Or look at it this way. Had the employee only worked for one employer then the employer would still have to pay the SS tax to the gov. Just becuse there were several employers and each employer did not them-self exceed the maximum withholding then that employer owes the gov. based on what that employer paid.
The maximum SS withholding for the year is the limit that an employee must pay so the employee can get a refund form the gov. but each employer cannot NOT pay their part just because the employee worked for someone else.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
