To record FICA withheld from employee pay, which accounts would be affected?

When recording FICA withheld from employee pay, the FICA Employee Payable account is credited because it represents a liability the employer has to pay to the government on behalf of the employee. This increase in liability indicates that the amount withheld from the employee's wages is now owed to the government, thus requiring a credit entry.

Simultaneously, the Salary Expense account is debited to reflect the total cost of employee wages. This debit represents the expense associated with the salaries paid, including the amounts that have been withheld for FICA taxes. By debiting the Salary Expense account, the payroll records accurately reflect the total compensation cost incurred by the employer.

This combination of crediting the FICA Employee Payable and debiting Salary Expense appropriately captures the transaction, noting both the liability created by the withholding and the expense incurred for employee compensation.