Australia | Total tax wedge |  | 21.2 | 26.9 | 30.5 | 33.1 |
Employer SSC |  | 5.3 | 5.3 | 5.3 | 5.3 |
All-in |  | 17.0 | 23.0 | 26.8 | 29.6 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 17.0 | 23.0 | 26.8 | 29.6 |
Central government |  | 17.0 | 23.0 | 26.8 | 29.6 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Austria | Total tax wedge |  | 43.4 | 47.8 | 50.7 | 51.0 |
Employer SSC |  | 28.0 | 28.0 | 28.0 | 25.9 |
All-in |  | 27.5 | 33.2 | 36.9 | 38.3 |
Employee SSC |  | 18.0 | 18.0 | 18.0 | 16.2 |
Combined central and sub-central government |  | 9.5 | 15.2 | 18.9 | 22.1 |
Central government |  | 9.5 | 15.2 | 18.9 | 22.1 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Belgium | Total tax wedge |  | 46.5 | 53.0 | 56.9 | 59.1 |
Employer SSC |  | 26.2 | 27.0 | 27.0 | 27.0 |
All-in |  | 32.5 | 40.3 | 45.3 | 48.1 |
Employee SSC |  | 13.6 | 14.0 | 14.0 | 13.9 |
Combined central and sub-central government |  | 18.9 | 26.4 | 31.2 | 34.2 |
Central government |  | 13.4 | 18.7 | 22.2 | 24.3 |
Sub-central government |  | 5.5 | 7.7 | 9.1 | 9.9 |
Canada | Total tax wedge |  | 30.0 | 31.9 | 33.2 | 35.4 |
Employer SSC |  | 10.8 | 9.2 | 7.6 | 6.5 |
All-in |  | 22.4 | 25.6 | 28.2 | 31.3 |
Employee SSC |  | 8.0 | 6.4 | 4.8 | 3.8 |
Combined central and sub-central government |  | 14.4 | 19.2 | 23.4 | 27.4 |
Central government |  | 10.1 | 13.4 | 15.6 | 17.7 |
Sub-central government |  | 4.3 | 5.8 | 7.8 | 9.8 |
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 | 30.0 | 31.3 |
Employer SSC |  | 26.5 | 26.5 | 26.5 | 26.5 |
All-in |  | 10.5 | 10.5 | 11.4 | 13.1 |
Employee SSC |  | 10.5 | 10.5 | 10.5 | 10.5 |
Combined central and sub-central government |  | 0.0 | 0.0 | 0.9 | 2.6 |
Central government |  | 0.0 | 0.0 | 0.9 | 2.6 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Czech Republic | Total tax wedge |  | 37.4 | 39.8 | 41.0 | 41.8 |
Employer SSC |  | 33.8 | 33.8 | 33.8 | 33.8 |
All-in |  | 16.3 | 19.5 | 21.1 | 22.1 |
Employee SSC |  | 11.0 | 11.0 | 11.0 | 11.0 |
Combined central and sub-central government |  | 5.3 | 8.5 | 10.1 | 11.1 |
Central government |  | 5.3 | 8.5 | 10.1 | 11.1 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Denmark | Total tax wedge |  | 32.9 | 35.5 | 37.6 | 41.2 |
Employer SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
All-in |  | 33.0 | 35.5 | 37.6 | 41.2 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 33.0 | 35.5 | 37.6 | 41.2 |
Central government |  | 16.7 | 17.4 | 18.2 | 21.1 |
Sub-central government |  | 16.2 | 18.2 | 19.4 | 20.1 |
Estonia | Total tax wedge |  | 34.5 | 39.0 | 41.2 | 41.2 |
Employer SSC |  | 33.8 | 33.8 | 33.8 | 33.8 |
All-in |  | 12.3 | 18.4 | 21.3 | 21.3 |
Employee SSC |  | 1.6 | 1.6 | 1.6 | 1.6 |
Combined central and sub-central government |  | 10.7 | 16.8 | 19.7 | 19.7 |
Central government |  | 10.7 | 16.8 | 19.7 | 19.7 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Finland | Total tax wedge |  | 36.8 | 43.1 | 47.0 | 49.4 |
Employer SSC |  | 21.1 | 21.1 | 21.1 | 21.1 |
All-in |  | 23.4 | 31.1 | 35.8 | 38.7 |
Employee SSC |  | 10.2 | 10.3 | 10.3 | 10.3 |
Combined central and sub-central government |  | 13.2 | 20.8 | 25.5 | 28.4 |
Central government |  | 0.5 | 3.9 | 8.0 | 10.7 |
Sub-central government |  | 12.8 | 17.0 | 17.5 | 17.8 |
France | Total tax wedge |  | 40.7 | 47.0 | 51.8 | 53.9 |
Employer SSC |  | 29.0 | 36.5 | 42.5 | 44.3 |
All-in |  | 23.5 | 27.7 | 31.3 | 33.5 |
Employee SSC |  | 11.3 | 11.4 | 11.1 | 11.0 |
Combined central and sub-central government |  | 12.1 | 16.2 | 20.1 | 22.5 |
Central government |  | 12.1 | 16.2 | 20.1 | 22.5 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Germany | Total tax wedge |  | 44.4 | 48.3 | 49.5 | 50.2 |
Employer SSC |  | 20.0 | 20.0 | 18.0 | 15.6 |
All-in |  | 33.3 | 38.0 | 40.4 | 42.5 |
Employee SSC |  | 20.3 | 20.3 | 18.3 | 15.9 |
Combined central and sub-central government |  | 13.0 | 17.7 | 22.1 | 26.6 |
Central government |  | 13.0 | 17.7 | 22.1 | 26.6 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Greece | Total tax wedge |  | 32.5 | 37.1 | 39.9 | 42.2 |
Employer SSC |  | 22.4 | 22.4 | 22.4 | 22.4 |
All-in |  | 17.3 | 23.0 | 26.5 | 29.2 |
Employee SSC |  | 14.0 | 14.0 | 14.0 | 14.0 |
Combined central and sub-central government |  | 3.4 | 9.0 | 12.5 | 15.2 |
Central government |  | 3.4 | 9.0 | 12.5 | 15.2 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Hungary | Total tax wedge |  | 41.2 | 41.2 | 41.2 | 41.2 |
Employer SSC |  | 13.0 | 13.0 | 13.0 | 13.0 |
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 |  | 28.7 | 32.5 | 35.2 | 37.8 |
Employer SSC |  | 6.4 | 6.4 | 6.4 | 6.4 |
All-in |  | 24.1 | 28.2 | 31.1 | 33.8 |
Employee SSC |  | 0.2 | 0.1 | 0.1 | 0.1 |
Combined central and sub-central government |  | 24.0 | 28.1 | 31.0 | 33.7 |
Central government |  | 10.1 | 14.2 | 17.1 | 19.9 |
Sub-central government |  | 13.9 | 13.9 | 13.9 | 13.9 |
Ireland | Total tax wedge |  | 25.5 | 34.7 | 39.5 | 43.0 |
Employer SSC |  | 11.1 | 11.1 | 11.1 | 11.1 |
All-in |  | 17.3 | 27.5 | 32.8 | 36.7 |
Employee SSC |  | 4.0 | 4.0 | 4.0 | 4.0 |
Combined central and sub-central government |  | 13.3 | 23.5 | 28.8 | 32.7 |
Central government |  | 13.3 | 23.5 | 28.8 | 32.7 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Israel | Total tax wedge |  | 16.9 | 23.6 | 29.2 | 33.4 |
Employer SSC |  | 4.9 | 5.8 | 6.3 | 6.5 |
All-in |  | 12.8 | 19.1 | 24.8 | 29.1 |
Employee SSC |  | 6.4 | 8.3 | 9.2 | 9.8 |
Combined central and sub-central government |  | 6.4 | 10.9 | 15.6 | 19.3 |
Central government |  | 6.4 | 10.9 | 15.6 | 19.3 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Italy | Total tax wedge |  | 40.1 | 45.9 | 51.2 | 53.8 |
Employer SSC |  | 31.6 | 31.6 | 31.6 | 31.6 |
All-in |  | 21.2 | 28.8 | 35.8 | 39.3 |
Employee SSC |  | 8.7 | 8.7 | 9.5 | 9.5 |
Combined central and sub-central government |  | 12.5 | 20.1 | 26.3 | 29.8 |
Central government |  | 10.1 | 17.7 | 23.0 | 26.4 |
Sub-central government |  | 2.4 | 2.4 | 3.3 | 3.4 |
Japan | Total tax wedge |  | 31.2 | 32.6 | 34.3 | 35.6 |
Employer SSC |  | 15.4 | 15.4 | 15.4 | 14.5 |
All-in |  | 20.6 | 22.3 | 24.2 | 26.3 |
Employee SSC |  | 14.5 | 14.5 | 14.5 | 13.6 |
Combined central and sub-central government |  | 6.2 | 7.9 | 9.7 | 12.7 |
Central government |  | 2.0 | 2.9 | 4.4 | 6.8 |
Sub-central government |  | 4.2 | 4.9 | 5.4 | 5.9 |
Korea | Total tax wedge |  | 21.1 | 24.2 | 25.7 | 27.3 |
Employer SSC |  | 11.0 | 11.0 | 10.9 | 10.0 |
All-in |  | 12.4 | 15.8 | 17.6 | 20.0 |
Employee SSC |  | 9.3 | 9.3 | 9.2 | 8.3 |
Combined central and sub-central government |  | 3.2 | 6.6 | 8.5 | 11.8 |
Central government |  | 2.9 | 6.0 | 7.7 | 10.7 |
Sub-central government |  | 0.3 | 0.6 | 0.8 | 1.1 |
Latvia | Total tax wedge |  | 37.2 | 40.6 | 42.3 | 42.8 |
Employer SSC |  | 23.6 | 23.6 | 23.6 | 23.6 |
All-in |  | 22.4 | 26.5 | 28.7 | 29.3 |
Employee SSC |  | 10.5 | 10.5 | 10.5 | 10.5 |
Combined central and sub-central government |  | 11.9 | 16.0 | 18.2 | 18.8 |
Central government |  | 11.9 | 16.0 | 18.2 | 18.8 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Lithuania | Total tax wedge |  | 33.8 | 38.2 | 39.7 | 40.6 |
Employer SSC |  | 1.8 | 1.8 | 1.8 | 1.8 |
All-in |  | 32.6 | 37.1 | 38.6 | 39.5 |
Employee SSC |  | 19.5 | 19.5 | 19.5 | 19.5 |
Combined central and sub-central government |  | 13.1 | 17.6 | 19.1 | 20.0 |
Central government |  | 13.1 | 17.6 | 19.1 | 20.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Luxembourg | Total tax wedge |  | 32.2 | 40.4 | 44.7 | 47.0 |
Employer SSC |  | 13.8 | 13.8 | 13.8 | 13.8 |
All-in |  | 22.8 | 32.1 | 37.0 | 39.7 |
Employee SSC |  | 12.2 | 12.3 | 12.3 | 12.4 |
Combined central and sub-central government |  | 10.6 | 19.8 | 24.6 | 27.3 |
Central government |  | 10.6 | 19.8 | 24.6 | 27.3 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Mexico | Total tax wedge |  | 19.4 | 20.4 | 22.2 | 23.4 |
Employer SSC |  | 13.4 | 11.5 | 10.5 | 9.9 |
All-in |  | 8.6 | 11.3 | 14.0 | 15.8 |
Employee SSC |  | 1.3 | 1.4 | 1.4 | 1.5 |
Combined central and sub-central government |  | 7.4 | 9.9 | 12.6 | 14.3 |
Central government |  | 7.4 | 9.9 | 12.6 | 14.3 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Netherlands | Total tax wedge |  | 27.9 | 35.5 | 38.4 | 40.8 |
Employer SSC |  | 12.1 | 12.0 | 9.9 | 7.9 |
All-in |  | 19.1 | 27.7 | 32.3 | 36.1 |
Employee SSC |  | 13.4 | 11.7 | 10.7 | 9.3 |
Combined central and sub-central government |  | 5.7 | 16.1 | 21.6 | 26.8 |
Central government |  | 5.7 | 16.1 | 21.6 | 26.8 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
New Zealand | Total tax wedge |  | 15.4 | 20.1 | 23.3 | 25.3 |
Employer SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
All-in |  | 15.4 | 20.1 | 23.3 | 25.3 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 15.4 | 20.1 | 23.3 | 25.3 |
Central government |  | 15.4 | 20.1 | 23.3 | 25.3 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Norway | Total tax wedge |  | 32.4 | 35.7 | 39.2 | 41.7 |
Employer SSC |  | 13.0 | 13.0 | 13.0 | 13.0 |
All-in |  | 23.6 | 27.3 | 31.3 | 34.2 |
Employee SSC |  | 8.0 | 8.0 | 8.0 | 8.0 |
Combined central and sub-central government |  | 15.6 | 19.3 | 23.3 | 26.2 |
Central government |  | 7.3 | 9.4 | 12.5 | 14.8 |
Sub-central government |  | 8.3 | 10.0 | 10.8 | 11.3 |
Poland | Total tax wedge |  | 31.3 | 33.6 | 34.8 | 35.5 |
Employer SSC |  | 16.4 | 16.4 | 16.4 | 16.4 |
All-in |  | 20.1 | 22.8 | 24.1 | 24.9 |
Employee SSC |  | 17.8 | 17.8 | 17.8 | 17.8 |
Combined central and sub-central government |  | 2.3 | 4.9 | 6.3 | 7.1 |
Central government |  | 2.3 | 4.9 | 6.3 | 7.1 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Portugal | Total tax wedge |  | 38.0 | 41.9 | 45.1 | 47.7 |
Employer SSC |  | 23.8 | 23.8 | 23.8 | 23.8 |
All-in |  | 23.3 | 28.1 | 32.1 | 35.3 |
Employee SSC |  | 11.0 | 11.0 | 11.0 | 11.0 |
Combined central and sub-central government |  | 12.3 | 17.1 | 21.1 | 24.3 |
Central government |  | 12.3 | 17.1 | 21.1 | 24.3 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Slovak Republic | Total tax wedge |  | 39.5 | 41.6 | 42.7 | 43.6 |
Employer SSC |  | 29.7 | 29.7 | 29.7 | 29.7 |
All-in |  | 21.5 | 24.3 | 25.6 | 26.9 |
Employee SSC |  | 13.4 | 13.4 | 13.4 | 13.4 |
Combined central and sub-central government |  | 8.1 | 10.9 | 12.2 | 13.5 |
Central government |  | 8.1 | 10.9 | 12.2 | 13.5 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Slovenia | Total tax wedge |  | 39.7 | 42.8 | 44.7 | 45.8 |
Employer SSC |  | 16.1 | 16.1 | 16.1 | 16.1 |
All-in |  | 30.0 | 33.6 | 35.8 | 37.1 |
Employee SSC |  | 22.1 | 22.1 | 22.1 | 22.1 |
Combined central and sub-central government |  | 7.9 | 11.5 | 13.7 | 15.0 |
Central government |  | 7.9 | 11.5 | 13.7 | 15.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Spain | Total tax wedge |  | 36.0 | 39.5 | 41.6 | 44.0 |
Employer SSC |  | 29.9 | 29.9 | 29.9 | 29.9 |
All-in |  | 16.9 | 21.4 | 24.2 | 27.2 |
Employee SSC |  | 6.4 | 6.4 | 6.4 | 6.4 |
Combined central and sub-central government |  | 10.5 | 15.0 | 17.8 | 20.9 |
Central government |  | 5.6 | 7.9 | 9.4 | 10.9 |
Sub-central government |  | 5.0 | 7.1 | 8.4 | 10.0 |
Sweden | Total tax wedge |  | 39.5 | 42.4 | 46.3 | 50.3 |
Employer SSC |  | 31.4 | 31.4 | 31.4 | 31.4 |
All-in |  | 20.5 | 24.3 | 29.4 | 34.7 |
Employee SSC |  | 7.0 | 7.0 | 6.1 | 4.9 |
Combined central and sub-central government |  | 13.5 | 17.3 | 23.3 | 29.8 |
Central government |  | -16.9 | -14.0 | -8.2 | -1.9 |
Sub-central government |  | 30.4 | 31.3 | 31.5 | 31.7 |
Switzerland | Total tax wedge |  | 20.4 | 23.4 | 25.9 | 28.0 |
Employer SSC |  | 6.4 | 6.4 | 6.4 | 6.3 |
All-in |  | 15.3 | 18.5 | 21.1 | 23.5 |
Employee SSC |  | 6.4 | 6.4 | 6.4 | 6.3 |
Combined central and sub-central government |  | 8.9 | 12.1 | 14.7 | 17.1 |
Central government |  | 0.9 | 1.8 | 2.8 | 3.9 |
Sub-central government |  | 8.0 | 10.3 | 11.9 | 13.3 |
Türkiye | Total tax wedge |  | 32.0 | 37.2 | 39.9 | 41.5 |
Employer SSC |  | 17.5 | 17.5 | 17.5 | 17.5 |
All-in |  | 20.1 | 26.2 | 29.3 | 31.2 |
Employee SSC |  | 15.0 | 15.0 | 15.0 | 15.0 |
Combined central and sub-central government |  | 5.1 | 11.2 | 14.3 | 16.2 |
Central government |  | 5.1 | 11.2 | 14.3 | 16.2 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
United Kingdom | Total tax wedge |  | 26.6 | 31.5 | 35.3 | 38.4 |
Employer SSC |  | 10.1 | 11.6 | 12.3 | 12.8 |
All-in |  | 19.2 | 23.6 | 27.4 | 30.5 |
Employee SSC |  | 7.6 | 9.3 | 8.7 | 7.5 |
Combined central and sub-central government |  | 11.5 | 14.3 | 18.7 | 23.0 |
Central government |  | 11.5 | 14.3 | 18.7 | 23.0 |
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 |