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налог на профессиональный доход (A tax paid by self-employed persons to finance their coverage under the social security system.
: The self-employment tax may be reduced if the person also pays social security and Medicare taxes through another employer.  enacademic.com Alexander Demidov); налог, взимаемый с лиц, работающих на себя (независимых подрядчиков) | |||
| социальный взнос с самозанятых лиц (США irs.gov 4uzhoj) | |||