he must pay social security tax on that income....

来源: 2011-03-25 14:27:38 [博客] [旧帖] [给我悄悄话] 本文已被阅读:



per IRS
The Social Security tax rate for 2011 is 13.3 percent on self-employment income up to $106,800. If your net earnings exceed $106,800, you continue to pay only the Medicare portion of the Social Security tax, which is 2.9 percent, on the rest of your earnings