Australia | Total tax wedge | | 39.6 | 38.2 | 42.4 | 42.4 |
Employer SSC | | 6.0 | 6.0 | 6.0 | 6.0 |
All-in | | 36.0 | 34.5 | 39.0 | 39.0 |
Employee SSC | | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government | | 36.0 | 34.5 | 39.0 | 39.0 |
Central government | | 36.0 | 34.5 | 39.0 | 39.0 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Austria | Total tax wedge | | 55.8 | 59.7 | 59.7 | 41.0 |
Employer SSC | | 28.5 | 28.5 | 28.5 | 7.1 |
All-in | | 43.3 | 48.2 | 48.2 | 36.9 |
Employee SSC | | 18.0 | 18.0 | 18.0 | 0.0 |
Combined central and sub-central government | | 25.3 | 30.2 | 30.2 | 36.9 |
Central government | | 25.3 | 30.2 | 30.2 | 36.9 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Belgium | Total tax wedge | | 65.5 | 66.4 | 68.5 | 67.6 |
Employer SSC | | 32.2 | 32.2 | 26.2 | 26.2 |
All-in | | 54.3 | 55.6 | 60.2 | 59.1 |
Employee SSC | | 14.2 | 14.2 | 14.2 | 13.1 |
Combined central and sub-central government | | 40.2 | 41.4 | 46.0 | 46.0 |
Central government | | 28.5 | 29.4 | 32.6 | 32.6 |
Sub-central government | | 11.7 | 12.1 | 13.4 | 13.4 |
Canada | Total tax wedge | | 33.3 | 39.5 | 32.8 | 36.9 |
Employer SSC | | 12.0 | 9.7 | 4.7 | 4.7 |
All-in | | 25.3 | 33.6 | 29.7 | 33.9 |
Employee SSC | | 6.6 | 5.0 | 0.0 | 0.0 |
Combined central and sub-central government | | 18.7 | 28.7 | 29.7 | 33.9 |
Central government | | 14.0 | 19.8 | 20.5 | 20.5 |
Sub-central government | | 4.7 | 8.9 | 9.2 | 13.4 |
Chile | Total tax wedge | | 7.0 | 7.0 | 10.3 | 10.3 |
Employer SSC | | 0.0 | 0.0 | 0.0 | 0.0 |
All-in | | 7.0 | 7.0 | 10.3 | 10.3 |
Employee SSC | | 7.0 | 7.0 | 7.0 | 7.0 |
Combined central and sub-central government | | 0.0 | 0.0 | 3.3 | 3.3 |
Central government | | 0.0 | 0.0 | 3.3 | 3.3 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Czech Republic | Total tax wedge | | 48.6 | 48.6 | 48.6 | 48.6 |
Employer SSC | | 34.0 | 34.0 | 34.0 | 34.0 |
All-in | | 31.1 | 31.1 | 31.1 | 31.1 |
Employee SSC | | 11.0 | 11.0 | 11.0 | 11.0 |
Combined central and sub-central government | | 20.1 | 20.1 | 20.1 | 20.1 |
Central government | | 20.1 | 20.1 | 20.1 | 20.1 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Denmark | Total tax wedge | | 39.7 | 42.0 | 55.8 | 55.8 |
Employer SSC | | 0.0 | 0.0 | 0.0 | 0.0 |
All-in | | 39.7 | 42.0 | 55.8 | 55.8 |
Employee SSC | | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government | | 39.7 | 42.0 | 55.8 | 55.8 |
Central government | | 18.9 | 19.1 | 32.9 | 32.9 |
Sub-central government | | 20.7 | 22.9 | 22.9 | 22.9 |
Estonia | Total tax wedge | | 41.2 | 41.2 | 41.2 | 41.2 |
Employer SSC | | 33.8 | 33.8 | 33.8 | 33.8 |
All-in | | 21.3 | 21.3 | 21.3 | 21.3 |
Employee SSC | | 1.6 | 1.6 | 1.6 | 1.6 |
Combined central and sub-central government | | 19.7 | 19.7 | 19.7 | 19.7 |
Central government | | 19.7 | 19.7 | 19.7 | 19.7 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Finland | Total tax wedge | | 54.3 | 55.6 | 58.5 | 58.5 |
Employer SSC | | 22.3 | 22.3 | 22.3 | 22.3 |
All-in | | 44.1 | 45.7 | 49.3 | 49.3 |
Employee SSC | | 9.3 | 9.3 | 9.3 | 9.3 |
Combined central and sub-central government | | 34.8 | 36.3 | 40.0 | 40.0 |
Central government | | 0.0 | 17.4 | 21.0 | 21.0 |
Sub-central government | | 34.8 | 18.9 | 18.9 | 18.9 |
France | Total tax wedge | | 69.3 | 58.5 | 59.4 | 59.9 |
Employer SSC | | 82.6 | 35.1 | 41.2 | 43.0 |
All-in | | 43.9 | 44.0 | 42.7 | 42.7 |
Employee SSC | | 14.4 | 14.4 | 12.6 | 12.6 |
Combined central and sub-central government | | 29.5 | 29.6 | 30.1 | 30.1 |
Central government | | 29.5 | 29.6 | 30.1 | 30.1 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Germany | Total tax wedge | | 55.8 | 60.4 | 57.0 | 44.3 |
Employer SSC | | 19.4 | 19.4 | 10.9 | 0.0 |
All-in | | 47.2 | 52.6 | 52.3 | 44.3 |
Employee SSC | | 20.8 | 20.8 | 10.9 | 0.0 |
Combined central and sub-central government | | 26.4 | 31.9 | 41.5 | 44.3 |
Central government | | 26.4 | 31.9 | 41.5 | 44.3 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Greece | Total tax wedge | | 47.6 | 49.1 | 56.3 | 56.3 |
Employer SSC | | 25.1 | 25.1 | 25.1 | 25.1 |
All-in | | 34.5 | 36.3 | 45.4 | 45.4 |
Employee SSC | | 16.0 | 16.0 | 16.0 | 16.0 |
Combined central and sub-central government | | 18.5 | 20.3 | 29.4 | 29.4 |
Central government | | 18.5 | 20.3 | 29.4 | 29.4 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Hungary | Total tax wedge | | 46.2 | 46.2 | 46.2 | 46.2 |
Employer SSC | | 23.5 | 23.5 | 23.5 | 23.5 |
All-in | | 33.5 | 33.5 | 33.5 | 33.5 |
Employee SSC | | 18.5 | 18.5 | 18.5 | 18.5 |
Combined central and sub-central government | | 15.0 | 15.0 | 15.0 | 15.0 |
Central government | | 15.0 | 15.0 | 15.0 | 15.0 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Iceland | Total tax wedge | | 39.6 | 39.6 | 48.0 | 48.0 |
Employer SSC | | 6.9 | 6.9 | 6.9 | 6.9 |
All-in | | 35.5 | 35.5 | 44.4 | 44.4 |
Employee SSC | | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government | | 35.5 | 35.5 | 44.4 | 44.4 |
Central government | | 21.6 | 21.6 | 30.5 | 30.5 |
Sub-central government | | 13.9 | 13.9 | 13.9 | 13.9 |
Ireland | Total tax wedge | | 35.9 | 54.0 | 54.0 | 54.0 |
Employer SSC | | 10.8 | 10.8 | 10.8 | 10.8 |
All-in | | 29.0 | 49.0 | 49.0 | 49.0 |
Employee SSC | | 4.0 | 4.0 | 4.0 | 4.0 |
Combined central and sub-central government | | 25.0 | 45.0 | 45.0 | 45.0 |
Central government | | 25.0 | 45.0 | 45.0 | 45.0 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Israel | Total tax wedge | | 31.2 | 36.7 | 47.0 | 50.7 |
Employer SSC | | 7.5 | 7.5 | 7.5 | 7.5 |
All-in | | 26.0 | 32.0 | 43.0 | 47.0 |
Employee SSC | | 12.0 | 12.0 | 12.0 | 12.0 |
Combined central and sub-central government | | 14.0 | 20.0 | 31.0 | 35.0 |
Central government | | 14.0 | 20.0 | 31.0 | 35.0 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Italy | Total tax wedge | | 54.7 | 54.7 | 62.5 | 62.9 |
Employer SSC | | 31.6 | 31.6 | 31.6 | 31.6 |
All-in | | 40.4 | 40.4 | 50.6 | 51.2 |
Employee SSC | | 9.5 | 9.5 | 9.5 | 10.5 |
Combined central and sub-central government | | 30.9 | 30.9 | 41.1 | 40.7 |
Central government | | 28.5 | 28.5 | 37.7 | 37.3 |
Sub-central government | | 2.4 | 2.4 | 3.5 | 3.4 |
Japan | Total tax wedge | | 33.0 | 37.2 | 45.7 | 35.0 |
Employer SSC | | 15.2 | 15.2 | 15.2 | 6.1 |
All-in | | 22.8 | 27.7 | 37.4 | 31.1 |
Employee SSC | | 14.4 | 14.4 | 14.4 | 5.3 |
Combined central and sub-central government | | 8.4 | 13.3 | 23.0 | 25.8 |
Central government | | 2.8 | 6.7 | 15.4 | 17.3 |
Sub-central government | | 5.6 | 6.6 | 7.6 | 8.5 |
Korea | Total tax wedge | | 28.5 | 30.0 | 23.4 | 31.9 |
Employer SSC | | 10.4 | 10.4 | 5.9 | 5.9 |
All-in | | 21.0 | 22.7 | 18.9 | 28.0 |
Employee SSC | | 8.4 | 8.4 | 3.9 | 3.9 |
Combined central and sub-central government | | 12.6 | 14.3 | 15.0 | 24.0 |
Central government | | 11.5 | 13.0 | 13.7 | 21.9 |
Sub-central government | | 1.1 | 1.3 | 1.4 | 2.2 |
Luxembourg | Total tax wedge | | 44.0 | 55.5 | 55.5 | 54.2 |
Employer SSC | | 12.2 | 12.2 | 12.2 | 12.2 |
All-in | | 37.2 | 50.1 | 50.1 | 48.6 |
Employee SSC | | 12.5 | 12.5 | 12.5 | 12.5 |
Combined central and sub-central government | | 24.7 | 37.7 | 37.7 | 36.2 |
Central government | | 24.7 | 37.7 | 37.7 | 36.2 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Mexico | Total tax wedge | | 17.5 | 25.2 | 28.4 | 28.4 |
Employer SSC | | 6.5 | 7.6 | 7.6 | 7.6 |
All-in | | 12.1 | 19.5 | 22.9 | 22.9 |
Employee SSC | | 1.3 | 1.7 | 1.7 | 1.7 |
Combined central and sub-central government | | 10.8 | 17.8 | 21.3 | 21.3 |
Central government | | 10.8 | 17.8 | 21.3 | 21.3 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Netherlands | Total tax wedge | | 51.6 | 51.6 | 46.2 | 52.3 |
Employer SSC | | 11.1 | 11.1 | 0.0 | 0.0 |
All-in | | 46.2 | 46.2 | 46.2 | 52.3 |
Employee SSC | | 26.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government | | 20.2 | 46.2 | 46.2 | 52.3 |
Central government | | 20.2 | 46.2 | 46.2 | 52.3 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
New Zealand | Total tax wedge | | 17.5 | 30.0 | 33.0 | 33.0 |
Employer SSC | | 0.0 | 0.0 | 0.0 | 0.0 |
All-in | | 17.5 | 30.0 | 33.0 | 33.0 |
Employee SSC | | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government | | 17.5 | 30.0 | 33.0 | 33.0 |
Central government | | 17.5 | 30.0 | 33.0 | 33.0 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Norway | Total tax wedge | | 42.1 | 42.1 | 50.2 | 52.8 |
Employer SSC | | 13.0 | 13.0 | 13.0 | 13.0 |
All-in | | 34.6 | 34.6 | 43.7 | 46.7 |
Employee SSC | | 8.2 | 8.2 | 8.2 | 8.2 |
Combined central and sub-central government | | 26.4 | 26.4 | 35.5 | 38.5 |
Central government | | 12.0 | 12.0 | 21.1 | 24.1 |
Sub-central government | | 14.5 | 14.5 | 14.5 | 14.5 |
Poland | Total tax wedge | | 37.0 | 37.0 | 37.0 | 37.0 |
Employer SSC | | 16.4 | 16.4 | 16.4 | 16.4 |
All-in | | 26.7 | 26.7 | 26.7 | 26.7 |
Employee SSC | | 17.8 | 17.8 | 17.8 | 17.8 |
Combined central and sub-central government | | 8.8 | 8.8 | 8.8 | 8.8 |
Central government | | 8.8 | 8.8 | 8.8 | 8.8 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Portugal | Total tax wedge | | 51.1 | 51.1 | 51.1 | 58.7 |
Employer SSC | | 23.8 | 23.8 | 23.8 | 23.8 |
All-in | | 39.5 | 39.5 | 39.5 | 48.9 |
Employee SSC | | 11.0 | 11.0 | 11.0 | 11.0 |
Combined central and sub-central government | | 28.5 | 28.5 | 28.5 | 37.9 |
Central government | | 28.5 | 28.5 | 28.5 | 37.9 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Slovak Republic | Total tax wedge | | 46.4 | 46.4 | 46.4 | 46.4 |
Employer SSC | | 31.0 | 31.0 | 31.0 | 31.0 |
All-in | | 29.9 | 29.9 | 29.9 | 29.9 |
Employee SSC | | 13.4 | 13.4 | 13.4 | 13.4 |
Combined central and sub-central government | | 16.5 | 16.5 | 16.5 | 16.5 |
Central government | | 16.5 | 16.5 | 16.5 | 16.5 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Slovenia | Total tax wedge | | 43.6 | 51.0 | 51.0 | 55.7 |
Employer SSC | | 16.1 | 16.1 | 16.1 | 16.1 |
All-in | | 34.6 | 43.1 | 43.1 | 48.6 |
Employee SSC | | 22.1 | 22.1 | 22.1 | 22.1 |
Combined central and sub-central government | | 12.5 | 21.0 | 21.0 | 26.5 |
Central government | | 12.5 | 21.0 | 21.0 | 26.5 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
Spain | Total tax wedge | | 44.6 | 48.3 | 48.3 | 54.1 |
Employer SSC | | 29.9 | 29.9 | 29.9 | 29.9 |
All-in | | 28.1 | 32.9 | 32.9 | 40.4 |
Employee SSC | | 6.4 | 6.4 | 6.4 | 6.4 |
Combined central and sub-central government | | 21.7 | 26.5 | 26.5 | 34.1 |
Central government | | 11.2 | 14.0 | 14.0 | 17.3 |
Sub-central government | | 10.5 | 12.5 | 12.5 | 16.8 |
Sweden | Total tax wedge | | 45.6 | 48.3 | 63.6 | 69.7 |
Employer SSC | | 31.4 | 31.4 | 31.4 | 31.4 |
All-in | | 28.6 | 32.1 | 52.1 | 60.1 |
Employee SSC | | 7.0 | 7.0 | 0.0 | 0.0 |
Combined central and sub-central government | | 21.6 | 25.1 | 52.1 | 60.1 |
Central government | | -13.8 | -7.0 | 20.0 | 28.0 |
Sub-central government | | 35.3 | 32.1 | 32.1 | 32.1 |
Switzerland | Total tax wedge | | 26.3 | 27.8 | 32.3 | 36.6 |
Employer SSC | | 6.2 | 6.2 | 6.2 | 6.2 |
All-in | | 21.7 | 23.3 | 28.1 | 32.6 |
Employee SSC | | 6.2 | 6.2 | 6.2 | 6.2 |
Combined central and sub-central government | | 15.4 | 17.0 | 21.9 | 26.4 |
Central government | | 2.3 | 2.5 | 5.5 | 7.6 |
Sub-central government | | 13.2 | 14.6 | 16.4 | 18.8 |
Turkey | Total tax wedge | | 42.8 | 47.8 | 47.8 | 47.8 |
Employer SSC | | 17.5 | 17.5 | 17.5 | 17.5 |
All-in | | 32.8 | 38.7 | 38.7 | 38.7 |
Employee SSC | | 15.0 | 15.0 | 15.0 | 15.0 |
Combined central and sub-central government | | 17.8 | 23.7 | 23.7 | 23.7 |
Central government | | 17.8 | 23.7 | 23.7 | 23.7 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
United Kingdom | Total tax wedge | | 40.2 | 40.2 | 49.0 | 49.0 |
Employer SSC | | 13.8 | 13.8 | 13.8 | 13.8 |
All-in | | 32.0 | 32.0 | 42.0 | 42.0 |
Employee SSC | | 12.0 | 12.0 | 2.0 | 2.0 |
Combined central and sub-central government | | 20.0 | 20.0 | 40.0 | 40.0 |
Central government | | 20.0 | 20.0 | 40.0 | 40.0 |
Sub-central government | | 0.0 | 0.0 | 0.0 | 0.0 |
United States | Total tax wedge | | 34.3 | 43.6 | 43.6 | 43.6 |
Employer SSC | | 7.7 | 7.7 | 7.7 | 7.7 |
All-in | | 29.3 | 39.3 | 39.3 | 39.3 |
Employee SSC | | 7.7 | 7.7 | 7.7 | 7.7 |
Combined central and sub-central government | | 21.7 | 31.7 | 31.7 | 31.7 |
Central government | | 15.0 | 25.0 | 25.0 | 25.0 |
Sub-central government | | 6.7 | 6.7 | 6.7 | 6.7 |