Taxes & Entities
Self-employment Tax
Self-employment tax is the full ~15.3% FICA that the self-employed pay themselves — both the "employee" and "employer" halves that a regular worker splits invisibly with their employer — and the shock it delivers to the newly self-employed reveals a universal truth: the headline price of a job (or anything) hides real costs that someone else was quietly absorbing.
- Beginner
- 10 min total
- 12 chapters
What decision this helps you make: How to understand and plan for self-employment tax — and, more broadly, how to find the invisible, someone-else-was-paying-it costs that make up the true price of things.
- Related data & research: Entity Selection Decision Checklist
What this topic is
The Social Security and Medicare tax the self-employed pay on their own earnings — both halves of FICA (~15.3%), versus the ~7.65% an employee sees, because they're both worker and employer.
Why it matters
It's the painful surprise of self-employment, and it reveals a universal principle: headline prices hide real costs that someone else was absorbing — the true cost was always higher.
Who should learn it
Anyone self-employed or considering it, freelancers and business owners, and anyone learning to see the invisible costs behind sticker prices.
What you will understand
- The self-employed pay both halves of FICA (~15.3%)
- Employees see only ~7.65%; the employer pays the rest invisibly
- So the same headline income can mean a much bigger tax bill
- The lesson: headline prices hide costs someone else absorbed
Prerequisites
Common misconception
"If I earn the same as a freelancer as I did at my job, my taxes will be about the same." Usually not — as a freelancer you owe both halves of FICA (self-employment tax) that your employer used to pay invisibly, plus you must handle your own withholding. The same headline income can produce a substantially bigger tax bill, because a hidden cost just became yours.