---
title: "S-corp reasonable-salary employment-tax saving: SE tax a sole proprietor pays on all profit vs FICA an S-corp pays on just the salary, with the distribution that escapes self-employment tax."
method: POST
path: "/v1/business/s-corp-salary"
tags: ["Business"]
---

# S-corp reasonable-salary employment-tax saving: SE tax a sole proprietor pays on all profit vs FICA an S-corp pays on just the salary, with the distribution that escapes self-employment tax.

`POST /v1/business/s-corp-salary`

## Request

- Base URL: `` (relative, and it does not resolve against the document’s source URL)
- URL: `/v1/business/s-corp-salary`
- Auth: none declared

S-corp reasonable-salary employment-tax saving: SE tax a sole proprietor pays on all profit vs FICA an S-corp pays on just the salary, with the distribution that escapes self-employment tax.

Payment: x402 ($0.10 USDC on eip155:8453). Call unpaid to receive an HTTP 402 with requirements, then retry with the PAYMENT-SIGNATURE header. Method: soleProp SE tax on full profit (15.3% on 92.35%) minus S-corp FICA (15.3% on salary only); distribution = profit - salary

## Request body

- object
  - `businessProfit` number, required
  - `reasonableSalary` number, required
  - `filingStatus` 'single' | 'mfj'

## Response `200`

Verified result + provenance (formula, sources, reproducible SHA-256 hash).

## Other responses

- `400`: Invalid input (no charge) — body echoes the JSON Schema.
- `402`: Payment required — PAYMENT-REQUIRED header carries the x402 accepts[] quote.

---

[API](https://skmtc.dev/x402toll/apis/tollbooth-verified-calculators-for-ai-agents.md) · [All operations](https://skmtc.dev/x402toll/apis/tollbooth-verified-calculators-for-ai-agents/llms.txt) · [OpenAPI document](https://skmtc.dev/x402toll/apis/tollbooth-verified-calculators-for-ai-agents/revisions/60cb70a3e1a5?raw)