how does employer pay FICA?

Employers pay FICA (Federal Insurance Contributions Act) taxes by contributing an amount equal to the employee's contribution. FICA consists of two parts: Social Security and Medicare taxes. The employer withholds a portion of the employee's wages for these taxes and matches that amount, resulting in a total contribution of 15.3% (12.4% for Social Security and 2.9% for Medicare) split equally between employer and employee. These contributions are then remitted to the IRS.