Tax Database - Table III.1
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Contact OECD.TaxDatabase@oecd.org. If the subject line is not populated please use 'Tax Database: Table III.1 dataset'. This will help us to answer your enquiry more quickly.
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Taxing Wages

Lithuania was not an OECD Member at the time of preparation of this publication. Accordingly, Lithuania does not appear in the list of OECD Members and is not included in the zone aggregates. Data on personal income taxes and social security contributions are being collected as part of the Taxing Wages 2019 data collection process and will be included when available.

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.

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Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
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Tax Database - Table III.1Contact person/organisation
Contact OECD.TaxDatabase@oecd.org. If the subject line is not populated please use 'Tax Database: Table III.1 dataset'. This will help us to answer your enquiry more quickly.
Name of collection/source

Taxing Wages

Lithuania was not an OECD Member at the time of preparation of this publication. Accordingly, Lithuania does not appear in the list of OECD Members and is not included in the zone aggregates. Data on personal income taxes and social security contributions are being collected as part of the Taxing Wages 2019 data collection process and will be included when available.

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.

Taxing Wageshttp://oe.cd/taxing-wagesDirect source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Variables collected
This table reports employee social security contribution rates and related provisions. A representative case is used for those countries where social security provisions vary by locality.

Threshold and maximum contribution amounts are shown in national currencies.

Please also refer to the Explanatory Notes on 'social security contributions' for more details

OECD Tax Database - Explanatory noteshttp://www.oecd.org/ctp/tax-policy/tax-database.htmTax Policy Analysis homepagehttp://www.oecd.org/ctp/tax-policy/Taxing Wages publicationhttp://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.
Taxing Wages publicationhttp://www.oecd.org/ctp/tax-policy/taxing-wages.htm
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 linked to from the OECD Tax database webpage.
OECD Tax Database - Explanatory noteshttp://www.oecd.org/ctp/tax-policy/tax-database.htm