Payroll tax

The wage tax (abbreviation: LSt ) is used to advance the income tax. It is levied as a withholding tax on income from self-employment. The employer retains a wage and salary of the employee and transfers it to the tax office. If the employee after the calendar year an income tax return, the income tax paid will be deducted from his final income tax liability. If the employee except wage or salary and any other income he makes, no advertising costs, special editions or exceptional workload incurred is paid on the income tax withheld income tax.

Specific national rules, see:

• Payroll tax ( Germany )
• Payroll tax ( Austria )
• Withholding tax ( Switzerland ) ( no general wage tax )

• Tax law
• Wage tax
• National Accounts