can you get a refund with only 1099

[newuser11]

my husband only income is a 1099 nec he is a drywall sub contractor. he got a pick up truck for work and we are deducting that and with the other expenses it says that we are getting a refund. even if  getting a refund is he still paying his self employment tax?

thanks

[ColeenD3]

It is possible to get a refund with only SE income if you have credits that not only pay your tax but are more than your tax amount.

SE tax is automatically calculated, based on the profit of the business. If he had a loss, there is no tax paid.