Yes, at first that is SUPER important, but wouldn't you ultimately want to fully decouple it from employers and just go to income taxes per individual for it?
The distinction is subtle, but in my mind having it structured as an individual paid income tax would yield better results for edge cases and not incentivize bad corporate behavior like running 1099 contractors instead of FTEs.
The distinction is subtle, but in my mind having it structured as an individual paid income tax would yield better results for edge cases and not incentivize bad corporate behavior like running 1099 contractors instead of FTEs.