This source provides an in depth guide to the withholding obligations imposed upon an employer in a number of European jurisdictions. The mechanics of the domestic payroll system are explained, and practical links to official guidance and payroll software are provided wherever possible. Both social security and tax withholding are examined and additional payroll costs that may be imposed upon an employer are also outlined where appropriate.
|Louise Fryer||Consultant editor|
|Moniza Syeda||Co-ordinating editor|