Is 401k Exempt From FICA?

Is 401k Exempt From FICA?
Federal taxes address 401(k) contributions in different ways.

401(k) and FICA

According to the IRS, FICA withholdings consist of two distinct taxes: a Social Security tax and a Medicare tax. 401(k) contributions are not exempt from FICA withholdings. For example, if you make $42,000 in a year and contribute $3,000 to a 401(k), you pay federal income taxes on only $39,000. However, you must still pay FICA withholdings based on your full income of $42,000.