Are FICA taxes due on an employee (me) on employer-provided long-term disability payments? FYI, these benefits are 100% taxable to me (premiums paid by employer).

I have been receiving benefits from a group (employment-based) long-term disability payments for all of this calendar year. The premiums for the LTD policy were paid for by my employer, and the benefits are 100% taxable to me. I am therefore assuming that the FICA taxes are due as well. Please confirm.

And if the FICA taxes are due, are the rates the same as the self-employment taxes, 12.4% on Social Security and 2.9% on Medicare?

And again if the FICA taxes are due, are they included in the calculation of the underpayment penalty together with the income tax if applicable, e.g., (income tax paid)+(FICA tax paid) < 90% of the actual income tax and FICA tax due)? Thanks!