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Accounts that are under account '614BEN', 'Employee Benefits'.

Account Type	Level	Account Code	Account Title	Description	Data Enterable
Labor	2	61401	FICA	Federal Insurance Contributions Act (FICA) payroll tax	Y
Labor	2	61402	Retirement	Employer cost of retirement programs - PERS, Staff ORP, Police Officers	Y
Labor	2	61403	Group Insurance	Employer's health insurance contribution	Y
Labor	2	61404	Workers Compensation	Employer cost of Workers Compensation - (Industrial Accident Insurance) administered by each state	Y
Labor	2	61409	Medicare Tax	Employer cost of Medicare Tax - federally mandated health insurance program	Y
Labor	2	61410	State Unemployment Tax	Employer cost of State unemployment tax - administered by each state	Y
Labor	2	61411	Teachers Retirement	Employer cost of Teacher's Retirement System (TRS) retirement	Y
Labor	2	61412	Union Pension Trust	Union pension trust payment for carpenters	Y
Labor	2	61415	TIAA-CREF Retirement	Employer cost of TIAA-CREF (Teachers Insurance and Annuity Association - College Retirement Equities Fund) Retirement	Y
Labor	2	61418	Faculty/Staff Benefit	Expenditures for faculty and staff paid by the institution for non-waiver benefits such as parking discount, etc.	Y
Labor	2	61498	Grant & Contract Leave Assessment	Assessment held in trust for future sick and annual leave expense based upon sponsored program employment activity	Y
Labor	2	61499	Benefits-General	Benefits as computed for purposes of encumbrance only	Y