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DEFINE THE FICA TAX PAYABLE AND SUTA TAX PAYABLE
FICA TAX PAYABLE-OASDI. Same account is used to record both employees' and the employer's share. Credited to record taxes imposed, and debited when taxes are sent in.
FICA TAX PAYABLE-HI. Same account is used for employee and employer.
FUTA TAX PAYABLE. Used to record employer's obligation for federal unemployment taxes.
SUTA TAX PAYABLE. Current liability account to record employer's obligation for state unemployment taxes.
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