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Self-Employment Tax — Side Income + W2 Job

Calculate SE tax when you have both a W-2 job ($60K) and freelance income ($40K).

Self-Employment Tax

$5,651.82

Federal Income Tax

$12,992.30

Total Tax Owed

$18,644.12

Quarterly Estimated Payment

$4,661.03

Effective Total Rate

46.61%

2026 Social Security wage base: $176,100. SE tax = 12.4% SS + 2.9% Medicare. Deduct 50% of SE tax from income.

2026 Social Security wage base: $176,100. SE tax = 12.4% SS + 2.9% Medicare. Deduct 50% of SE tax from income.