Plaza South, Suite 100
100 East Reynolds Street
New Castle, PA 16101
724-658-1488 Phone
724-658-0313 Fax
info@lawrencecounty.com

Starting a Business in Pennsylvania:
Self-Employment Tax

Self-employment tax is a social security and Medicare tax for individuals who work for themselves, similar to social security and Medicare taxes withheld from the pay of wage earners. Social security benefits are available to self-employed persons just as they are to wage earners. Like federal income tax, self-employment taxes are paid through quarterly estimated tax payments. For more detailed information on self-employment tax, refer to IRS Publication 533, Self-employment Tax.