If your husband is a sole proprietor, he does not pay himself. And there is no withholding for tax, social security or medicare tax like for an employee.
When he files his tax return , the net income of his business (after deduction of all expenses) is what he earned for the year. This net income is subject to self-employment tax (which the equivalent of Social security and medicare tax for the self-employed). Also as there are no withholding for federal and state taxes, your husband must pay estimated taxes to the IRS and the stare Department of Revenue.
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