Which account represents the amount owed to the government for FICA taxes?

The amount owed to the government for FICA taxes is correctly represented by the account FICA employer payable. This account reflects the liability that the employer incurs when withholding FICA taxes from employees' wages, which consists of Social Security and Medicare taxes. Once these amounts are withheld, they do not represent an expense for the employer, as they're merely collected on behalf of the government, creating a current liability until the taxes are remitted.

Utilizing 'payable' in the account name indicates that this is a liability—specifically, the employer’s obligation to pay the collected taxes to the government. The other options incorrectly classify FICA-related accounts. For example, FICA taxes expense would suggest an expense rather than a liability, whereas FICA taxes receivable implies that money is due to the employer from a third party, which does not apply in this context. Payroll payable could encompass a variety of payroll-related liabilities but does not specifically address the FICA component. Therefore, FICA employer payable is the most accurate representation of the amount owed to the government for FICA taxes.