Introduction five star hotel in TurinThe self-employment tax (SE tax) is a social security and Medicaretax for individuals who work for themselves. It is similar to thesocial security and Medicare taxes withheld from the pay of wageearners. You usually have to pay SE tax if you are self-employed. You areusually self-employed if you operate your own farm on land you eitherown or rent. You have to figure SE tax on Schedule SE (Form 1040). Farmers who have employees may have to pay the employer's share ofsocial security tax, as well. See chapter 16for information onemployment taxes.