A tariff is very literally defined as a tax on imported goods, so neither income taxes nor payroll taxes are tariffs on labor.

They are simply taxes on labor.

> Income taxes are a tariff on labor.

Payroll taxes are a tariff on labor, income taxes include non-labor (but “long-term” capital only at a favored rate) income, so aren't exactly a tariff on labor, though they also aren't neutral between sources of income.