Let me google that for you:

No, payroll taxes and income taxes are not the same thing, although they are both types of taxes that individuals may pay.

1. **Payroll Taxes**: These are taxes that are withheld from an employee's paycheck by their employer to fund specific programs, primarily Social Security and Medicare in the United States. Payroll taxes are typically calculated as a percentage of an employee's earnings and are paid by both the employee and the employer.

2. **Income Taxes**: These are taxes imposed on an individual's or entity's income by the federal, state, and sometimes local governments. Income taxes are based on the total income earned during a specific period and can vary based on tax brackets. Unlike payroll taxes, income taxes are not specifically tied to funding particular programs.

In summary, payroll taxes are specifically for funding social insurance programs, while income taxes are based on overall earnings and fund a broader range of government services.