1414.1 When do self-employed people pay self-employment tax?
If you are self-employed, you must pay the self-employment tax quarterly to IRS. You must pay any balance due when you file your Federal income tax returns on or before the 15th day of the fourth month following the end of your taxable year. (If you have a calendar tax year, this means on or before April 15th.)
1414.2 How does SSA obtain a record of earnings?
IRS reports the earnings to us for posting to the earnings record.