@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

n9j:-F9TM1BXP-C
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/payroll_taxes> ;
  skos:definition "Payroll taxes are of two types: they are either taxes that must be paid by an employer (employer payroll taxes) or they are taxes employees must pay (employee payroll taxes). The requirement to withhold taxes from the wages or salaries paid to employees forces employers to deduct the taxes that are owed by each employee before wages or salaries are paid. [Source: Encyclopedia of Business in Today's World; Payroll Taxes]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-X554CPXP-G ;
  skos:prefLabel "payroll taxes"@en .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-F9TM1BXP-C .

n9j:-X554CPXP-G
  skos:prefLabel "pay and rewards"@en ;
  a skos:Concept ;
  skos:narrower n9j:-F9TM1BXP-C .

n9j: a skos:ConceptScheme .