Self-employed social security contribution rates
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Source
Source Contact person/organisation Contact person/organisationContact OECD.TaxDatabase@oecd.org. If the subject line is not populated please use 'Tax Database: Table III.3 dataset'. This will help us to answer your enquiry more quickly.
Name of collection/source Name of collection/source Costa Rica was not an OECD Member at the time of preparation of this publication. Accordingly, Costa Rica does not appear in the list of OECD Members and is not included in the zone aggregates.
Direct source Direct sourceCountry delegations to the OECD Working Party 2: Tax policy and Statistical Analysis.
Data Characteristics Data Characteristics Variables collected Variables collectedThis table reports self-employed 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.
- For the purpose of this table, dots ( .. ) means 'not applicable'.
- Further explanatory notes may be found in the Explanatory Annex.
- This data is also presented through the OECD Tax database webpage.
Date last updated Date last updated27-04-2023
Link to Release calendar Link to Release calendarThis data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
Other data characteristics Other data characteristicsThe figures for 2000 and subsequent years are shown in Euros for all countries in the Eurozone
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.
Dissemination format(s) Dissemination format(s)"Yearly"
Contact OECD.TaxDatabase@oecd.org. If the subject line is not populated please use 'Tax Database: Table III.3 dataset'. This will help us to answer your enquiry more quickly.
Costa Rica was not an OECD Member at the time of preparation of this publication. Accordingly, Costa Rica does not appear in the list of OECD Members and is not included in the zone aggregates.
Country delegations to the OECD Working Party 2: Tax policy and Statistical Analysis.
This table reports self-employed 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.
- For the purpose of this table, dots ( .. ) means 'not applicable'.
- Further explanatory notes may be found in the Explanatory Annex.
- This data is also presented through the OECD Tax database webpage.
27-04-2023
This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
The figures for 2000 and subsequent years are shown in Euros for all countries in the Eurozone
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.
"Yearly"