Do the self-employed pay more payroll tax than employees?

The self-employed pay the full 15.3% (both the employee and employer halves) on 92.35% of net self-employment earnings, versus 7.65% for a W-2 employee. They can deduct half of the self-employment tax for income-tax purposes. (Source: IRS Topic No. 751; Self-employment tax guidance.)

Does this include state unemployment or income tax?

No. This covers federal FICA (Social Security + Medicare), the 0.9% Additional Medicare surtax, and federal FUTA only. State unemployment (SUTA) rates vary by state and employer, and federal/state income-tax withholding is a separate system not computed here. (Source: IRS Topic No. 751 & 759.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No wage figures or other inputs are ever transmitted to any server.

Total Payroll Tax Burden 2025 — 15.3% Employer + Employee

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Total Payroll Tax Burden 2025 (2025)

The total 2025 payroll tax within the Social Security wage base is 7.65% employee + 7.65% employer = 15.3% combined (12.4% Social Security + 2.9% Medicare), plus a 0.9% high-earner surtax and employer FUTA. The self-employed pay the full 15.3% themselves, on 92.35% of net earnings.

Enter annual wages below to see the employee share, the employer share, and the combined payroll tax — Social Security capped at the wage base, Medicare on every dollar, the 0.9% surtax for high earners, and employer FUTA. Everything runs in your browser — no wage data is transmitted.

Important: This covers federal FICA (Social Security + Medicare), the 0.9% Additional Medicare surtax, and federal FUTA only. It does not include state unemployment (SUTA), which varies by state and employer, or federal/state income-tax withholding, which is a separate system. Source: IRS Topic No. 751 & 560 & 759, Social Security Administration 2025 wage base, and IRS Form 8959/940 (2025); figures for the 2025 tax year, data as of 2024-10-10. Rates and the wage base change yearly; this is not tax or legal advice.