Social Security & Medicare Tax Guide

Comprehensive guides on Social Security benefits taxation, self-employment tax, Medicare taxes, and payroll tax requirements.

Social Security & Medicare Tax Resources

Understand Social Security benefits taxation, self-employment tax calculations, and Medicare tax obligations.

Social Security Benefits

Social Security & Medicare Tax Guide

2025

Overview of Social Security and Medicare taxation, FICA rates, wage bases, and employer obligations.

Taxable Social Security Benefits Calculation

2025

Determine what portion of your Social Security benefits is taxable. Combined income calculation, 50%/85% thresholds, and provisional income rules.

Self-Employment Tax

Self-Employment Tax Guide (Schedule SE)

2025

Self-employment tax calculation (15.3% = 12.4% Social Security + 2.9% Medicare), wage base limitations, additional Medicare tax (0.9%), and deduction for one-half of SE tax.

2025 Rates & Limits:

  • Self-employment tax rate: 15.3%
  • Social Security wage base: $176,100
  • Additional Medicare tax: 0.9% on wages/SE income over $200,000 (single) / $250,000 (MFJ)

Social Security Planning

Optimizing Social Security and understanding tax implications requires planning. Contact us for personalized strategies.

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