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You figure self-employment tax (SE tax) yourself using Schedule SE (Form 1040). Social Security and Medicare taxes of most wage earners are figured by their employers. Also you can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income.
Annual Wage and Tax Statements (W-2s). It is your responsibility to send Forms W-2 to each employee annually, showing wages paid and taxes withheld for the year, and to file copies of all W-2s sent with the Social Security Administration.Visit the Social Security Administration's website for further details.Any employer filing 50 or more forms W-2 must submit the file in a machine-readable form.. Directive 09-8 has modified the definition of machine-readable form to include file uploads through and electronic data transfer.isit the Social Security Administration's website for further details. Any employer filing 50 or more forms W-2 must submit the file in a machine-readable form.. Directive 09-8 has modified the definition of machine-readable form to include file uploads through and electronic data transfer.