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by nickjj 1648 days ago
> Btw. as a freelancer you could end up paying less taxes, because more things are deductible.

But you're also paying a lot more in base taxes and lose out on a bunch of bottom line income. I've been a freelance worker for ~20 years and recently switched to a full time position to mix it up.

Your employer pays half of your social security taxes but as a contractor worker you need to pay both ends, that translates to about an extra 7% in taxes. On $235,000 income (let's say you wrote off a total of $15,000 in the year) that's an extra $16,450 in taxes.

Your employer usually matches 3-4% of your salary into a 401k which is yours without any vesting period. On a 250k salary that would be $7,500 at 3%.

Your employer usually pays your health insurance. The absolute bottom of the barrel worst insurance you can get will cost you around $450 / month if you're a contract worker or $5,400 a year. There were even years (2016-2017 I think) where if you didn't purchase your own insurance you ended up paying thousands of dollars in fines.

Your employer may contribute to a number of nice to haves like tax free stipends for internet / phone bills as a remote worker. Let's call that $1,500 a year for everything combined (some of which is direct money in your pocket and some are services you might have access to).

So in the end being self employed results in paying an extra $16,450 in taxes and you net lose $14,400. That's a total of about 30k less. You also have the extra burden of filing quarterly taxes or you pay fines. You'll likely end up having to pay for an accountant too which will be another $500+ / year (not included in the above totals).

Yes, as a freelancer you can deduct a portion of your home office as business rent, computer supplies and other things you need to do your job but for a remote worker there's really not as many deductions as you may think.

I'm not saying doing contract work or being self employed is bad but I think it's important to be aware of these extra costs and things to think about.

There are some tax perks of being self employed too, like being able to fund a SEP account. For most self employed folks you can put 20% of your income or up to 58k in 2021 into this account. It's somewhat comparable to a 401k in the sense that it's a tax deferred account, AKA any amount you put into there will be taken off your income taxes today and you will pay taxes when you start withdrawing the money at about 60 years old based on whatever your income is then.

So in our example above if you had 250k income, wrote off 15k and then maxed out your 20% into a SEP for another 47k you'd really pay income tax on 188k. Keep in mind as a salary worker you'd have 19.5k into a 401k so it's mainly a benefit of about 27.5k of extra income that you're tax deferring.

Note: I'm not an accountant and I might be calculating things incorrectly but it's in the ballpark of a few percent.

1 comments

One way to reduce your tax load is to contract through your LLC, pay yourself a salary from that, and get taxed as an S Corp. It helps to hire an accountant who knows how to handle most of this for you.
yeah i was coming here to suggest this. LLC with the S-corp election will save you ass-tons in taxes. the paperwork isn’t worth it until you get to around 100k in consulting income but from there on you can basically cut your SE taxes in half (although technically you don’t pay SE taxes with this setup, you’re paying yourself as w2 so their employer taxes)
> yeah i was coming here to suggest this. LLC with the S-corp election will save you ass-tons in taxes

Where did you hear that? No accountant I've ever spoken with mentioned it's worth setting up an LLC to save money on taxes as a typical set up where you're a solo developer who runs their own tech business.

I mean, paying yourself less of a salary through an LLC is going to result in paying less income tax but it's not a system where suddenly you're paying way less in taxes AND you get to keep the remainder to do as you please right now as if it's some type of easy loop hole.

There's also regulations around single employee LLCs around all profits being taxed as income for the owner.

i did it for years. You don’t pay employment taxes on dividends/distributions, just income taxes. so you’re still paying taxes on those but you’re saving 7.5% on the employment taxes side. maybe “ass-tons” is over selling it but coupled with business deductions you can take you can save quite a bit.

the IRS may take a closer look at you if you’re taking less than half your revenue in W2 income but otherwise it’s perfectly legitimate.

[edit: the S-corp election is key. look into that.]

> You don’t pay employment taxes on dividends/distributions, just income taxes

Did you have multiple employees? I think that changes everything, we're talking about a solo business owner in this case.

All profits from a single employee LLC get treated as income tax. Here's a quote from Intuit[0]:

> Single-member LLCs are disregarded entities. A disregarded entity is ignored by the IRS for tax purposes, and the IRS collects the business’s taxes through the owner’s personal tax return. Single-member LLCs do not file a separate business tax return.

This also applies to S-corp election. It's why a few accountants that I've spoken with have suggested that creating an LLC for tax savings as a solo business owner isn't worth it. It just complicates things for no real benefit. You have reduced liabilities but that's separate from saving money on taxes.

As you mentioned it would be a good idea to give yourself a reasonable salary as an LLC employee to not get audit by the IRS which is why you can't expect to hire a friend for $10 / year to instantly make yourself a multi-employee business.

[0]: https://quickbooks.intuit.com/r/structuring/the-single-membe...

that article makes no mention of s-corp implications, butthis isn’t an unusual strategy. Here’s an article outlining it:

https://www.nolo.com/legal-encyclopedia/electing-s-corporati...

edit: article from the IRS itself (https://www.irs.gov/businesses/small-businesses-self-employe...)

> If a single-member LLC does not elect to be treated as a corporation, the LLC is a "disregarded entity," and the LLC's activities should be reflected on its owner's federal tax return.

(emphasis mine)

That “if” is significant. As an SMLLC you can elect either C-corp or S-corp (pass through) status, and that changes things completely.