employer fica liability on tips

What is the name of your state?What is the name of your state?What is the name of your state?What is the name of your state? IN


Years ago I prepared payroll taxes. Back then an employer payed a reduced Fica rate on tip wages. Is this still the case?

example......employee tax.....employer tax

hrly wage ......6.2%...........................6.2%
tips................6.2%............................4.2%

thanks