Carl
Level 15

Self employed

The SE tax can't be avoided. As a single member LLC the business is considered a disregarded entity for tax purposes.  The SE tax is the employer paid side of your social security and Medicare tax. So as a disregarded entity you pay it.

As an S-Corp and with you as an employee of that S-Corp, the corporation is the employer and the corporation pays that tax. So it gets paid one way or the other.