<If residents are students then they should not have to pay FICA tax.
If residents are employees then how about getting employee benefits at the hospitals where they are employed such as paid maternity/paternity leave, retirement plans, dental insurance, paid holidays, bonuses, etc.>
I agree that residents should get employee benefits. I would rather have those than forfeit those and NOT have to pay the FICA. I always felt I was treated as an employee and not really like a student, either - I mean, students don't get paid and they don't really provide direct patient care independently at all.
At the hospitals where I have worked, we did get to participate in the retirement plan, got dental insurance, and paid maternity/paternity leave (pretty positive about the last one, though I haven't had any babies!). We did get screwed over on the annual holiday bonus, though, which I do think is stupid. Residents are some of the main people providing the patient care so if there is a surplus/hospital is in the black we should have been some of the FIRST to get a bonus!