/peɪroʊl tæks/ – Phrase
Definition: Thuế thu nhập cá nhân được trích từ tiền lương của nhân viên.
A more thorough explanation: 1. a tax that an employer collects and pays from its employees’ gross pay (=pay before tax), such as a social security tax
2. a tax that an employer pays based on the money it pays its employees, such as unemployment tax
Example: 1. The proposed bill would offer a payroll tax cut of $500 to individuals who earn less than $75,000 a year.
2. Many companies have significant payroll tax bills for such things as Social security and Medicare.