Self-Employed Retirement Contributions

Self-employed plans allow large contributions. See roughly how much you can put away.

Your numbers

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Max contribution

Solo 401(k) estimate
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Estimates contributions after the self-employment-tax adjustment. SEP-IRA and the employer side of a Solo 401(k) allow about 20% of net profit; a Solo 401(k) adds an employee deferral (2025: 23,500, plus 7,500 catch-up at 50+), up to the annual cap. Simplified, confirm with a tax advisor.
About this calculator

Self-Employed Retirement Contributions

Estimates the maximum SEP-IRA or Solo 401(k) contribution from your net self-employment profit after the self-employment-tax adjustment.

How the employer contribution is figured

For a sole proprietor, the contribution base is net profit minus the deductible half of self-employment tax, not gross profit. The employer-side limit works out to roughly 20 percent of that adjusted amount for both a SEP-IRA and the profit-sharing portion of a Solo 401(k). This is why a headline rate of 25 percent still lands near 20 percent of raw net profit for the self-employed.

Why a Solo 401(k) often allows more

A Solo 401(k) adds an employee salary deferral on top of the employer contribution, which was 23,500 for 2025, plus a 7,500 catch-up once you reach age 50. Because the deferral does not depend on the 20 percent formula, lower earners can often contribute more through a Solo 401(k) than a SEP-IRA. Total additions are still bound by an overall annual cap, and this tool gives an estimate rather than a filed figure.

How to use it

  1. Enter your net self-employment profit for the year.
  2. Enter your age so any catch-up amount can be applied.
  3. Review the estimated employer contribution near 20 percent of adjusted profit.
  4. Compare the SEP-IRA total with the Solo 401(k) total including the employee deferral.

Frequently asked questions

Why is my contribution not a full 25 percent of profit?

The self-employed base subtracts the deductible portion of self-employment tax first, so the effective rate lands near 20 percent of raw net profit. The math produces a lower figure than a W-2 employee would see.

Can I make the employee deferral if I have a day job?

The 23,500 deferral limit is shared across all 401(k) plans you participate in during the year, so deferrals at a regular job reduce what you can add to a Solo 401(k). The employer portion is separate.

Is this the exact amount I can contribute?

No, this is an estimate for planning only and does not account for every plan detail or the overall annual additions cap. Confirm your figure with a tax professional or plan administrator.

See the exact formula and a worked example on our methodology page.

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