{
  "id": "v20-us-self-employment-tax",
  "version": "20.16.0",
  "name": "Self-employment Contribution Calculator — United States",
  "shortName": "Self-employment Contribution",
  "description": "Estimate ordinary US self-employment contributions, UK Class 4/voluntary Class 2, or Irish annual self-assessed Class S PRSI. Income tax, USC, capital gains and special exemptions are separate. USD planning view; stated limitations apply.",
  "category": "Finance",
  "categorySlug": "finance",
  "keywords": [
    "self-employment-tax",
    "us",
    "tax-authority"
  ],
  "status": "live",
  "workStatus": "pending",
  "reviewStatus": "pending",
  "migrationStatus": "new",
  "engine": "native",
  "creator": null,
  "reviewer": null,
  "quality": {
    "availability": "live",
    "technicalReviewRecord": "/reviews/v20-us-self-employment-tax.json",
    "qualifiedReview": "pending",
    "qualifiedReviewer": null,
    "qualifiedReviewDate": null,
    "formulaVersion": "20.16.0",
    "referenceCoverage": "references-listed",
    "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
    "historicalMetadataDate": "",
    "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
  },
  "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.",
  "urls": {
    "page": "/us/self-employment-tax/",
    "definition": "/us/self-employment-tax/definition.json",
    "schema": "/us/self-employment-tax/schema.json",
    "llms": "/us/self-employment-tax/llms.txt",
    "legacyDefinition": "/us/self-employment-tax/definition.json"
  },
  "queryExample": "https://askcalculators.com/us/self-employment-tax/?profit=60000&wages=0&additional=0&rulesConfirmed=0",
  "queryParameters": {
    "profit": {
      "label": "Annual net business profit",
      "type": "money",
      "required": true,
      "default": 60000
    },
    "wages": {
      "label": "US Social Security wages already paid this year",
      "type": "money",
      "required": true,
      "default": 0
    },
    "additional": {
      "label": "Other independently verified contribution/additional Medicare",
      "type": "money",
      "required": true,
      "default": 0
    },
    "rulesConfirmed": {
      "label": "Country/year, contribution eligibility and additional charges verified",
      "type": "checkbox",
      "required": false,
      "default": false
    }
  },
  "inputs": [
    {
      "id": "profit",
      "label": "Annual net business profit",
      "type": "money",
      "defaultValue": 60000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "USD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "wages",
      "label": "US Social Security wages already paid this year",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "USD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "additional",
      "label": "Other independently verified contribution/additional Medicare",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "USD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "rulesConfirmed",
      "label": "Country/year, contribution eligibility and additional charges verified",
      "type": "checkbox",
      "defaultValue": false
    }
  ],
  "outputs": [
    {
      "id": "contributionBase",
      "label": "Modeled contribution base",
      "format": "currency",
      "digits": 2,
      "currency": "USD"
    },
    {
      "id": "contribution",
      "label": "Modeled contributions",
      "format": "currency",
      "digits": 2,
      "primary": true,
      "currency": "USD"
    },
    {
      "id": "halfDeduction",
      "label": "US half-SE-tax adjustment before separate limitations",
      "format": "currency",
      "digits": 2,
      "currency": "USD"
    }
  ],
  "formula": {
    "expression": "US: net earnings × Social Security/Medicare rates, subject to remaining SS wage base. UK: 2026/27 Class 4 marginal bands plus eligible voluntary Class 2. Ireland: 2026 blended Class S rate and minimum.",
    "note": "Inputs are converted to canonical units before evaluating this stated formula."
  },
  "examples": [
    {
      "label": "Illustrative defaults; required verification checks remain unconfirmed",
      "inputs": {
        "unitSystem": "imperial",
        "profit": 60000,
        "wages": 0,
        "additional": 0,
        "rulesConfirmed": false
      }
    }
  ],
  "sources": [
    {
      "label": "US income authority",
      "url": "https://www.irs.gov/irb/2025-45_IRB"
    },
    {
      "label": "SSA 2026 contribution base",
      "url": "https://www.ssa.gov/oact/COLA/cbb.html"
    },
    {
      "label": "IRS self-employment tax",
      "url": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes"
    }
  ],
  "publicSlug": "self-employment-tax",
  "namespace": "us",
  "countries": [
    "us",
    "uk",
    "ie"
  ]
}