The employee pays the whole tab...unless he has a lockbox.
Corporations don’t pay taxes. People do.
You got that right. Corporations just collect the tax and pass it on to the government. The end consumer pays all taxes, either as direct tax or higher prices or inflation.
Some small businesses create fake employees. That way the owners can pull some of their income out of the business activity at a far lower tax rate. I’m thinking of writing an illustrated handbook showing folks how that is done ~ should be a best seller.