Table III.1. Employee social security contribution rates

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Public Sector, Taxation and Market Regulation

Table III.1. Employee 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		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	Maximum contribution	% of payment given as relief from personal income tax

Country	Schedule	Tax Base	Unit
Austria	1	Monthly gross earnings		..	0	0	6 662.04	14.977143	6 662.04	25 060	15.977143	25 060	27 342	16.977143	27 342	29 638	17.977143	29 638	77 000	13 842.4	100
Belgium		Monthly gross earnings		..	13.07	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Canada		Annual gross earnings		..	1.58	0	3 500	6.53	3 500	56 300	4.95	56 300	61 600	..	..	..	..	..	..	3 765.49	..
Chile		Monthly gross earnings		..	7	0	2 438 315.833333	..	..	..	..	..	..	..	..	..	..	..	..	170 682.108333	..
Costa Rica		Annual gross earnings		..	10.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Czech Republic		Monthly gross earnings		..	4.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Czech Republic	2			..	6.5	0	141 764	..	..	..	..	..	..	..	..	..	..	..	..	9 214.66	..
Estonia	1			..	1.6	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Finland		Annual gross earnings		..	9.58	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
France				..	11.31	0	41 136	10.116	41 136	123 408	0.4	123 408	164 544	0.4	164 544	..	..	..	..	..	100
Germany				..	19.975	0	58 050	10.5	58 050	85 200	..	..	..	..	..	..	..	..	..	14 446.2375	..
Greece		Monthly gross earnings		..	14.12	0	6 500	..	..	..	..	..	..	..	..	..	..	..	..	917.8	100
Hungary		Annual gross earnings		..	18.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Iceland		Taxable income measured for central government tax purposes		12 334	..	1 938 025	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Iceland	2	Annual gross earnings		..	4	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Ireland	1	Annual gross earnings		..	4	18 304	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Israel		Monthly gross earnings		..	3.5	0	6 331	12	6 331	44 020	..	..	..	..	..	..	..	..	..	4 744.265	..
Italy		Annual gross earnings		..	9.49	0	47 379	10.49	47 379	103 055	..	..	..	..	..	..	..	..	..	10 336.6795	100
Japan		Monthly gross earnings		..	14.45	0	650 000	5.3	650 000	1 390 000	0.3	1 390 000	..	..	..	..	..	..	..	..	100
Korea		Monthly gross earnings		..	9.125136	0	5 135 000	4.625136	5 135 000	102 739 067.09897	0.8	102 739 067.09897	..	..	..	..	..	..	..	..	100
Latvia		Annual gross earnings		..	10.5	0	62 800	..	..	..	..	..	..	..	..	..	..	..	..	6 594	100
Lithuania		Monthly gross earnings		..	12.52	0	6 763.5	6.98	6 763.5	..	..	..	..	..	..	..	..	..	..	..	..
Luxembourg		Annual gross earnings		..	11.05	0	132 115.8	..	..	..	..	..	..	..	..	..	..	..	..	14 598.7959	100
Luxembourg	2	Annual gross earnings		..	1.4	6 605.79	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Mexico	1	Monthly gross earnings		..	1.25	0	8 177.825	1.65	8 177.825	68 148.541667	..	..	..	..	..	..	..	..	..	1 091.739638	..
Netherlands		Taxable income measured for central government tax purposes		..	27.65	0	35 129	..	..	..	..	..	..	..	..	..	..	..	..	9 713.1685	100
Norway		Annual gross earnings		..	8.2	59 650	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Poland				..	7.61	0	157 770	2.45	157 770	..	..	..	..	..	..	..	..	..	..	..	100
Poland	2			..	9	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Portugal	1	Monthly gross earnings		..	11	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Slovak Republic				..	9.4	623	7 644	..	..	..	..	..	..	..	..	..	..	..	..	718.536	100
Slovenia				..	22.1	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Spain		Annual gross earnings		..	6.35	12 600	48 841.2	..	..	..	..	..	..	..	..	..	..	..	..	3 101.4162	100
Sweden				..	7	20 134.8	550 374	..	..	..	..	..	..	..	..	..	..	..	..	38 500	100
Switzerland				..	6.4	0	148 200	5.8	..	..	..	..	..	..	..	..	..	..	..	..	100
Türkiye				..	15	42 930	321 975	..	..	..	..	..	..	..	..	..	..	..	..	48 296.25	100
United Kingdom		Weekly gross earnings		..	12	184	966.730769	2	966.730769	..	..	..	..	..	..	..	..	..	..	..	..
United States		Annual gross earnings		..	7.65	0	142 800	1.45	142 800	..	..	..	..	..	..	..	..	..	..	..	..

Data extracted on 23 Mar 2023 04:54 UTC (GMT) from OECD.Stat

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Table III.1. Employee social security contribution rates

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