in USA it works like: pay is $100. then take home is $80 because $20 is taken out for various payroll taxes. then also the company pays $20 for their portion. employees only see the -20 from them, not the +20 from Company on wage stubs.

also, if the company has profits there is some tax on that (well, my little C-corp did)

(numbers are made up to show process)