Generally refers to two different kinds of similar taxes.

 The first kind is a tax that employers are required to withhold from employees' wages, also known as withholding tax, pay-as-you-earn tax (PAYE), or pay-as-you-go tax (PAYG) and often covering advance payment of income tax and social security contributions. The second kind is a tax that is paid from the employer's own funds and that is directly related to employing a worker, which can consist of a fixed charge or be proportionally linked to an employee's pay. The charges paid by the employer usually cover the employer's funding of the social security system.

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• 這個我已經在網上看過無數次了，隻是想知道特簡單的不同，一句話概況。 -^3.1415926^- ♀ (47 bytes) () 09/19/2012 postreply 07:36:25