Comparative law notes
In Hungary, this category also includes the so-called social contribution ("szociális hozzájárulás"), such as EHO, SZOCHO etc.
béradó
főnév
partial
payroll tax
noun
Definitions of payroll tax
a tax that an employer collects and pays from its employees' gross pay (=pay before tax), such as a social security tax
The proposed bill would offer a payroll tax cut of $500 to individuals who earn less than $75,000 a year.
a tax that an employer pays based on the money it pays its employees, such as unemployment tax
Many companies have significant payroll tax bills for such things as Social security and Medicare.