System of National Accounts

SNA

You are here: SNA >> 1993 SNA >> Glossary

Glossary of the 1993 SNA - Definition of Term

Term	Payroll taxes
Definition	Payroll taxes consist of taxes payable by enterprises assessed either as a proportion of the wages and salaries paid or as a fixed amount per person employed.
Paragraphs	7.70.
Other References	[OECD 3000]

It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.

About | Sitemap | Contact Us