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Taking FICA for employee profit sharing interst earned but not credited

Summary:

Client do a profit sharing contribution to employees. We have a requirement at the client where they take FICA on any interest earned by Employee via payroll but do not pay them actual interest.

How was this requirement achieved and any insights in doing it one way as imputed earning or a supplemental earning with voluntary deduction as offset to it?

Since this was not yet received by Employee it seems little off to use imputed earning to achieve it. What were the setups required for this setup either way?

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