Australia | Total tax wedge |  | 21.6 | 27.1 | 30.6 | 33.0 |
Employer SSC |  | 5.3 | 5.3 | 5.3 | 5.3 |
All-in |  | 17.4 | 23.2 | 26.9 | 29.4 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 17.4 | 23.2 | 26.9 | 29.4 |
Central government |  | 17.4 | 23.2 | 26.9 | 29.4 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Austria | Total tax wedge |  | 43.3 | 47.8 | 50.7 | 51.1 |
Employer SSC |  | 28.1 | 28.1 | 28.1 | 26.2 |
All-in |  | 27.3 | 33.2 | 36.9 | 38.2 |
Employee SSC |  | 18.0 | 18.0 | 18.0 | 16.4 |
Combined central and sub-central government |  | 9.4 | 15.2 | 18.9 | 21.8 |
Central government |  | 9.4 | 15.2 | 18.9 | 21.8 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Belgium | Total tax wedge |  | 46.2 | 52.6 | 56.6 | 58.9 |
Employer SSC |  | 26.4 | 27.1 | 27.1 | 27.1 |
All-in |  | 32.0 | 39.8 | 44.8 | 47.7 |
Employee SSC |  | 13.9 | 14.0 | 14.0 | 13.9 |
Combined central and sub-central government |  | 18.1 | 25.8 | 30.7 | 33.8 |
Central government |  | 12.8 | 18.3 | 21.8 | 24.0 |
Sub-central government |  | 5.3 | 7.5 | 8.9 | 9.8 |
Canada | Total tax wedge |  | 28.9 | 31.5 | 32.1 | 34.5 |
Employer SSC |  | 10.6 | 9.3 | 7.8 | 6.6 |
All-in |  | 21.3 | 25.1 | 26.8 | 30.2 |
Employee SSC |  | 7.9 | 6.5 | 4.9 | 3.9 |
Combined central and sub-central government |  | 13.4 | 18.6 | 21.9 | 26.3 |
Central government |  | 9.5 | 13.0 | 14.8 | 17.1 |
Sub-central government |  | 4.0 | 5.6 | 7.1 | 9.2 |
Chile | Total tax wedge |  | 7.0 | 7.0 | 7.8 | 8.3 |
Employer SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
All-in |  | 7.0 | 7.0 | 7.8 | 8.3 |
Employee SSC |  | 7.0 | 7.0 | 7.0 | 7.0 |
Combined central and sub-central government |  | 0.0 | 0.0 | 0.8 | 1.3 |
Central government |  | 0.0 | 0.0 | 0.8 | 1.3 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Colombia | Total tax wedge |  | 0.0 | 0.0 | 0.0 | 0.0 |
Employer SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
All-in |  | 0.0 | 0.0 | 0.0 | 0.0 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Costa Rica | Total tax wedge |  | 29.2 | 29.2 | 29.6 | 31.0 |
Employer SSC |  | 26.5 | 26.5 | 26.5 | 26.5 |
All-in |  | 10.5 | 10.5 | 11.0 | 12.8 |
Employee SSC |  | 10.5 | 10.5 | 10.5 | 10.5 |
Combined central and sub-central government |  | 0.0 | 0.0 | 0.5 | 2.3 |
Central government |  | 0.0 | 0.0 | 0.5 | 2.3 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Czech Republic | Total tax wedge |  | 37.6 | 39.9 | 41.1 | 41.8 |
Employer SSC |  | 33.8 | 33.8 | 33.8 | 33.8 |
All-in |  | 16.5 | 19.6 | 21.2 | 22.2 |
Employee SSC |  | 11.0 | 11.0 | 11.0 | 11.0 |
Combined central and sub-central government |  | 5.5 | 8.6 | 10.2 | 11.2 |
Central government |  | 5.5 | 8.6 | 10.2 | 11.2 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Denmark | Total tax wedge |  | 32.7 | 35.4 | 37.4 | 41.1 |
Employer SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
All-in |  | 32.8 | 35.5 | 37.4 | 41.1 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 32.8 | 35.5 | 37.4 | 41.1 |
Central government |  | 16.7 | 17.3 | 18.1 | 21.0 |
Sub-central government |  | 16.2 | 18.2 | 19.4 | 20.1 |
Estonia | Total tax wedge |  | 33.9 | 38.1 | 40.9 | 41.2 |
Employer SSC |  | 33.8 | 33.8 | 33.8 | 33.8 |
All-in |  | 11.5 | 17.1 | 20.9 | 21.3 |
Employee SSC |  | 1.6 | 1.6 | 1.6 | 1.6 |
Combined central and sub-central government |  | 9.9 | 15.5 | 19.3 | 19.7 |
Central government |  | 9.9 | 15.5 | 19.3 | 19.7 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Finland | Total tax wedge |  | 36.2 | 42.7 | 46.6 | 49.1 |
Employer SSC |  | 20.8 | 20.8 | 20.8 | 20.8 |
All-in |  | 23.0 | 30.8 | 35.5 | 38.5 |
Employee SSC |  | 10.3 | 10.5 | 10.5 | 10.5 |
Combined central and sub-central government |  | 12.6 | 20.3 | 25.0 | 28.0 |
Central government |  | 0.5 | 3.5 | 7.6 | 10.3 |
Sub-central government |  | 12.1 | 16.9 | 17.4 | 17.7 |
France | Total tax wedge |  | 41.1 | 47.0 | 51.9 | 54.0 |
Employer SSC |  | 29.8 | 36.3 | 42.5 | 44.3 |
All-in |  | 23.6 | 27.8 | 31.5 | 33.6 |
Employee SSC |  | 11.3 | 11.3 | 11.2 | 11.0 |
Combined central and sub-central government |  | 12.3 | 16.5 | 20.3 | 22.7 |
Central government |  | 12.3 | 16.5 | 20.3 | 22.7 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Germany | Total tax wedge |  | 44.2 | 48.1 | 49.6 | 50.7 |
Employer SSC |  | 20.0 | 20.0 | 18.4 | 16.5 |
All-in |  | 33.1 | 37.7 | 40.3 | 42.6 |
Employee SSC |  | 20.2 | 20.2 | 18.6 | 16.6 |
Combined central and sub-central government |  | 12.9 | 17.5 | 21.7 | 26.0 |
Central government |  | 12.9 | 17.5 | 21.7 | 26.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Greece | Total tax wedge |  | 31.9 | 36.7 | 39.5 | 41.8 |
Employer SSC |  | 22.5 | 22.5 | 22.5 | 22.5 |
All-in |  | 16.6 | 22.4 | 25.8 | 28.7 |
Employee SSC |  | 14.1 | 14.1 | 14.1 | 14.1 |
Combined central and sub-central government |  | 2.4 | 8.3 | 11.7 | 14.6 |
Central government |  | 2.4 | 8.3 | 11.7 | 14.6 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Hungary | Total tax wedge |  | 43.2 | 43.2 | 43.2 | 43.2 |
Employer SSC |  | 17.0 | 17.0 | 17.0 | 17.0 |
All-in |  | 33.5 | 33.5 | 33.5 | 33.5 |
Employee SSC |  | 18.5 | 18.5 | 18.5 | 18.5 |
Combined central and sub-central government |  | 15.0 | 15.0 | 15.0 | 15.0 |
Central government |  | 15.0 | 15.0 | 15.0 | 15.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Iceland | Total tax wedge |  | 28.2 | 32.2 | 34.8 | 37.4 |
Employer SSC |  | 6.1 | 6.1 | 6.1 | 6.1 |
All-in |  | 23.9 | 28.0 | 30.8 | 33.6 |
Employee SSC |  | 0.2 | 0.1 | 0.1 | 0.1 |
Combined central and sub-central government |  | 23.7 | 27.9 | 30.7 | 33.5 |
Central government |  | 9.8 | 14.0 | 16.8 | 19.6 |
Sub-central government |  | 13.9 | 13.9 | 13.9 | 13.9 |
Ireland | Total tax wedge |  | 25.0 | 34.0 | 38.8 | 42.4 |
Employer SSC |  | 11.1 | 11.1 | 11.1 | 11.1 |
All-in |  | 16.7 | 26.7 | 32.1 | 36.0 |
Employee SSC |  | 4.0 | 4.0 | 4.0 | 4.0 |
Combined central and sub-central government |  | 12.7 | 22.7 | 28.1 | 32.0 |
Central government |  | 12.7 | 22.7 | 28.1 | 32.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Israel | Total tax wedge |  | 17.6 | 24.2 | 29.9 | 34.1 |
Employer SSC |  | 5.0 | 5.9 | 6.3 | 6.6 |
All-in |  | 13.5 | 19.7 | 25.5 | 29.8 |
Employee SSC |  | 6.5 | 8.3 | 9.2 | 9.8 |
Combined central and sub-central government |  | 6.9 | 11.4 | 16.2 | 20.0 |
Central government |  | 6.9 | 11.4 | 16.2 | 20.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Italy | Total tax wedge |  | 41.2 | 46.5 | 52.6 | 54.7 |
Employer SSC |  | 31.6 | 31.6 | 31.6 | 31.6 |
All-in |  | 22.7 | 29.6 | 37.6 | 40.4 |
Employee SSC |  | 9.5 | 9.5 | 9.5 | 9.7 |
Combined central and sub-central government |  | 13.2 | 20.1 | 28.2 | 30.7 |
Central government |  | 10.8 | 17.8 | 25.1 | 27.6 |
Sub-central government |  | 2.4 | 2.4 | 3.0 | 3.1 |
Japan | Total tax wedge |  | 31.2 | 32.6 | 34.2 | 35.6 |
Employer SSC |  | 15.4 | 15.4 | 15.4 | 14.5 |
All-in |  | 20.6 | 22.3 | 24.1 | 26.3 |
Employee SSC |  | 14.5 | 14.5 | 14.5 | 13.6 |
Combined central and sub-central government |  | 6.2 | 7.8 | 9.7 | 12.7 |
Central government |  | 2.0 | 2.9 | 4.3 | 6.8 |
Sub-central government |  | 4.1 | 4.9 | 5.4 | 5.9 |
Korea | Total tax wedge |  | 20.4 | 23.6 | 25.3 | 26.6 |
Employer SSC |  | 10.9 | 10.9 | 10.8 | 9.9 |
All-in |  | 11.8 | 15.3 | 17.2 | 19.3 |
Employee SSC |  | 9.1 | 9.1 | 9.1 | 8.2 |
Combined central and sub-central government |  | 2.6 | 6.2 | 8.2 | 11.1 |
Central government |  | 2.4 | 5.6 | 7.4 | 10.1 |
Sub-central government |  | 0.2 | 0.6 | 0.7 | 1.0 |
Latvia | Total tax wedge |  | 37.9 | 40.5 | 41.9 | 42.6 |
Employer SSC |  | 23.6 | 23.6 | 23.6 | 23.6 |
All-in |  | 23.3 | 26.5 | 28.2 | 29.0 |
Employee SSC |  | 10.5 | 10.5 | 10.5 | 10.5 |
Combined central and sub-central government |  | 12.8 | 16.0 | 17.7 | 18.5 |
Central government |  | 12.8 | 16.0 | 17.7 | 18.5 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Lithuania | Total tax wedge |  | 34.4 | 37.6 | 39.2 | 40.2 |
Employer SSC |  | 1.8 | 1.8 | 1.8 | 1.8 |
All-in |  | 33.2 | 36.5 | 38.1 | 39.1 |
Employee SSC |  | 19.5 | 19.5 | 19.5 | 19.5 |
Combined central and sub-central government |  | 13.7 | 17.0 | 18.6 | 19.6 |
Central government |  | 13.7 | 17.0 | 18.6 | 19.6 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Luxembourg | Total tax wedge |  | 32.3 | 40.2 | 44.3 | 46.6 |
Employer SSC |  | 13.8 | 13.8 | 13.8 | 13.8 |
All-in |  | 23.0 | 31.9 | 36.6 | 39.2 |
Employee SSC |  | 12.2 | 12.3 | 12.3 | 12.4 |
Combined central and sub-central government |  | 10.7 | 19.6 | 24.2 | 26.8 |
Central government |  | 10.7 | 19.6 | 24.2 | 26.8 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Mexico | Total tax wedge |  | 16.8 | 19.6 | 21.2 | 22.7 |
Employer SSC |  | 13.8 | 11.7 | 10.7 | 10.0 |
All-in |  | 5.3 | 10.2 | 12.8 | 14.9 |
Employee SSC |  | 1.3 | 1.4 | 1.4 | 1.5 |
Combined central and sub-central government |  | 4.0 | 8.9 | 11.4 | 13.4 |
Central government |  | 4.0 | 8.9 | 11.4 | 13.4 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Netherlands | Total tax wedge |  | 27.6 | 35.3 | 38.3 | 40.7 |
Employer SSC |  | 12.2 | 12.1 | 10.2 | 8.1 |
All-in |  | 18.7 | 27.5 | 32.0 | 35.9 |
Employee SSC |  | 13.8 | 11.9 | 11.0 | 9.6 |
Combined central and sub-central government |  | 4.9 | 15.6 | 21.0 | 26.4 |
Central government |  | 4.9 | 15.6 | 21.0 | 26.4 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
New Zealand | Total tax wedge |  | 14.2 | 19.4 | 22.7 | 24.8 |
Employer SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
All-in |  | 14.2 | 19.4 | 22.7 | 24.8 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 14.2 | 19.4 | 22.7 | 24.8 |
Central government |  | 14.2 | 19.4 | 22.7 | 24.8 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Norway | Total tax wedge |  | 32.9 | 36.0 | 39.4 | 41.7 |
Employer SSC |  | 13.0 | 13.0 | 13.0 | 13.0 |
All-in |  | 24.2 | 27.6 | 31.5 | 34.2 |
Employee SSC |  | 8.2 | 8.2 | 8.2 | 8.2 |
Combined central and sub-central government |  | 16.0 | 19.4 | 23.3 | 26.0 |
Central government |  | 6.5 | 8.2 | 11.2 | 13.3 |
Sub-central government |  | 9.5 | 11.3 | 12.2 | 12.7 |
Poland | Total tax wedge |  | 34.2 | 34.9 | 35.2 | 35.9 |
Employer SSC |  | 16.4 | 16.4 | 16.4 | 16.4 |
All-in |  | 23.4 | 24.2 | 24.6 | 25.4 |
Employee SSC |  | 17.8 | 17.8 | 17.8 | 17.8 |
Combined central and sub-central government |  | 5.6 | 6.4 | 6.8 | 7.6 |
Central government |  | 5.6 | 6.4 | 6.8 | 7.6 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Portugal | Total tax wedge |  | 37.6 | 41.8 | 44.7 | 47.3 |
Employer SSC |  | 23.8 | 23.8 | 23.8 | 23.8 |
All-in |  | 22.8 | 28.0 | 31.6 | 34.8 |
Employee SSC |  | 11.0 | 11.0 | 11.0 | 11.0 |
Combined central and sub-central government |  | 11.8 | 17.0 | 20.6 | 23.8 |
Central government |  | 11.8 | 17.0 | 20.6 | 23.8 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Slovak Republic | Total tax wedge |  | 39.0 | 41.3 | 42.5 | 43.3 |
Employer SSC |  | 30.0 | 30.0 | 30.0 | 30.0 |
All-in |  | 20.8 | 23.8 | 25.3 | 26.3 |
Employee SSC |  | 13.4 | 13.4 | 13.4 | 13.4 |
Combined central and sub-central government |  | 7.4 | 10.4 | 11.9 | 12.9 |
Central government |  | 7.4 | 10.4 | 11.9 | 12.9 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Slovenia | Total tax wedge |  | 40.4 | 43.6 | 45.3 | 46.4 |
Employer SSC |  | 16.1 | 16.1 | 16.1 | 16.1 |
All-in |  | 30.8 | 34.5 | 36.5 | 37.8 |
Employee SSC |  | 22.1 | 22.1 | 22.1 | 22.1 |
Combined central and sub-central government |  | 8.7 | 12.4 | 14.4 | 15.7 |
Central government |  | 8.7 | 12.4 | 14.4 | 15.7 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Spain | Total tax wedge |  | 35.7 | 39.3 | 41.5 | 43.7 |
Employer SSC |  | 29.9 | 29.9 | 29.9 | 29.9 |
All-in |  | 16.5 | 21.1 | 24.0 | 26.9 |
Employee SSC |  | 6.4 | 6.4 | 6.4 | 6.4 |
Combined central and sub-central government |  | 10.2 | 14.7 | 17.7 | 20.5 |
Central government |  | 5.2 | 7.5 | 9.2 | 10.5 |
Sub-central government |  | 4.9 | 7.2 | 8.5 | 10.0 |
Sweden | Total tax wedge |  | 39.8 | 42.6 | 46.5 | 50.5 |
Employer SSC |  | 31.4 | 31.4 | 31.4 | 31.4 |
All-in |  | 20.9 | 24.5 | 29.7 | 34.9 |
Employee SSC |  | 7.0 | 7.0 | 6.0 | 4.8 |
Combined central and sub-central government |  | 14.0 | 17.5 | 23.8 | 30.2 |
Central government |  | -16.4 | -13.8 | -7.8 | -1.5 |
Sub-central government |  | 30.4 | 31.3 | 31.6 | 31.7 |
Switzerland | Total tax wedge |  | 19.9 | 22.8 | 25.2 | 27.4 |
Employer SSC |  | 6.4 | 6.4 | 6.4 | 6.4 |
All-in |  | 14.8 | 17.9 | 20.4 | 22.8 |
Employee SSC |  | 6.4 | 6.4 | 6.4 | 6.4 |
Combined central and sub-central government |  | 8.4 | 11.5 | 14.0 | 16.4 |
Central government |  | 0.8 | 1.5 | 2.5 | 3.5 |
Sub-central government |  | 7.6 | 9.9 | 11.5 | 12.9 |
Türkiye | Total tax wedge |  | 36.3 | 39.9 | 41.9 | 43.1 |
Employer SSC |  | 17.5 | 17.5 | 17.5 | 17.5 |
All-in |  | 25.2 | 29.4 | 31.7 | 33.1 |
Employee SSC |  | 15.0 | 15.0 | 15.0 | 15.0 |
Combined central and sub-central government |  | 10.2 | 14.4 | 16.7 | 18.1 |
Central government |  | 10.2 | 14.4 | 16.7 | 18.1 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
United Kingdom | Total tax wedge |  | 26.7 | 31.3 | 34.8 | 37.7 |
Employer SSC |  | 9.7 | 11.0 | 11.7 | 12.1 |
All-in |  | 19.6 | 23.7 | 27.1 | 30.2 |
Employee SSC |  | 8.1 | 9.4 | 8.6 | 7.3 |
Combined central and sub-central government |  | 11.5 | 14.3 | 18.5 | 22.9 |
Central government |  | 11.5 | 14.3 | 18.5 | 22.9 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
United States | Total tax wedge |  | 27.8 | 30.5 | 33.0 | 34.7 |
Employer SSC |  | 8.4 | 8.1 | 8.0 | 7.9 |
All-in |  | 21.7 | 24.8 | 27.7 | 29.5 |
Employee SSC |  | 7.7 | 7.7 | 7.7 | 7.7 |
Combined central and sub-central government |  | 14.1 | 17.2 | 20.0 | 21.9 |
Central government |  | 8.0 | 10.9 | 13.6 | 15.4 |
Sub-central government |  | 6.1 | 6.3 | 6.4 | 6.4 |