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subsection</span> </button> <ul id="toc-National_payroll_tax_systems-sublist" class="vector-toc-list"> <li id="toc-Australia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Australia"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1</span> <span>Australia</span> </div> </a> <ul id="toc-Australia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Austria" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Austria"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2</span> <span>Austria</span> </div> </a> <ul id="toc-Austria-sublist" class="vector-toc-list"> <li id="toc-Real_estate_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Real_estate_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2.1</span> <span>Real estate tax</span> </div> </a> <ul id="toc-Real_estate_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Social_security_contribution" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Social_security_contribution"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2.2</span> <span>Social security contribution</span> </div> </a> <ul id="toc-Social_security_contribution-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Value-added_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Value-added_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2.3</span> <span>Value-added tax</span> </div> </a> <ul id="toc-Value-added_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Deductions" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Deductions"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2.4</span> <span>Deductions</span> </div> </a> <ul id="toc-Deductions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Bermuda" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Bermuda"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.3</span> <span>Bermuda</span> </div> </a> <ul id="toc-Bermuda-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Brazil" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Brazil"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.4</span> <span>Brazil</span> </div> </a> <ul id="toc-Brazil-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Canada" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Canada"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.5</span> <span>Canada</span> </div> </a> <ul id="toc-Canada-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-China" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#China"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.6</span> <span>China</span> </div> </a> <ul id="toc-China-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Croatia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Croatia"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.7</span> <span>Croatia</span> </div> </a> <ul id="toc-Croatia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Czech_Republic" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Czech_Republic"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.8</span> <span>Czech Republic</span> </div> </a> <ul id="toc-Czech_Republic-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Finland" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Finland"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.9</span> <span>Finland</span> </div> </a> <ul id="toc-Finland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-France" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#France"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.10</span> <span>France</span> </div> </a> <ul id="toc-France-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Germany" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Germany"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.11</span> <span>Germany</span> </div> </a> <ul id="toc-Germany-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Greece" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Greece"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.12</span> <span>Greece</span> </div> </a> <ul id="toc-Greece-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Hong_Kong" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Hong_Kong"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.13</span> <span>Hong Kong</span> </div> </a> <ul id="toc-Hong_Kong-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sweden" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sweden"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.14</span> <span>Sweden</span> </div> </a> <ul id="toc-Sweden-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Kingdom" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_Kingdom"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.15</span> <span>United Kingdom</span> </div> </a> <ul id="toc-United_Kingdom-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.16</span> <span>United States</span> </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> <li id="toc-Social_Security_and_Medicare_taxes" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Social_Security_and_Medicare_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.16.1</span> <span>Social Security and Medicare taxes</span> </div> </a> <ul id="toc-Social_Security_and_Medicare_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Income_tax_withholding" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Income_tax_withholding"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.16.2</span> <span>Income tax withholding</span> </div> </a> <ul id="toc-Income_tax_withholding-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Unemployment_taxes" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Unemployment_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.16.3</span> <span>Unemployment taxes</span> </div> </a> <ul id="toc-Unemployment_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Reporting_and_payment" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Reporting_and_payment"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.16.4</span> <span>Reporting and payment</span> </div> </a> <ul id="toc-Reporting_and_payment-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Penalties" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Penalties"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.16.5</span> <span>Penalties</span> </div> </a> <ul id="toc-Penalties-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" 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class="mw-page-title-main">Payroll tax</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 15 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-15" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">15 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/L%C3%B8nsumsafgift" title="Lønsumsafgift – Danish" lang="da" hreflang="da" data-title="Lønsumsafgift" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Lohnsteuer" title="Lohnsteuer – German" lang="de" hreflang="de" data-title="Lohnsteuer" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Impuesto_sobre_la_n%C3%B3mina" title="Impuesto sobre la nómina – Spanish" lang="es" hreflang="es" data-title="Impuesto sobre la nómina" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Taxes_sur_les_traitements_et_salaires" title="Taxes sur les traitements et salaires – French" lang="fr" hreflang="fr" data-title="Taxes sur les traitements et salaires" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Doprinos" title="Doprinos – Croatian" lang="hr" hreflang="hr" data-title="Doprinos" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Darbo_u%C5%BEmokes%C4%8Dio_mokes%C4%8Diai" title="Darbo užmokesčio mokesčiai – Lithuanian" lang="lt" hreflang="lt" data-title="Darbo užmokesčio mokesčiai" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Szem%C3%A9lyi_j%C3%B6vedelemad%C3%B3_Magyarorsz%C3%A1gon" title="Személyi jövedelemadó Magyarországon – Hungarian" lang="hu" hreflang="hu" data-title="Személyi jövedelemadó Magyarországon" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Loonbelasting" title="Loonbelasting – Dutch" lang="nl" hreflang="nl" data-title="Loonbelasting" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%B5%A6%E4%B8%8E%E7%A8%8E" title="給与税 – Japanese" lang="ja" hreflang="ja" data-title="給与税" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Arbeidsgiveravgift" title="Arbeidsgiveravgift – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Arbeidsgiveravgift" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-km mw-list-item"><a href="https://km.wikipedia.org/wiki/%E1%9E%96%E1%9E%93%E1%9F%92%E1%9E%92%E1%9E%9B%E1%9E%BE%E1%9E%94%E1%9F%92%E1%9E%9A%E1%9E%B6%E1%9E%80%E1%9F%8B%E1%9E%94%E1%9F%80%E1%9E%9C%E1%9E%8F%E1%9F%92%E1%9E%9F" title="ពន្ធលើប្រាក់បៀវត្ស – Khmer" lang="km" hreflang="km" data-title="ពន្ធលើប្រាក់បៀវត្ស" data-language-autonym="ភាសាខ្មែរ" data-language-local-name="Khmer" class="interlanguage-link-target"><span>ភាសាខ្មែរ</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3_%D0%BD%D0%B0_%D0%B7%D0%B0%D1%80%D0%B0%D0%B1%D0%BE%D1%82%D0%BD%D1%83%D1%8E_%D0%BF%D0%BB%D0%B0%D1%82%D1%83" title="Налог на заработную плату – Russian" lang="ru" hreflang="ru" data-title="Налог на заработную плату" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%94%D0%BE%D0%BF%D1%80%D0%B8%D0%BD%D0%BE%D1%81%D0%B8" title="Доприноси – Serbian" lang="sr" hreflang="sr" data-title="Доприноси" data-language-autonym="Српски / srpski" data-language-local-name="Serbian" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Doprinos" title="Doprinos – Serbo-Croatian" lang="sh" hreflang="sh" data-title="Doprinos" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="Serbo-Croatian" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Arbetsgivaravgift" title="Arbetsgivaravgift – Swedish" lang="sv" hreflang="sv" data-title="Arbetsgivaravgift" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q7156893#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Payroll_tax" 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class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Tax imposed on employers or employees</div> <p class="mw-empty-elt"> </p> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist 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href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Economic_justice" title="Economic justice">Economic justice</a></li> <li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Fiscal_illusion" title="Fiscal illusion">Fiscal illusion</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Legal <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS) <ul><li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a> <ul><li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li></ul></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Tax credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Tax deduction</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Tax exemption</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Taxpayer groups</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li> <li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li> <li><a href="/wiki/Tax_patent" title="Tax patent">Tax patent</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Illegal <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Tax_exile" title="Tax exile">Tax exile</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a class="mw-selflink selflink">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a> <ul><li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li></ul></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" 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abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" class="mw-redirect" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" class="mw-redirect" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Payroll_and_income_tax_by_country.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/350px-Payroll_and_income_tax_by_country.png" decoding="async" width="350" height="562" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/525px-Payroll_and_income_tax_by_country.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/700px-Payroll_and_income_tax_by_country.png 2x" data-file-width="984" data-file-height="1580" /></a><figcaption>Payroll and <a href="/wiki/Income_tax" title="Income tax">income tax</a> by OECD Country</figcaption></figure> <p><b>Payroll taxes</b> are taxes imposed on employers or employees. They are usually calculated as a percentage of the salaries that employers pay their employees.<sup id="cite_ref-know_1-0" class="reference"><a href="#cite_note-know-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> By law, some payroll taxes are the responsibility of the employee and others fall on the employer, but almost all economists agree that the true <a href="/wiki/Tax_incidence" title="Tax incidence">economic incidence</a> of a payroll tax is unaffected by this distinction, and falls largely or entirely on workers in the form of lower wages.<sup id="cite_ref-know_1-1" class="reference"><a href="#cite_note-know-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> Because payroll taxes fall exclusively on wages and not on returns to financial or physical investments, payroll taxes may contribute to underinvestment in <a href="/wiki/Human_capital" title="Human capital">human capital</a>, such as higher education.<sup id="cite_ref-know_1-2" class="reference"><a href="#cite_note-know-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="National_payroll_tax_systems">National payroll tax systems</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=1" title="Edit section: National payroll tax systems"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Australia">Australia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=2" title="Edit section: Australia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_Australia#Payroll_taxes" title="Taxation in Australia">Taxation in Australia § Payroll taxes</a></div> <p>The Australian federal government (<a href="/wiki/Australian_Taxation_Office" title="Australian Taxation Office">ATO</a>) requires withholding tax on employment income (payroll taxes of the first type), under a system known as <a href="/wiki/Pay-as-you-go_tax" class="mw-redirect" title="Pay-as-you-go tax">pay-as-you-go</a> (PAYG). </p><p>The individual states impose payroll taxes of the second type. </p> <div class="mw-heading mw-heading3"><h3 id="Austria">Austria</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=3" title="Edit section: Austria"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>All Austrian residents are subjects to Austrian income tax. The tax base consists of their worldwide income, including: trade, business, profession, employment, investments and property. A person is considered a resident after a 6-month stay in Austria. </p><p>Non-residents are taxed only on income coming from Austrian source/activity. </p><p>The income tax is progressive, the percentage increases with amount of income in Euros. </p><p>Tax rates for personal income: </p> <ul><li><11,693: 0%</li> <li>11,694 - 19,134: 20%</li> <li>19,135 - 32,075: 30%</li> <li>32,076 - 62,080: 42%</li> <li>62,081 - 93,120: 48%</li> <li>93,121 - 1,000,000: 50%</li> <li>>1,000,000: 55%</li></ul> <p>There are no taxes imposed on inheritance, gifts or estate in Austria. Austria has no luxury tax. </p><p>Acquisition of a real estate is taxed according to the value of estate. The rates are following: </p> <ul><li><250,000: 0,5%</li> <li>250,001 - 400,000: 2,0%</li> <li>>400,000: 3,5%</li></ul> <div class="mw-heading mw-heading4"><h4 id="Real_estate_tax">Real estate tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=4" title="Edit section: Real estate tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The real estate tax is paid annually. The rates vary for every municipality. </p> <div class="mw-heading mw-heading4"><h4 id="Social_security_contribution">Social security contribution</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=5" title="Edit section: Social security contribution"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Value-added_tax">Value-added tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=6" title="Edit section: Value-added tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The value-added tax rate is 20% for every supply of goods provided to customers. For special goods listed below the rate is lower - either 13% or 10%. Products with a lower rate value-added tax are for example books, food or cultural events. There are exceptions for certain goods for which the rate is zero. </p><p>Value-added tax returns are filed monthly or quarterly by the 15th day of the following month. </p> <div class="mw-heading mw-heading4"><h4 id="Deductions">Deductions</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=7" title="Edit section: Deductions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Employees are provided with a <b>standard allowance</b> of EUR 132 for any work related expenses. Receipts are required. </p><p>Expenses related to <b>production or collection of income</b> are usually considered as deductible. The expenses are for example training costs, work equipment and special work clothes, membership fees to certain organisations, etc. </p><p>There is a tax relief for <b>homeworking</b>. Employees may receive up to EUR 3 per day spent exclusively working from home and there is an upper limit of EUR 300 per year. If the amount paid by employer is lower than the maximum (EUR 300) then the employee has the right to include the difference as an income related expense. </p><p>Expenses for <b>ergonomic office furniture</b> are deductible and taken as income related expensive. This applies even for ergonomic office furniture purchased for home office, only if the employee works at least for 26 days per year at home. The limit is EUR 300 per year. </p><p><b>Special expenses</b>: charitable contributions are deductible up to 10% of the current year's taxable income. </p><p><b>Family bonus plus</b>: reduces the calculated tax, annually EUR 2000 per child up to 18 years old, living in Austria. Can be split between both parents - then they are entitled to 50%. For children between 19 - 24 up to EUR 650 per year.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Bermuda">Bermuda</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=8" title="Edit section: Bermuda"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Bermuda" title="Bermuda">Bermuda</a>, payroll tax accounts for over a third of the annual national budget, making it the primary source of government revenue.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> The tax is paid by employers based on the total remuneration (salary and benefits) paid to all employees, at a standard rate of 14% (though, under certain circumstances, can be as low as 4.75%). Employers are allowed to deduct a small percentage of an employee's pay (around 4%).<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> Another tax, <a href="/wiki/Social_insurance" title="Social insurance">social insurance</a>, is withheld by the employer. </p> <div class="mw-heading mw-heading3"><h3 id="Brazil">Brazil</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=9" title="Edit section: Brazil"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Taxation in Brazil</a></div> <p>In <a href="/wiki/Brazil" title="Brazil">Brazil</a>, employers are required to withhold 11% of the employee's wages for Social Security and a certain percentage as Income Tax (according to the applicable <a href="/wiki/Tax_bracket" title="Tax bracket">tax bracket</a>). The employer is required to contribute an additional 20% of the total payroll value to the Social Security system. Depending on the company's main activity, the employer must also contribute to federally funded insurance and educational programs. </p><p>There is also a required deposit of 8% of the employee's wages (not withheld from him) into a bank account that can be withdrawn only when the employee is fired, or under certain other extraordinary circumstances, such as serious illness (called a "Security Fund for Duration of Employment"). All these contributions amount to a total tax burden of almost 40% of the payroll for the employer and 15% of the employee's wages. </p> <div class="mw-heading mw-heading3"><h3 id="Canada">Canada</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=10" title="Edit section: Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_Canada#Payroll_taxes" title="Taxation in Canada">Taxation in Canada § Payroll taxes</a></div> <p>The <a href="/wiki/Northwest_Territories" title="Northwest Territories">Northwest Territories</a> in Canada applies a payroll tax of 2% to all employees. It is an example of the second type of payroll tax, but unlike in other jurisdictions, it is paid directly by employees rather than employers. Unlike the first type of payroll tax as it is applied in Canada, though, there is no basic personal exemption below which employees are not required to pay the tax.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Ontario_government" class="mw-redirect" title="Ontario government">Ontario</a> applies a health premium tax to all payrolls on a sliding scale up to $900 per year.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="China">China</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=11" title="Edit section: China"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_China" title="Taxation in China">Taxation in China</a></div> <p>In <a href="/wiki/People%27s_Republic_of_China" class="mw-redirect" title="People's Republic of China">China</a>, the payroll tax is a specific tax that is paid to provinces and territories by employers, not by employees. The tax is deducted from the worker's pay. The Chinese Government itself requires only one tax to be withheld from paychecks: the PAYG (or pay-as-you-go) tax, which includes medicare levies and insurances. </p><p>Tax calculations and contributions differ from city to city in China, and each city's data will be updated yearly. </p><p>Taxable Income = Gross Salary – Social Benefits – ¥3,500 IIT = Taxable Income x Tax Rate – Quick Deduction Net Salary = Gross Salary – Social Benefits – IIT </p> <div class="mw-heading mw-heading3"><h3 id="Croatia">Croatia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=12" title="Edit section: Croatia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Taxation in Croatia</a></div> <p>In <a href="/wiki/Croatia" title="Croatia">Croatia</a>, the payroll tax is composed of several items: </p> <ul><li>national income tax on personal income (<a href="/wiki/Croatian_language" title="Croatian language">Croatian</a>: <i lang="hr">porez na dohodak</i>), which is applied incrementally with rates of 0% (personal exemption = 3800 HRK), 24% (3800-30000 HRK) and 36% (30000 HRK - )</li> <li>optional local surcharge on personal income (<a href="/wiki/Croatian_language" title="Croatian language">Croatian</a>: <i lang="hr">prirez</i>), which is applied by some cities and municipalities on the amount of national tax, currently up to 18% (in <a href="/wiki/Zagreb" title="Zagreb">Zagreb</a>)</li> <li>pension insurance (<a href="/wiki/Croatian_language" title="Croatian language">Croatian</a>: <i lang="hr">mirovinsko osiguranje</i>), universal 20%, for some people divided into two different funds, one of which is government-managed (15%) and the other is a personal pension fund (5%)</li> <li>health insurance (<a href="/wiki/Croatian_language" title="Croatian language">Croatian</a>: <i lang="hr">zdravstveno osiguranje</i>), universal 16.5%</li> <li>health insurance exemption exists for the population below 30 years of age as part of government policy to encourage youth employment.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Czech_Republic">Czech Republic</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=13" title="Edit section: Czech Republic"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_the_Czech_Republic" title="Taxation in the Czech Republic">Taxation in the Czech Republic</a></div> <p>The income tax in the Czech Republic is progressive. The primary tax rate is 15% of gross income, but for an annual salary that is 48 times bigger than the average monthly salary (38.911 CZK in 2022, around 1.600 EUR), the rate is 23%. That applies only to the difference. The minimum wage to pay income tax is 27.840CZK in 2021 (approx. 1140EUR).<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>For people with trade certificates, the rate applies only to 40% of their revenue. The remaining 60% can be deducted as a standard expense. Freelancers also have to file an Income tax return every year. </p><p>Taxpayers can apply a few tax deductions, such as a deduction for a child (starting at approx. 600EUR annually in 2021), for being a student (approx. 160EUR in 2021), for a dependent spouse (approx. 1000EUR in 2021) and more.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p><p>Health and social insurance are mandatory and a part of a payroll tax. The health insurance rate is 13,5%. For employees with a salary higher than the minimum wage (16.200CZK in 2022, approximately 660EUR), 9% pay the employers, and only 4,5% pay the employees. Trade license workers pay it themselves. Categories that do not have to pay health and social insurance are, for example, students or people registered at the unemployment department. The social insurance rate is 31,5% for employees (6,5% paid by the employee and 25% by the employer) and 29,2% for freelancers.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p><p>The income tax makes up to half of the national income. The health and social insurance make another 30-40%.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Finland">Finland</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=14" title="Edit section: Finland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Taxation in Finland</a></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b> with: There are several payroll taxes on income. Please see the article "Taxation in Finland" and summarise their content here. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Payroll_tax&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">May 2024</span>)</i></span></div></td></tr></tbody></table> <p>In Finland, there are several payroll taxes: </p> <ul><li>paid by employees on their income:</li></ul> <dl><dd><ul><li>pension insurance fee (<i>työeläkevakuutusmaksu</i>): employees<sup id="cite_ref-definition_of_employment_14-0" class="reference"><a href="#cite_note-definition_of_employment-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> 17–68 years of age<sup id="cite_ref-EPA_s4subs2para1.2_15-0" class="reference"><a href="#cite_note-EPA_s4subs2para1.2-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> pay a 7,15% fee<sup id="cite_ref-employee_PIF_2004_decree_16-0" class="reference"><a href="#cite_note-employee_PIF_2004_decree-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> on their gross earned income<sup id="cite_ref-EPA_s152subs2_17-0" class="reference"><a href="#cite_note-EPA_s152subs2-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup></li> <li>unemployment insurance fee (<i>työttömyysvakuutusmaksu</i>): employees 18–65 years of age<sup id="cite_ref-FIN_555/1998_s12subs1_s12Asubs1para1.2_18-0" class="reference"><a href="#cite_note-FIN_555/1998_s12subs1_s12Asubs1para1.2-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> pay a 0.79% fee<sup id="cite_ref-FIN_555/1998_s18subs1_19-0" class="reference"><a href="#cite_note-FIN_555/1998_s18subs1-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> on their gross earned income</li> <li>health insurance daily allowance contribution (<i>sairausvakuutuksen päivärahamaksu</i>): employees<sup id="cite_ref-FIN_1224/2004_ch1s2subs1_20-0" class="reference"><a href="#cite_note-FIN_1224/2004_ch1s2subs1-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> 16–68 years of age<sup id="cite_ref-FIN_1224/2004_ch18s5subs1.2_21-0" class="reference"><a href="#cite_note-FIN_1224/2004_ch18s5subs1.2-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> pay a 1.01% contribution on their entire gross earned income if it equals to, or exceeds €16,499<sup id="cite_ref-FIN_1026/2023_s2subs1_22-0" class="reference"><a href="#cite_note-FIN_1026/2023_s2subs1-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup></li></ul></dd></dl> <div class="mw-heading mw-heading3"><h3 id="France">France</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=15" title="Edit section: France"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_France" title="Taxation in France">Taxation in France</a></div> <p>In France, statutory payroll tax only covers employee and employer contributions to the social security system. Income tax deductions from the payroll are voluntary and may be requested by the employee, otherwise, employees are billed 2 mandatory income tax prepayments during the year directly by the tax authority (set at 1/3 of the prior year's final tax bill). Employee payroll tax is made up of assigned taxes for the three branches of the social security system and includes both basic and supplementary coverage. Different percentages apply depending on thresholds that are multiples of the social security earnings ceiling (in 2012 = 36,372 euro per year).<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p><p>Contributions for salaries between the minimum wage and 1.6 times the minimum wage are eligible to relief (known as Fillon relief) of up to 28 percentage points of employer contributions, effectively halving employer non-wage costs.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <caption>Social security contributions </caption> <tbody><tr> <th>Social Insurance Fund </th> <th>Employee (Up to cap) </th> <th>Employee (Over cap) </th> <th>Employer (Up to cap) </th> <th>Employer (Over cap) </th></tr> <tr> <td>Medical, Maternity, Invalidity, Death, Solidarity </td> <td colspan="2" rowspan="2">None </td> <td colspan="2">13% </td></tr> <tr> <td>Family Benefits </td> <td colspan="2">5.25% </td></tr> <tr> <td>Old Age Minimum </td> <td>6.9% </td> <td>0.4% </td> <td>8.55% </td> <td>1.9% </td></tr> <tr> <td>Unemployment </td> <td>0.95% </td> <td>None </td> <td>4.05% </td> <td rowspan="2">None </td></tr> <tr> <td>Insolvency </td> <td colspan="2" rowspan="3">None </td> <td>0.3% </td></tr> <tr> <td>Accident </td> <td colspan="2">Variable </td></tr> <tr> <td>Autonomy & Solidarity Contribution </td> <td colspan="2">0.3% </td></tr> <tr> <td>Pension Supplement </td> <td>3.1% </td> <td>1.2% </td> <td>4.65% </td> <td>0.8% </td></tr> <tr> <td>Housing Aid </td> <td colspan="2">0.5% </td> <td colspan="2">0.5% </td></tr> <tr> <td>General Social Contribution </td> <td colspan="2">9.2% </td> <td colspan="2" rowspan="2">None </td></tr> <tr> <td>Social Security Debt Reimbursement </td> <td colspan="2">0.5% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Germany">Germany</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=16" title="Edit section: Germany"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Taxation in Germany</a></div> <p>German employers are obliged to withhold wage tax on a monthly basis. The wage tax withheld will be qualified as prepayment of the income tax of the employee in case the taxpayer files an annual income tax return. The actual tax rate depends on the personal income of the employee and the tax class the employee (and his/her partner) has chosen. The choice of tax class is only important for withholding tax, and therefore for immediately disposable income. The choice of tax class has no effect on tax refunds.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>In addition to income tax withheld, employees and employers in Germany must pay contributions to finance social security benefits. The social security system consists of four insurances, for which the contribution will be (nearly) equally shared between employer and employee (old age insurance, unemployment insurance, health insurance and nursing care insurance). Contributions are payable only on wages up to the social security threshold: </p> <table class="wikitable"> <tbody><tr> <th>Annual amounts 2019</th> <th>Threshold West Germany</th> <th>Threshold East Germany </th></tr> <tr> <td>Health- and Nursing Care insurance</td> <td>53,100 Euro</td> <td>53,100 Euro </td></tr> <tr> <td>Old Age- and Unemployment insurance</td> <td>78,000 Euro</td> <td>69,600 Euro </td></tr></tbody></table> <p>In addition, there are some insurances which are covered by the employee only (accident insurance, insolvency insurance, contribution to the maternity allocation, contribution for sick pay allocation for small companies). The following table shows employee and employer contributions by category for the year 2015. </p> <table class="wikitable"> <tbody><tr> <th>category</th> <th>Employee</th> <th>Employer</th> <th>Notes </th></tr> <tr> <td>Old Age (pension)</td> <td>9.35%</td> <td>9.35%</td> <td> </td></tr> <tr> <td>Health</td> <td>7.3%</td> <td>7.3%</td> <td>In addition, the health insurance will impose a surcharge up to 0.9%, to be paid by the employee only. </td></tr> <tr> <td>Unemployment</td> <td>1.5%</td> <td>1.5%</td> <td> </td></tr> <tr> <td>Nursing Care</td> <td>1.175%</td> <td>1.175%</td> <td>1.425% childless employees over 23 years old <p>1.675% in Saxony </p> </td></tr> <tr> <td>Accident</td> <td></td> <td>1.6%</td> <td>depends on risk covered </td></tr> <tr> <td>Sick Pay (AOK, 80%)</td> <td></td> <td>0.7%</td> <td>Depends on coverage and health insurance. </td></tr> <tr> <td>Maternity (AOK)</td> <td></td> <td>0.24%</td> <td> </td></tr> <tr> <td>Insolvency (AOK)</td> <td></td> <td>0.15%</td> <td>Payment of outstanding salary in case of bankruptcy </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Greece">Greece</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=17" title="Edit section: Greece"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Taxation in Greece</a></div> <p>An employer is obligated to deduct tax at source from an employee and to make additional contributions to social security as in many other EU member states. The employer's contribution amounts to 28.06% of the salary. The employee's contribution is 16%. <sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (March 2020)">citation needed</span></a></i>]</sup><sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Hong_Kong">Hong Kong</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=18" title="Edit section: Hong Kong"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Salaries_tax" title="Salaries tax">Salaries tax</a></div> <p>In <a href="/wiki/Hong_Kong" title="Hong Kong">Hong Kong</a>, salaries tax is capped at 15%.<sup id="cite_ref-GovHK_27-0" class="reference"><a href="#cite_note-GovHK-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> Depending on income, employers fall into different tax brackets.<sup id="cite_ref-GovHK_27-1" class="reference"><a href="#cite_note-GovHK-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Sweden">Sweden</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=19" title="Edit section: Sweden"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Taxation in Sweden</a></div> <p>In 2018, the Swedish social security contribution paid by the employer is 31.42 percent, calculated on top of the employee's salary. The percentage is lower for old employees.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> The other type of Swedish payroll tax is the income tax withheld (<a href="/wiki/Pay-as-you-earn_tax" title="Pay-as-you-earn tax">PAYE</a>), which consists of municipal, county, and, for higher income brackets, state tax. In most municipalities, the income tax comes to approximately 32 percent, with the two higher income brackets also paying a state tax of 20 or 25 percent respectively. The combination of the two types is a total <a href="/wiki/Marginal_tax" class="mw-redirect" title="Marginal tax">marginal tax</a> effect of 52 to 60 percent.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p>According to a 2019 study in the <i>American Economic Review</i>, a large employee payroll tax cut for young workers did not lead to increases in wages for young workers, but it did lead to an increase in employment, capital, sales, and profits of firms with many young workers.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="United_Kingdom">United Kingdom</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=20" title="Edit section: United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_the_United_Kingdom#Personal_taxes" title="Taxation in the United Kingdom">Taxation in the United Kingdom § Personal taxes</a></div> <p>In the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>, <a href="/wiki/Pay_as_you_earn" class="mw-redirect" title="Pay as you earn">pay as you earn</a> (PAYE) income tax and Employees' <a href="/wiki/National_Insurance" title="National Insurance">National Insurance</a> contributions are examples of the first kind of payroll tax, while Employers' National Insurance contributions are an example of the second kind of payroll tax. There are currently (February 2022) five PAYE income tax bands in Scotland and four elsewhere; see <a href="/wiki/Taxation_in_the_United_Kingdom#Personal_taxes" title="Taxation in the United Kingdom">Taxation in the United Kingdom § Personal taxes</a> for details. Both income tax and National Insurance contributions are paid only on income above a lower threshold. This threshold is progressively eliminated for the highest earners, beginning at £100,000 per year.<sup id="cite_ref-hmrc.gov.uk_32-0" class="reference"><a href="#cite_note-hmrc.gov.uk-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="United_States">United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=21" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-halign-right" typeof="mw:File"><a href="/wiki/File:Median_household_income_and_taxes.png" class="mw-file-description" title="Median household income and taxes"><img alt="Median household income and taxes" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Median_household_income_and_taxes.png/300px-Median_household_income_and_taxes.png" decoding="async" width="300" height="217" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Median_household_income_and_taxes.png/450px-Median_household_income_and_taxes.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Median_household_income_and_taxes.png/600px-Median_household_income_and_taxes.png 2x" data-file-width="4032" data-file-height="2917" /></a><figcaption>Median household income and taxes</figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">Taxation in the United States</a> and <a href="/wiki/Federal_Insurance_Contributions_Act_tax" class="mw-redirect" title="Federal Insurance Contributions Act tax">Federal Insurance Contributions Act tax</a></div> <p>In the United States, payroll taxes are also called <b>employment taxes</b> by the Internal Revenue Service.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p><p>In the United States, payroll taxes are assessed by the federal government, some of the 50 states and numerous cities. These taxes are imposed on employers and employees and on various compensation bases and are collected and paid to the taxing jurisdiction by the employers. Most jurisdictions imposing payroll taxes require reporting quarterly and annually in most cases, and electronic reporting is generally required for all but small employers.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Social_Security_and_Medicare_taxes">Social Security and Medicare taxes</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=22" title="Edit section: Social Security and Medicare taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Federal_Insurance_Contributions_Act_tax" class="mw-redirect" title="Federal Insurance Contributions Act tax">Federal Insurance Contributions Act tax</a></div> <figure class="mw-halign-center" typeof="mw:File/Frameless"><a href="/wiki/File:Payroll_tax_history.jpg" class="mw-file-description" title="Payroll tax rates history"><img alt="Payroll tax rates history" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Payroll_tax_history.jpg/400px-Payroll_tax_history.jpg" decoding="async" width="400" height="142" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Payroll_tax_history.jpg/600px-Payroll_tax_history.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Payroll_tax_history.jpg/800px-Payroll_tax_history.jpg 2x" data-file-width="4249" data-file-height="1509" /></a><figcaption>Payroll tax rates history</figcaption></figure> <p>Federal social insurance taxes are imposed on employers<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> and employees,<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> ordinarily consisting of a tax of 12.4% of wages up to an annual wage maximum ($118,500 in wages, for a maximum contribution of $14,694 in 2016) for <a href="/wiki/Social_Security_(United_States)" title="Social Security (United States)">Social Security</a> and a tax of 2.9% (half imposed on employer and half withheld from the employee's pay) of all wages for <a href="/wiki/Medicare_(United_States)" title="Medicare (United States)">Medicare</a>.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> The Social Security tax is divided into 6.2% that is visible to employees (the "employee contribution") and 6.2% that is visible only to employers (the "employer's contribution"). For the years 2011 and 2012, the employee's contribution had been temporarily reduced to 4.2%, while the employer's portion remained at 6.2%,<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> but Congress allowed the rate to return to 6.2% for the individual in 2013.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> To the extent an employee's portion of the 6.2% tax exceeded the maximum by reason of multiple employers, the employee is entitled to a refundable <a href="/wiki/Tax_credit" title="Tax credit">tax credit</a> upon filing an income tax return for the year.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Income_tax_withholding">Income tax withholding</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=23" title="Edit section: Income tax withholding"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_withholding_in_the_United_States" title="Tax withholding in the United States">Tax withholding in the United States</a></div> <p>Federal, state, and local <a href="/wiki/Withholding_tax" class="mw-redirect" title="Withholding tax">withholding taxes</a> are required in those jurisdictions imposing an income tax. Employers having contact with the jurisdiction must withhold the tax from wages paid to their employees in those jurisdictions.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> Computation of the amount of tax to withhold is performed by the employer based on representations by the employee regarding their tax status on IRS <a href="/wiki/Form_W-4" title="Form W-4">Form W-4</a>.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> </p><p>Amounts of income tax so withheld must be paid to the taxing jurisdiction, and are available as refundable <a href="/wiki/Tax_credits" class="mw-redirect" title="Tax credits">tax credits</a> to the employees. Income taxes withheld from payroll are not final taxes, merely prepayments. Employees must still file income tax returns and self assess tax, claiming amounts withheld as payments.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Unemployment_taxes">Unemployment taxes</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=24" title="Edit section: Unemployment taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Federal_Unemployment_Tax_Act" title="Federal Unemployment Tax Act">Federal Unemployment Tax Act</a></div> <p>Employers are subject to unemployment taxes by the federal<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> and all state governments. The tax is a percentage of taxable wages<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> with a cap. The tax rate and cap vary by jurisdiction and by employer's industry and experience rating. For 2009, the typical maximum tax per employee was under $1,000.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> Some states also impose unemployment, disability insurance, or similar taxes on employees.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Reporting_and_payment">Reporting and payment</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=25" title="Edit section: Reporting and payment"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Employers must report payroll taxes to the appropriate taxing jurisdiction in the manner each jurisdiction provides. Quarterly reporting of aggregate income tax withholding and <a href="/wiki/Social_Security_tax" class="mw-redirect" title="Social Security tax">Social Security taxes</a> is required in most jurisdictions.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> Employers must file reports of aggregate unemployment tax quarterly and annually with each applicable state, and annually at the Federal level.<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> </p><p>Each employer is required to provide each employee an annual report on IRS <a href="/wiki/Form_W-2" title="Form W-2">Form W-2</a><sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> of wages paid and Federal, state and local taxes withheld. A copy must be sent to the IRS, and some state governments also require a copy. These are due by January 31 and February 28 (March 31 if filed electronically), respectively, following the calendar year in which wages are paid. The Form W-2 constitutes proof of payment of tax for the employee.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> </p><p>Employers are required to pay payroll taxes to the taxing jurisdiction under varying rules, in many cases within one banking day. Payment of Federal and many state payroll taxes is required to be made by <a href="/wiki/Electronic_funds_transfer" title="Electronic funds transfer">electronic funds transfer</a> if certain dollar thresholds are met, or by deposit with a bank for the benefit of the taxing jurisdiction.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Penalties">Penalties</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=26" title="Edit section: Penalties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Failure to timely and properly pay federal payroll taxes results in an automatic penalty of 2% to 10%.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> This is called the <a href="/wiki/Trust_Fund_Recovery_Penalty" title="Trust Fund Recovery Penalty">Trust Fund Recovery Penalty</a>. Similar state and local penalties apply. Failure to properly file monthly or quarterly returns may result in additional penalties. Failure to file Forms W-2 results in an automatic penalty of up to $50 per form not timely filed.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> State and local penalties vary by jurisdiction. </p><p>A particularly severe penalty applies where federal income tax withholding and Social Security taxes are not paid to the IRS. The penalty of up to 100% of the amount not paid can be assessed against the employer entity as well as any person (such as a corporate officer) having control or custody of the funds from which payment should have been made.<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=27" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=28" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-know-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-know_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-know_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-know_1-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation journal cs1">"The Knowledge Tax". <i>University of Chicago Law Review</i>. <b>82</b>: 1981. 2015. <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2551567">2551567</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=University+of+Chicago+Law+Review&rft.atitle=The+Knowledge+Tax&rft.volume=82&rft.pages=1981&rft.date=2015&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D2551567%23id-name%3DSSRN&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="http://www.cbo.gov/publication/42871"><i>Historical Effective Federal Tax Rates: 1979 to 2004</i></a>. Congressional Budget Office. December 2006. p. 3.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Historical+Effective+Federal+Tax+Rates%3A+1979+to+2004&rft.pages=3&rft.pub=Congressional+Budget+Office&rft.date=2006-12&rft_id=http%3A%2F%2Fwww.cbo.gov%2Fpublication%2F42871&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">"CBO’s analysis of effective tax rates assumes that households bear the burden of the taxes that they pay directly, such as individual income taxes and employees’ share of payroll taxes. CBO assumes—as do most economists—that employers’ share of payroll taxes is passed on to employees in the form of lower wages than would otherwise be paid. Therefore, the amount of those taxes is included in employees’ income, and the taxes are counted as part of employees’ tax burden." <a rel="nofollow" class="external free" href="http://www.cbo.gov/sites/default/files/EffectiveTaxRates2006.pdf">http://www.cbo.gov/sites/default/files/EffectiveTaxRates2006.pdf</a> Page 3</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100713154141/http://www.americanbenefitscouncil.org/documents/bush_taxbenefits_1pager.pdf">"Incidence of Payroll Taxes is Fully on Employees"</a> <span class="cs1-format">(PDF)</span>. 13 July 2010. 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Retrieved <span class="nowrap">31 March</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxbermuda.gov.bm&rft.atitle=Types+of+taxes+in+Bermuda&rft.date=2016-03-02&rft.au=david.wellman&rft_id=http%3A%2F%2Fwww.taxbermuda.gov.bm%2Fguide_payroll.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCherie_Arrow" class="citation web cs1">Cherie_Arrow. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150308121024/http://www.fin.gov.nt.ca/taxation/payroll/index.htm">"1403 - Management Controls - July 2008"</a>. <i>www.fin.gov.nt.ca</i>. Archived from <a rel="nofollow" class="external text" href="http://www.fin.gov.nt.ca/taxation/payroll/index.htm">the original</a> on 8 March 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">31 March</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.fin.gov.nt.ca&rft.atitle=1403+-+Management+Controls+-+July+2008&rft.au=Cherie_Arrow&rft_id=http%3A%2F%2Fwww.fin.gov.nt.ca%2Ftaxation%2Fpayroll%2Findex.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://archive.today/20110717175634/http://www.rev.gov.on.ca/english/taxes/healthpremium/rates.html">"Ontario Health Premium Rate Chart"</a>. <i>gov.on.ca</i>. Archived from <a rel="nofollow" class="external text" href="http://www.rev.gov.on.ca/english/taxes/healthpremium/rates.html">the original</a> on 17 July 2011<span class="reference-accessdate">. Retrieved <span class="nowrap">31 March</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=gov.on.ca&rft.atitle=Ontario+Health+Premium+Rate+Chart&rft_id=http%3A%2F%2Fwww.rev.gov.on.ca%2Fenglish%2Ftaxes%2Fhealthpremium%2Frates.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMečířová2022" class="citation web cs1">Mečířová, Lucie (22 March 2022). <a rel="nofollow" class="external text" href="https://www.finance.cz/535624-dan-z-prijmu-23-procent/">"Zrušení solidární daně: Kdo bude odvádět 23% daň z příjmů?"</a>. <i>Finance.cz</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Finance.cz&rft.atitle=Zru%C5%A1en%C3%AD+solid%C3%A1rn%C3%AD+dan%C4%9B%3A+Kdo+bude+odv%C3%A1d%C4%9Bt+23%25+da%C5%88+z+p%C5%99%C3%ADjm%C5%AF%3F&rft.date=2022-03-22&rft.aulast=Me%C4%8D%C3%AD%C5%99ov%C3%A1&rft.aufirst=Lucie&rft_id=https%3A%2F%2Fwww.finance.cz%2F535624-dan-z-prijmu-23-procent%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.mesec.cz/danovy-portal/dan-z-prijmu/slevy-na-dani/">"Slevy na dani"</a>. <i>Měšec.cz</i>. 2 April 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=M%C4%9B%C5%A1ec.cz&rft.atitle=Slevy+na+dani&rft.date=2022-04-02&rft_id=https%3A%2F%2Fwww.mesec.cz%2Fdanovy-portal%2Fdan-z-prijmu%2Fslevy-na-dani%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.mesec.cz/danovy-portal/dan-z-prijmu/socialni-a-zdravotni-pojisteni/">"Sociální a zdravotní pojištění"</a>. <i>Měšec.cz</i>. 2 April 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=M%C4%9B%C5%A1ec.cz&rft.atitle=Soci%C3%A1ln%C3%AD+a+zdravotn%C3%AD+poji%C5%A1t%C4%9Bn%C3%AD&rft.date=2022-04-02&rft_id=https%3A%2F%2Fwww.mesec.cz%2Fdanovy-portal%2Fdan-z-prijmu%2Fsocialni-a-zdravotni-pojisteni%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFStehnová2019" class="citation web cs1">Stehnová, Jana (25 November 2019). <a rel="nofollow" class="external text" href="https://www.transparency.cz/jak-a-proc-naklada-stat-s-penezi-a-kde-se-o-tom-poucit/">"Jak a proč nakládá stát s penězi a kde se o tom poučit?"</a>. <i>Transparency International Česká republika</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Transparency+International+%C4%8Cesk%C3%A1+republika&rft.atitle=Jak+a+pro%C4%8D+nakl%C3%A1d%C3%A1+st%C3%A1t+s+pen%C4%9Bzi+a+kde+se+o+tom+pou%C4%8Dit%3F&rft.date=2019-11-25&rft.aulast=Stehnov%C3%A1&rft.aufirst=Jana&rft_id=https%3A%2F%2Fwww.transparency.cz%2Fjak-a-proc-naklada-stat-s-penezi-a-kde-se-o-tom-poucit%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-definition_of_employment-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-definition_of_employment_14-0">^</a></b></span> <span class="reference-text">The Employees Pensions Act (first link) provides that the employee contributes to a pension fund by paying a part from their <i>compensation for employment</i> – i.d., from their wages or their salary. What constitutes <i>employment</i> is defined in the Employment Contracts Act (second link): <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/ajantasa/2006/20060395#O1L1P2">Työntekijän eläkelaki</a> [Employees Pensions Act] (in Finnish). s 2(1)(2)<span class="reference-accessdate">. Retrieved <span class="nowrap">26 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Ty%C3%B6ntekij%C3%A4n+el%C3%A4kelaki&rft.pages=s+2%281%29%282%29&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Fajantasa%2F2006%2F20060395%23O1L1P2&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/ajantasa/2001/20010055#L1P1">Työsopimuslaki</a> [Employment Contracts Act] (in Finnish). ch 1 ss. 1(1), 1(2) and 1(3)<span class="reference-accessdate">. Retrieved <span class="nowrap">26 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Ty%C3%B6sopimuslaki&rft.pages=ch+1+ss.+1%281%29%2C+1%282%29+and+1%283%29&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Fajantasa%2F2001%2F20010055%23L1P1&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></li></ul> </span></li> <li id="cite_note-EPA_s4subs2para1.2-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-EPA_s4subs2para1.2_15-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/ajantasa/2006/20060395#O1L2P4">Työntekijän eläkelaki</a> [Employees Pensions Act] (in Finnish). ss. 4(2)(1) and 4(2)(2)<span class="reference-accessdate">. Retrieved <span class="nowrap">26 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Ty%C3%B6ntekij%C3%A4n+el%C3%A4kelaki&rft.pages=ss.+4%282%29%281%29+and+4%282%29%282%29&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Fajantasa%2F2006%2F20060395%23O1L2P4&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-employee_PIF_2004_decree-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-employee_PIF_2004_decree_16-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/alkup/2023/20231008">Sosiaali- ja terveysministeriön asetus työntekijän työeläkevakuutusmaksuprosenteista vuonna 2024</a> [Decree of the Ministry of Social Affairs and Health on an Employee's Pension Insurance Fee Percentages in 2024] (in Finnish). s 1<span class="reference-accessdate">. Retrieved <span class="nowrap">26 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Sosiaali-+ja+terveysministeri%C3%B6n+asetus+ty%C3%B6ntekij%C3%A4n+ty%C3%B6el%C3%A4kevakuutusmaksuprosenteista+vuonna+2024&rft.pages=s+1&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Falkup%2F2023%2F20231008&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-EPA_s152subs2-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-EPA_s152subs2_17-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/ajantasa/2006/20060395#O3L10P152">Työntekijän eläkelaki</a> [Employees Pensions Act] (in Finnish). s 152(2)<span class="reference-accessdate">. Retrieved <span class="nowrap">26 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Ty%C3%B6ntekij%C3%A4n+el%C3%A4kelaki&rft.pages=s+152%282%29&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Fajantasa%2F2006%2F20060395%23O3L10P152&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-FIN_555/1998_s12subs1_s12Asubs1para1.2-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-FIN_555/1998_s12subs1_s12Asubs1para1.2_18-0">^</a></b></span> <span class="reference-text">The Act on the Financing of Unemployment Benefits (555/1998) section 12 subsection 1 (first link) provides that everyone employed in Finland is required to pay unemployment insurance fee. The section 12a subsection 1 paragraphs 1–2 (second link) provide for the age limit: <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/ajantasa/1998/19980555#L4P12">Laki työttömyysetuuksien rahoituksesta</a> [Act on the Financing of Unemployment Benefits] (in Finnish). s 12(1)<span class="reference-accessdate">. Retrieved <span class="nowrap">26 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Laki+ty%C3%B6tt%C3%B6myysetuuksien+rahoituksesta&rft.pages=s+12%281%29&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Fajantasa%2F1998%2F19980555%23L4P12&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/ajantasa/1998/19980555#L4P12a">Laki työttömyysetuuksien rahoituksesta</a> [Act on the Financing of Unemployment Benefits] (in Finnish). ss. 12a(1)(1) and 12a(1)(2)<span class="reference-accessdate">. Retrieved <span class="nowrap">26 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Laki+ty%C3%B6tt%C3%B6myysetuuksien+rahoituksesta&rft.pages=ss.+12a%281%29%281%29+and+12a%281%29%282%29&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Fajantasa%2F1998%2F19980555%23L4P12a&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></li></ul> </span></li> <li id="cite_note-FIN_555/1998_s18subs1-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-FIN_555/1998_s18subs1_19-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/ajantasa/1998/19980555#L1P18">Laki työttömyysetuuksien rahoituksesta</a> [Act on the Financing of Unemployment Benefits] (in Finnish). s 18(1)<span class="reference-accessdate">. Retrieved <span class="nowrap">26 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Laki+ty%C3%B6tt%C3%B6myysetuuksien+rahoituksesta&rft.pages=s+18%281%29&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Fajantasa%2F1998%2F19980555%23L1P18&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-FIN_1224/2004_ch1s2subs1-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-FIN_1224/2004_ch1s2subs1_20-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/ajantasa/2004/20041224#O1L1P2">Sairausvakuutuslaki</a> [Health Insurance Act] (in Finnish). ch 1 s 2(1)<span class="reference-accessdate">. Retrieved <span class="nowrap">27 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Sairausvakuutuslaki&rft.pages=ch+1+s+2%281%29&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Fajantasa%2F2004%2F20041224%23O1L1P2&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-FIN_1224/2004_ch18s5subs1.2-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-FIN_1224/2004_ch18s5subs1.2_21-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/ajantasa/2004/20041224#O6L18P5">Sairausvakuutuslaki</a> [Health Insurance Act] (in Finnish). ch 18 ss. 5(1) and 5(2)<span class="reference-accessdate">. Retrieved <span class="nowrap">27 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Sairausvakuutuslaki&rft.pages=ch+18+ss.+5%281%29+and+5%282%29&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Fajantasa%2F2004%2F20041224%23O6L18P5&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-FIN_1026/2023_s2subs1-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-FIN_1026/2023_s2subs1_22-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinistry_of_Justice" class="citation report cs1 cs1-prop-foreign-lang-source">Ministry of Justice. <a rel="nofollow" class="external text" href="https://www.finlex.fi/fi/laki/alkup/2023/20231026#Pidm46111192162256">Valtioneuvoston asetus sairausvakuutusmaksujen maksuprosenteista vuonna 2024</a> [Decree of the Government on the Percentages of Health Insurance Contributions in 2024] (in Finnish). s 2(1)<span class="reference-accessdate">. Retrieved <span class="nowrap">27 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Valtioneuvoston+asetus+sairausvakuutusmaksujen+maksuprosenteista+vuonna+2024&rft.pages=s+2%281%29&rft.au=Ministry+of+Justice&rft_id=https%3A%2F%2Fwww.finlex.fi%2Ffi%2Flaki%2Falkup%2F2023%2F20231026%23Pidm46111192162256&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><span class="languageicon">(in French)</span> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20110427164228/http://www.urssaf.fr/employeurs/baremes/baremes/taux_des_cotisations_du_regime_general_01.html">"Urssaf.fr - Espace Employeurs"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.urssaf.fr/employeurs/baremes/baremes/taux_des_cotisations_du_regime_general_01.html">the original</a> on 27 April 2011<span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2011</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Urssaf.fr+-+Espace+Employeurs&rft_id=http%3A%2F%2Fwww.urssaf.fr%2Femployeurs%2Fbaremes%2Fbaremes%2Ftaux_des_cotisations_du_regime_general_01.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external free" href="http://www.eale.nl/Conference2008/Programme/PapersB/add73074_5LFbCf6RFA.pdf">http://www.eale.nl/Conference2008/Programme/PapersB/add73074_5LFbCf6RFA.pdf</a> <sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Bare_URLs" title="Wikipedia:Bare URLs"><span title="A full citation of this PDF document is required to prevent link rot. (March 2022)">bare URL PDF</span></a></i>]</sup></span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://lohntastik.de/gns/gross-net-salary-calculator">"Gross Net Salary Calculator | LohnTastik"</a>. <i>lohntastik.de</i><span class="reference-accessdate">. Retrieved <span class="nowrap">9 August</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=lohntastik.de&rft.atitle=Gross+Net+Salary+Calculator+%7C+LohnTastik&rft_id=https%3A%2F%2Flohntastik.de%2Fgns%2Fgross-net-salary-calculator&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ec.europa.eu/eurostat/documents/1015035/2041357/GFS_interpretation_deductions_from_compulsory_employers_social_contributions_2019-11-06/9b10f4c9-9750-8012-c3ad-2fdbfd4574f2">"Deductions from compulsory employers' actual social contributions"</a>. <i>European Commission</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=European+Commission&rft.atitle=Deductions+from+compulsory+employers%27+actual+social+contributions&rft_id=https%3A%2F%2Fec.europa.eu%2Feurostat%2Fdocuments%2F1015035%2F2041357%2FGFS_interpretation_deductions_from_compulsory_employers_social_contributions_2019-11-06%2F9b10f4c9-9750-8012-c3ad-2fdbfd4574f2&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-GovHK-27"><span class="mw-cite-backlink">^ <a href="#cite_ref-GovHK_27-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-GovHK_27-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.gov.hk/en/residents/taxes/etax/services/tax_computation.htm">"Tax Computation of Salaries Tax and Personal Assessment"</a>. Hong Kong Government. June 2010<span class="reference-accessdate">. Retrieved <span class="nowrap">22 November</span> 2010</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tax+Computation+of+Salaries+Tax+and+Personal+Assessment&rft.pub=Hong+Kong+Government&rft.date=2010-06&rft_id=http%3A%2F%2Fwww.gov.hk%2Fen%2Fresidents%2Ftaxes%2Fetax%2Fservices%2Ftax_computation.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20151114163818/http://www.ekonomifakta.se/sv/Fakta/Arbetsmarknad/Arbetsgivaravgift/Sociala-avgifter/">"Sociala avgifter - Ekonomifakta"</a>. <i>Ekonomifakta</i>. Archived from <a rel="nofollow" class="external text" href="http://www.ekonomifakta.se/sv/Fakta/Arbetsmarknad/Arbetsgivaravgift/Sociala-avgifter/">the original</a> on 14 November 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">7 April</span> 2010</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Ekonomifakta&rft.atitle=Sociala+avgifter+-+Ekonomifakta&rft_id=http%3A%2F%2Fwww.ekonomifakta.se%2Fsv%2FFakta%2FArbetsmarknad%2FArbetsgivaravgift%2FSociala-avgifter%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20180622140143/https://www.skatteverket.se/omoss/varverksamhet/statistikochhistorik/skattpaarbete/kommunalochstatliginkomstskatt.4.3152d9ac158968eb8fd2a1d.html">"Kommunal och statlig inkomstskatt"</a>. <i>www.skatteverket.se</i> (in Swedish). Archived from <a rel="nofollow" class="external text" href="https://www.skatteverket.se/omoss/varverksamhet/statistikochhistorik/skattpaarbete/kommunalochstatliginkomstskatt.4.3152d9ac158968eb8fd2a1d.html">the original</a> on 22 June 2018<span class="reference-accessdate">. Retrieved <span class="nowrap">22 June</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.skatteverket.se&rft.atitle=Kommunal+och+statlig+inkomstskatt&rft_id=https%3A%2F%2Fwww.skatteverket.se%2Fomoss%2Fvarverksamhet%2Fstatistikochhistorik%2Fskattpaarbete%2Fkommunalochstatliginkomstskatt.4.3152d9ac158968eb8fd2a1d.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSeimSchoeferSaez2019" class="citation journal cs1">Seim, David; Schoefer, Benjamin; Saez, Emmanuel (2019). <a rel="nofollow" class="external text" href="https://doi.org/10.1257%2Faer.20171937">"Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden"</a>. <i>American Economic Review</i>. <b>109</b> (5): <span class="nowrap">1717–</span>1763. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1257%2Faer.20171937">10.1257/aer.20171937</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0002-8282">0002-8282</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=American+Economic+Review&rft.atitle=Payroll+Taxes%2C+Firm+Behavior%2C+and+Rent+Sharing%3A+Evidence+from+a+Young+Workers%27+Tax+Cut+in+Sweden&rft.volume=109&rft.issue=5&rft.pages=%3Cspan+class%3D%22nowrap%22%3E1717-%3C%2Fspan%3E1763&rft.date=2019&rft_id=info%3Adoi%2F10.1257%2Faer.20171937&rft.issn=0002-8282&rft.aulast=Seim&rft.aufirst=David&rft.au=Schoefer%2C+Benjamin&rft.au=Saez%2C+Emmanuel&rft_id=https%3A%2F%2Fdoi.org%2F10.1257%252Faer.20171937&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.aeaweb.org/research/charts/swedish-tax-cuts-young-workers">"American Economic Association"</a>. <i>www.aeaweb.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">16 June</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.aeaweb.org&rft.atitle=American+Economic+Association&rft_id=https%3A%2F%2Fwww.aeaweb.org%2Fresearch%2Fcharts%2Fswedish-tax-cuts-young-workers&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-hmrc.gov.uk-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-hmrc.gov.uk_32-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions">"Rates and allowances: National Insurance contributions - GOV.UK"</a>. <i>www.gov.uk</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 March</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.gov.uk&rft.atitle=Rates+and+allowances%3A+National+Insurance+contributions+-+GOV.UK&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Frates-and-allowances-national-insurance-contributions&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/businesses/small-businesses-self-employed/employment-taxes">"Employment Taxes"</a>. IRS<span class="reference-accessdate">. Retrieved <span class="nowrap">9 April</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Employment+Taxes&rft.pub=IRS&rft_id=https%3A%2F%2Fwww.irs.gov%2Fbusinesses%2Fsmall-businesses-self-employed%2Femployment-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text">A tutuorial is available online from the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS) explaining various aspects of employer compliance, see <a rel="nofollow" class="external text" href="http://www.tax.gov/virtualworkshop/">Video Tutorial</a>.</span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3111-">"26 U.S. Code § 3111 - Rate of tax"</a>. <i>LII / Legal Information Institute</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 March</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=LII+%2F+Legal+Information+Institute&rft.atitle=26+U.S.+Code+%C2%A7+3111+-+Rate+of+tax&rft_id=https%3A%2F%2Fwww.law.cornell.edu%2Fuscode%2Ftext%2F26%2F3111-&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3101-">26 USC 3101</a>.</span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text">Note that an equivalent Self Employment Tax is imposed on self-employed persons, including independent contractors, under <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1401-">26 USC 1401</a>. Wages and self employment income subject to these taxes are defined at <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3121-">26 USC 3121</a> and <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1402-">26 USC 1402</a> respectively.</span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p15.pdf">"IRS.gov"</a> <span class="cs1-format">(PDF)</span>. <i>irs.gov</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 March</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=irs.gov&rft.atitle=IRS.gov&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Fp15.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPagliery2013" class="citation web cs1">Pagliery, Jose (2 January 2013). <a rel="nofollow" class="external text" href="https://money.cnn.com/2013/01/02/smallbusiness/fiscal-cliff-payroll-taxes/">"Smaller paychecks coming - bosses say, don't blame us"</a>. <i>CNN</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 March</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=CNN&rft.atitle=Smaller+paychecks+coming+-+bosses+say%2C+don%27t+blame+us&rft.date=2013-01-02&rft.aulast=Pagliery&rft.aufirst=Jose&rft_id=https%3A%2F%2Fmoney.cnn.com%2F2013%2F01%2F02%2Fsmallbusiness%2Ffiscal-cliff-payroll-taxes%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/31-">26 USC 31(b)</a> and <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6413-">26 USC 6413(c)</a>.</span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFO'SullivanSheffrin2003" class="citation book cs1"><a href="/wiki/Arthur_O%27Sullivan_(economist)" title="Arthur O'Sullivan (economist)">O'Sullivan, Arthur</a>; Sheffrin, Steven M. (2003). <span class="id-lock-limited" title="Free access subject to limited trial, subscription normally required"><a rel="nofollow" class="external text" href="https://archive.org/details/economicsprincip00osul"><i>Economics: Principles in Action</i></a></span>. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. p. <a rel="nofollow" class="external text" href="https://archive.org/details/economicsprincip00osul/page/n383">367</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-13-063085-3" title="Special:BookSources/0-13-063085-3"><bdi>0-13-063085-3</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Economics%3A+Principles+in+Action&rft.place=Upper+Saddle+River%2C+New+Jersey+07458&rft.pages=367&rft.pub=Pearson+Prentice+Hall&rft.date=2003&rft.isbn=0-13-063085-3&rft.aulast=O%27Sullivan&rft.aufirst=Arthur&rft.au=Sheffrin%2C+Steven+M.&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Feconomicsprincip00osul&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span><span class="cs1-maint citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_book" title="Template:Cite book">cite book</a>}}</code>: CS1 maint: location (<a href="/wiki/Category:CS1_maint:_location" title="Category:CS1 maint: location">link</a>)</span></span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text">The determination of whether a person performing services is an employee subject to payroll tax or an independent contractor who self assesses tax is based on <a rel="nofollow" class="external text" href="http://www.mdc.edu/hr/Operations/AFS/IRSFactorTest.pdf">20 factors</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110501081919/http://www.mdc.edu/hr/Operations/AFS/IRSFactorTest.pdf">Archived</a> 2011-05-01 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>. See <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p15_09.pdf">IRS Publication 15 and the tutorial referenced above</a>. For Federal requirements, see <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_C_20_24.html">26 USC 3401-3405</a>.</span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/fw4.pdf">"IRS Form W-4"</a> <span class="cs1-format">(PDF)</span>. <i>irs.gov</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 March</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=irs.gov&rft.atitle=IRS+Form+W-4&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Ffw4.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/31-">26 USC 31</a>.</span> </li> <li id="cite_note-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-45">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3301-">26 USC 3301</a>.</span> </li> <li id="cite_note-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-46">^</a></b></span> <span class="reference-text">As defined in <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3306-">26 USC 3306(b)</a>.</span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text">State tax rates and caps vary. For example, Texas imposes up to 8.6% tax on the first $9,000 of wages ($774), while New Jersey imposes 3.2% tax on the first $28,900 for wages ($924). Federal tax of 6.2% less a credit for state taxes limited to 5.4% applies to the first $7,000 of wages (net $56).</span> </li> <li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text">See, e.g., <a rel="nofollow" class="external text" href="http://lwd.dol.state.nj.us/labor/employer/ea/ea_index.html">New Jersey</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110503192451/http://lwd.dol.state.nj.us/labor/employer/ea/ea_index.html">Archived</a> 2011-05-03 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>.</span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text">See, e.g., IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/uac/about-form-941">Form 941</a>. Electronic filing may be required.</span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text">See, <i>e.g</i>., <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/f940.pdf">IRS Form 940</a>.</span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/fw2.pdf">"IRS Form W-2"</a> <span class="cs1-format">(PDF)</span>. <i>irs.gov</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 March</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=irs.gov&rft.atitle=IRS+Form+W-2&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Ffw2.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3APayroll+tax" class="Z3988"></span></span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text">See IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/iw2w3.pdf">Form W-2 Instructions</a>. Note that some states and cities obtain their W-2 information from the IRS and from taxpayers directly.</span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text">See <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6302-">26 USC 6302</a> and IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p15_09.pdf">Publication 15</a> for Federal requirements. EFT is required for Federal payments if aggregate Federal tax payments, including corporate income tax and payroll taxes, exceeded $200,000 in the preceding year. See, e.g., <a rel="nofollow" class="external text" href="http://www.state.nj.us/treasury/taxation/njit31.shtml">NJ Income Tax - Reporting and Remitting</a>, New Jersey requirements for weekly EFT payment where prior year payroll taxes exceeded $10,000.</span> </li> <li id="cite_note-54"><span class="mw-cite-backlink"><b><a href="#cite_ref-54">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6656-">26 USC 6656</a>.</span> </li> <li id="cite_note-55"><span class="mw-cite-backlink"><b><a href="#cite_ref-55">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6721-">26 USC 6721</a>.</span> </li> <li id="cite_note-56"><span class="mw-cite-backlink"><b><a href="#cite_ref-56">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6672-">26 USC 6672</a>.</span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Payroll_tax&action=edit&section=29" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20150209164829/https://www.ato.gov.au/businesses/pathway.asp?pc=001%2F003%2F024&mfp=001%2F003&mnu=9898#001_003_024">Payroll tax in China</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20060819230250/http://www.ato.gov.au/nonprofit/content.asp?doc=%2Fcontent%2F33750.htm&page=3&H3">Payroll tax (Chinese Tax Office)</a></li> <li><a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p15/ar02.html#en_US_publink1000237177">US Payroll Tax Tables</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20161101112704/http://tax-tables.org/withholding.html">US Payroll Tax Tables by ZIP Code</a></li> <li><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p15.pdf">IRS publication 15</a> - detailed information on federal payroll tax in the U.S.</li> <li><a rel="nofollow" class="external text" href="https://www.irs.gov/Individuals/International-Taxpayers/Trust-Fund-Recovery-Penalty/">Trust Fund Recovery Penalty</a> irs.gov</li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; 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