Table III.3 Self-employed social security contribution rates

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Public Sector, Taxation and Market Regulation

Table III.3 Self-employed social security contribution rates

Year
Rates and thresholds				Lump sum charge	01 Marginal rate	01 Marginal rate		02 Marginal rate	02 Marginal rate		03 Marginal rate	03 Marginal rate		04 Marginal rate	04 Marginal rate		05 Marginal rate	05 Marginal rate		06 Marginal rate	06 Marginal rate		07 Marginal rate	07 Marginal rate	Maximum contribution	% of payment given as relief from personal income tax
				Lump sum charge	01 Marginal rate	01 Lower threshold	01 Upper threshold	02 Marginal rate	02 Lower threshold	02 Upper threshold	03 Marginal rate	03 Lower threshold	03 Upper threshold	04 Marginal rate	04 Lower threshold	04 Upper threshold	05 Marginal rate	05 Lower threshold	05 Upper threshold	06 Marginal rate	06 Lower threshold	06 Upper threshold	07 Marginal rate	07 Lower threshold	Maximum contribution	% of payment given as relief from personal income tax

Country	Schedule	Tax Base	Unit
Austria	1	Adjusted profits		..	25.3	0.0	79 380.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Belgium		Taxable income measured for central government tax purposes		..	20.5	14 658.4	63 297.9	14.2	63 297.9	93 281.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	17 221.7	..
Canada		Annual gross earnings		..	11.4	3 500.0	64 900.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	6 999.6	50.0
Chile		Monthly gross earnings		..	0.1	2 000 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Colombia				285 000.0	0.0	0.0	1 000 000.0	0.0	1 000 000.0	2 500 000.0	11.4	2 500 000.0	4 000 000.0	11.8	4 000 000.0	16 000 000.0	11.9	16 000 000.0	17 000 000.0	12.0	17 000 000.0	18 000 000.0	12.0	18 000 000.0	3 050 000.0	100.0
Costa Rica				..	3.8	283 842.0	283 842.0	5.3	283 842.0	652 507.0	7.2	652 507.0	1 305 014.0	7.7	1 305 014.0	1 957 521.0	8.1	1 957 521.0	..	..	..	..	..	..	..	..
Czechia		Annual gross earnings		..	6.8	233 466.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Czechia	2	Annual gross earnings		..	14.6	116 736.0	1 867 728.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	272 688.3	..
Estonia	1	Monthly gross earnings		192.7	33.0	584.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Estonia	2	Annual gross earnings		..	33.0	0.0	78 480.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	25 898.4	..
Finland	1			..	24.1	8 261.7	187 625.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	45 217.6	100.0
	2			..	0.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
	3			..	1.3	15 128.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
France	1			1 162.0	17.4	0.0	4 730.6	39.3	4 730.6	16 454.0	42.7	16 454.0	38 916.0	46.5	38 916.0	41 136.0	41.9	41 136.0	45 250.0	42.4	45 250.0	57 590.0	45.8	57 590.0	..	..
Hungary		Taxable income measured for central government tax purposes		..	13.0	2 700 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Hungary		Taxable income modified for sub-central government purposes		..	18.5	2 400 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Iceland		Annual gross earnings		..	6.4	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Israel		Monthly gross earnings		..	6.0	0.0	6 331.0	17.8	6 331.0	45 075.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	7 286.0	33.0
Italy		Weekly gross earnings		3 898.3	24.0	16 243.0	48 279.0	25.0	48 279.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Japan		Monthly gross earnings		16 590.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	1 020 000.0	..
Korea		Monthly gross earnings		..	9.0	330 000.0	5 240 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Latvia		Annual gross earnings		..	31.1	6 000.0	78 100.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Lithuania	2	Taxable income measured for central government tax purposes		611.5	12.5	..	8 760.0	19.5	8 760.0	64 676.3	..	..	..	..	..	..	..	..	..	..	..	..	..	..	12 611.9	100.0
Luxembourg	1	Adjusted profits		..	22.9	27 083.5	135 417.3	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Luxembourg	2	Adjusted profits		..	1.4	0.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Mexico	1	Annual gross earnings		8 663.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Mexico	2	Annual gross earnings		32 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Netherlands	1	Taxable income measured for central government tax purposes		..	27.7	0.0	35 472.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	9 808.0	..
Netherlands	2	Taxable income measured for central government tax purposes		..	5.5	0.0	59 706.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	3 283.8	..
Norway	1	Annual gross earnings		..	11.2	64 650.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Portugal		Monthly gross earnings		..	21.4	664.8	5 318.4	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Slovak Republic				..	33.2	566.5	7 931.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	2 629.1	100.0
Slovak Republic	2			..	14.0	566.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Slovenia	1			451.4	38.2	1 181.8	6 893.6	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	2 633.3	100.0
Spain		Annual gross earnings		..	30.6	11 527.2	49 552.8	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	15 163.2	100.0
Sweden				..	29.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Switzerland				..	10.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Türkiye				..	..	5 004.0	37 530.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Türkiye	2			..	..	1 726.4	12 947.9	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
United Kingdom	1			..	10.3	11 908.0	50 270.0	3.3	50 270.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
United Kingdom	2			3.2	..	6 725.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
United States	1			..	15.3	0.0	147 000.0	2.9	147 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..

Data extracted on 19 Apr 2024 21:09 UTC (GMT) from OECD.Stat

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Table III.3 Self-employed social security contribution rates

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