Table III.3 Self-employed social security contribution rates

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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	79 380.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Belgium		Taxable income measured for central government tax purposes	Euro	..	20.5	14 658.4	63 297.9	14.2	63 297.9	93 281.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	17 221.7	..
Canada		Annual gross earnings	Canadian Dollar	..	11.4	3 500.0	64 900.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	6 999.6	50.0
Chile		Monthly gross earnings	Chilean Peso	..	0.1	2 000 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Colombia				285 000.0	0.0	0.0	1 000 000.0	0.0	1 000 000.0	2 500 000.0	11.4	2 500 000.0	4 000 000.0	11.8	4 000 000.0	16 000 000.0	11.9	16 000 000.0	17 000 000.0	12.0	17 000 000.0	18 000 000.0	12.0	18 000 000.0	3 050 000.0	100.0
Costa Rica				..	3.8	283 842.0	283 842.0	5.3	283 842.0	652 507.0	7.2	652 507.0	1 305 014.0	7.7	1 305 014.0	1 957 521.0	8.1	1 957 521.0	..	..	..	..	..	..	..	..
Czech Republic		Annual gross earnings	Czech Koruna	..	6.8	233 466.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Czech Republic	2	Annual gross earnings	Czech Koruna	..	14.6	116 736.0	1 867 728.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	272 688.3	..
Estonia	1	Monthly gross earnings	Euro	192.7	33.0	584.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Estonia	2	Annual gross earnings	Euro	..	33.0	0.0	78 480.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	25 898.4	..
Finland	1		Euro	..	24.1	8 261.7	187 625.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	45 217.6	100.0
	2			..	0.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
	3			..	1.3	15 128.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
France	1		Euro	1 162.0	17.4	0.0	4 730.6	39.3	4 730.6	16 454.0	42.7	16 454.0	38 916.0	46.5	38 916.0	41 136.0	41.9	41 136.0	45 250.0	42.4	45 250.0	57 590.0	45.8	57 590.0	..	..
Hungary		Taxable income measured for central government tax purposes	Forint	..	13.0	2 700 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Hungary		Taxable income modified for sub-central government purposes	Forint	..	18.5	2 400 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Iceland		Annual gross earnings	Iceland Krona	..	6.4	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Israel		Monthly gross earnings	New Israeli Sheqel	..	6.0	0.0	6 331.0	17.8	6 331.0	45 075.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	7 286.0	33.0
Italy		Weekly gross earnings	Euro	3 898.3	24.0	16 243.0	48 279.0	25.0	48 279.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Japan		Monthly gross earnings	Yen	16 590.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	1 020 000.0	..
Korea		Monthly gross earnings	Won	..	9.0	330 000.0	5 240 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Latvia		Annual gross earnings	Euro	..	31.1	6 000.0	78 100.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Lithuania	2	Taxable income measured for central government tax purposes		611.5	12.5	..	8 760.0	19.5	8 760.0	64 676.3	..	..	..	..	..	..	..	..	..	..	..	..	..	..	12 611.9	100.0
Luxembourg	1	Adjusted profits	Euro	..	22.9	27 083.5	135 417.3	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Luxembourg	2	Adjusted profits	Euro	..	1.4	0.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Mexico	1	Annual gross earnings	Mexican Peso	8 663.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Mexico	2	Annual gross earnings	Mexican Peso	32 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Netherlands	1	Taxable income measured for central government tax purposes	Euro	..	27.7	0.0	35 472.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	9 808.0	..
Netherlands	2	Taxable income measured for central government tax purposes	Euro	..	5.5	0.0	59 706.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	3 283.8	..
Norway	1	Annual gross earnings	Norwegian Krone	..	11.2	64 650.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Portugal		Monthly gross earnings	Euro	..	21.4	664.8	5 318.4	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Slovak Republic			Euro	..	33.2	566.5	7 931.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	2 629.1	100.0
Slovak Republic	2		Euro	..	14.0	566.5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Slovenia	1		Euro	451.4	38.2	1 181.8	6 893.6	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	2 633.3	100.0
Spain		Annual gross earnings	Euro	..	30.6	11 527.2	49 552.8	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	15 163.2	100.0
Sweden			Swedish Krona	..	29.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	100.0
Switzerland			Swiss Franc	..	10.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Türkiye			Turkish Lira	..	..	5 004.0	37 530.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
Türkiye	2		Turkish Lira	..	..	1 726.4	12 947.9	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
United Kingdom	1		Pound Sterling	..	10.3	11 908.0	50 270.0	3.3	50 270.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
United Kingdom	2		Pound Sterling	3.2	..	6 725.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
United States	1		US Dollar	..	15.3	0.0	147 000.0	2.9	147 000.0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..

Data extracted on 28 Sep 2023 14:01 UTC (GMT) from OECD.Stat

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Table III.3 Self-employed social security contribution rates

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