I often see that payroll taxes are regressive. But the benefits from payroll taxes are progressive... Replacing a top 1% income or standard of living with unemp

I often see that payroll taxes are regressive. But the benefits from payroll taxes are progressive... Replacing a top 1% income or standard of living with unemployment or social security doesn't happen in the US system. Are payroll taxes regressive relative to the benefits paid from payroll taxes? I genuinely don't know.