From the IRS:
"When you receive the tip report from your employee, use it to figure the amount of social security, Medicare and income taxes to withhold for the pay period on both wages and reported tips. You're responsible for paying the employer's portion of the social security and Medicare taxes."
https://www.irs.gov/taxtopics/tc761
**Answers are correct to the best of my ability but do not constitute tax or legal advice.