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.
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.
Given the same base (gross earnings), the various charges can be consolidated as follows:
Please also refer to the Taxing Wages publication and the Explanatory Notes on 'social security contributions' for more details
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.
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.
Given the same base (gross earnings), the various charges can be consolidated as follows:
Please also refer to the Taxing Wages publication and the Explanatory Notes on 'social security contributions' for more details