Let's get a few things straight...There is no such thing as S.S. tax. Every penny collected goes to Treasury. Just like Income tax, Death tax, etc...The money your employer pays is simply a tax on employing someone. Are you currently receiving SS? If not, then the 7.5% employee tax that your employer is forced at gun point to pay is not in fact paying your SS benefits.
Now it is your turn to educate me...
Which pocket would he put this money in? How long would he keep it in his pocket? What would he do with it when he took it out of his pocket?
What substantive difference does it make if the tax we are talking about is called the payroll tax, the Social Security tax or the monkeys-fly-out-of-your-ear tax?
The point about the whatever-you-call-it tax remains.