Are 401(k) employer matches subject to FICA taxes?

Question

I found out that employee contributions to there 401ks are subject to FICA taxes (15.4% employer/employee total) what I am wandering if company "matches" are also subject to this?

Answer 1

First, it's 15.3%, not 15.4%, and second, no, the company match is not subject to this tax.

Answer 2

Depends. Employer matches are entirely voluntaryfor the employer, so they can match or not, or decide what the match.

Probably not.