Yes, you do. Whenever you work in a job that is covered by Social Security, your employer must deduct your Social Security and Medicare taxes from your salary and must pay the equal employer's share of the taxes.  This is true, regardless of your age. Your earnings will be reported to Social Security Administration every year just like any other worker's earnings.

If you are self-employed while getting benefits and your net profit from your business is more than $400 that, too, is covered by Social Security and Medicare. You must report those earnings and pay the Social Security and Medicare taxes when you file your personal income tax return for the year. These extra earnings may help increase the amount of your benefits. Social Security checks these additional earnings each year and if they raise your benefits, Social Security will notify you of the new amount.

The Internal Revenue Service (IRS) is the authority on all tax matters including the collection of Social Security taxes. You can direct your questions to the IRS by:

• Calling their toll-free telephone number, 1-800-829-1040; or
• Calling or visiting any local IRS office; or
• Writing to the national address of the IRS which is: Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20024; or
• Accessing their Web site at: http://www.irs.gov