Is FICA the same as federal income tax?

No, FICA is not the same as federal income tax. FICA is a flat 7.65% of wages that pays for Social Security and Medicare. Federal income tax is a separate tax with rates from 10% to 37%, and the amount your employer withholds depends on your pay and your Form W-4. Most pay stubs list them on separate lines.

FICA ignores your W-4. Filing status, children and extra withholding change only the income tax line. FICA also counts 401(k) contributions as wages, while federal income tax does not. That is why a 401(k) lowers one and leaves the other alone.

For a single filer earning $60,000 and paid every two weeks, federal income tax withholding is $193.08 a check and FICA is $176.54. Income tax withheld during the year gets settled on your tax return. FICA usually does not. See federal income tax withholding and the FICA entry.