payroll taxes
Defined in 1 place of the United States Code.
The term “payroll taxes” means—
(i) amounts required to be withheld from the employees of the tax-exempt eligible small employer under section 3401(a),
(ii) amounts required to be withheld from such employees under section 3101(b), and
(iii) amounts of the taxes imposed on the tax-exempt eligible small employer under section 3111(b).
Source
- 2010–present26 U.S.C. § 45RInternal Revenue Code · Employee health insurance expenses of small employers · under this subpart