Revenue Statistics - Social security contributions and payroll taxes paid by government
< < >-< OECD.Stat
Open all groups and itemsClose all groups and itemsSend link via emailPrintOpen in stand alone windowClose this window
Click to expand Source
Click to collapse Source
Click to expand Contact person/organisation
Click to collapse Contact person/organisation
Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics - Social security contributions', which will help us answer your enquiry more quickly.
Click to expand Direct source
Click to collapse Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Click to expand Date last input received
Click to collapse Date last input received
The data was last received and processed in August 2017.
Click to expand Data Characteristics
Click to collapse Data Characteristics
Click to expand Link to Release calendar
Click to collapse Link to Release calendar
These data are used in OECD Revenue Statistics publication. The latest edition became available in November 2017.
Click to expand Concepts & Classifications
Click to collapse Concepts & Classifications
Click to expand Key statistical concept
Click to collapse Key statistical concept
The data that are reproduced in the following tables refer to actual compulsory payments made by general government in respect of their employees. Voluntary and imputed contributions are excluded from these data.

Classified here are all compulsory payments that confer an entitlement to receive a (contingent) future social benefit. Such payments are usually earmarked to finance social benefits and are often paid to institutions of general government that provide such benefits. However, such earmarking is not part of the definition of social security contributions and is not required for a tax to be classified here. However, conferment of an entitlement is required for a tax to be classified under this heading. So, levies on income or payroll that are earmarked for social security funds but do not confer an entitlement to benefit are excluded from this heading and shown under personal income taxes (1100) or taxes on payroll and workforce (3000). Taxes on other bases, such as goods and services, which are earmarked for social security benefits are not shown here but are classified according to their respective bases because they generally confer no entitlement to social security benefits.

Contributions for the following types of social security benefits would, inter alia, be included: unemployment insurance benefits and supplements, accident, injury and sickness benefits, old-age, disability and survivors’ pensions, family allowances, reimbursements for medical and hospital expenses or provision of hospital or medical services. Contributions may be levied on both employees and employers.

Revenue Statistics - Social security contributions and payroll taxes paid by governmentContact person/organisation
Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics - Social security contributions', which will help us answer your enquiry more quickly.
Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Date last input received
The data was last received and processed in August 2017.
Link to Release calendar
These data are used in OECD Revenue Statistics publication. The latest edition became available in November 2017.
Key statistical concept
The data that are reproduced in the following tables refer to actual compulsory payments made by general government in respect of their employees. Voluntary and imputed contributions are excluded from these data.

Classified here are all compulsory payments that confer an entitlement to receive a (contingent) future social benefit. Such payments are usually earmarked to finance social benefits and are often paid to institutions of general government that provide such benefits. However, such earmarking is not part of the definition of social security contributions and is not required for a tax to be classified here. However, conferment of an entitlement is required for a tax to be classified under this heading. So, levies on income or payroll that are earmarked for social security funds but do not confer an entitlement to benefit are excluded from this heading and shown under personal income taxes (1100) or taxes on payroll and workforce (3000). Taxes on other bases, such as goods and services, which are earmarked for social security benefits are not shown here but are classified according to their respective bases because they generally confer no entitlement to social security benefits.

Contributions for the following types of social security benefits would, inter alia, be included: unemployment insurance benefits and supplements, accident, injury and sickness benefits, old-age, disability and survivors’ pensions, family allowances, reimbursements for medical and hospital expenses or provision of hospital or medical services. Contributions may be levied on both employees and employers.

The OECD classification of taxes and Interpretative Guidehttp://www.oecd.org/tax/tax-policy/oecd-classification-taxes-interpretative-guide.pdf