By law, FICA, a payroll tax, is collected equally from the employers and the employees. In reality:?

a) it's impossible to determine who bears the burden of the tax
b) the law works- both the employers and the employees bear half the burden of the tax
c) the employees bear almost all the burden of the tax
d) the employers bear almost all the burden of the tax

c) the employees bear almost all the burden of the tax
Employers calculate the cost of this tax into their budget as well as other items such as healthcare, education, etc.

How would you like to keep your FICA, SS, Medicare?

www.fairtax.org

Frequently Asked Questions about the FairTax http://www.fairtax.org/fairtax/faqs.htm

C employers take into account the cost of this tax when determining wages.

In terms of paycheck, it is split.

In terms of burden, the employer bears the full burden because it has to pay more for an employee to have the same net pay on which to live. In any event, the employee's gross wages (which includes the tax) and the employer's share of the tax are part of the employer's business and the employer has to charge enough for its products and services to pay for both.

Of course, you could argue that society at large bears the burden when it has to pay for those goods and services.

Of course, since in the US we import so many goods and services on which FICA (or a similar tax) is not paid, the cost has contributed to the loss of US jobs as foreign employers without these added costs undercut US producers on price. In that case, you could say that the employees ended up paying with their jobs.