Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.
Threshold and maximum contribution amounts are shown in national currencies.
Please also refer to the Explanatory Notes on 'social security contributions' for more details
For example,
Given the same base (gross earnings), the various charges can be consolidated as follows:
Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.
Threshold and maximum contribution amounts are shown in national currencies.
Please also refer to the Explanatory Notes on 'social security contributions' for more details
For example,
Given the same base (gross earnings), the various charges can be consolidated as follows: