如果有net profit,说明的确有sales/revenue,那总的有人干活了吧? 没有拿W-2的employee也行, 那总的有拿1099的contractors吧?要不然谁干了活儿呢? In 2010, the Social Security Wage Base is $106,800 and the Social Security tax rate is 6.20% paid by the employee and 6.20% paid by the employer. (source: http://en.wikipedia.org/wiki/Social_Security_Wage_Base)