Note on aggregation
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Contact OECD.TaxDatabase@oecd.org. If the subject line is not populated please use 'Tax Database: Table III.2 dataset'. This will help us to answer your enquiry more quickly.
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Country delegations to the OECD Working Party 2: Tax policy and Statistical Analysis.
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This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
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The Euro (€) The figures for 2000 and subsequent years are shown in Euros for all countries in the Eurozone
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Note on aggregationContact person/organisation
Contact OECD.TaxDatabase@oecd.org. If the subject line is not populated please use 'Tax Database: Table III.2 dataset'. This will help us to answer your enquiry more quickly.
Direct source
Country delegations to the OECD Working Party 2: Tax policy and Statistical Analysis.
Variables collected
This table reports employer social security contribution rates and related provisions (using the representative case for those countries where social security provisions vary by locality).

Threshold and maximum contribution amounts are shown in national currencies.

Note on aggregation

In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements are aggregated for the purpose of reporting in this table.

  • For example, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge.
  • Assume another element imposes a 1.5% rate on gross earnings between 0 and 97,200, and a 0.5% rate on gross earnings between 97,200 and 243,000.
  • Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate applicable to earnings between 0 and 92,000; 10.55% rate applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.

Further explanatory notes may be found in the Explanatory Annex posted on the OECD Tax Database website.

Tax policy Analysis homepagehttp://oecd.org/tax/tax-policy/OECD Tax Databasehttp://www.oecd.org/ctp/tax-policy/tax-database.htmTaxing Wageshttp://www.oecd.org/ctp/tax-policy/taxing-wages.htm
Link to Release calendar
This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
OECD iLibrary: Taxing Wages publicationhttp://www.oecd-ilibrary.org/taxation/taxing-wages_20725124
Other data characteristics
The Euro (€) The figures for 2000 and subsequent years are shown in Euros for all countries in the Eurozone
Aggregation and consolidation
In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements are aggregated for the purpose of reporting in this table. For example, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another element imposes a 1.5% rate on gross earnings between 0 and 97,200, and a 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate applicable to earnings between 0 and 92,000; 10.55% rate applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.
Dissemination format(s)
This data is also presented through the OECD Tax database webpage.
OECD Tax Databasehttp://www.oecd.org/ctp/tax-policy/tax-database.htm