I was employed on student visa in Sep 2007 (exempt from Social Security tax) and in Oct 2007 I started my H1-B visa, but my Sep 2007 salary was paid in Oct, does it mean that I have to pay social security tax on my september salary (just because it was paid in Oct.)
I am just curious "Doctrine of Constructive Receipt" should not be applicable here, since it is a matter of taxability of wages?