[经] federal insurance contribution act
lián bāng bǎo xiǎn shuì tè bié shuì fǎ ㄌㄧㄢˊ ㄅㄤ ㄅㄠˇ ㄒㄧㄢˇ ㄕㄨㄟˋ ㄊㄜˋ ㄅㄧㄝˊ ㄕㄨㄟˋ ㄈㄚˇ