( 100% of employee compensation (< $22500) + 25% of employee compensation ) < $73500
Let's say your annual Self-employment income is $100,000
self-employee contribution = $22500 (max)
self-employer contribution = $25000 (25% of 100K)
So 47500 is exempted from taxes, and $52500 are subjected to income tax and SE-employment tax (15.3%)
So you pay $8032 more in tax to delay the tax for $47500.
