Question

which of the following accounts is credited when an employer initially withholds fica tax from an employee’s paycheck? fica receivable payroll tax expense fica payable

Explanation:

When an employer withholds FICA tax from an employee's paycheck, the employer has a liability to remit these taxes to the appropriate authority. A liability account (like FICA Payable) is credited to record this obligation. FICA Receivable would be used if the employer was owed FICA taxes (not the case here), and Payroll Tax Expense is an expense account (debited for employer - related payroll tax expenses, not credited for withheld employee taxes). So the correct account to credit is FICA Payable.

Answer:

C. FICA Payable