The 15.3% self-employment tax funds your Social Security and Medicare. Who owes it, the $400 trigger, the 92.35% quirk, and the deduction that softens it.

No employer 401(k)? Self-employed workers can shelter up to $72,000 in 2026 with a SEP-IRA or solo 401(k). How each plan works and which fits.

Freelancer or gig worker with no benefits department? The Marketplace, premium tax credits, Medicaid, and a self-employed tax deduction — how each works in 2026.

Employee or independent contractor? The label decides who pays payroll tax, whether you get overtime, and where the federal rule stands in 2026.