Hi,

What are the payroll taxes for OPT students? Is it same like citizens and H1B Visa holders.

Thx,
VMR

Everyone on F1 and OPT is exempt from residency for 5-years. During this period your income is not subject to FICA (social security and Medicare taxes).
If payroll taxes were withheld from your paycheck, then you will file Form 843 to claim the refund.

Read about FICA taxes: Your U.S. Tax Return: Social Security and Medicare (FICA) Taxes for Non-resident Exempt Individual