Which hidden cost to employers when an employee is a victim of identity theft is NOT included?

Medical insurance premiums, employee productivity loss, and legal fees are all significant hidden costs that employers may face when an employee is a victim of identity theft.

Medical insurance premiums can increase if an employee needs extensive medical support as a result of the stress and anxiety caused by identity theft. Legal fees arise from potential actions an employee might need to undertake to resolve identity theft issues, including hiring attorneys or consulting services.

Employee productivity loss occurs because employees who are dealing with identity theft might be distracted or unable to perform their work duties effectively, leading to diminished productivity.

Excess FICA payments, however, are not typically considered a hidden cost stemming from identity theft. This expense is more aligned with payroll considerations that are already factored into employer responsibilities regardless of whether an individual employee deals with identity theft. It involves payroll taxes that employers must pay based on employee earnings and does not fluctuate directly because of identity theft incidents. Thus, it stands apart from the more direct impacts that identity theft has on an employee's work life and the associated costs for employers.