Definition: Taxes on payroll or work force

SNA

These 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. 

This definition is used both in SNA 1993 (§ 7.70) and in SNA 2008 (§ 7.97).
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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