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Calculadora de salario 1099 contractor / self-employed - Estados Unidos 2026

Calculadora de salario 1099 contractor / self-employed gratis para Estados Unidos (2026). De bruto a neto: impuestos, cotizaciones y salario neto. Modelo educativo, no asesoría fiscal.

Simon Bodych

por Simon Bodych

Methodology & sources

Metodología - EE. UU. (federal, 2026)

Actualizado: abril 2026. Fuentes: IRS Rev. Proc. 2025-32 (IR-2025-103, 9 oct 2025), IRS Publication 15-T (2026), IRS Publication 15 (Circular E), SSA Contribution and Benefit Base, One Big Beautiful Bill Act (Pub. L. 119-21 del 4 jul 2025). Sin impuestos estatales ni locales.

W-2 (empleado) - modelo por periodo de pago

La retención federal del impuesto sobre la renta usa la Publication 15-T (2026), Worksheet 1A (Percentage Method, nómina automatizada). Se admite el Form W-4 de 2020 o posterior: Step 2 (casilla de dos empleos), Step 3 (créditos anuales), Step 4(a) otros ingresos, Step 4(b) deducciones, Step 4(c) retención adicional y la marca "exempt". Cuando el Step 2 NO está marcado, al salario anual se le suman $8,600 (single/MFS/HOH) o $12,900 (MFJ) antes de la consulta; cuando está marcado, no se ajusta (tramos a la mitad en tablas dedicadas).

FICA (2026)

  • Social Security: 6,2% empleado / 6,2% empleador, base salarial anual $184,500 (SSA).
  • Medicare: 1,45% empleado / 1,45% empleador, sin tope.
  • Additional Medicare 0,9% - el empleador debe retener sobre los salarios acumulados pagados por este empleador por encima de $200,000 (umbrales de responsabilidad del empleado: $250k MFJ, $125k MFS, $200k single/HOH).
  • FUTA: 0,6% efectivo sobre los primeros $7,000 de salario al año (supone el crédito estatal estándar).

Neto -> bruto (W-2)

Para un pago neto objetivo por periodo, hacemos búsqueda binaria sobre el salario bruto de modo que la función bruto -> neto coincida, manteniendo fijos el W-4 y los datos YTD.

1099 / trabajo por cuenta propia - estimador anual

  • SE tax (Schedule SE): 92,35% del beneficio neto x (12,4% Social Security hasta $184,500 combinado con salarios W-2 + 2,9% Medicare + 0,9% Additional Medicare sobre la parte que supera el umbral del filing status).
  • Si el beneficio neto < $400, no se debe SE tax (§1402(b)(2)).
  • ½ del SE tax es una deducción "above-the-line" (Schedule 1).
  • Standard deduction 2026 (post-OBBBA): single / MFS $16,100; MFJ $32,200; HOH $24,150.
  • Tramos federales progresivos 2026 (Rev. Proc. 2025-32): 10% / 12% / 22% / 24% / 32% / 35% / 37%.
  • Pago trimestral sugerido (Form 1040-ES) = ¼ x (SE + IT) - simplificado, sin lógica de safe-harbor.

Bonos y supplemental wages

Herramienta aparte (otra URL): retención federal fija obligatoria del 22% sobre supplemental wages, y 37% sobre la parte por encima del umbral de $1,000,000 de supplemental YTD, más FICA y costo opcional del empleador. NO es un tercer modo dentro del calculador de salario.

Fuera del alcance (v1)

Impuestos estatales y locales, AMT, NIIT 3,8%, QBI completo (§199A), §401(k) / IRA / HSA / FSA / §125 antes de impuestos, CTC / EITC / créditos, reglas de extranjeros no residentes (§1441), deducciones post-OBBBA 2025+ (tips $25k, overtime $12,5k / $25k, intereses de car loan, senior $6k), SUI/SUTA, prorrateo multiestatal. Solo educativo - no es asesoría fiscal ni un sustituto del software de nómina.

Preguntas frecuentes

United States - 1099 / self-employed

Do I enter 1099 gross receipts or something else?
Enter Annual gross receipts (all business revenue) and Annual business expenses separately - the calculator computes net profit = Schedule C line 31. Only net profit is subject to SE tax and federal income tax. Using 1099 gross as revenue with no expenses will overstate your tax.
Why is SE tax 15.3% but the computed SE tax is lower?
SE tax is 15.3% (12.4% SS + 2.9% Medicare), but computed on 92.35% of net profit (not 100%) - effective rate ~14.13% of net profit. Half of SE tax (7.65%) is deductible above the line, reducing AGI and federal income tax. The calculator accounts for both.
What are quarterly estimated taxes and should I pay them?
If you expect $1,000+ in federal tax after withholding, the IRS requires quarterly prepayments (Form 1040-ES): due April 15, June 15, September 15, January 15. Missing payments = penalty. Enable "Include suggested quarterly estimated tax" - the tool shows ¼ of annual SE + IT. This is a suggestion; confirm with an accountant.
What can I deduct as Schedule C expenses?
Deductible: home office (simplified $5/sq ft up to 300 sq ft), vehicle (2026 standard mileage 67¢/mile or actual depreciation), internet and phone (pro-rated for business use), equipment (depreciation or Section 179), health insurance (Section 162(l) if qualified), professional insurance, supplies, software. Enter the total in "Annual business expenses". The calculator does not break out categories - do that on Schedule C.
Is the 20% QBI deduction computed here?
No. Qualified Business Income deduction (up to 20% off net profit) is on Form 1040 and depends on business type (SSTB or not) and taxable income (2026 thresholds: $197,300 single / $394,600 MFJ). The calculator estimates without QBI - your actual federal tax after QBI can be 15-20% lower. Compute QBI separately or with a CPA.
I have W-2 + 1099 - how do I combine them?
Enter Annual W-2 wages elsewhere - the calculator uses them to check how much Social Security wage base remains before taxing the 1099 SS component (combined SS cap $184,500). Enter Other annual income (interest, dividends) - it bumps the federal income tax bracket. Medicare has no cap; Additional Medicare 0.9% kicks in over the combined-earnings threshold.