[tfehring]

RSUs are still subject to FICA taxes, see e.g. [0] and [1]. Also, most tech workers are above the income limit for Social Security taxes, so their marginal payroll tax rate is only 2.9%.

[0] https://www.foley.com/en/insights/publications/2020/08/restr...

[1] https://www.mayerbrown.com/en/perspectives-events/blogs/2020...