The picture below related to the word Payroll tax is licensed under a Creative Commons Attribution-ShareAlike 3.0 license which permits the use of the image for any purpose including commercial use and also permits the image to be modified, attribution is a condition of the license.
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License: Creative Commons 3 - CC BY-SA 3.0
Original Author: Nick Youngson - link to - http://www.nyphotographic.com/
License permits: Sharing, copying and redistributing in any medium or format including adapting, remixing, transforming, and building upon the material for any purpose, even commercially, attribution is required to obtain and maintain a license.