Yeah but even that is sort of a tax on employees
When our business decides how much we can afford to pay someone for a position, the math is always with what that payroll tax is included.
So without the payroll tax we may be able to afford paying someone $25/hour.
With it we may only be able to afford to pay them $22/hour.
It reduces the amount we can afford to pay the employee, even though it's technically never given to them in the first place it's money that could have gone to them.
I would love to pay more but that tax takes it out of my hands.