{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "@id": "https://taxvalio.com/api/v1/us/se-tax/2026.json",
  "name": "US Self-Employment Tax components (tax year 2026)",
  "description": "IRC §1401 Self-Employment tax components for tax year 2026: Social Security rate (12.4%), Medicare rate (2.9%), OASDI wage base ($184,500 per IRS Pub 15), and the 0.9235 net-earnings multiplier per §1402(a)(12). Sufficient to recompute SE tax for any Schedule C net profit.",
  "module": {
    "id": "us.2026.v1",
    "country": "US",
    "year": 2026,
    "version": 1,
    "label": "United States 2026"
  },
  "data": {
    "socialSecurityRate": {
      "value": 0.124,
      "unit": "rate",
      "description": "OASDI rate on SE earnings (IRC §1401(a)). Applied up to wage base.",
      "citation": {
        "label": "IRC §1401",
        "url": "https://www.law.cornell.edu/uscode/text/26/1401",
        "effectiveYear": 2026,
        "readDate": "2026-04-20"
      }
    },
    "medicareRate": {
      "value": 0.029,
      "unit": "rate",
      "description": "Medicare rate on SE earnings (IRC §1401(b)). Uncapped.",
      "citation": {
        "label": "IRC §1401",
        "url": "https://www.law.cornell.edu/uscode/text/26/1401",
        "effectiveYear": 2026,
        "readDate": "2026-04-20"
      }
    },
    "socialSecurityWageBase": {
      "value": 184500,
      "unit": "USD",
      "description": "Max SE earnings subject to the SS portion for 2026 (IRS Pub 15, 2026).",
      "citation": {
        "label": "IRS Publication 15 (2026)",
        "url": "https://www.irs.gov/publications/p15",
        "effectiveYear": 2026,
        "readDate": "2026-04-20"
      }
    },
    "netEarningsMultiplier": {
      "value": 0.9235,
      "unit": "ratio",
      "description": "Net SE earnings = Schedule C line 31 × 0.9235 per §1402(a)(12). Equivalent to 1 − (0.153 / 2).",
      "citation": {
        "label": "IRC §1401",
        "url": "https://www.law.cornell.edu/uscode/text/26/1401",
        "effectiveYear": 2026,
        "readDate": "2026-04-20"
      }
    },
    "deMinimis": {
      "threshold": 400,
      "unit": "USD",
      "description": "No SE tax owed if net SE earnings < $400 (§1402(b)).",
      "citation": {
        "label": "IRC §1401",
        "url": "https://www.law.cornell.edu/uscode/text/26/1401",
        "effectiveYear": 2026,
        "readDate": "2026-04-20"
      }
    },
    "rule": "socialSecurityTax = min(netEarnings, wageBase) × 0.124; medicareTax = netEarnings × 0.029; totalSeTax = socialSecurityTax + medicareTax. Zero if netEarnings < 400."
  },
  "creator": {
    "@type": "Organization",
    "name": "TaxValio",
    "url": "https://taxvalio.com"
  },
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "spatialCoverage": {
    "@type": "Country",
    "name": "United States"
  },
  "temporalCoverage": "2026",
  "inLanguage": "en",
  "isAccessibleForFree": true,
  "sameAs": [
    "https://taxvalio.com/us-1099-self-employment-tax/"
  ]
}