security and Medicare, review the simplified SE tax formula, and see why other W-2 wages can change a side-business estimate.
Educational estimate only. SCorpMath does not provide tax, legal, accounting, payroll, or financial advice.
Rough result
$12,717
Estimated self-employment tax for Social Security and Medicare, based on the assumptions entered.
Net earnings subject to SE tax
$83,115
Social Security taxable earnings
$83,115
Estimated Social Security tax
$10,306
Estimated Medicare tax
$2,410
Additional Medicare Tax
$0
Total estimated SE tax
$12,717
Assumptions used
- Tax year
- 2026
- Net self-employment profit
- $90,000
- Other W-2 wages
- $0
- 2026 Social Security wage base
- $184,500
Want to compare S-Corp treatment?
Use the main S-Corp tax savings calculator to compare this rough SE tax estimate with an S-Corp salary and distribution assumption.
Short answer
Self-employment tax calculator with W-2 wages
This self-employment tax calculator estimates Social Security and Medicare tax on net self-employment profit. It also asks about other W-2 wages because those wages may use part of the Social Security wage base before self-employment income is considered.
The result is a rough educational estimate, not a full federal income tax return, state tax calculation, or estimated tax payment plan.
W-2 wages matter
Other W-2 wages can use part or all of the Social Security wage base, changing the self-employment tax estimate for a side business or mixed-income year.
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.
1099 estimate
1099 self-employment tax calculator
If 1099 income is self-employment income, the calculator can estimate the Social Security and Medicare portion using net profit after ordinary business expenses. It does not determine whether a worker is properly classified as 1099, whether an expense is deductible, or how income tax will work.
If you are comparing a contractor offer with employee wages, use the 1099 vs W-2 calculator after reviewing this narrow self-employment tax estimate.
| Question | How SCorpMath handles it |
|---|---|
| Gross 1099 income | Not the preferred input if expenses apply. |
| Net self-employment profit | Use this as the calculator profit input. |
| Other W-2 wages | Used to estimate remaining Social Security wage base. |
| Income tax and state tax | Not calculated by this tool. |
Methodology
A simplified Schedule SE-style estimate
SCorpMath applies a simplified self-employment tax model to net self-employment profit, then separates the estimate into Social Security, Medicare, and Additional Medicare Tax components.
Simplified self-employment tax formula
Formula step 1
Net profit after ordinary business expenses
Use net self-employment profit, not gross receipts. The calculator does not decide whether an expense is deductible.
Formula step 2
Schedule SE-style net earnings adjustment
The estimate applies a simplified net earnings adjustment before estimating Social Security and Medicare tax.
Formula step 3
Social Security wage base
Social Security tax is estimated only up to the remaining wage base after any other W-2 wages entered.
Formula step 4
Medicare and Additional Medicare Tax
Medicare tax can still apply after the Social Security wage base is reached, and higher-income thresholds can matter.
This is why the calculator asks for other W-2 wages. A wage base already used by W-2 income can change the Social Security portion of a 1099 or side-business estimate.
For a broader LLC vs S-Corp comparison, use the S-Corp tax savings calculator.
What does this self-employment tax calculator estimate?
It estimates the Social Security and Medicare portion of self-employment tax based on net self-employment profit, tax year, filing status, and other W-2 wages. It does not estimate full federal income tax or state tax.
Is self-employment tax the same as income tax?
No. Self-employment tax generally refers to Social Security and Medicare taxes for people who work for themselves. Income tax is separate and is not calculated by this tool.
Why does the calculator ask about other W-2 wages?
Other W-2 wages may reduce the remaining Social Security wage base available for self-employment tax. Medicare tax can still apply even after the Social Security wage base is reached.
Can this calculator tell me whether to elect S-Corp status?
No. It only estimates self-employment tax. You can compare rough S-Corp salary and payroll tax assumptions with the main SCorpMath calculator, then discuss the result with a qualified tax professional.
How is self-employment tax estimated?
The calculator applies a simplified Schedule SE-style model to net self-employment earnings, then estimates Social Security tax up to the wage base and Medicare tax on applicable earnings. It is not a full tax return calculation.
Does this self-employment tax calculator include deductions?
It starts with net self-employment profit after ordinary business expenses. It does not determine whether an expense is deductible and does not calculate income tax deductions, QBI, credits, or state tax.
Does this calculator estimate 1099 self-employment tax?
Yes, if the 1099 income is self-employment income, you can enter net profit after ordinary business expenses as the profit assumption. The calculator does not decide whether income is self-employment income or whether an expense is deductible.
What is the self-employment tax formula used here?
The calculator starts with net self-employment profit, applies the Schedule SE-style net earnings adjustment, then estimates Social Security tax up to the wage base and Medicare tax on applicable net earnings. The estimate is simplified and not a full tax return.
Why can a side business have lower Social Security self-employment tax?
If W-2 wages have already used part of the Social Security wage base, less of the self-employment earnings may be subject to the Social Security portion. Medicare tax can still apply after the Social Security wage base is reached.
Does this calculate income tax too?
No. This page estimates self-employment tax for Social Security and Medicare. Federal income tax, state income tax, credits, QBI, retirement plan effects, and estimated tax payment planning are outside this calculator.
Next calculations
When a self-employment tax estimate becomes a planning question
A self-employment tax calculator answers one narrow question. If the estimate is large enough to affect planning, compare it with salary, payroll tax, admin cost, and reasonable compensation assumptions before discussing entity treatment with a qualified professional.
Compare Schedule C vs S-CorpUse this after estimating self-employment tax to model a rough S-Corp salary, payroll tax, distribution, and admin cost scenario.Review S-Corp payroll taxUnderstand which payroll taxes the S-Corp salary assumption includes and what payroll compliance items are excluded.Organize reasonable salary factsCollect duties, time, experience, and comparable pay facts before discussing an S-Corp salary assumption.
Deductions
Use net profit, not gross receipts
For this calculator, the profit input should generally be after ordinary business expenses. The tool does not determine whether an expense is deductible or whether records are sufficient. It simply uses the net profit assumption you enter.
When to use a broader calculator
If the self-employment tax estimate is material, compare it with a rough S-Corp salary and payroll tax assumption before discussing entity tax treatment with a qualified professional.