Table III.3 Self-employed social security contribution rates

Data by theme
Popular queries

Reset

Public Sector, Taxation and Market Regulation

Table III.3 Self-employed 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		06 Marginal rate	06 Marginal rate		07 Marginal rate	07 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	06 Marginal rate	06 Lower threshold	06 Upper threshold	07 Marginal rate	07 Lower threshold	Maximum contribution	% of payment given as relief from personal income tax

Country	Schedule	Tax Base	Unit
Austria	1	Adjusted profits	Euro	..	25.3	0.0	77 700.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	19 658.1	100.0
Belgium		Taxable income measured for central government tax purposes	Euro	..	20.5	14 042.6	60 638.5	14.2	60 638.5	89 361.9	..	..	..	..	..	..	..	..	..	..	..	..	..	..	16 498.1	..
Canada		Annual gross earnings	Canadian Dollar	..	10.9	3 500.0	61 600.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	6 332.9	50.0
Chile		Taxable income measured for central government tax purposes	Chilean Peso	..	7.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Colombia		Monthly gross earnings		258 929.9	0.0	0.0	908 526.0	0.0	908 526.0	2 271 315.0	11.4	2 271 315.0	3 634 104.0	11.8	3 634 104.0	14 536 416.0	11.9	14 536 416.0	15 444 942.0	12.0	15 444 942.0	16 353 468.0	12.0	16 353 468.0	2 771 004.3	100.0
Costa Rica		Monthly gross earnings		..	3.8	278 030.0	278 030.0	5.3	278 030.0	639 149.0	7.2	639 149.0	1 278 298.0	7.7	1 278 298.0	1 917 447.0	8.1	1 917 447.0	..	..	..	..	..	..	..	..
Czech Republic		Annual gross earnings	Czech Koruna	..	6.8	212 646.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Czech Republic	2	Annual gross earnings	Czech Koruna	..	14.6	141 764.0	1 701 168.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	248 370.5	..
Denmark	0	Not applicable	Danish Krone	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Estonia	1	Monthly gross earnings	Euro	192.7	33.0	584.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Estonia	2	Annual gross earnings	Euro	..	33.0	0.0	70 080.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	23 126.4	100.0
Finland	1		Euro	..	23.1	795 899.0	180 750.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
France			Euro	1 160.7	17.4	0.0	4 730.6	41.8	4 730.6	16 454.4	41.8	16 454.4	38 493.0	46.3	38 493.0	41 136.0	26.1	41 136.0	45 249.6	27.0	45 249.6	57 590.4	30.4	57 590.4	..	..
Hungary		Taxable income measured for central government tax purposes	Forint	..	15.5	2 173 500.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Hungary	2	Taxable income measured for central government tax purposes	Forint	..	18.5	1 932 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Iceland	1	Annual gross earnings	Iceland Krona	..	6.1	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Ireland		Weekly gross earnings	Euro	..	4.0	5 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Israel		Monthly gross earnings	New Israeli Sheqel	..	6.0	0.0	6 331.0	17.8	6 331.0	44 020.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	7 097.9	33.0
Italy		Annual gross earnings	Euro	3 836.1	24.0	15 953.0	47 379.0	25.0	47 379.0	78 965.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	19 267.5	100.0
Japan		Monthly gross earnings	Yen	16 610.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	990 000.0	100.0
Korea		Monthly gross earnings	Won	..	9.0	320 000.0	5 030 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	452 700.0	100.0
Latvia		Annual gross earnings	Euro	1 658.9	31.1	6 000.0	62 800.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	19 512.0	100.0
Lithuania		Annual gross earnings		537.7	12.5	..	7 704.0	19.5	7 704.0	58 166.1	..	..	..	..	..	..	..	..	..	..	..	..	..	..	11 342.4	100.0
Luxembourg		Adjusted profits	Euro	..	22.9	2 642 316.0	132 115.8	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	30 188.5	100.0
Luxembourg	2	Adjusted profits	Euro	..	1.4	0.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Mexico	1	Annual gross earnings	Mexican Peso	7 902.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Mexico	2	Annual gross earnings	Mexican Peso	28 900.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Netherlands	1	Taxable income measured for central government tax purposes	Euro	..	27.7	0.0	35 129.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	9 713.2	..
Netherlands	2	Taxable income measured for central government tax purposes	Euro	..	5.8	0.0	58 311.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	3 352.9	..
Norway	1	Annual gross earnings	Norwegian Krone	..	11.4	59 650.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Poland	1	Declared monthly income	Zloty	..	31.6	3 155.4	13 147.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	4 159.9	100.0
Poland	2	Declared monthly income	Zloty	381.8	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	0.9
Portugal	1	Monthly gross earnings	Euro	..	21.4	658.2	5 265.7	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	1 126.9	100.0
Slovak Republic	1		Euro	..	33.2	546.0	7 644.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	2 534.0	100.0
Slovak Republic	2		Euro	..	14.0	546.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Slovenia	1		Euro	425.4	38.2	1 113.7	6 496.7	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	2 481.7	100.0
Spain		Annual gross earnings	Euro	..	30.3	11.3	48 841.2	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	14 798.9	100.0
Sweden		Annual gross earnings	Swedish Krona	..	29.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Switzerland		Adjusted profits	Swiss Franc	..	10.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Türkiye		Annual gross earnings	Turkish Lira	..	..	3 577.5	26 831.3	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Türkiye	2		Turkish Lira	..	..	1 234.2	9 256.8	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
United Kingdom	1		Pound Sterling	..	9.0	9 500.0	50 000.0	2.0	50 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
United Kingdom	2		Pound Sterling	3.1	..	6 515.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
United States	1		US Dollar	..	15.3	0.0	142 800.0	2.9	142 800.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	50.0

Data extracted on 22 Mar 2023 09:16 UTC (GMT) from OECD.Stat

Information

Please check the i to get information

Combine Queries

This dataset preview is momentarily unavailable.

Table III.3 Self-employed social security contribution rates

Information