How are payroll taxes different from personal income taxes?

Payroll taxes are paid by employees and employers

Personal income taxes are paid exclusively by employees

Payroll taxes fund social insurance programs like Social Security, Medicare, etc.

Personal income taxes fund public services like transportation, defense, and education

Payroll taxes can have a more negative effect on family households because they are regressive, meaning the more an employee earns, the less they pay in payroll taxes

Personal income taxes tend to have less of a negative effect on common family households because they are progressive, meaning the more money an employee makes, the more they must pay in personal income taxes

Payroll taxes are structured in a relatively simple fashion

Personal income taxes are more complex because of their flexible rates that are based on several different factors