FICA stands for the Federal Insurance Contributions Act tax. It refers to the taxes paid to fund Social Security and Medicare programs. FICA taxes are mandatory payroll taxes split between the employee and employer.
Specifically:

• The employee portion of FICA taxes get automatically deducted from their paychecks.
• The employer also pays a matching FICA tax contribution on behalf of the employee.

Since FICA taxes are mandatory costs taken out of wages rather than compensation provided to the employee, they would not be marketed or included as an employee “benefit.” Employee benefits typically refer to additional compensation like health insurance, retirement contributions, paid time off, etc. that are provided on top of regular wages.
So in the context of evaluating a job offer’s total compensation package, FICA taxes paid would not be considered part of the promoted employee benefits, even though both the employee and employer pay their respective FICA tax contributions.