Which of the Following Statements About Social Security Taxes Is

Which of the following statements about social security taxes is correct?

A) People who work as independent contractors do not have to pay any social security taxes.
B) An employer must withhold some money for these taxes from each employee's pay, but there is no actual payroll tax expense for the employer.
C) An employer must pay a payroll tax, but there is no tax that is paid by the employees.
D) There is both a social security tax withheld from the employees' pay, and a related payroll tax paid by the employer.