Wage taxes, also known as payroll taxes, are taxes that are imposed on an employee's wages or salary. They are typically withheld by the employer and paid directly to the government on behalf of the employee.

The most common types of wage taxes are income taxes, which are based on the employee's income, and Social Security and Medicare taxes, which are based on the employee's wages.

Income taxes are imposed on an employee's wages and are calculated based on the employee's total taxable income and the tax bracket in which they fall. This can vary depending on the jurisdiction, with some countries having progressive taxation system where the tax rate increases with the income, while others might have a flat rate for all incomes.

Social Security and Medicare taxes, also known as payroll taxes, are federal taxes that are imposed on an employee's wages. Social Security tax is used to fund the Social Security program, which provides retirement, survivor, and disability benefits, while Medicare tax is used to fund the Medicare program, which provides health insurance for the elderly and certain disabled individuals. Employers are typically required to match the employee's contribution to these taxes.

These taxes are typically calculated as a percentage of the employee's wages and may vary based on the employee's income or other factors such as the type of job. Employers are typically responsible for withholding these taxes from an employee's pay and for making payments to the government on behalf of the employee.