THIS portion, and ONLY this portion, of tax that is taken from the employers pocketbook. The rest is all taken from YOU (the employee).
I never said it wasn't, other than employers portion of fica.
The cost to the company is the same, but where the money actually goes is different. Withholding tax is exactly that: Money the employee was entitled to, but which our current tax system mandates the employer withhold from the employee and pay to the government. Same with fica.
The exception to this is the employers half of Fica. That is a flat out tax on business. A penalty for hiring someone.
Go back and re-read what I said. Call your English teacher if you are having a problem with the written word.