An employee has begun to receive LTD payments. The premiums were paid by the Employer. Are the payments subject to FICA?

Thanks.

It is my understanding that any LTD benefits paid during the first 6 months of a total disability are subject to FICA witholding. After the 6 months they do not apply. Therefore if the LTD plan has a 6 month waiting period before payments begin then FICA wouldn't apply. However, if benefits begin say after 3 months of disability then FICA would apply for the next 3 months of payments.

Your LTD insurer can confirm this.