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Wages are money. And there exists other things that are also money.

The money can be seen from different viewpoints. The money is input to the middle class person and the same money is output from the company (or a public sector organisation)

Company tax is "semantically" only tax that the company pays out to the tax authorities.

When client buys some good from a company, her tax (VAT tax) is semantically viewed as piping through the company, because her money is going to the Public sector via Tax authorities. Client could send this money straight from her bank account as payment and it would arrive to the Tax authorities.

For efficiency and pragmatic reasons, client's VAT tax is "syntactically" payed from the company's systems.

Employee's workforce is the part (and only part!)of an employee that is subordinated to a company. The whole employee is not a subordinate of a company.

The middle class 1) does the work and 2) does the groceries.

Middle class people have two roles in economy: they are workers and they are clients. Middleclasser goes to work in the morning and later that day the middleclasser buys things as a client.

Income tax is "semantically" payed by the employee, but it is for pragmatic reasons ("syntactically") payed by the employer's accounting systems, because employee could pay out income tax from her bank account as a payment.

Income tax is input to the employee but also output from the employee.