payroll tax

1. A tax payable by an employer based on its payroll (such as a social-security tax
or an unemployment tax). [Cases: Internal Revenue 4849; Taxation 1100. C.J.S. Internal
Revenue §§ 740–741; Taxation§ 1779.] 2. A tax collected by an employer from its employees’ gross pay (such as an income tax or a social-security tax). See withholding tax. per capita tax.See poll tax. [Blacks Law 8th]