{"iri":"https://lexicon.financial/financial/coa/FICA","label":"FICA","definition":"Federal Insurance Contributions Act payroll tax — combined Social Security (6.2% to wage base) + Medicare (1.45%) tax. Both employer and employee pay; the employer share is the expense recorded here.","license":"https://spdx.org/licenses/MIT","source":"gnucash","source_url":"https://github.com/Gnucash/gnucash/tree/stable/data/accounts/C"}