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.
The IRS provides more information about this in IRS Publication 542, Corporations. Self Employment Tax. Self-employment tax is social security and Medicare tax for people who are self-employed. This tax applies to those who are sole proprietors with a net profit of $400 or more during the year.