If you or the other parent is self-employed — a contractor, freelancer, gig worker, or business owner — the Texas guideline percentages are the same, but the net resources they're applied to are calculated differently. Two things change: how income is defined, and how taxes are deducted.
1. Self-employment income is net of expenses
Under Family Code §154.065, self-employment income means gross receipts minus the ordinary and necessary expenses required to run the business. You don't use the top-line revenue of the business; you use what's left after legitimate operating costs.
2. Self-employment (SECA) taxes are higher
A W-2 employee pays 6.2% Social Security and 1.45% Medicare; the employer pays a matching half. A self-employed person pays both halves — the self-employment tax:
| Tax | Employee (W-2) | Self-employed (SECA) |
|---|---|---|
| Social Security | 6.2% | 12.4% |
| Medicare | 1.45% | 2.9% |
SECA tax is figured on about 92.35% of net self-employment earnings (Social Security still stops at the annual wage base, $184,500 for 2026), and one-half of the SE tax is deductible when computing federal income tax. The Attorney General publishes a separate self-employed tax chart that bakes all of this in. The practical effect: for the same "take-home," a self-employed parent's net resources are usually a bit lower than a W-2 parent's because their payroll-type taxes are higher.
How to estimate it on this site
The calculator's "Estimate from gross income" mode assumes a W-2 employee, so it isn't exact for the self-employed. The reliable approach for self-employment income is:
- Work out your monthly net resources yourself (business income after real expenses, minus SE taxes and the child's insurance), then
- Use the calculator's "I know my net resources" mode and enter that figure directly.
That applies the correct guideline percentage, the $11,700 cap, and the low-income rule to a number you control.
What courts look at with self-employed parents
- Tax returns and profit-and-loss statements, often for the last 2–3 years to smooth out variable income
- Bank deposits that don't appear on the return
- Personal expenses run through the business (a car, phone, travel) that effectively increase real income
- Depreciation and paper losses that may be added back
Because there's judgment involved, self-employment cases are where a good estimate and a family-law attorney matter most.