HR glossary

Self-Employment Tax

Navigate the essentials of Self-Employment Tax with ease and confidence.

Quick HR answer

Self-Employment Tax: Discover What It Is and How It Works

Use this page as a starting point, then check the full explanation below for context, examples, and related HR terms.

What is Self-Employment Tax?

Self-Employment Tax is a tax that individuals who work for themselves must pay to cover Social Security and Medicare contributions. Unlike traditional employees whose employers share the cost of these taxes, self-employed individuals are responsible for paying the full amount themselves. This tax ensures that self-employed workers contribute to the same government programs that provide benefits for retirement, disability, and healthcare. It is calculated as a percentage of the individual’s net earnings from self-employment.

How HR teams use this term

HR teams usually use Self-Employment Tax when they write policies, explain employee communication, review payroll or leave records, or keep employee data clean in an HRMS.

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