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TeachMeFinance.com - explain Self-Employment Contribution Act Payroll Tax Self-Employment Contribution Act Payroll Tax The term 'Self-Employment Contribution Act Payroll Tax ' as it applies to the area of Medicare in the United States can be defined as ' Medicare's share of SECA is used to fund the HI Trust Fund. In fiscal year 1996, self-employed individuals contributed 2.9 percent of taxable annual income, with no limitation. net income of most self-employed persons to provide for the OASDI and HI programs'. Previous 5 Terms: selenoscope Self Dialysis Self-assembly Self-Discharge Self-Employment Next 5 Terms: Self-Generator Self-Help land development loans Self-Insured self-supplied water Seller type About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005-2011 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.