The burden has never ever been on the employer. It's considered a part of the employee salary on the books.
thanx for that.
The Feds put a burden on the Employer. Employers, in general, “must” withhold part of social security and Medicare taxes from employees’ wages and pay a matching amount and “must” deposit wages withheld.
https://www.irs.gov/businesses/small-businesses-self-employed/understanding-employment-taxes
If the ER doesn’t withhold from EE, ER doesn’t have to deposit what he didn’t withhold...makes sense, I guess