Hey , Susan . Have you got a sec ? I have some questions about my paycheck .   You bet , Emily . Pull up a chair .   Well , this is my first paycheck here in the States and there are a few things I don't understand . First of all , what is this FICA , and SUI Y tax , and why are there deductions both for Medicare and for my health insurance plan ?   OK , let's start from the top of your pay stub . This number here represents your gross pay .   Then here we have a series of deductions . First off are the federal ones . FICA stands for Federal Insurance Contribution Act , or something like that . It's your federal income tax . And then there's Social Security and Medicare , which are both federal programs to help you out after you retire or if you were unable to work . 