Source
Source Contact person/organisation Contact person/organisation Name of collection/source Name of collection/source 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.
Direct source Direct source Data Characteristics Data Characteristics Variables collected Variables collectedThreshold and maximum contribution amounts are shown in national currencies.
Date last updated Date last updated Link to Release calendar Link to Release calendar Other data characteristics Other data characteristics Concepts & Classifications Concepts & Classifications Aggregation and consolidation Aggregation and consolidationIn 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.
Please also refer to the Taxing Wages publication and the Explanatory Notes on 'social security contributions' for more details
Dissemination format(s) Dissemination format(s)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.
- 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.
Please also refer to the Taxing Wages publication and the Explanatory Notes on 'social security contributions' for more details