Our standards
- Plain English first. Every page starts with the business question, defines each input and explains the result.
- Worked examples you can check. Each guide shows the arithmetic, and our automated tests rerun those examples, plus edge cases like zero, negative and impossible inputs, every time a calculator changes.
- Honest limits. Every calculator says what it leaves out. We don’t publish universal “healthy” benchmarks unless a reliable source supports them for your industry.
- No promises. Results are estimates from the numbers you enter, for planning. They are not legal, tax or financial advice.
Privacy
The calculators run entirely in your browser. What you type isn’t sent to us or stored. When you copy a share link, your numbers are written into the link itself, so only people you give it to can see them. We count how often each calculator is used (the calculator’s name only, never your numbers) to decide which ones to improve.
Tax and payroll figures in use
| Figure | Value | Source |
|---|---|---|
| Self-employment tax rate | 15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of net earnings | IRS |
| Social Security wage base, 2026 | $184,500 | Social Security Administration |
| Additional Medicare Tax | 0.9% above $200,000 (single) / $250,000 (joint) | IRS |
| Standard deduction, 2026 | $16,100 single / $32,200 married filing jointly | IRS |
| Federal brackets, 2026 | 10% to 37%; single 10% bracket ends at $12,400, joint at $24,800 | IRS |
| Employer Social Security and Medicare | 6.2% (up to the wage base) + 1.45% | IRS Publication 15 (Circular E), Employer's Tax Guide |
| Federal unemployment (FUTA) | 6.0% of the first $7,000 per employee, generally 0.6% after the state credit | IRS |
Tax figures are for the 2026 tax year and are reviewed every January when the IRS and Social Security Administration publish new amounts. Last reviewed October 19, 2026.
Corrections
If you find an error, email info@groundworkbusinessadvisory.com. We check every report and correct the page and its tests.