porez na fond plaća = payroll tax, payroll taxes, manpower tax
Ivir, Hr-En poslovno upravni rječnik

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Note added at 48 mins (2006-07-02 07:15:28 GMT)
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As you can see below, various countries have different systems. Payroll tax in Serbia would be consistent with what it implies in Australia, because a portion of the tax is withheld from the employee’s paycheck, while the employer pays the other portion. What you have in the balance sheet is the portion paid by the employer.
Payroll tax generally refers to a tax which employers are required to withhold from employees' paychecks. In the United States, employers are required to withhold federal income tax, Social Security tax, and Medicare tax. Together, the Social Security and Medicare taxes are known as the FICA tax. In some places, employers may be required to withhold state income tax, or even city income tax.
In Australia, the Payroll tax is a specific tax which is paid to the individual states and territories by employers not employees. It is not a deduction from the worker. The Australian Government itself only requires one tax withheld from paychecks, the PAYG (or pay-as-you-go) tax which includes medicare levys.
http://en.wikipedia.org/wiki/Payroll_tax
Payroll tax
Tax an employer withholds and/or pays on behalf of their employees based on the wage or salary of the employee. In most countries, including the U.S., both state and federal authorities collect some form of payroll tax.
http://www.answers.com/payroll tax&r=67
Payroll tax is a State tax levied on the annual payroll of employers.
http://www.treasury.qld.gov.au/services/tax/payroll.shtml