This learning resource provides a comprehensive guide on understanding FICA taxes, which include Social Security and Medicare taxes. The document begins with a clear learning objective to help learners calculate total FICA tax by adding the two components together. It includes a worked example using a fictional character, Maya, to illustrate how to determine her FICA taxes based on her paycheck. Step-by-step instructions are given to calculate Social Security and Medicare taxes from gross pay, as well as independent practice exercises for learners to apply their understanding. Furthermore, a critical thinking reflection is incorporated to encourage learners to consider the significance of these taxes and how they fund different government programs.