不可能的事情。没有double taxation这一说。FICA是pretax

直接就从gross里扣走了。

The Federal Insurance Contributions Act, usually referred to as FICA, set up both the employer's and employee's contributions to the Social Security and Medicare trust funds. FICA contributions are made directly from gross, or pre-tax, wages. While retirement plans funded from before-tax wages are not exempt from FICA taxes, other employee benefits like health insurance and Section 125 cafeteria plans are excellent ways to cut your payroll tax liability.