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Concept information

social science subjects > business and management > human resource management > pay and rewards > payroll taxes
social science subjects > business and management > sociology of work > pay and rewards > payroll taxes
social science subjects > sociology > sociology of work > pay and rewards > payroll taxes

Preferred term

payroll taxes  

Definition

  • Payroll taxes are of two types: they are either taxes that must be paid by an employer (employer payroll taxes) or they are taxes employees must pay (employee payroll taxes). The requirement to withhold taxes from the wages or salaries paid to employees forces employers to deduct the taxes that are owed by each employee before wages or salaries are paid. [Source: Encyclopedia of Business in Today's World; Payroll Taxes]

Broader concept

Belongs to group

URI

http://data.loterre.fr/ark:/67375/N9J-F9TM1BXP-C

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