Introduction The self-employment tax is a social security and Medicare tax forindividuals who work for themselves. It is similar to the socialsecurity and Medicare taxes withheld from the pay of wage earners. This publication explains the following topics. alberghi offerte speciali LetterkennyWhat income is subject to self-employment tax. Who must pay self-employment tax. cheap hotel in BordeauxHow to figure self-employment tax. How to report self-employment tax. You usually have to pay self-employment tax if you areself-employed or are a church employee. You have to figure this tax onSchedule SE (Form 1040).