Important message for 2013 and 2014 self-employment tax

Self-Employment Tax contains Social Security Tax and Medicare Tax. Employee’s portion of Social Security Tax for 2013 is 6.2%. The maximum wages and earnings subjected to social security tax is $ 113,700 for 2013. The employee's portion of the medicare tax rate is 1.45% and there is no limit on the wages and earnings subjected to Medicare tax. Moreover, an additional medicare tax of 0.9% to be payable by the employees, if wages/compensation exceeds $125,000 for Filing status of Married Filing Separate, $200,000 for Filing status of Single or Head of Household or Qualifying Widow(er), $250,000 for Filing status of Married Filing Joint.


Staff members may refer to the “U.N. employee's share of self-employment tax calculation worksheet” available here on this webpage to assist them in calculating their share of the self-employment tax for 2013.

Staff members may refer to the “U.N. employee's share of self-employment tax calculation worksheet” available here on this webpage to assist them in calculating their share of the self-employment tax for 2014.