its not the same thing
In your case you pay half and your employer matches
If you are a sole proprietorship or sole owner of an LLC like me
You pay both halves
Roughly 20,000 year end year out as a self employment tax
Double what a max earner for someone else pays from their pocket
And ...?
Who pays corporate income taxes? The customer, of course. It's just another expense that gets passed on in the price of goods and services.
Who pays payroll taxes? The employee, of course. It's just part of the total cost of hiring him.
The difference between you and me is that you see the cost directly, I only see it if I know where to look.