According to empirical evidence,most of the burden of the payroll tax appears to fall on workers,even though about half is supposedly "paid" by their employers.This observation is attributed to the finding that:

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The burden of a tax falls more heavily on the party that is less able to adjust its behavior in response to the tax. In the case of a payroll tax, this tends to be workers because the supply of labor is relatively inelastic, meaning that workers cannot easily reduce the quantity of labor they supply in response to a tax without experiencing a great deal of personal hardship. Employers, on the other hand, may be more able to adjust their behavior by reducing wages or employment levels, or by passing on some of the burden of the tax to consumers in the form of higher prices. Therefore, even though employers are technically responsible for paying half of the payroll tax, much of this burden is likely passed on to workers in the form of reduced wages or other indirect effects.

According to Empirical Evidence,most of the Burden of the Payroll