<P> The Australian federal government (ATO) requires withholding tax on employment income (payroll taxes of the first type), under a system known as pay - as - you - go (PAYG). </P> <P> The individual states impose payroll taxes of the second type . </P> <P> In Bermuda, payroll tax accounts for over a third of the annual national budget, making it the primary source of government revenue . The tax is paid by employers based on the total remuneration (salary and benefits) paid to all employees, at a standard rate of 14% (though, under certain circumstances, can be as low as 4.75%). Employers are allowed to deduct a small percentage of an employee's pay (around 4%). Another tax, social insurance, is withheld by the employer . </P> <P> In Brazil employers are required to withhold 11% of the employee's wages for Social Security and a certain percentage as Income Tax (according to the applicable tax bracket). The employer is required to contribute an additional 20% of the total payroll value to the Social Security system . Depending on the company's main activity, the employer must also contribute to federally funded insurance and educational programs . </P>

Which one of the following payroll taxes does not result in a payroll tax expense for the employer