| a tax levied against the amount of wages and salaries paid workers. |

Payroll Tax
Tax an employer withholds and/or pays on behalf of their employees based on the wage or salary of the employee. In most countries, including the U.S., both state and federal authorities collect some form of payroll tax.
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See also: Flat Tax, Income Tax, Local Tax, Medicare Wages, Progressive Tax, Taxes, Withholding
payroll tax
levy imposed on wages and salaries. In contrast to income taxes, payroll taxes do not include income from capital sources such as dividends and interest
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