There are two different issues here:FICA
Generally, all employees are subject to FICA payroll tax, whether or not the employee is employed winthin or without the USA, unless the IRS has entered into a "totalization agreement" with the foreign jurisdiction. For more info on this issue, see this link.
If you believe that the employer has unlawfully failed to remit FICA payments, then you can file a complaint with the IRS on Form 211
or Form 3949-A
.Private Disability Insurance
This issue is entirely controlled by the employment contract with the employee, and the insurer's policy terms. It is extremely unlikely that the insurer would deny benefits in violation of the policy terms and conditions. The fact that the employer did not make premium payments on behalf of the employee could be a straight breach of contract, or alternatively a breach of trust under ERISA (Employee Retirement Income Security Act). If the former, then you would have to hire a private attorney to sue the employer for the breach. If the latter, then while you could hire a private attorney to sue on this ground as well, you could also file a complaint with the U.S. Department of Labor, at: 1.866.444.EBSA (3272).
For an employment rights lawyer referral, see this link.
Hope this helps.
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