Yes. General partners are automatically subject to self-employment tax, regardless of how much they participate. Net earnings from self-employment equals gross income less allowable deductions from a taxpayer's trade or business, as determined under the income tax rules, plus a distributive share of partnership taxable income or loss from any trade or business in which the taxpayer is a general partner, regardless of whether the general partner's involvement is passive or active [Reg. §1.1402(a)-1(a)(2); TC Memo 2000-84].