The max is the same for self-employed as it is for employees - somewhere in the 110 - 113K range. Downside to being self-employed is that the SE guy has to pay all of the SS/medicare taxes himself. The employee only pays half.
For instance - say a sole proprietor nets $100K in income. He will have to pay $15,300 in soc sec + medicare taxes.
Say an employee makes the same $100K in gross wages. He will pay only half the above amount, or $7650.
