Not if they’re on an OPT extension they don’t.

OPTs and their employers don’t pay income taxes – which is one reason the US and Social Security are bankrupt.

In 1998 before the foreign cheap labor invasion, the US had a tax surplus.

L-1 visa holders don’t pay any taxes at all – and India Inc staffing companies import millions of them into American jobs, without numerical limit every year.

https://www.jdsupra.com/legalnews/reminder-h-1b-employers-must-withhold-6500258/