payroll-tax
UK[ˈpeɪrəʊl tæks]US[ˈpeɪroʊl tæks]
n
A tax levied by a government directly on the wages and salaries of employees, typically withheld by the employer.
Morpheme Breakdown
payroll
tax
payroll
noun
tax
noun
Etymology
The term 'payroll-tax' is a modern English compound noun, a fusion of two distinct historical concepts. 'Payroll' itself is a compound, where 'pay' originates from the Latin idea of satisfying a debt to achieve 'peace' (pax), evolving into monetary compensation, combined with 'roll', from the Latin for a small wheel (rotulus), referring to a list historically kept on a rolled parchment. 'Tax' stems from the Latin taxare, meaning to appraise or charge, rooted in the verb 'to touch' (tangere), implying the state's hand reaching into one's finances. The compound logically describes a specific levy—a government charge—applied directly to the listed compensation paid to employees, reflecting the administrative mechanism of its collection via the employer's payroll.
Analysis
Structure: payroll (noun) + tax (noun)
payroll: From English 'pay' (Middle English payen, from Old French paier, from Latin pacare 'to appease, pacify', from pax 'peace') + 'roll' (Middle English rolle, from Old French rolle, from Latin rotulus 'a little wheel', diminutive of rota 'wheel'). In this compound, it functions as a noun meaning a list of employees receiving wages.
tax: From Middle English taxen, from Anglo-Norman taxer, from Latin taxare 'to handle, appraise, censure, charge', frequentative of tangere 'to touch'. It functions as a noun meaning a compulsory contribution to state revenue.
Examples
The company's accountant is responsible for calculating and submitting the monthly payroll-tax.
Changes in federal payroll-tax rates can directly impact workers' take-home pay.
Self-employed individuals must calculate their own estimated payroll-tax, often called self-employment tax.