Family and Medical Leave Act (FMLA) - A 1993 federal law requiring employers with more than 50 employees to provide eligible workers up to 12 weeks of unpaid leave for birth, adoptions, foster care placement, and illnesses of employees and their families.

FAS 112 - An accounting standard issued by the Financial Accounting Standards Board that prescribes how employers must account for post-employment benefits, including workers' compensation. Employers must recognize the future liability of disability claims and any associated medical claims as soon as they are incurred.

Federal Employees' Compensation Act (FECA) - Legislation that provides coverage similar to workers' compensation benefits for US government employees; administered by the Department of Labor.

Federal Insurance Contributions Act (FICA) - Federal Insurance Contributions Act (FICA) - The enabling legislation for the US Social Security tax system.

Functional capacities analysis - An evaluation of an employee or prospective employee's ability to perform the range of activities that are considered essential to job performance. Typically conducted by an occupational or physical therapist.