实习公司没扣FICA

我在2013年成为resident alien for tax purposes，然后最近发现14年实习的公司没有扣FICA。请问这种情况要怎么才能补交呢？https://www.irs.gov/publications/p15#en_US_2019_publink1000202531 说

Collecting underwithheld taxes from employees. If you withheld no income, social security, or Medicare taxes or less than the correct amount from an employee's wages, you can make it up from later pay to that employee. But you’re the one who owes the underpayment. Reimbursement is a matter for settlement between you and the employee. Underwithheld income tax and Additional Medicare Tax must be recovered from the employee on or before the last day of the calendar year. There are special rules for tax on tips (see section 6) and fringe benefits (see section 5).

看起来似乎是公司的责任。但是从https://www.irs.gov/compliance/c ... ent-tax-enforcement看

In addition, if the employer refuses to withhold employment taxes from these wages and the IRS is unable to collect the employment taxes from the employer, the employee still has the responsibility to pay income tax and is ultimately responsible for his/her share of the FICA tax.

雇员似乎也有责任？请教有没有大佬了解情况。感谢

我觉得没事儿。我正式工作后也是有几个月公司没有扣fica（活久见-实习的时候不是resident，公司却硬要扣fica）。跟公司撕逼几个月后公司找了specialist跟我说还有好多exemptions，总之是个grey area，最后不了了之了。我觉得如果以后irs来要的话我肯定会给，但是公司不给扣我也没办法。