Do Social Security and Medicare payroll taxes apply to your wages or wages you pay your employees?

"Do your paystubs show deductions from your pay for “Social Security tax” and “Medicare tax”, or maybe “OASDI” and “Hospital Insurance”, or even both taxes on one line showing “FICA taxes”? Where is the law that imposes this tax on you and your employer? What does the law say about who is required to pay this tax?
In this week’s Freedom Hour, Peymon Mottahedeh, founder and president of Freedom Law School, exposes the SHOCKING TRUTH about the misapplication of this tax on American employees AND EMPLOYERS, and what you can do about it."