My friend has been working for 11months .employer never deduct taxes from his salary uptil present. Who is responsible to pay taxes to IRS .EMPLOYER OR EMPLOYEE

The employee is responsible for reporting his earnings and paying taxes on those earnings.

Someone correct me if I am wrong, but I believe the employer is also responsible for half of the social security and medicare taxes owed.

Fair enough. Your answer is 100% correct as far as I know. I was just recalling another similar question where the OP wasn't having FICA and Medicare tax withheld and the company came after them for 100% of the amount owed even though it was half their responsibility.

Seems as though I have responded to a deleted post. Disregard this at will.

Yes, steve, I did delete it because I found it redundant in lieu of your reply. Sorry you had to post again under a deleted post. It was my mistake.

Ms tickle

The IRS holds the employer responsible for all FICA (Social Security and Medicare) taxes. It is up to the employer to collect the empoyee's share of these taxes from his paycheck, but, even if the money is NOT withheld, the IRS expects the employer to pay taxes regardless. Failure to do so will generate some rather stiff fines from the IRS.