wˌɛn ɐn ɛmplˈɔɪɚ pˈeɪz ɐn ɛmplˈɔɪiːz ˈɪŋkʌm tˈæks ɔnðɪ ɛmplˈɔɪiːz bᵻhˈæf, ðə pˈeɪmənt ɪz tˈæksəbəl æz ˈɪŋkʌm tə ðɪ ɛmplˈɔɪiː.
When an employer pays an employee's income tax on the employee's behalf, the payment is taxable as income to the employee.