> I know the article repeatedly talks about employees paying additional tax, but at glance such taxes would seem to be paid by employers? It would be paid by t

> I know the article repeatedly talks about employees paying additional tax, but at glance such taxes would seem to be paid by employers? It would be paid by the employees. Such expenses are tax deductible by employers regardless of whether it’s a taxable benefit or just a cost of doing business. Of course the incidence of the tax may be different, for example if, due to market forces, employers have to give people raises to cover the increased tax liability.