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Tax on payroll
| Content Provider | OECD iLibrary |
|---|---|
| Abstract | Tax on payroll is defined as taxes paid by employers, employees or the self-employed, either as a proportion of payroll or as a fixed amount per person, and that do not confer entitlement to social benefits. Examples of such taxes include: the United Kingdom national insurance surcharge (introduced in 1977), the Swedish payroll tax (1969-79), and the Austrian Contribution to the Family Burden Equalisation Fund and Community Tax. This indicator relates to government as a whole (all government levels) and is measured in percentage both of GDP and of total taxation. |
| Language | English |
| Publisher | OECD Publishing |
| Publisher Date | 2014-06-25 |
| Access Restriction | Open |
| Subject Keyword | Taxation compulsory payments payroll tax employer contributions employee contributions |
| Content Type | Text |
| Resource Type | Indicator |
