Respuesta :

Social Security payroll taxes are collected under authority of the Federal Insurance Contributions Act (FICA). The payroll taxes are sometimes even called "FICA taxes." As part of the 1939 Amendments, the Title VIII taxing provisions were taken out of the Social Security Act and placed in the Internal Revenue Code

Answer:

Explanation:

Social security taxes are collected by the employer. They are deducted from the paycheck when an employee is paid. The employer remits the employees portion plus an equal amount paid by the employer to the social security administration.