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Table III.2. Employer social security contribution rates

Year
Rates and thresholdsInformation on itemLump sum chargeInformation on item01 Marginal rate01 Marginal rate02 Marginal rate02 Marginal rate03 Marginal rate03 Marginal rate04 Marginal rate04 Marginal rateMaximum contributionInformation on item% of payment given as relief from personal income tax
01 Lower threshold01 Upper threshold02 Lower threshold02 Upper threshold03 Lower threshold03 Upper threshold04 Lower threshold
CountryScheduleInformation on itemTax BaseUnit
Austria1Monthly gross earningsInformation on item..21.066 801.9079 380.00................16 716.29100.00
BelgiumInformation on item..27.05......................100.00
CanadaAnnual gross earningsInformation on item..2.210.003 500.007.163 500.0060 300.004.9560 300.0064 900.00....4 373.14100.00
CzechiaMonthly gross earningsInformation on item..33.800.00155 644.009.00155 644.00..............100.00
EstoniaInformation on item2 312.600.800.007 008.0033.807 008.00..............100.00
FinlandAnnual gross earningsInformation on item..21.12......................100.00
FranceInformation on item..35.860.0041 136.0035.8741 136.00123 408.0021.30123 408.00164 544.0017.10164 544.00..100.00
GermanyInformation on itemInformation on item..19.980.0058 050.0010.5058 050.0084 600.00..........14 383.24100.00
GreeceMonthly gross earningsInformation on item..22.390.006 500.00................1 455.35100.00
HungaryAnnual gross earningsInformation on item..13.00......................100.00
IcelandInformation on itemInformation on item..6.35......................100.00
IrelandInformation on item..8.800.0021 320.0011.0521 320.00..............100.00
IsraelInformation on itemMonthly gross earningsInformation on item..3.550.006 331.007.606 331.0045 075.00..........3 169.29100.00
ItalyInformation on itemAnnual gross earningsInformation on item..31.580.00105 014.00................33 163.42100.00
JapanMonthly gross earningsInformation on item..15.110.00650 000.005.96650 000.001 390 000.000.961 390 000.00........100.00
KoreaInformation on item..11.000.002 907 900.006.502 907 900.0049 222 087.002.5849 222 087.00........100.00
LatviaAnnual gross earningsInformation on item..23.590.0078 100.00................18 423.79100.00
LithuaniaMonthly gross earningsInformation on item..20.970.00730.00..................100.00
2Information on item..1.47......................100.00
LuxembourgInformation on item1Annual gross earningsInformation on item..13.840.00135 417.24................18 741.75100.00
MexicoInformation on itemMonthly gross earningsInformation on item597.056.480.008 780.087.588 780.0873 167.29..........6 047.28100.00
NetherlandsInformation on itemAnnual gross earningsInformation on item..12.730.0059 706.00................7 600.57100.00
NorwayInformation on item..13.00......................100.00
PolandInformation on itemInformation on item..13.820.00177 660.001.21177 660.00..............100.00
PortugalMonthly gross earningsInformation on item..23.75......................100.00
Slovak RepublicInformation on item..18.90646.007 931.00................1 498.96100.00
SloveniaInformation on item..16.10......................100.00
SpainAnnual gross earningsInformation on item..29.9014 000.4049 672.80................14 852.17100.00
SwedenInformation on itemInformation on item..31.42......................100.00
SwitzerlandInformation on itemInformation on item..6.400.00148 200.005.30148 200.00..............100.00
TürkiyeInformation on item..17.5068 850.00516 375.00................90 365.63100.00
United KingdomWeekly gross earningsInformation on item..14.54758.33....................100.00
United StatesAnnual gross earningsInformation on item..8.250.007 000.007.657 000.00147 000.001.45147 000.00200 000.002.35200 000.00..100.00
Data extracted on 18 Apr 2024 18:23 UTC (GMT) from OECD.Stat

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