I recieve LTD payments. The LTD policy allows me to work part time. the LTD disabilty payment I received monthly had an employee FICA withholding. And as allowed by law they passed the responsibility of employer FICA match to the company I was working for (which was the company that paid for my disabilty Policy). Recently, my employer went out of business. Does anyone know if another employer hires me, will that new employer (that did not pay for my policy) have to pay the FICA match on earning from the LTD? I asked the insurance company but with the holidays, they have not got back to me yet. What they say is what I will rely on. While waiting on their response, I'd apprecaite feedback from this group.