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Posted by Mark Bole on November 1, 2007, 12:30 am
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joeu2004 wrote:
> What are all the taxes that must be paid by a Calif
> self-employed?
>
> For federal, I know there are income tax and both parts of
> the Soc Sec and Medicare taxes. What about FUTA?
>
> For state, I know there is income tax (PIT). What about
> SDI and/or UI? I am confused by the description in DE-44.
> What about ETT?
>
> I don't see the particular self-employment job description
> in the Type of Employment table. Job description:
> engineering consultant (software programmer), adult Calif
> resident, US citizen.
There are no CA-specific "employer" taxes for self-employed.
As such, you are not covered by unemployment, disability
insurance (SDI), etc and do not pay those taxes.
If you have employees, of course, then there are tax
requirements for them. DE-44 clearly defines that employers
are only those who pay wages. If your business consists of
just you, possibly some contractors, but no employees, then
you are not an employer. Also, if you have formed an entity
such as an LLC, there are some franchise fees to be paid,
although some of that is currently subject to litigation.
-Mark Bole
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