Employer cost by country: what your salary costs before you see any of it

ONSS global basic 25.00% (19.88 base plus 5.12 wage moderation) on full gross, UNCAPPED, since no plafond exists in Belgian social security. Plus FFE 0.34%, FFE special 0.10%, asbestos 0.01%, risk groups 0.10%, special AT 0.02%, and a mandatory private work-accident policy.

Also excluded: white-collar double holiday pay, about EUR 9,970: a mandatory wage cost rather than a contribution; the annual-vacation contribution, which is blue-collar only.

ONSS / RSZ, 2026/2 instructions · confidence high

IVS 23.81% capped at the massimale EUR 122,295 (post-1995 entrant), minor contributions 5.77% uncapped (NASpI, CUAF, CIGS, Fondo garanzia TFR, malattia, maternita, on the large-firm CIGS variant), INAIL office class 0.40%.

Left out under the own-account rule: TFR, about 6.91%: deferred wages owed to the employee.

Also excluded: a pre-1996 entrant has no massimale and would run about 30.0%.

INPS, Circolare 6/2026 · confidence high

TyEL employer 17.10% (the 24.40% average less the 7.30% employee share), unemployment lower tier 0.31%, health 1.91%, accident average 0.51%, group life 0.06%. All uncapped.

Also excluded: the upper-tier unemployment rate of 1.23% applies above a payroll threshold this scenario cannot assert; an all-high reading would run 21.5%.

Finnish Centre for Pensions (ETK) · confidence high

TSU 23.75% uncapped, charged on the 13th and 14th months too, plus a work-accident office policy at 1.0% with stamp duty and INEM on the premium, plus FAT 0.15%. FCT and FGCT ceased for 2026.

Also excluded: training and occupational-medicine duties: real costs, not contributions.

Caveat: the work-accident rate carries judgment latitude; a 0.5% policy would give 24.4% instead of 25.0%.

Codigo dos Regimes Contributivos, art. 53 (global contribution rate) · confidence high

maladie 13%, CSA 0.3%, vieillesse plafonnee 8.55% to 1 PASS and deplafonnee 2.11%, allocations familiales 5.25%, chomage 4.00%, AGS 0.25%, FNAL, AT/MP bureau class 0.70%, AGIRC-ARRCO T1 4.72% and T2 12.95%, CEG, CET, APEC, plus the formation 0.55% and apprentissage 0.68% payroll taxes. PASS 2026 is EUR 48,060, so this gross is 2.70 PASS.

Also excluded: cadre prevoyance 1.5% T1 and the employer half of the mutuelle: insurer-paid benefit premiums, not contributions; large-employer additions (FNAL 0.5% uncapped, formation 1%, versement mobilite Paris 3.20%, roughly 4pp more): the conservative call here is the small-employer set.

URSSAF · confidence high

arbetsgivaravgifter 31.42% for 2026, UNCAPPED, at the full rate for anyone born 1959 or later. The component mix changed for 2026; the total did not.

Also excluded: ITP1, TGL and TFA: collectively bargained rather than statutory. ITP1 alone would add roughly SEK 260,000 to 270,000 at this salary..

Skatteverket · confidence high

employer halves at the 2026 ceilings: pension 9.3% and unemployment 1.3% capped at the BBG of EUR 101,400; health 7.3% plus half the 2.9% average Zusatzbeitrag and care 1.8% capped at EUR 69,750; U2 0.44% and U3 0.15% to the pension BBG; DGUV accident at the published cross-industry average of 1.09% on full gross. The marginal employer rate at this gross is ZERO on every statutory branch; only the DGUV average rides the top.

Also excluded: U1: mandatory only at 30 or fewer employees.

Caveat: the U2 rate varies 0.20 to 0.69% by Kasse and the DGUV figure is a cross-industry average rather than a sector rate.

Deutsche Rentenversicherung / GKV-Spitzenverband · confidence high

social insurance on a base capped at EUR 96,990 (the 14-payment Hoechstbeitragsgrundlage): pension 12.55%, health 3.78%, accident 1.10%, unemployment 2.95%, IESG 0.10%, plus Vienna WBF 0.75%. Uncapped on full gross: DB/FLAF 3.70%, DZ Vienna 0.36%, Kommunalsteuer 3.00%, plus the flat Vienna U-Bahn-Steuer.

Left out under the own-account rule: Abfertigung Neu 1.53% (BMSVG): the funded analogue of Italy's TFR, so it gets the same treatment.

Oesterreichische Gesundheitskasse (OeGK) · confidence high

emerytalne 9.76% and rentowe 6.5% capped at the 30x limit of PLN 282,600; uncapped: wypadkowe 1.67% (the small-employer flat rate, which is the conservative call), Fundusz Pracy plus FS 2.45%, FGSP 0.10%.

Left out under the own-account rule: PPK: the employee can opt out, and it is an own-account scheme either way.

Zaklad Ubezpieczen Spolecznych (ZUS) · confidence high

on a base capped at EUR 61,214.40 a year: contingencias comunes 23.6%, desempleo 5.5%, FOGASA 0.2%, formacion 0.6%, MEI employer 0.75%, AT/EP office class 1.5%. Then the cuota de solidaridad on the excess over the cap, at the 2026 stepped employer rates of 0.96, 1.04 and 1.22% by band. Caps bite hard: 32.15pp of nominal rates apply to under half the gross.

BOE, Orden PJC/297/2026 · confidence high

Awf laag 2.74%, Aof laag 6.27%, Wko 0.50%, Whk sector 44 at 0.94%, and the Zvw employer levy 6.10%. Every one of them stops at the maximumpremieloon of EUR 79,409, so the marginal employer cost above that is zero.

Also excluded: no statutory sector pension fund applies to ICT; an Aof hoog plus average Whk employer would run 11.3% instead of 10.1%.

Caveat: the 8% vakantiegeld sits inside the gross figure, not on top of it.

Belastingdienst, percentages inkomensafhankelijke bijdrage Zvw; Staatscourant 2025, 42324 · confidence high

employer PRSI class A1 at 11.25% from January to September 2026 and 11.40% from October to December, uncapped, with the National Training Fund levy inside the headline rate.

Left out under the own-account rule: MyFutureFund auto-enrolment 1.5% on earnings to EUR 80,000, EUR 1,200 at this salary.

Department of Social Protection, PRSI contribution rates SW 14 · confidence high

social security 24.8% capped at CZK 2,350,416 (48x the average wage), health insurance 9% UNCAPPED since the ceiling was repealed, accident liability 0.42% office class uncapped. The 9.42% uncapped tail keeps charging past the social-security cap.

Czech Social Security Administration (CSSZ) · confidence high

arbeidsgiveravgift sone I at 14.1% on gross, plus 14.1% on the OTP premium itself, plus a yrkesskade office policy. The extra 5% AGA band was abolished from 2025.

Left out under the own-account rule: OTP employer minimum 2%, about NOK 28,480: it lands in the employee's own pension account.

Also excluded: AFP and finansskatt: sector-specific.

Skatteetaten · confidence high

contributia asiguratorie pentru munca (CAM) at 2.25% on full gross, uncapped. That is the entire employer side: CAS 25% and CASS 10% moved to the employee in 2018.

Also excluded: the disability fund: only at 50 or more staff.

Codul fiscal, art. 220^3 · confidence high

sotsiaalmaks 33% uncapped, plus employer unemployment insurance 0.8% uncapped (rate fixed 2025 to 2028). No separate work-accident scheme exists.

Estonian Tax and Customs Board (EMTA) · confidence high

Class 1 secondary National Insurance at 15% on earnings above GBP 5,000 a year, with no upper ceiling. Identical in 2025/26 and 2026/27.

Left out under the own-account rule: auto-enrolment employer minimum 3%, about GBP 1,321 band-capped: it goes to the employee's own pension pot and the employee can opt out.

Also excluded: apprenticeship levy 0.5%: only bites on a paybill over GBP 3M, which a single-employee scenario cannot assert.

HMRC · confidence high

National Insurance employer leg on a two-tier schedule: 4.51% up to ILS 7,703 a month and 7.60% from there to the ILS 51,910 monthly ceiling, which this salary sits below. There is no employer leg on health insurance.

Left out under the own-account rule: mandatory pension 6.5% and severance 6% (8.33% under section 14), on wage capped at the average wage of ILS 13,769 a month.

Also excluded: keren hishtalmut: not universally mandatory.

Bituach Leumi (National Insurance Institute) · confidence high

QPP 6.30% (CAD 4,479) and QPP2 (416), EI at the reduced Quebec rate (1,254), QPIP 0.602% (620), Fonds des services de sante 1.65% uncapped (3,465), CNT 0.06% (62), CNESST unit 65110 at 0.31% on the CAD 103,000 maximum (319).

Also excluded: WSDRF 1%: only above a CAD 2M payroll; the FSS rate rises to 4.26% at a CAD 7.8M payroll, which would take the total to 7.66%.

Caveat: the CNESST unit rate is from the 2025 table.

Revenu Quebec; Retraite Quebec; CNESST · confidence high

Kyokai Kenpo Tokyo FY2026 health 4.925%, kaigo 0.81% (age 40 or over assumed) and shienkin 0.115% on the JPY 1,390,000 monthly standard-remuneration cap; pension 9.15% and kyoshutsukin 0.36% on the JPY 650,000 cap; employment insurance 0.85%, rosai code 94 at 0.3% and asbestos 0.002% on full gross. The MARGINAL employer rate here is 1.15%.

Also excluded: the disability levy and the Tokyo jigyoshozei: 100 or more staff.

Japan Health Insurance Association (Kyokai Kenpo), Tokyo FY2026 table · confidence high

szocialis hozzajarulasi ado (szocho) at 13% on full gross, uncapped. That is the whole employer side.

Also excluded: szakkepzesi hozzajarulas: abolished in 2022; rehabilitation contribution: only above 25 staff.

Nemzeti Ado- es Vamhivatal (NAV) · confidence high

all flat kroner amounts, salary-invariant: ATP employer DKK 2,376, AUB 2,821, AES including arbejdsskadeafgift 457 (office class), Barsel.dk 2,200, FIB 328, plus a private work-accident policy at about DKK 3,000.

Left out under the own-account rule: ATP is INCLUDED rather than excluded: it is a statutory collective annuity scheme with no individual investment choice, and at about 0.25% of this gross it is immaterial either way.

Caveat: the private work-accident premium is an estimate at the top of the office band, per the conservative rule.

Virk, Samlet Betaling 2026 satser · confidence high

CPP (CAD 4,230), CPP2 (416), EI at 1.4x the employee rate (1,572), WSIB Class L at 0.18% on the CAD 121,700 maximum (219).

Also excluded: Ontario Employer Health Tax 1.95%: only above a CAD 1M payroll.

Caveat: WSIB coverage for a tech employer is by application rather than automatic.

Canada Revenue Agency; WSIB Ontario · confidence high

National Pension 4.75% on the KRW 6,370,000 (January to June) and 6,590,000 (July to December) monthly caps; health 3.595% plus long-term care at 13.14% of it; employment insurance 0.9% plus the 0.25% stability levy at the smallest employer tier; industrial accident class 907 at 0.6% plus commuting 0.06%; wage-claim guarantee 0.09%. The MARGINAL employer rate here is 5.97%.

Left out under the own-account rule: the statutory retirement benefit, 8.33%, about KRW 18.0M: counting it would take the employer side to 16.0%.

Also excluded: asbestos and disability levies: employer-size gated.

National Pension Service; Ministry of Health and Welfare · confidence high

CPP (CAD 4,230), CPP2 (416), EI at 1.4x the employee rate (1,572), WorkSafeBC classification unit 763007 at 0.15% on the CAD 127,500 maximum (191).

Also excluded: BC Employer Health Tax 1.95%: only above a CAD 1.5M payroll.

Canada Revenue Agency; WorkSafeBC · confidence high

the federal layer of CHF 7,986 (AHV/IV/EO 5.3% uncapped, ALV 1.1% to CHF 148,200, UVG BU office 0.2%), plus Geneva allocations familiales 2.22%, maternity 0.029%, CPE 0.07%, LFP smallest tier 0.082%, and the OCAS administration fee at its 5% ceiling.

Left out under the own-account rule: BVG employer minimum CHF 3,213, about 2.66%: occupational pension in the employee's own vested benefits.

Also excluded: NBU: employee-side.

Caveat: rates are high confidence, the cantonal administration fee medium.

OCAS Geneve · confidence high

EPS 8.33%, EDLI 0.5% and EPF administration 0.5%, all on the INR 15,000 monthly wage ceiling rather than actual pay, plus the Karnataka Labour Welfare Fund. ESI does not apply above INR 21,000 a month.

Left out under the own-account rule: EPF employer 3.67% on the INR 15,000 ceiling; gratuity 4.81%: a deferred wage.

Caveat: rates are high confidence; the EPS-member case is a medium-confidence assumption.

EPFO · confidence high

icare workers insurance classification 783400 at 0.218% on salary plus super, and the dust diseases levy at 0.004%. FY2026-27 rates.

Left out under the own-account rule: superannuation guarantee 12%, AUD 25,560: counting it would take the employer side to 12.25%.

Also excluded: NSW payroll tax 5.45%: only above a AUD 1.2M payroll.

icare NSW · confidence high

Social Security 6.2% to the 2026 wage base of USD 184,500, so the cap does not bind here; Medicare 1.45% uncapped; FUTA net 0.6% on the first USD 7,000; Texas SUI new-employer rate 2.7% on the first USD 9,000.

Also excluded: workers compensation: not mandatory for Texas private employers.

Caveat: the Texas SUI new-employer rate is higher than the experienced-employer average, which is the conservative call. Austin is the only US jurisdiction in this dataset: state unemployment rates, state disability levies and workers-comp mandates all differ by state.

IRS Publication 15 (2026); Texas Workforce Commission · confidence high

AHV/IV/EO 5.3% uncapped, ALV 1.1% to CHF 148,200, UVG BU office class 0.2%, Zurich family allowances 1.025%, plus the SVA administration fee at 3.25% of the AHV contribution.

Left out under the own-account rule: BVG employer minimum CHF 3,213, about 2.66%.

Also excluded: NBU: employee-side.

SVA Zurich · confidence high

labour insurance at 70% of 11.5% and employment insurance at 70% of 1.0% on the TWD 45,800 insured-salary cap; occupational accident on the TWD 72,800 cap; NHI 5.17% x 60% x 1.56 on the TWD 313,000 cap, plus the 2.11% supplementary levy on the TWD 90,500 excess; arrears fund 0.025%. The MARGINAL employer rate here is 2.11%.

Left out under the own-account rule: Labor Pension 6% on the TWD 150,000 grade, TWD 108,000: counting it would take the employer side to 7.5%.

Also excluded: employee welfare fund and the disability quota: employer-size gated.

Bureau of Labor Insurance; National Health Insurance Administration · confidence high

the Skills Development Levy alone: 0.25% on the first SGD 4,500 of monthly wages, capped at SGD 11.25 a month.

Left out under the own-account rule: CPF employer 17% on ordinary wages capped at SGD 8,000 a month, SGD 16,320, which is 8.5% of this gross.

Also excluded: the foreign worker levy does not apply to a citizen or permanent resident; work injury compensation insurance is not mandatory for non-manual work above SGD 2,600 a month.

CPF Board, Skills Development Levy · confidence high

there is no payroll tax and no treasury levy. The only compulsory employer payment is an Employees' Compensation policy, priced here at a broker office band of 0.5% plus the 5.8% and 0.1% levies on the premium. No statutory rate is published, so a stricter reading of statutory-only would put this row at zero.

Left out under the own-account rule: MPF employer 5% capped at HKD 1,500 a month, about 1.5%.

Caveat: the only estimated total in this dataset. High confidence that no treasury levy exists, low to medium on the insurance number.

Hong Kong Labour Department, employees' compensation insurance · confidence low-medium

none. There is no statutory employer contribution for a non-GCC national. GPSSA at 15% covers UAE nationals only, and the ILOE unemployment scheme is paid by the employee.

Left out under the own-account rule: end-of-service gratuity, about 5.83%, which is owed to the employee.

Also excluded: DHA health cover is mandatory and employer-borne but carries no published rate, so it is unpriced here; the MOHRE work-permit fee is tiered by employer classification.

GPSSA; UAE Federal Decree-Law 33/2021 · confidence high