Both the employer and the employee are responsible for paying
Federal Insurance Contributions Act (FICA) tax /ËfaÉªkÉ/ is a United States federal payroll (or employment) tax imposed on both employees and employers to fund Social Security and Medicare âfederal programs that provide benefits for retirees, the disabled, and children of deceased workers.ederal Insurance Contributions Act (FICA) tax /ËfaÉªkÉ/ is a United States federal payroll (or employment) tax imposed on both employees and employers to fund Social Security and Medicare âfederal programs that provide benefits for retirees, the disabled, and children of deceased workers.