Self-employment tax is the single biggest difference between contract AI work and a salaried job, and it is the one most people have never had to think about.
What the listings actually pay
On a normal job, Social Security and Medicare are split between you and your employer. Each pays half. When you are a contractor, there is no employer to pay the other half, so you pay both. That is the 15.3%, and it sits on top of ordinary income tax rather than replacing any of it.
| # | Role | Advertised rate | Platform |
|---|---|---|---|
| 1 | Oncologist | $350 to $450 an hour | Mercor |
| 2 | BigLaw lawyers | $140 to $400 an hour | micro1 |
| 3 | Cardiologist | $350 to $350 an hour | Mercor |
| 4 | Arts, Media & Design Expert | $150 to $350 an hour | micro1 |
| 5 | Corporate Attorney | $140 to $350 an hour | micro1 |
| 6 | CUDA Engineering Expert | $300 to $300 an hour | Mercor |
| 7 | Equity Research Expert | $175 to $300 an hour | micro1 |
| 8 | Street Performing Musician | $100 to $300 an hour | micro1 |
Source: 1456 live listings on this board that publish a rate, read directly from each posting on 2026-10-24. Listings without a published rate are excluded rather than estimated.
What moves your rate
The threshold is low. It generally applies once your net self-employment earnings for the year reach a few hundred dollars, which on our board is a couple of days of work. Across 1456 live listings publishing a rate, the median top-of-range is $90 an hour, so most people cross that line almost immediately.
How to apply
Every role above links to its own page with the full requirements and a direct application link. Applications are completed on the hiring platform and typically take a few minutes, with a short skills assessment in place of an interview.
Two things are worth doing before you apply. Check whether the role accepts applicants from your country using the eligibility checker, and run the advertised rate through the take-home calculator, because this is contract work and the headline rate is before self-employment tax.
Frequently asked questions
What is the self-employment tax rate for 2026?
15.3% in total, made up of 12.4% for Social Security on earnings up to the annual cap, and 2.9% for Medicare with no cap. Higher earners pay an additional Medicare surtax.
Does it apply to part-time AI work?
Yes. It is based on net self-employment earnings, not on whether the work is your main job, and the threshold is low enough that most people doing this work regularly will cross it.
Is it on top of income tax?
Yes. They are separate. Self-employment tax covers Social Security and Medicare, and income tax is calculated separately on the same earnings.
Can I reduce it?
You are taxed on net rather than gross, so genuine business expenses reduce the base it is calculated on. You can also deduct half of the self-employment tax when working out income tax.
What if this is a side income alongside a salaried job?
It still applies to the contract earnings. Your salaried job handles its own withholding, but the contract side is assessed separately and can create a bill you were not expecting.
See every live role
The full board updates several times a week, with the advertised rate on each listing and closed roles removed.