To an employer it may make no difference, but to an employee it certainly does. If the employer contribution was suddenly eliminated, it would not mean a sudden increase in take-home pay for the salaried employees of J. Random Corporation. (And I don't think anyone could argue that such an elimination would mean a general corresponding increase in overall salaries. It's far more likely that such a windfall is going to back into corporate coffers and stay there.) However, for Alice of Alice's Sole Proprietorship, eliminating that contribution suddenly means she's got $X% of her pay back.
-- Bob
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Then the horns kicked in...
...and my shoes began to squeak.
-- Bob
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Then the horns kicked in...
...and my shoes began to squeak.