Table III.2. Employer social security contribution rates

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Public Sector, Taxation and Market Regulation

Table III.2. Employer 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	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	Maximum contribution	% of payment given as relief from personal income tax

Country	Schedule	Tax Base	Unit
Austria	1	Monthly gross earnings		..	21.06	6 801.90	79 380.00	..	..	..	..	..	..	..	..	16 716.29	100.00
Belgium		Monthly gross earnings		..	27.05	..	..	..	..	..	..	..	..	..	..	..	100.00
Canada		Annual gross earnings		..	2.21	0.00	3 500.00	7.16	3 500.00	60 300.00	4.95	60 300.00	64 900.00	..	..	4 373.14	100.00
Czech Republic		Monthly gross earnings		..	33.80	0.00	155 644.00	9.00	155 644.00	..	..	..	..	..	..	..	100.00
Estonia		Monthly gross earnings		2 312.60	0.80	0.00	7 008.00	33.80	7 008.00	..	..	..	..	..	..	..	100.00
Finland		Annual gross earnings		..	21.12	..	..	..	..	..	..	..	..	..	..	..	100.00
France				..	35.86	0.00	41 136.00	35.87	41 136.00	123 408.00	21.30	123 408.00	164 544.00	17.10	164 544.00	..	100.00
Germany				..	19.98	0.00	58 050.00	10.50	58 050.00	84 600.00	..	..	..	..	..	14 383.24	100.00
Greece		Monthly gross earnings		..	22.39	0.00	6 500.00	..	..	..	..	..	..	..	..	1 455.35	100.00
Hungary		Annual gross earnings		..	13.00	..	..	..	..	..	..	..	..	..	..	..	100.00
Iceland				..	6.35	..	..	..	..	..	..	..	..	..	..	..	100.00
Ireland				..	8.80	0.00	21 320.00	11.05	21 320.00	..	..	..	..	..	..	..	100.00
Israel		Monthly gross earnings		..	3.55	0.00	6 331.00	7.60	6 331.00	45 075.00	..	..	..	..	..	3 169.29	100.00
Italy		Annual gross earnings		..	31.58	0.00	105 014.00	..	..	..	..	..	..	..	..	33 163.42	100.00
Japan		Monthly gross earnings		..	15.11	0.00	650 000.00	5.96	650 000.00	1 390 000.00	0.96	1 390 000.00	..	..	..	..	100.00
Korea		Monthly gross earnings		..	11.00	0.00	2 907 900.00	6.50	2 907 900.00	49 222 087.00	2.58	49 222 087.00	..	..	..	..	100.00
Latvia		Annual gross earnings		..	23.59	0.00	78 100.00	..	..	..	..	..	..	..	..	18 423.79	100.00
Lithuania		Monthly gross earnings		..	20.97	0.00	730.00	..	..	..	..	..	..	..	..	..	100.00
Lithuania	2	Monthly gross earnings		..	1.47	..	..	..	..	..	..	..	..	..	..	..	100.00
Luxembourg	1	Annual gross earnings		..	13.84	0.00	135 417.24	..	..	..	..	..	..	..	..	18 741.75	100.00
Mexico		Monthly gross earnings		597.05	6.48	0.00	8 780.08	7.58	8 780.08	73 167.29	..	..	..	..	..	6 047.28	100.00
Netherlands		Annual gross earnings		..	12.73	0.00	59 706.00	..	..	..	..	..	..	..	..	7 600.57	100.00
Norway				..	13.00	..	..	..	..	..	..	..	..	..	..	..	100.00
Poland				..	13.82	0.00	177 660.00	1.21	177 660.00	..	..	..	..	..	..	..	100.00
Portugal		Monthly gross earnings		..	23.75	..	..	..	..	..	..	..	..	..	..	..	100.00
Slovak Republic				..	18.90	646.00	7 931.00	..	..	..	..	..	..	..	..	1 498.96	100.00
Slovenia				..	16.10	..	..	..	..	..	..	..	..	..	..	..	100.00
Spain		Annual gross earnings		..	29.90	14 000.40	49 672.80	..	..	..	..	..	..	..	..	14 852.17	100.00
Sweden				..	31.42	..	..	..	..	..	..	..	..	..	..	..	100.00
Switzerland				..	6.40	0.00	148 200.00	5.30	148 200.00	..	..	..	..	..	..	..	100.00
Türkiye				..	17.50	68 850.00	516 375.00	..	..	..	..	..	..	..	..	90 365.63	100.00
United Kingdom		Weekly gross earnings		..	14.54	758.33	..	..	..	..	..	..	..	..	..	..	100.00
United States		Annual gross earnings		..	8.25	0.00	7 000.00	7.65	7 000.00	147 000.00	1.45	147 000.00	200 000.00	2.35	200 000.00	..	100.00

Data extracted on 25 Sep 2023 19:05 UTC (GMT) from OECD.Stat

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Table III.2. Employer social security contribution rates

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