How is social security wages calculated from 1099-Misc? Like W-2s, is it just one half of the 15.35% FICA taxes that is included in social security wages (i.e., 92.325% of 1099-Misc listed payment) or is the entire 100% of 1099-Misc amount included as social security wages? I am trying to keep track of when I can skip paying estimated taxes of 12.4% for SST when my social security wages exceed 127,200 for 2017.