Under FICA, how are Social Security and Medicare taxes generally allocated between employer and employee?
Explanation
FICA splits the Social Security and Medicare tax down the middle: 26 U.S.C. §3101 imposes the employee's half, withheld from wages, and §3111 imposes a matching employer half. (a) and (d) are the two ways of believing one side carries it all - (a) is what a worker paid on a 1099 actually experiences, because a misclassified worker ends up paying both halves as self-employment tax. (c) inverts the rule: the self-employed pay both halves under SECA, 26 U.S.C. §1401, but employees and employers pay FICA too. This split is exactly what a contractor avoids by misclassifying a crew, and exactly what EDD assesses back.
Law Reference: 26 U.S.C. §§3101, 3111 (FICA); §1401 (SECA)This topic, taught in full in the CSLB Law & Business guide. CSLB Law & Business — Complete Study Guide (2026) — PDF + EPUB, $24.99 · 14-day refund →
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