After reading Ian Berger’s informative article on Top Hat plans, I have this question: If an employer contributes to an employee’s deferred comp 457(b) Top Hat account on behalf of the employee (i.e. “picks up” the employee’s share), does either the employer or employee pay FICA taxes on it? Employer in this case is a private tax-exempt university.

From the IRS website:
Employer Pick-up
However, IRC section 414(h)(2) provides that for any plan established by a governmental unit, where the contributions of employing units are designated employee contributions, but the employer “picks up” the contributions, the contributions are treated as employer contributions.
For the employee contributions to be deemed picked up by the employer and therefore to be characterized as “employer contributions”, certain tests must be met. A series
of rulings by the IRS established that only amounts that the governmental employer pays (including certain amounts withheld or otherwise offset from the employee’s
salary) are considered employer contributions, and are therefore excludable from gross income.

The case that I’m asking about is for a non-governmental private university. Does the same guidance apply?

Thank you!