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Plan every posting month of 2026 before you quote the retainer: your own eight numbers drive the hours, and the workbook applies the statutory US self-employment tax of 15.3% on 92.35% of net earnings (IRS Schedule SE) and splits it across the four Form 1040-ES quarterly deadlines — April 15, June 15, September 15 and January 15 — so the retainer you sign is the money you actually keep.