Self-employment Tax Computing amount subject to the self-employment tax To compute the amount that is subject to self employment tax. Multiply self-employment income by9235%(100%765% this equals the net earnings from self. employmentSelf-employment Tax • Computing amount subject to the self-employment tax – To compute the amount that is subject to self￾employment tax. Multiply self-employment income by 92.35% (100%-7.65%) this equals the net earnings from self￾employment