Does anyone know what taxes an employee with an L-1 Visa would be exempt from?

Question

I would like to know what payroll taxes someone working here under an L-1 Visa would be exempt from. I have a feeling that it is FICA and FUTA exempt. Please let me know where I can find the information.

Answer 1

L1 and H1b are subject to all taxes (including FICA) here in the states.

Employees on student Visa's (F ???) are exempt from FICA.

Employers pay FUTA, not employees.