[srinivassr9]

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 even though
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

[MukatA]

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.

[srinivassr9]

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

[MukatA]

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

[AtlantaTaxExpert]

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

[superHR]

As employer, how about withholding FUTA taxes for this OPT employee?

[AtlantaTaxExpert]

To my knowledge, there is NO exemption for FUTA (unemployment taxes paid by the employer to either the state or federal government) taxes due to OPT and/or F-1 visa status.

So, yes, you need to pay FUTA taxes for the OPT employer.

[VinHR]

As employer, if I withheld social security and medicare taxes for OPT employee, can I file 941X to claim back the over-withheld taxes for the current year? (I already repay back the employee's portion of the FICA taxes, so would like to claim back both the employer and employee portion now)

[AtlantaTaxExpert]

Yes, that is what you would do.