# LLC Versus S Corporation Payroll Worksheet — United States

> Compare a narrowly scoped basic payroll-tax scenario only after wage base and reasonable compensation have been verified. USD planning view; stated limitations apply.

Page: https://askcalculators.com/us/llc-vs-s-corp/
Definition: https://askcalculators.com/us/llc-vs-s-corp/definition.json
JSON Schema: https://askcalculators.com/us/llc-vs-s-corp/schema.json
Version: 20.16.0
Maintained by: AskCalculators (software project; not a credentialed reviewer)
Qualified review: pending. Automated checks do not establish professional approval.
Page status: Live
Review status: Pending

## Use
Open the calculator page and enter values. Query-string parameters can restore and bookmark a calculation.
Example: https://askcalculators.com/us/llc-vs-s-corp/?businessProfit=120000&reasonableSalary=70000&socialSecurityWageBase=0&otherSocialSecurityWages=0&combinedSsRate=12.4&combinedMedicareRate=2.9&extraAdmin=2500

## Inputs
- businessProfit: Business profit before owner compensation and incremental administration; type=money; required; default=120000; min=0; max=1000000000000
- reasonableSalary: Independently supported reasonable owner salary; type=money; required; default=70000; min=0; max=1000000000000
- socialSecurityWageBase: Confirmed applicable annual Social Security wage base; type=money; required; default=0; min=0; max=1000000000000
- otherSocialSecurityWages: Other wages using that wage base; type=money; required; default=0; min=0; max=1000000000000
- combinedSsRate: Confirmed combined employee/employer Social Security rate; type=percent; required; default=12.4; min=0; max=30
- combinedMedicareRate: Confirmed combined basic Medicare rate; type=percent; required; default=2.9; min=0; max=20
- extraAdmin: Incremental S corporation administration cost; type=money; required; default=2500; min=0; max=1000000000000

## Outputs
- seNetEarnings: Modeled sole-proprietor net earnings for basic SE tax; format=currency
- soleBasicPayroll: Modeled basic self-employment payroll taxes; format=currency
- sCorpBasicPayroll: Modeled combined basic payroll taxes on salary; format=currency
- difference: Basic payroll-tax difference less extra administration; format=currency; primary

## Formula
basic SE payroll scenario uses 92.35% of entered self-employment profit; compare applicable capped Social Security and uncapped basic Medicare with salary payroll.

Inputs are converted to canonical units before evaluating this stated formula.

## Rules
- Empty optional inputs are undefined, not zero.
- Hidden conditional inputs are ignored.
- Do not invent missing required inputs.

Notice: Illustrative defaults are not local quotes or verified legal rules. Dated reference components and user-entered assumptions are explicitly distinguished. Professional review is pending.