3 ms·
In the US they are split 50/50 between the employer and the employee and go to the Federal government. If one is a contractor or unincorporated small business t
by molsongolden 10y ago
In the US they are split 50/50 between the employer and the employee and go to the Federal government. If one is a contractor or unincorporated small business then they see 100% of the payroll tax as a self-employment tax.