Table III.1. Employee social security contribution rates : Table III.1. Employee social security contribution rates

Year
Rates and thresholds				Lump sum charge	01 Marginal rate	01 Marginal rate		02 Marginal rate	02 Marginal rate		03 Marginal rate	03 Marginal rate		04 Marginal rate	04 Marginal rate		05 Marginal rate	05 Marginal rate		Maximum contribution	% of payment given as relief from personal income tax
				Lump sum charge	01 Marginal rate	01 Lower threshold	01 Upper threshold	02 Marginal rate	02 Lower threshold	02 Upper threshold	03 Marginal rate	03 Lower threshold	03 Upper threshold	04 Marginal rate	04 Lower threshold	04 Upper threshold	05 Marginal rate	05 Lower threshold	05 Upper threshold	Maximum contribution	% of payment given as relief from personal income tax

Country	Schedule	Tax Base	Unit
Austria	1	Monthly gross earnings		..	0.00	0.00	5 820.08	14.98	5 820.08	18 354.00	15.98	18 354.00	20 020.00	16.98	20 020.00	22 526.00	17.98	22 526.00	68 040.00	12 231.65	100.00
Belgium		Monthly gross earnings		..	13.07	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.00
Canada		Annual gross earnings		..	1.88	0.00	3 500.00	6.83	3 500.00	50 800.00	4.95	50 800.00	54 900.00	..	..	..	..	..	..	3 499.34	..
Chile		Monthly gross earnings		..	7.00	0.00	1 935 567.75	..	..	..	..	..	..	..	..	..	..	..	..	135 489.74	..
Czech Republic				..	4.50	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Czech Republic	2			..	6.50	0.00	108 024.00	..	..	..	..	..	..	..	..	..	..	..	..	7 021.56	..
Denmark	1	Annual gross earnings		1 135.80	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.00
Estonia		Monthly gross earnings		..	1.60	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.00
Finland		Taxable income modified for sub-central government purposes		..	1.30	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Finland	2	Annual gross earnings		..	7.67	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.00
France	1			..	14.30	0.00	38 616.00	12.50	38 616.00	115 848.00	3.50	115 848.00	154 464.00	1.10	154 464.00	..	..	..	..	..	100.00
Germany				..	20.43	0.00	50 850.00	10.85	50 850.00	74 400.00	..	..	..	..	..	..	..	..	..	12 941.29	..
Greece		Monthly gross earnings		..	15.79	0.00	5 546.80	..	..	..	..	..	..	..	..	..	..	..	..	875.93	100.00
Hungary		Annual gross earnings		..	18.50	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Iceland		Taxable income measured for central government tax purposes		27 756.00	..	1 678 001.62	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Iceland	2	Annual gross earnings		..	4.00	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.00
Ireland	1	Annual gross earnings		..	4.00	18 304.00	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Israel		Monthly gross earnings		..	3.50	0.00	5 678.00	12.00	5 678.00	43 240.00	..	..	..	..	..	..	..	..	..	4 706.17	..
Italy		Annual gross earnings		..	9.49	0.00	46 123.00	10.49	46 123.00	100 324.00	..	..	..	..	..	..	..	..	..	10 062.76	100.00
Japan		Monthly gross earnings		..	14.37	0.00	620 000.00	5.40	620 000.00	1 390 000.00	0.40	1 390 000.00	..	..	..	..	..	..	..	..	100.00
Korea		Monthly gross earnings		..	8.41	0.00	4 340 000.00	3.91	4 340 000.00	78 099 988.10	0.65	78 099 988.10	..	..	..	..	..	..	..	..	100.00
Latvia		Annual gross earnings		..	10.50	0.00	48 600.00	..	..	..	..	..	..	..	..	..	..	..	..	5 103.00	100.00
Luxembourg				..	11.05	0.00	115 377.84	..	..	..	..	..	..	..	..	..	..	..	..	12 749.25	100.00
Luxembourg	2			..	1.40	5 768.88	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Mexico	1	Monthly gross earnings		..	1.25	0.00	6 664.90	1.65	6 664.90	55 540.83	..	..	..	..	..	..	..	..	..	889.76	..
Netherlands		Taxable income measured for central government tax purposes		..	28.15	0.00	33 715.00	..	..	..	..	..	..	..	..	..	..	..	..	9 490.77	100.00
Norway		Annual gross earnings		..	8.20	49 650.00	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Poland				..	7.61	0.00	121 650.00	2.45	121 650.00	..	..	..	..	..	..	..	..	..	..	..	100.00
Poland	2			..	9.00	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.00
Portugal	1	Monthly gross earnings		..	11.00	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.00
Slovak Republic				..	9.40	405.00	4 290.00	..	..	..	..	..	..	..	..	..	..	..	..	403.26	100.00
Slovenia				..	22.10	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.00
Spain		Annual gross earnings		..	6.35	9 172.80	43 704.00	..	..	..	..	..	..	..	..	..	..	..	..	2 775.20	100.00
Sweden				..	7.00	18 738.90	478 551.00	..	..	..	..	..	..	..	..	..	..	..	..	33 500.00	100.00
Switzerland				..	6.23	0.00	148 200.00	5.63	..	..	..	..	..	..	..	..	..	..	..	..	100.00
Turkey				..	15.00	19 764.00	128 466.00	..	..	..	..	..	..	..	..	..	..	..	..	19 269.90	100.00
United Kingdom		Weekly gross earnings		..	12.00	155.00	826.92	2.00	826.92	..	..	..	..	..	..	..	..	..	..	..	..
United States		Annual gross earnings		..	7.65	0.00	118 500.00	1.45	118 500.00	..	..	..	..	..	..	..	..	..	..	..	..

Data extracted on 07 Jul 2021 14:11 UTC (GMT) from OECD.Stat

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