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Feb 23, 2016 at 14:54 vote accept Matt
Feb 19, 2016 at 15:31 comment added stannius +1 for point 2. It's mostly though not entirely explained by having to pay both halves of SS and Medicare. And not just owing both halves (as opposed to one half for the W-2 employee) but paying them at the time of filing taxes (as opposed to having the employee half withheld each paycheck).
Feb 17, 2016 at 19:37 history answered user32479 CC BY-SA 3.0