One number in, the set-aside out.

Enter the net earnings you expect from gig and freelance work this year. The stub below shows the self-employment tax, a rough federal income tax range, and what the two add up to by the week, the quarter, and the deposit.

Your figures

Two numbers you already know. They stay in this browser and are never sent anywhere.

What those numbers imply

General rates applied to your figure. It shows what the numbers work out to; what you set aside is your call.

Net earningsAs entered$28,000
Self-employment tax15.3% of 92.35% of net earnings−$3,956
Federal income tax, rough range10% to 22% of net earnings−$2,800 to −$6,160
Tax set-aside for the yearThe two lines above$6,756 to $10,116
Per quarterFour equal payments$1,689 to $2,529
Share of each depositThe year's set-aside over net earnings24.1% to 36.1%
Saved, 10%Your share, on top of the tax−$2,800
Left to spend from each depositAfter the tax share and savings53.9% to 65.9%

Set aside each week

The year's tax set-aside over 52 weeks

$130to$195*

The rule: self-employment tax is 15.3% (12.4% Social Security, 2.9% Medicare) of 92.35% of net earnings, and none is due under $400 of net earnings (IRS Topic 554). The Social Security part stops at the wage base, $184,500 for 2026 (IRS Topic 751). Federal income tax is shown as a flat 10% to 22% of net earnings, a rough range rather than your bracket. Deductions, credits, other income, the additional Medicare tax, and state tax are not included.

* Estimate only. Not tax preparation. Ask a qualified tax professional.

The calculation for your figure
Net earnings	$28,000.00
92.35% of net earnings, the self-employment base	$25,858.00
Social Security, 12.4% of the base (under the $184,500 wage base)	$3,206.39
Medicare, 2.9% of the base	$749.88
Self-employment tax	$3,956.27
Federal income tax at 10%	$2,800.00
Federal income tax at 22%	$6,160.00
For the year	$6,756.27 to $10,116.27
Per quarter, the year over 4	$1,689.07 to $2,529.07
Per week, the year over 52	$129.93 to $194.54

Estimated payments are due in four installments, but the periods they cover are uneven, so real quarterly amounts can differ from an even split. The due dates guide has the details.