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Choose the rate that applies to your highest dollar of income.
Pay a rate you can defend. Inflated wages are the fastest path to losing the deduction.
Under 18 unlocks the FICA exemption (sole prop / parent-only partnership only). Under 21 unlocks FUTA exemption.
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See how remote tax prep works →FICA exempt under 18 · FUTA exempt under 21
All payroll taxes apply at every age
Earned wages support a Roth IRA contribution up to the lesser of wages or the 2026 limit of $7,500. Project what happens if you keep it up.
How the math works. Estimates use 2026 federal parameters: $16,100 single standard deduction (dependents capped at the greater of $1,350 or earned income + $450, not to exceed $16,100), $184,500 Social Security wage base, 7.65% FICA (each side), 0.6% effective FUTA on first $7,000, and the 2026 single bracket table. The SE-tax calculation includes the half-SE-tax deduction effect. Figures intentionally exclude QBI deduction interaction, state and local taxes, the additional Medicare tax (0.9% above $200K single / $250K MFJ), and other planning layers. These can move your number meaningfully in either direction. This calculator is an educational estimate, not tax advice. Your actual results depend on facts your CPA needs to see.