I am an employer and have an employee working on OPT.
I don't withheld social security and medicare taxes from the employee paycheck.
Do I need to pay employer portion of social security and medicare taxes eventhough
I don't withhold these taxes from the employee paycheck?

Alsodo I need to file Labor Condition Application(LCA) for the employee?

Thanks for your help,
Srinivas

F1/OPT are exempt from residency for 5-years. The income is not subject to FICA taxes but student must pay federal and state income taxes.

As employer you will not withhold FICA taxes nor you will pay your share of these taxes.

Thanks Mukata. Do I need to apply for LCA for the employee on OPT ?

I do not not have any idea about this. Call the department, or
send email to AtlantaTaxExpert.

LCA sounds like a state-driven requirement; it is something of which I have no knowledge!