On your Tax Return.........Self Employment tax (Scheduled SE) is automatically generated if a person has $400 or more of net profit from self-employment. You pay 15.3% SE tax on 92.35% of your Net Profit (If it is greater than $400). The 15.3% self employed SE Tax is to pay both the employer part and employee part of Social Security and Medicare (FICA). So you get social security credit for it when you retire.
You must be asking about the quarterly estimated payments to cover the SE tax? That is like withholding if you were an employee. You don't pay it directly to Social Security.
