Tax Year Prior to 2020: Are income tax and employee FICA taxes included in Line 7-8 of form 1120-s?

Are federal income withholding and employee FICA taxes to be included in Line 7-8 of form 1120-s? If not, where to include them?

I assume they would be deductible expenses somewhere.

I understand the employer portion of FICA taxes is to be included on Line 12.