Define payroll tax?

Depending on the tax laws in the country of residency, usually payroll tax is the amount of money that an employer withholds from the taxable earnings of an employee plus the share of the employer if existing to be paid to the Revenue Agency in the country or residence or the government department that administer tax collection

payroll taxes are taxes imposed on employers or employees, and are usually calculated as a percentage of the salaries that employers pay their staff