 Hello, in this lecture, we will define payroll deduction. According to fundamental accounting principles, while the 22nd edition, the definition of payroll deduction is amounts withheld from an employee's gross pay, also called withholdings. When we're thinking about the payroll deductions, we're typically thinking about those payroll taxes, federal income tax, FICA taxes, including social security and Medicare, but of course we could also take out the deductions from the pay of benefits, such as a retirement plan or a insurance plan. So it would look something like this, we'd have the gross pay, what the employee actually earned, that not being what will actually be received because we will have the deductions from that gross pay, including the FICA taxes of Medicare and social security. Then we're also gonna have the federal income tax that we're gonna have to withhold. These are all federal taxes to be in the FICA tax, one being the federal income tax of that FICA.