FICA taxes on excess employer HSA contributions?

I changed employers in the middle of tax year 2024, and mistakenly ended up over-contributing to my HSAs through employer contributions. I realized the error and requested a withdrawal of the excess contributions before the tax deadline, and I will be reporting those excess contributions as "other income" on my 1040, so that they can be appropriately taxed.

However, shouldn't these excess contributions also be subject to FICA taxes (as they would have been, had they not been deposited into the HSA in the first place)? In that case, what is the correct way to go about rectifying these missed FICA payments?