Please answer the following questions:

1. Who is responsible for paying FUTA/SUTA? Is this withheld from employee paychecks?

2. The wage base for FICA Social Security for 2021 is $142,800, meaning that the maximum that an employee must pay (matched by employer) is 6.2% or $8,853.60, even if the employee earns $100 million. Why did the government limit FICA SS taxes and why didn't they do the same thing for Medicare?