When you have Restricted Stock Units (RSUs) that vest, it is a lot like getting a cash bonus. The total amount (market value of the RSUs) is considered ordinary income and is subject to tax withholding, including FICA. In order to fund the tax withholding, a number of RSUs with a value equal to the tax are withheld (i.e. you don't get the shares of stock represented by those units). At that point, it is just a W-2 transaction. For the RSUs that are not withheld to pay tax, you receive shares of stock. You cost basis in the stock is the value of stock on the day they vested. When you sell your shares, you will need that cost basis, because the brokers almost always report either no cost basis or the wrong cost basis.
In your situation, since the FICA had to be paid in advance, and was paid via net settlement, it sounds like they paid the FICA and withheld RSUs equal to that amount. The value of the RSUs withheld and the FICA tax paid should be reflected on your W-2 earnings and FICA.
You should be able to get a statement of your RSU account from your employer that shows all the activity.
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