Which group is included under the definition of employer according to FICA?

The correct choice identifies partnerships as included under the definition of employer according to the Federal Insurance Contributions Act (FICA). Under FICA, an employer is any entity that has employees working for them and is responsible for withholding Social Security and Medicare taxes from those employees' wages. Partnerships, which can be composed of two or more individuals who manage and operate a business together, have an obligation to collect and remit these taxes just like other business entities.

It's important to note that while large corporations, self-employed individuals, and government agencies have roles in the context of FICA, they do not comprehensively define the term "employer." Large corporations certainly meet the definition of an employer, but the term encompasses more than just large entities. Self-employed individuals, while they do contribute to Social Security taxes, are not considered employers in the traditional sense because they do not have employees under their payrolls. Government agencies also account for FICA taxes but are classified under a different set of considerations when it comes to tax obligations. Thus, partnerships are specifically and accurately classified as employers under FICA regulations.