[elektro-etc] Kontar kontra vallalkozo...

[Famulus Számítástechnika]

> ...ja igen, a sajat szamlara dolgozonak
> NEM LEHETNEK ALKALMAZOTTAI
>
> Szoval kb, ez az a kör amit en
> micro vallalkozonak titulaltam itthoni
> viszonyok kozott....es nem tartok
> valodi vallalkozonak.
>
> KJ

A Tb-juk pedig......hat nem tul sok
es radasul van adomentes sav is.

KJ
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Self-employment tax (SE tax) is a social security and Medicare tax primarily 
for individuals who work for themselves. It is similar to the social 
security and Medicare taxes withheld from the pay of most wage earners.

You figure SE tax yourself using Schedule SE (Form 1040). Social security 
and Medicare taxes of most wage earners are figured by their employers. Also 
you can deduct half of your SE tax in figuring your adjusted gross income. 
Wage earners cannot deduct social security and Medicare taxes.

SE tax rate. The self-employment tax rate is 15.3%. The rate consists of two 
parts: 12.4% for social security (old-age, survivors, and disability 
insurance) and 2.9% for Medicare (hospital insurance).

Maximum earnings subject to SE tax. Only the first $94,200 of your combined 
wages, tips, and net earnings in 2006 is subject to any combination of the 
12.4% social security part of SE tax, social security tax, or railroad 
retirement (tier 1) tax.

All your combined wages, tips, and net earnings in 2006 are subject to any 
combination of the 2.9% Medicare part of SE tax, social security tax, or 
railroad retirement (tier 1) tax.

Fiscal year filer. If you use a tax year other than the calendar year, you 
must use the tax rate and maximum earnings limit in effect at the beginning 
of your tax year. Even if the tax rate or maximum earnings limit changes 
during your tax year, continue to use the same rate and limit throughout 
your tax year.

Self-employment tax deduction. You can deduct half of your SE tax in 
figuring your adjusted gross income.  This deduction only affects your 
income tax.  It does not affect either your net earnings from 
self-employment or your SE tax.

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