I started working in U.S with TN Visa status from Jan 2008 to Sep 2008 then with H1B until now.
I went accountant office for my income tax return and submit my W2 but had a trouble.
He said my employer has not collected social security tax(SS) and medicare(MD) and I might be punished later. HR might make a mistake . He recommend to contact HR regarding this issue. However, I did not know I have to pay SS and MD because there is no indication on my pay stub. I think it is employer's responsibility not collecting SS and MD

Before contacting HR, I called several accountants office this morning but their answers made me confused.
Some said I have to pay SS and MD so I need modification of W2 and then do tax return.
Others said I do not have to pay SS and MD until getting Green Card and HR is working right. Which one is correct?

1) Do I have to pay SS and MD
2) If so, I should pay all amount until now?
3) One accountant said forget the last year's and start paying this from Jan.
Can I do that?
4) If I do not pay SS and MD, I might be got in trouble for my Green Card acquiring?

I need some strong information from you.
Thanks.

1. On TN visa and H1-B visa your income is subject to SS tax and Medicare care. It is for your employer to deduct it. Did you get W2 or 1099-misc?
2. You can not pay by yourself.
3. You don't do it. It is the employer who collects it. Make sure to tell employer to withhold these taxes.
4. IRS will contact your employer. You may have to pay it when employer contacts you in future.

Thanks for your help Mukata

1.I got W2 but no withheld for SS and MD.
2.3. If employer ask me to pay SS and MD,
It is too much to pay. Is it any alternative?
4. You said I may have to pay in the future .
It means that employer may paying all amount of my sharing as well?

Thanks

1.I got W2 but no withheld for SS and MD.
2.3. If employer ask me to pay SS and MD,
It is too much to pay. Is it any alternative?
4. You said I may have to pay in the future .
It means that employer may paying all amount of my sharing as well?

Thanks[/QUOTE]

Right now, your employer can collect the back taxes for Social Security and Medicare for 2009. He retains that right until 31 January 2010.

He has no legal standing to collect any back tax for Social Security and Medicare for 2008. He lost that right when 31 January 2009 passed without corrective on his part.

The IRS position on this matter is clear: the EMPLOYER must pay the FICA taxes; whether he/she collects the employees' share from their pay is up to the EMPLOYER. The IRS will NOT contact the employee on this issue, and the employee normally CANNOT pay Social Security or Medicare taxes which have not been collected.

Your obligation is to notify the employer of the discrepancy with your pay, and to make clear when you became liable for the FICA (Social Security and Medicare) taxes. I recommend that you make this notification in writing (email is good for that).

Once that is done, you need do nothing else. You can negotiate with the employer as to HOW you will pay him back for the 2009 taxes (assuming he attempts to take corrective action).

Do not be surprised if the employer chooses to to NOTHING! He is already liable for a substantial fine if he comes forward and tells the IRS he messed up by not withholding these taxes when he was supposed to. He may figure that the IRS has NOT yet noticed the mistake, and they may NEVER notice the mistake unless he brings it to their attention. There is a good chance that staying silent will result in no penalties, no fines and no need to pay back taxes with interest.

In either case, it is NOT your concern! Once you have notified the employer of the error, you have met your legal obligation. Notifying the IRS of the error is NOT required of you and is a good way to get FIRED!