Table III.1. Employee social security contribution rates

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Public Sector, Taxation and Market Regulation

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	0	6 801.9	14.977143	6 801.9	25 592	15.977143	25 592	27 916	16.977143	27 916	30 254	17.977143	30 254	79 380	14 270.256	100
Belgium		Monthly gross earnings		..	13.07	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Canada		Annual gross earnings		..	1.58	0	3 500	6.53	3 500	60 300	4.95	60 300	64 900	..	..	..	..	..	..	3 992.04	..
Chile		Monthly gross earnings		..	7	0	2 714 964.166667	..	..	..	..	..	..	..	..	..	..	..	..	190 047.491667	..
Costa Rica		Annual gross earnings		..	10.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Czechia		Monthly gross earnings		..	4.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Czechia	2			..	6.5	0	155 644	..	..	..	..	..	..	..	..	..	..	..	..	10 116.86	..
Estonia	1			..	1.6	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Finland		Annual gross earnings		..	9.83	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
France				..	11.31	0	41 136	10.116	41 136	123 408	0.4	123 408	164 544	0.4	164 544	..	..	..	..	..	100
Germany				..	19.975	0	58 050	10.5	58 050	84 600	..	..	..	..	..	..	..	..	..	14 383.2375	..
Greece		Monthly gross earnings		..	13.97	0	6 500	..	..	..	..	..	..	..	..	..	..	..	..	908.05	100
Hungary		Annual gross earnings		..	18.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Iceland		Taxable income measured for central government tax purposes		13 284	..	2 057 211	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Iceland	2	Annual gross earnings		..	4	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Ireland	1	Annual gross earnings		..	4	18 304	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Israel		Monthly gross earnings		..	3.5	0	6 331	12	6 331	45 075	..	..	..	..	..	..	..	..	..	4 870.865	..
Italy		Annual gross earnings		..	8.69	0	35 000	9.49	35 000	48 279	10.49	48 279	105 014	..	..	..	..	..	..	4 301.6771	100
Japan		Monthly gross earnings		..	14.45	0	650 000	5.3	650 000	1 390 000	0.3	1 390 000	..	..	..	..	..	..	..	..	100
Korea		Monthly gross earnings		..	9.273837	0	5 385 000	4.773837	5 385 000	104 536 467.32352	0.85	104 536 467.32352	..	..	..	..	..	..	..	..	100
Latvia		Annual gross earnings		..	10.5	0	78 100	..	..	..	..	..	..	..	..	..	..	..	..	8 200.5	100
Lithuania		Monthly gross earnings		..	12.52	0	7 520.5	6.98	7 520.5	..	..	..	..	..	..	..	..	..	..	..	..
Luxembourg		Annual gross earnings		..	11.05	0	135 417.24	..	..	..	..	..	..	..	..	..	..	..	..	14 963.60502	100
Luxembourg	2	Annual gross earnings		..	1.4	6 770.85	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Mexico	1	Monthly gross earnings		..	1.25	0	8 780.075	1.65	8 780.075	73 167.291667	..	..	..	..	..	..	..	..	..	1 172.140013	..
Netherlands		Taxable income measured for central government tax purposes		..	27.65	0	35 472	..	..	..	..	..	..	..	..	..	..	..	..	9 808.008	100
Norway		Annual gross earnings		..	8	64 650	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Poland				..	7.61	0	177 660	2.45	177 660	..	..	..	..	..	..	..	..	..	..	..	100
Poland	2			..	9	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Portugal	1	Monthly gross earnings		..	11	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Slovak Republic				..	9.4	646	7 931	..	..	..	..	..	..	..	..	..	..	..	..	745.514	100
Slovenia				..	22.1	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100
Spain		Annual gross earnings		..	6.35	14 000.4	49 672.8	..	..	..	..	..	..	..	..	..	..	..	..	3 154.2228	100
Sweden				..	7	20 430.9	572 970	..	..	..	..	..	..	..	..	..	..	..	..	40 100	100
Switzerland				..	6.4	0	148 200	5.8	..	..	..	..	..	..	..	..	..	..	..	..	100
Türkiye				..	15	68 850	516 375	..	..	..	..	..	..	..	..	..	..	..	..	77 456.25	100
United Kingdom		Weekly gross earnings		..	12.74	229	966.730769	2.74	966.730769	..	..	..	..	..	..	..	..	..	..	..	..
United States		Annual gross earnings		..	7.65	0	147 000	1.45	147 000	..	..	..	..	..	..	..	..	..	..	..	..

Data extracted on 16 Apr 2024 17:53 UTC (GMT) from OECD.Stat

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Table III.1. Employee social security contribution rates

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