From Longman Dictionary of Contemporary Englishpayroll taxˈpayroll ˌtax noun [countable, uncountable] PETa tax that is taken from someone’s wages and given directly to the government → income tax
Examples from the Corpus
payroll tax• That is nothing more or less than a direct payroll tax on jobs.• Wehrle said the state payroll tax for health care might be considered prohibited regulation and is sure to be challenged in court.• For those above them -- households with over $ 62,000 -- the payroll tax ceases to grow.• It would also raise the payroll tax 1. 52 percentage points.• Using the payroll tax to finance benefits for the elderly creates what economists know as the tax wedge.From Longman Business Dictionarypayroll taxˈpayroll tax [countable, uncountable]TAX tax taken from someone’s wages, for example INCOME TAX and NATIONAL INSURANCE or SOCIAL SECURITY TAX → tax 