{"iri":"https://lexicon.financial/financial/coa/EmpFICA","label":"Emp-FICA","definition":"Employee's share of FICA payroll tax (Social Security + Medicare) withheld from gross pay; a payroll liability until remitted to the IRS.","license":"https://spdx.org/licenses/MIT","source":"gnucash","source_url":"https://github.com/Gnucash/gnucash/tree/stable/data/accounts/C"}