The Streptococcus bovis/Streptococcus equinus complex includes four major species that all belong to group D streptococci (GDS); this taxonomy was established in 2003 and is summarized in the Table (table 1) [1].
For 2014, the self-employment tax rate is 15.3 percent. The rate is divided into two parts: 12.4 percent for social security and 2.9 percent for Medicare. But as a self-employed individual, you are considered both the employer and the employee, which makes the entire self-employment tax burden yours.
If you're employed, your employer pays for part of your Social Security and Medicare taxes, but as your own boss, you pay it all. In 2013, the IRS reports the rate is 12.4 percent for Social Security and 2.9 percent for Medicare, making a total of 15.3 percent self-employment tax. Since the IRS requires taxes to be paid at the time the income is earned, you may be subject to a penalty if you do not pay enough by the due date each quarter.