All of the following are payroll liabilities except:

A) Federal income taxes withheld from employee paychecks
B) State income taxes withheld from employee paychecks
C) FICO Employer's annual credit assessment
D) FICA Social Security and Medicare including both the employee and employer portion

FICO

A data analytics company known for creating the most widely used consumer credit scores that determine creditworthiness.

Payroll Liabilities

Obligations arising from payroll, including amounts owed to employees for wages and salaries and amounts due to government agencies for payroll taxes.

FICA

The Federal Insurance Contributions Act; it mandates a payroll tax equally shared between employees and employers to fund Social Security and Medicare.