Inputs
Assumptions: 2026 Social Security wage base of $184,500, 15.3% SE/FICA rate split simplified for screening, and a 40%-60% reasonable salary band.
Payroll, separate return prep, bookkeeping, state fees.
Leave blank to use the midpoint of the 40%-60% band.
Break-even snapshot
Fill in your numbers to compare federal payroll/self-employment tax effects, state tax impact, and S-Corp compliance drag.
Net profit
$0
Recommended salary
$0
Annual savings
$0
Break-even salary
$0
S-Corp
Reasonable salary band
40%-60% ruleThis is a planning heuristic, not legal advice. The IRS facts-and-circumstances standard can support values outside this band.
