Indicators calculated before 2018 are based on the policy rules and parameters that were in place on the 1st of July of the selected year. Indicators calculated from 2018 onwards are based on the policy rules and parameters that were in place on the 1st of January of the selected year (7th of April for the United Kingdom and 1st of April for New Zeland)

The 1st annual release of the OECD tax-benefit indicators is in February. It includes new indicators for year T-1 for the majority of OECD and EU countries, plus updates for previous years. The 2nd release is in May and includes updates for all available years plus new indicators for year T-1 for the countries that that could not be updated in February.The 3rd and final annual release is in November. It includes updates for all previous years and new indicators for year T-1 for the countries that could not be updated in May.

1. The indicator is the ratio of net household income during a selected month of the unemployment spell to the net household income before the job loss.
2. Calculations refer to a jobseeker aged 40 with an uninterrupted employment record since age of 19 until the job loss.
3. If benefit receipt is subject to activity tests or other behavioural requirements, e.g. active job-search and being available for work, it is assumed that these requirements are met.
4. Income taxes payable on benefit entitlements are determined in relation to annualised benefit amounts (i.e. monthly values multiplied by 12), even if the maximum benefit duration is shorter than 12 months.
5. For married couples, if the second adult member is out of work, it is assumed that they are not claiming contributory benefits, e.g. because they have expired, but they do meet any behavioural requirements needed for eligibility to other non-contributory benefits.
6. Family benefits and in-work benefits are always included in the calculations subject to relevant income and eligibility conditions. Calculations for families with children assume that children are 4 and 6 years old. Neither childcare benefits nor childcare costs are considered. Adults are both aged 40 and are assumed to have full work capacity.
7. If housing benefits are included in the calculations, these are calculated assuming that the household is renting a private accommodation with a rent equal to 20% of the average wage. Rent levels are the same for all family types.
8. Where benefit rules are not determined on a national level but vary by region or municipality, results refer to a “typical” case (e.g. Michigan in the United States, the capital in some other countries). A full description of the policies included in the calculations for each country is available here.
9. For a detailed description of the assumptions underlying the OECD Tax-Benefit model and the related policy indicators, please see the methodology document.
10. For more information, visit the project webpage or contact the OECD tax-benefit team.