Self-employed social security contribution rates
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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.
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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.
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Country delegations to the OECD Working Party 2: Tax policy and Statistical Analysis.
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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.
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"Yearly"
Self-employed social security contribution ratesContact person/organisation
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.
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
Country delegations to the OECD Working Party 2: Tax policy and Statistical Analysis.
Tax policy Analysis homepagehttp://oecd.org/tax/tax-policy/Variables collected
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.

OECD Tax Databasehttp://www.oecd.org/tax/tax-policy/tax-database/OECD Tax Database - Explanatory Notes SSC SSChttp://www.oecd.org/tax/tax-policy/tax-database/social-security-contributions-explanatory-annex.pdf
Date last updated
27-04-2023
Link to Release calendar
This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
Taxing Wages publicationhttps://oe.cd/taxing-wages
Other data characteristics
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)
"Yearly"