payroll tax

: a paymaster's or employer's list of those entitled to pay and of the amounts due to each

: the sum necessary for distribution to those on a payroll

: a charge usually of money imposed by authority on persons or property for public purposes

: a sum levied on members of an organization to defray expenses

: a heavy demand

: to levy a tax on

: to make onerous and rigorous demands on

: charge, accuse

: arrangement