Under reported FICA
An employee's FICA did not get reported for partial year 2017. I did not discover this until 2/1/18. I am now correcting the 3rd and 4th quarter's 941's using 941X. I understand it is the employer's responsibility to pay both portions of FICA/Medicare. I also read that if we need to recover the employee's portion before the end of the calendar year. That did not happen. Now at this point how do I correct his W-2? FYI - I've already sent out W-2s and reported to IRS. Working with the W-2C, If I were to add the employee's portion to the taxable wages, then the due amount for FICA goes up.....!! At this point do we ask the employee to pay outside of payroll to pay his portion or can we withhold the extra tax in payroll? Any insight on this would be awesome!! Thank you in advance.