How it works

01

LLC / Sole Prop

You pay self-employment tax (15.3%) on 92.35% of your entire net profit — up to the Social Security wage base of $176,100, then 2.9% above that.

02

S-Corporation

An S-Corp splits your income: you pay yourself a W-2 salary (subject to payroll tax) and take the remaining profit as a distribution — not subject to payroll tax.

03

The Break-Even

S-Corps cost $1,500–$3,500/year to maintain. The break-even is the profit level where payroll tax savings first exceed those compliance costs.