| 1 | 🇫🇷France | ~42.5%↗ | ~40-45% of gross (midpoint ~42.5%) for mid-to-senior roles; substantially reduced near the minimum wage via the reduction generale↗ | Oct 29, 2026 |
| 2 | 🇸🇰Slovakia | ~36.2%↗ | ~36.2%: social security 24.4% (capped at EUR 16,764/month base) + accident insurance 0.8% (uncapped) + health insurance 11% (uncapped)↗ | Oct 29, 2026 |
| 3 | 🇧🇷Brazil | ~36%↗ | ~34-37% (employer INSS 20% with no cap, FGTS 8%, work-accident RAT 1-3%, plus 5.8% third-party contributions: salário-educação, INCRA and Sistema S, 4.5% for some office and service activities)↗ | Nov 2, 2026 |
| 4 | 🇧🇾Belarus | ~34%↗ | 34% (Social Protection Fund: pension 28% + social insurance 6%) plus work-injury insurance at a rate set by risk class↗ | Oct 29, 2026 |
| 5 | 🇨🇿Czechia | ~33.8%↗ | 33.8% (social security 24.8% + health insurance 9%). Social-security base capped at 48x average monthly wage (CZK 2,350,416 for 2026); health insurance has no cap↗ | Oct 29, 2026 |
| 5 | 🇪🇪Estonia | ~33.8%↗ | 33.8%: social tax 33% (20% pension + 13% health) + unemployment insurance 0.8%; no ceiling↗ | Oct 29, 2026 |
| 7 | 🇨🇳China | ~33%↗ | ~26-40% including the housing fund. Social insurance employer portion (pension 16%, medical/maternity 6.85-9.8%, unemployment 0.5-0.8%, work-injury 0.2-1.9%) is ~23.85-28.2% depending on city (e.g. Shanghai 25.7-27.4%, Beijing 26.5-28.2%), plus a housing fund of ~5-12%. Bases capped at 300% of local average wage↗ | Oct 29, 2026 |
| 8 | 🇲🇨Monaco | ~31.9%↗ | ~31.9% for a salary under EUR 4,067/month (CCSS 13.45% + CAR pension 8.39% + unemployment 4.00% + CMRC complementary pension 6.01%, the employer's 60% of 10.02%); the CMRC share rises on the slice above EUR 4,067↗ | Oct 29, 2026 |
| 9 | 🇸🇪Sweden | ~31.42%↗ | 31.42% full employer social fees (arbetsgivaravgifter) for 2026: pension 10.21%, health 3.55%, parental 2.00%, general payroll tax 12.62%, and more↗ | Oct 29, 2026 |
| 10 | 🇪🇸Spain | ~31%↗ | ~30-31% of gross (fixed 29.9%: common contingencies 23.6%, unemployment 5.5%, FOGASA 0.2%, training 0.6%) plus ~1-3.5% professional contingencies and MEI↗ | Oct 29, 2026 |
| 11 | 🇨🇴Colombia | ~30%↗ | ~30% of the contributory base (health 8.5%, pension 12%, professional risk ~0.5-7%, plus parafiscal ICBF/SENA/family compensation ~9%); about 17% for employees earning under ten minimum monthly wages, for whom the employer health contribution (and SENA/ICBF) does not apply↗ | Oct 29, 2026 |
| 11 | 🇮🇹Italy | ~30%↗ | ~30% (INPS pension/social insurance + INAIL), varying by sector, role and employer size↗ | Oct 29, 2026 |
| 11 | 🇷🇺Russia | ~30%↗ | 30% unified social insurance contribution on the portion of annual salary up to RUB 2,979,000 (2026), then 15.1% above it; plus accident insurance 0.2%-8.5% by industry risk class↗ | Oct 29, 2026 |
| 14 | 🇧🇪Belgium | ~27%↗ | ~27% employer share of social security on gross compensation (basic contribution 24.92%; since July 2025 none on quarterly pay above a ceiling, EUR 88,434 from July 2026)↗ | Oct 29, 2026 |
| 14 | 🇲🇽Mexico | ~27%↗ | ~25-29% statutory (IMSS social security and SAR retirement ~17-20% of the contribution salary, INFONAVIT housing 5%, state payroll tax ISN ~3%, 4% in Mexico City); the aguinaldo and vacation premium come on top↗ | Nov 2, 2026 |
| 16 | 🇨🇷Costa Rica | ~26.83%↗ | ~26.83% total employer CCSS payroll burden (2026): includes health/maternity (SEM), disability-old-age-death (IVM, 5.58% employer), plus mandatory charges to Banco Popular, INA, IMAS, FODESAF and Asignaciones Familiares. Was 26.67% in 2025.↗ | Oct 29, 2026 |
| 17 | 🇦🇷Argentina | ~26.4%↗ | 26.4% for companies mainly in services or large trade (above regulated sales thresholds), or 24% for all other companies; a fixed monthly amount per employee (ARS 7,003.68) is exempt from the base↗ | Oct 29, 2026 |
| 18 | 🇲🇩Moldova | ~24%↗ | 24% (social security, private sector)↗ | Oct 29, 2026 |
| 19 | 🇵🇹Portugal | ~23.75%↗ | 23.75% Social Security (general regime) on gross remuneration, no ceiling↗ | Oct 29, 2026 |
| 19 | 🇹🇷Turkey | ~23.75%↗ | 23.75% (social security 21.75% + unemployment insurance 2%, SGK 2026 table); the Treasury premium incentive lowers it by 2 points for eligible private employers in 2026 (21.75%) and by 5 points in manufacturing to 31 Dec 2026 (18.75%). Contributions capped at TRY 297,270/month earnings (from 1 Jan 2026)↗ | Oct 29, 2026 |
| 21 | 🇱🇻Latvia | ~23.59%↗ | 23.59% mandatory State Social Insurance Contribution (employer share); income cap of EUR 105,300/year, above which a solidarity tax applies↗ | Oct 29, 2026 |
| 22 | 🇦🇿Azerbaijan | ~22%↗ | 22% (oil/gas and public sector); non-oil private sector 15% on salary above AZN 200 (+AZN 44) plus 0.5% unemployment and 2% medical↗ | Oct 29, 2026 |
| 22 | 🇺🇦Ukraine | ~22%↗ | 22% Unified Social Contribution (USC), a single employer-only payroll levy (no employee share); base capped per person per month at 15x the minimum wage (UAH 129,705 from Jan 2026)↗ | Oct 29, 2026 |
| 24 | 🇬🇷Greece | ~21.79%↗ | 21.79% employer (of a 35.16% combined rate). Monthly contribution cap for the primary fund (EFKA) is EUR 7,761.94 from 1 January 2026↗ | Oct 29, 2026 |
| 25 | 🇳🇮Nicaragua | ~21.5%↗ | 21.5% (INSS, employers with fewer than 50 employees; 22.5% from 50 employees)↗ | Oct 29, 2026 |
| 25 | 🇻🇳Vietnam | ~21.5%↗ | ~21.5% for local employees (social insurance 17.5% + health 3% + unemployment 1%); ~20.5% for foreign employees (exempt from unemployment insurance)↗ | Oct 29, 2026 |
| 27 | 🇲🇦Morocco | ~21.1%↗ | ~21.1% employer CNSS: family allocation 6.40%, social/short+long-term allocation 8.98% (capped at MAD 6,000/month), professional training tax 1.60%, and mandatory medical care (AMO) 4.11%.↗ | Oct 29, 2026 |
| 28 | 🇩🇪Germany | ~21%↗ | ~21% core statutory (pension 9.3%, health ~8.75%, unemployment 1.3%, long-term care 1.8%); ~22-28% with accident insurance and U1/U2/U3 levies↗ | Oct 29, 2026 |
| 28 | 🇸🇳Senegal | ~21%↗ | ~21% nominal employer: IPRES retirement 8.4% (base capped at XOF 432,000/mo), family allowance 7% (cap XOF 63,000), work-injury/occupational disease 1-5% (cap XOF 63,000), plus health cover contributions; family and work-injury branches are borne exclusively by the employer.↗ | Oct 29, 2026 |
| 30 | 🇦🇹Austria | ~20.98%↗ | 20.98% social security (sickness 3.78%, unemployment 2.95%, pension 12.55%, accident 1.10%, misc 0.60%) up to a base of EUR 6,930/month, PLUS additional levies (Family Burdens Equalisation 3.7%, ~3% municipal payroll tax, employee-pension fund 1.53%, and others) taking the total near ~29%↗ | Oct 29, 2026 |
| 31 | 🇵🇱Poland | ~20.8%↗ | ~19.5-22.1% (pension & disability 16.26%, accident 0.67-3.33% (1.67% for up to nine employees and for foreign employers), Labour Fund and Solidarity Fund 2.45%, Guaranteed Benefits Fund 0.10%); midpoint ~20.8%↗ | Oct 29, 2026 |
| 32 | 🇨🇬Congo, Rep. | ~20.3%↗ | ~20.3% (family allowances 10.035% + old-age/invalidity/death 8% + work accident 2.25%)↗ | Oct 29, 2026 |
| 33 | 🇬🇦Gabon | ~20.1%↗ | 20.1% (family 8% + pension 5% + work injury 3% + health/medical 4.1%)↗ | Oct 29, 2026 |
| 34 | 🇳🇵Nepal | ~20%↗ | 20% (Social Security Fund, on basic salary; employee adds 11%)↗ | Oct 29, 2026 |
| 34 | 🇳🇱Netherlands | ~20%↗ | ~18-22% of gross (midpoint ~20%); unemployment (Awf), disability (Aof), return-to-work (Whk), childcare (Wko) and health (Zvw) contributions↗ | Oct 29, 2026 |
| 36 | 🇫🇮Finland | ~19.9%↗ | ~19.9% (employment pension TyEL average 17.10%, sickness insurance 1.91%, unemployment 0.31% up to EUR 2,509,500 of payroll then 1.23% on the excess, accident ~0.51%, group life ~0.06%)↗ | Oct 29, 2026 |
| 37 | 🇧🇬Bulgaria | ~19%↗ | 18.92%-19.62%: social security 14.12%-14.82% + health 4.8%; the range reflects the accident/occupational-illness fund (0.4%-1.1%) which only the employer pays↗ | Oct 29, 2026 |
| 37 | 🇱🇧Lebanon | ~19%↗ | NSSF employer contributions: sickness & maternity 8% + family allowances 6% + end-of-service indemnity 5% = ~19%↗ | Oct 29, 2026 |
| 37 | 🇲🇬Madagascar | ~19%↗ | ~19% (pension CNAPS 13% + health OSTIE 5% + training FNFP 1%)↗ | Oct 29, 2026 |
| 40 | 🇲🇱Mali | ~18.9%↗ | ~18.9-21.9% social security (INPS pension/family/injury 14.4-17.4% + health AMO 3.5% + ANPE employment levy 1%)↗ | Oct 29, 2026 |
| 41 | 🇪🇬Egypt | ~18.75%↗ | 18.75% of the total social-insurance salary; contributions apply within a salary band of EGP 2,700 (minimum) to EGP 16,700 (maximum) per month as of January 2026↗ | Oct 29, 2026 |
| 42 | 🇮🇱Israel | ~18.55%↗ | ~18.55% (employer National Insurance (Bituach Leumi) 4.51% on the first ILS 7,703/month and 7.6% between ILS 7,703 and the ILS 51,910/month ceiling, about 6.05% blended, plus the mandatory pension deposit of 6.5% and severance deposit of at least 6% of salary under the pension extension order); for resident employees, lower National Insurance rates for non-residents↗ | Oct 30, 2026 |
| 43 | 🇧🇭Bahrain | ~18%↗ | SIO employer contribution 18% for Bahraini nationals (pension + insurance), versus just 3% for expatriate employees (work-injury and unemployment only)↗ | Oct 29, 2026 |
| 44 | 🇮🇸Iceland | ~17.85%↗ | ~17.85% (social security charge (tryggingagjald) 6.35% on gross salary plus the mandatory pension fund contribution of 11.5% from the employer, against 4% from the employee)↗ | Oct 30, 2026 |
| 45 | 🇰🇿Kazakhstan | ~17.5%↗ | Employer-borne: social tax 6% + obligatory social insurance 5% + medical insurance (OMIC) 3% + obligatory employer pension contribution (OPPV) 3.5% in 2026 = ~17.5%; plus 5% for hazardous-condition roles↗ | Oct 29, 2026 |
| 45 | 🇹🇬Togo | ~17.5%↗ | 17.5% (pension 12.5% + family allowances 3% + work injury 2%)↗ | Oct 29, 2026 |
| 47 | 🇧🇴Bolivia | ~17.21%↗ | 17.21% (general); mining sector 19.51%↗ | Oct 29, 2026 |
| 48 | 🇸🇮Slovenia | ~17.1%↗ | 17.1%: pension/disability 8.85% + health 6.56% + injury-at-work 0.53% + parental 0.10% + unemployment 0.06% + long-term care 1% (added Jul 2025)↗ | Oct 29, 2026 |
| 49 | 🇹🇳Tunisia | ~17.07%↗ | 17.07% employer CNSS: 16.57% standard social security plus a new 0.5% Unemployment Insurance Fund contribution effective 1 January 2025.↗ | Oct 29, 2026 |
| 50 | 🇸🇬Singapore | ~17%↗ | ~17% employer CPF (employees aged 55 and under), for citizens and PRs ONLY; 0% for foreign employees on work passes; capped on Ordinary Wage up to S$8,000/mo from 2026↗ | Oct 29, 2026 |
| 51 | 🇦🇱Albania | ~16.7%↗ | 16.7% (social insurance 15% + health insurance 1.7%)↗ | Oct 29, 2026 |
| 52 | 🇭🇷Croatia | ~16.5%↗ | 16.5% health insurance, the only employer social contribution; the base (gross salary) is not capped↗ | Oct 29, 2026 |
| 52 | 🇵🇾Paraguay | ~16.5%↗ | 16.5% (IPS social security, commercial entities)↗ | Oct 29, 2026 |
| 54 | 🇧🇯Benin | ~16.4%↗ | ~16.4-19.4% (pension 6.4% + family allowances 9% + work injury 1-4%)↗ | Oct 29, 2026 |
| 55 | 🇩🇴Dominican Republic | ~16.39%↗ | ~16.39% employer: pension (AFP) 7.10%, family healthcare (SFS) 7.09%, labour-risk insurance 1.2% and technical-education levy (INFOTEP) 1% of salaries.↗ | Oct 29, 2026 |
| 56 | 🇸🇻El Salvador | ~16.25%↗ | ~16.25% (ISSS health 7.5% + pension AFP 8.75%)↗ | Oct 29, 2026 |
| 57 | 🇳🇴Norway | ~16.1%↗ | ~16.1% (employer national insurance contribution 14.1% of gross salary and taxable benefits at the standard rate, plus the mandatory occupational pension of at least 2% of salary up to 12G under the Mandatory Occupational Pension Act); lower national insurance rates apply in certain sparsely populated areas↗ | Oct 30, 2026 |
| 58 | 🇧🇫Burkina Faso | ~16%↗ | 16% (family allowances 6% + work injury 1.5% + pension 8.5%)↗ | Oct 29, 2026 |
| 58 | 🇨🇻Cabo Verde | ~16%↗ | 16% (INPS social security; employee 8.5%, total 24.5%)↗ | Oct 29, 2026 |
| 58 | 🇯🇵Japan | ~16%↗ | ~15.5-16.5% (employer half of social insurance: welfare pension 9.15%, health ~4.7-5.4% by prefecture (Tokyo 4.925%), employment insurance 0.85% from April 2026, long-term care 0.81% for ages 40-64, plus work-injury 0.25-8.8% by industry)↗ | Oct 29, 2026 |
| 58 | 🇬🇧United Kingdom | ~16%↗ | ~16% (employer NI 15% above £5,000 + ~3% auto-enrolment pension); approaches ~18% at higher salaries↗ | Oct 29, 2026 |
| 62 | 🇦🇩Andorra | ~15.5%↗ | 15.5% (CASS social security)↗ | Oct 29, 2026 |
| 63 | 🇨🇲Cameroon | ~15.45%↗ | ~15.45-18.7% (CNPS pension and family allowances 11.2% + occupational risk 1.75-5% + 2.5% Housing Loan and Employment Fund payroll levy)↗ | Oct 29, 2026 |
| 63 | 🇨🇮Cote d'Ivoire | ~15.45%↗ | ~15.45-18.45% (pension 7.7% + family allowances 5.75% + work injury 2-5%)↗ | Oct 29, 2026 |
| 65 | 🇨🇾Cyprus | ~15.4%↗ | ~15.4%: social insurance 8.8% + GHS/GESY 2.9% + social cohesion fund 2.0% + redundancy fund 1.2% + training development fund 0.5% (excludes 8% holiday fund, from which most employers are exempt)↗ | Oct 29, 2026 |
| 66 | 🇷🇸Serbia | ~15.15%↗ | 15.15%: pension and disability insurance 10% + health insurance 5.15%; no employer unemployment contribution↗ | Oct 29, 2026 |
| 67 | 🇱🇰Sri Lanka | ~15%↗ | EPF 12% (employer share) + ETF 3%, both paid entirely by the employer on total monthly earnings↗ | Oct 29, 2026 |
| 68 | 🇵🇦Panama | ~14.75%↗ | ~14.75% employer: social security (CSS) 13.25% (from 1 April 2025) plus educational insurance 1.50% on wages. A separate professional-risk premium (variable by risk class) also applies.↗ | Oct 29, 2026 |
| 69 | 🇴🇲Oman | ~14.5%↗ | PASI employer contribution 14.5% for Omani nationals (11% retirement/disability/death + 1% work-injury + 0.5% job-security + 1% maternity/paternity + 1% sick leave); for expatriates the employer pays 3% (work-injury, maternity, sick leave)↗ | Oct 29, 2026 |
| 69 | 🇵🇭Philippines | ~14.5%↗ | ~14.5% before ceilings (employer SSS 10% since January 2025 + PhilHealth 2.5% + Pag-IBIG 2%); the effective rate falls at higher salaries because of contribution ceilings (SSS P35,000 salary credit, PhilHealth P100,000, Pag-IBIG P10,000 a month)↗ | Oct 29, 2026 |
| 71 | 🇯🇴Jordan | ~14.25%↗ | Social Security Corporation employer contribution 14.25% (old-age/disability/death, work-injury, maternity, unemployment); employee pays 7.5%↗ | Oct 29, 2026 |
| 72 | 🇶🇦Qatar | ~14%↗ | Social insurance employer contribution 14% of basic salary plus social and housing allowances for Qatari nationals; employee pays 7%; GCC nationals contribute at the minimum rate of their home country↗ | Oct 29, 2026 |
| 72 | 🇹🇿Tanzania | ~14%↗ | ~14% net employer: NSSF pension 10% employer share (the statutory 20% is remitted by the employer, who may recover half from the employee) plus a Skills and Development Levy (SDL) of 3.5% of gross cash emoluments and the workers compensation fund tariff of 0.5%.↗ | Oct 29, 2026 |
| 74 | 🇲🇾Malaysia | ~13.95%↗ | ~13.95% for wages above MYR 5,000 up to MYR 6,000 (EPF 12% + SOCSO ~1.75% + EIS 0.2%), or ~14.95% at MYR 5,000 or below (EPF 13%); above MYR 6,000 the SOCSO (max ~MYR 104.15/month) and EIS (max ~MYR 11.90) amounts stop growing, so the share falls toward the 12% EPF rate↗ | Oct 29, 2026 |
| 75 | 🇱🇺Luxembourg | ~13.9%↗ | ~12.5%-15.3% (midpoint ~13.9%): pension 8.5% + health 2.80% + cash-benefit surcharge 0.25% + occupational health 0.14% + accident insurance 0.55%-0.98% (base 0.65%) + employers' mutual fund 0.23%-2.66% by class; base capped at EUR 13,518.68/month↗ | Oct 29, 2026 |
| 76 | 🇨🇩DR Congo | ~13%↗ | ~13% INSS (occupational risk 1.5% + pension 5% + family benefits 6.5%) plus INPP training 1-3% and ONEM 0.5%↗ | Oct 29, 2026 |
| 76 | 🇬🇭Ghana | ~13%↗ | 13% employer contribution to the mandatory SSNIT scheme (first-tier and second-tier combined), on top of the employee's 5.5%, for a total 18.5%.↗ | Oct 29, 2026 |
| 76 | 🇭🇺Hungary | ~13%↗ | 13% social contribution tax (szocho) on gross income, the sole employer social charge in 2026; no cap on the employer portion↗ | Oct 29, 2026 |
| 76 | 🇮🇳India | ~13%↗ | ~13% core (EPF 12% + EDLI 0.5% + EPFO admin charge 0.5% on basic+DA), plus 3.25% ESI for wages up to Rs.21,000/mo; total reaches ~15-25% with gratuity (~4.81%) and statutory bonus↗ | Oct 29, 2026 |
| 76 | 🇻🇪Venezuela | ~13%↗ | ~13% core (IVSS 9-11% + housing FAOV 2% + unemployment 2%), plus workplace-risk LOPCYMAT 0.75-10%↗ | Oct 29, 2026 |
| 81 | 🇮🇪Ireland | ~12.9%↗ | ~12.9% (employer PRSI Class A1 11.4% from 1 October 2026, 11.25% before, plus the 1.5% employer contribution to auto-enrolment (MyFutureFund) since 1 January 2026 for employees not in a workplace pension, on salary up to EUR 80,000)↗ | Oct 30, 2026 |
| 82 | 🇧🇧Barbados | ~12.75%↗ | 12.75% (National Insurance, on insurable earnings) plus 0.25% Resilience Fund↗ | Oct 29, 2026 |
| 83 | 🇬🇹Guatemala | ~12.67%↗ | 12.67% of monthly payroll to social security (IGSS), on top of the employee's ~4.83% contribution.↗ | Oct 29, 2026 |
| 84 | 🇺🇾Uruguay | ~12.63%↗ | 12.625% employer: retirement (BPS) 7.5%, health insurance (FONASA) 5.0%, Labour Restructuring Fund 0.1%, and Labour Credit Guarantee Fund 0.025%.↗ | Oct 29, 2026 |
| 85 | 🇯🇲Jamaica | ~12.5%↗ | ~12.5% (NIS 3% + NHT 3% + education tax 3.5% + HEART 3%)↗ | Oct 29, 2026 |
| 85 | 🇲🇳Mongolia | ~12.5%↗ | ~12.5-14.5% (pension 8.5% + benefit 1% + health 2% + unemployment 0.5% + work-injury 0.5-2.5%)↗ | Oct 29, 2026 |
| 87 | 🇪🇨Ecuador | ~12.15%↗ | 12.15% of total remuneration to the IESS (Ecuadorian Social Security Institute), on top of the employee's 9.45% contribution.↗ | Oct 29, 2026 |
| 88 | 🇦🇺Australia | ~12%↗ | 12% Superannuation Guarantee (final rate from 1 July 2025); state payroll tax ~4.75-6.85% applies only above state wage thresholds↗ | Oct 29, 2026 |
| 88 | 🇮🇶Iraq | ~12%↗ | 12% (social security)↗ | Oct 29, 2026 |
| 88 | 🇳🇬Nigeria | ~12%↗ | ~12% core where all three schemes apply (employer pension minimum 10% + NSITF employee compensation 1% + ITF training levy 1% for qualifying employers); pension and payroll contribution bases can differ↗ | Oct 29, 2026 |
| 88 | 🇺🇿Uzbekistan | ~12%↗ | 12% social tax (other taxpayers); budget organisations 25%↗ | Oct 29, 2026 |
| 92 | 🇸🇦Saudi Arabia | ~11.75%↗ | 11.75% for Saudi nationals (GOSI social insurance 9% + occupational hazard 2% + unemployment/SANED 0.75%); only 2% (occupational hazard) for non-Saudi employees. Contribution base capped at SAR 45,000/month↗ | Oct 29, 2026 |
| 93 | 🇰🇼Kuwait | ~11.5%↗ | PIFSS employer contribution 11.5% for Kuwaiti nationals (basic, supplementary and social pension schemes), capped at a monthly salary of KWD 2,750↗ | Oct 29, 2026 |
| 94 | 🇭🇳Honduras | ~11.2%↗ | ~11.2-14.4% (IHSS health 5% + pension IVM 3.5% + RAP 1.5% + INFOP 1% + work-injury 0.2-3.4%)↗ | Oct 29, 2026 |
| 95 | 🇪🇹Ethiopia | ~11%↗ | 11% (pension, on basic salary)↗ | Oct 29, 2026 |
| 95 | 🇵🇰Pakistan | ~11%↗ | EOBI (federal old-age pension) 5% of the minimum wage + provincial social security 6% of wages up to a ceiling tied to the minimum wage (the same 6% in Sindh, Punjab, Khyber Pakhtunkhwa and Balochistan)↗ | Nov 2, 2026 |
| 97 | 🇰🇷South Korea | ~10.5%↗ | ~10.5% at the lowest rates, rising with industry risk: national pension 4.75%, national health insurance including long-term care ~4.07% (from Jan 2026), employment insurance 1.15-1.75% by size and industry, plus employer-only workers' compensation 0.5-18.5% by industry (2026 table)↗ | Oct 29, 2026 |
| 98 | 🇮🇩Indonesia | ~10.24%↗ | ~10.24-11.74%: old-age savings JHT 3.7%, pension JP 2%, health (BPJS Kesehatan) 4%, death JKM 0.3%, work-accident JKK 0.24-1.74% by risk. Pension and health contributions have wage caps↗ | Oct 29, 2026 |
| 99 | 🇲🇼Malawi | ~10%↗ | 10% (statutory minimum employer pension contribution; employee 5%)↗ | Oct 29, 2026 |
| 99 | 🇲🇹Malta | ~10%↗ | 10% of the employee's salary, capped: a fixed EUR 55.93/week applies once annual salary exceeds EUR 29,084 (2026), for employees born on/after 1 Jan 1962↗ | Oct 29, 2026 |
| 99 | 🇺🇬Uganda | ~10%↗ | 10% of each employee's gross pay to the National Social Security Fund (NSSF), on top of the employee's 5% contribution.↗ | Oct 29, 2026 |
| 102 | 🇨🇭Switzerland | ~9.5%↗ | ~7.6-12.2% baseline (old-age/survivors/disability AHV/IV/EO 5.3%, unemployment ALV 1.1% up to CHF 148,200, family-compensation fund 1.025-2.75% by canton, occupational-accident 0.17-3%), PLUS an employer-specific mandatory occupational-pension (BVG, 2nd pillar) contribution↗ | Oct 29, 2026 |
| 103 | 🇵🇪Peru | ~9%↗ | 9% of total monthly compensation to EsSalud (public health insurance). Pension contributions (~13% to AFP/ONP) are borne by the employee, so EsSalud is the employer's main statutory payroll cost.↗ | Oct 29, 2026 |
| 103 | 🇺🇸United States | ~9%↗ | ~8-10% (FICA 7.65%: Social Security 6.2% to the wage base + Medicare 1.45%, plus FUTA 0.6% and variable state SUTA)↗ | Oct 29, 2026 |
| 105 | 🇧🇳Brunei | ~8.5%↗ | ~8.5-10.5% (tiered employer contribution to national retirement scheme SPK, formerly TAP; min BND 57.50)↗ | Oct 29, 2026 |
| 106 | 🇬🇾Guyana | ~8.4%↗ | 8.4% (National Insurance, on insurable earnings)↗ | Oct 29, 2026 |
| 106 | 🇵🇬Papua New Guinea | ~8.4%↗ | 8.4% (superannuation, on gross salary excluding overtime and bonuses; compulsory from 15 employees)↗ | Oct 29, 2026 |
| 108 | 🇷🇼Rwanda | ~8.3%↗ | 8.3% employer RSSB: pension 6.0%, occupational hazards 2.0%, and maternity leave benefits 0.3% of gross salary.↗ | Oct 29, 2026 |
| 109 | 🇦🇴Angola | ~8%↗ | 8% (social security, on gross income)↗ | Oct 29, 2026 |
| 109 | 🇧🇩Bangladesh | ~8%↗ | ~7-8% (employer matches employee provident fund of 7-8% of salary)↗ | Oct 29, 2026 |
| 109 | 🇨🇦Canada | ~8%↗ | ~7-11% (employer CPP 5.95% + CPP2 4.00% on the upper band + EI 2.28%; all capped, so the effective rate falls at higher salaries)↗ | Oct 29, 2026 |
| 109 | 🇫🇯Fiji | ~8%↗ | 8% (Fiji National Provident Fund, on gross wages; temporary rate from 1 Aug 2026, was 10%)↗ | Oct 29, 2026 |
| 113 | 🇱🇮Liechtenstein | ~7.9%↗ | ~7.9% first pillar (AHV 4.225% + IV 0.675% + family allowance FAK 1.9% + administration VK 0.585% + unemployment ALV 0.5%), plus mandatory occupational pension (2nd pillar)↗ | Oct 29, 2026 |
| 114 | 🇰🇪Kenya | ~7.5%↗ | ~7.5% employer: NSSF pension ~6% of pensionable pay (Tier I+II, employer matches employee, capped) plus Affordable Housing Levy 1.5%. SHIF health 2.75% is deducted from the employee, not matched by the employer.↗ | Oct 29, 2026 |
| 115 | 🇲🇺Mauritius | ~7%↗ | ~7-10% nominal rates before contribution caps (CSG 3%, or 6% above MUR 50,000 + NSF 2.5% + training levy 1.5%)↗ | Oct 29, 2026 |
| 116 | 🇨🇱Chile | ~6.8%↗ | ~6.8% from August 2026 pay: employer pension contribution 3.5% (including the SIS disability and survivorship insurance; Law 21.735), unemployment insurance 2.4% (indefinite contracts) or 3% (fixed-term), and work-accident insurance 0.9% plus a risk-based add-on of up to 3.4%↗ | Oct 29, 2026 |
| 117 | 🇧🇸Bahamas | ~6.65%↗ | 6.65% (National Insurance, on insurable wage; from July 2024)↗ | Oct 29, 2026 |
| 118 | 🇿🇲Zambia | ~6.5%↗ | 6.5% (NAPSA pension 5% + NHIMA health 1% + Skills Development Levy 0.5%)↗ | Oct 29, 2026 |
| 119 | 🇧🇦Bosnia and Herzegovina | ~6%↗ | Federation of BiH: ~6% employer (pension 2.5% + health 2% + unemployment 0.5% + ~1% disaster/water); Republika Srpska: 0%↗ | Oct 29, 2026 |
| 119 | 🇱🇦Laos | ~6%↗ | 6% (social security, on gross remuneration)↗ | Oct 29, 2026 |
| 121 | 🇰🇭Cambodia | ~5.4%↗ | NSSF employer contributions: occupational risk 0.8% + healthcare 2.6% (the 1.3% employee share and the 1.3% employer share, borne 100% by the employer since 1 January 2018) + old-age pension 2% (employer share) = ~5.4% in the scheme's early years, rising over time↗ | Oct 29, 2026 |
| 122 | 🇭🇰Hong Kong | ~5%↗ | 5% employer Mandatory Provident Fund (MPF) contribution, capped at monthly relevant income of HKD 30,000 (maximum HKD 1,500/month)↗ | Oct 29, 2026 |
| 122 | 🇹🇭Thailand | ~5%↗ | 5% employer Social Security Fund contribution, capped at a maximum of THB 875/month per employee↗ | Oct 29, 2026 |
| 124 | 🇿🇼Zimbabwe | ~4.5%↗ | 4.5% (NSSA pension/POBS, on insurable earnings)↗ | Oct 29, 2026 |
| 125 | 🇳🇿New Zealand | ~4.19%↗ | ~4.19%: KiwiSaver employer minimum 3.5% (rising to 4% from 1 April 2028) for employees who are scheme members, plus the ACC work levy (0.69% average for 2026/27, industry-rated), plus Employer Superannuation Contribution Tax (ESCT) on the KiwiSaver contribution↗ | Oct 29, 2026 |
| 126 | 🇲🇿Mozambique | ~4%↗ | 4% (social security INSS)↗ | Oct 29, 2026 |
| 127 | 🇲🇲Myanmar | ~3%↗ | 3% (social security, on salaries and wages)↗ | Oct 29, 2026 |
| 128 | 🇰🇬Kyrgyzstan | ~2.25%↗ | ~2.25% (Social Fund: Pension Fund 1% + Mandatory Health Insurance FOMS 1% + Health Improvement Fund 0.25%); cut from 17.25% by a reform effective 1 August 2024↗ | Oct 29, 2026 |
| 128 | 🇷🇴Romania | ~2.25%↗ | 2.25% work-insurance contribution (CAM) on all gross salary for normal working conditions; an additional 4% (difficult) or 8% (special) pension contribution applies for hard/hazardous conditions, so the range is 2.25-10.25%↗ | Oct 29, 2026 |
| 130 | 🇬🇪Georgia | ~2%↗ | Mandatory funded pension: employer contributes 2% of the employee's salary, on top of the 2% it withholds from the employee (the state adds a further 2%)↗ | Oct 29, 2026 |
| 130 | 🇿🇦South Africa | ~2%↗ | 2% total: UIF (unemployment) 1%, capped at ZAR 212,544/yr remuneration per employee, plus Skills Development Levy (SDL) 1% of payroll (employers with annual payroll below ZAR 500,000 are exempt from SDL)↗ | Oct 29, 2026 |
| 132 | 🇱🇹Lithuania | ~1.77%↗ | ~1.77%-3.03% by employer risk category (2.49%-3.75% for fixed-term contracts), including the Guarantee Fund and the Long-term Employment Fund at 0.16% each; payable only up to 60 average wages (EUR 138,729 in 2026)↗ | Oct 29, 2026 |
| 133 | 🇳🇦Namibia | ~0.9%↗ | 0.9% (Social Security Commission, on basic wage)↗ | Oct 29, 2026 |
| 134 | 🇲🇪Montenegro | ~0.5%↗ | ~0.5% (employer pays only 0.5% unemployment insurance; pension and health are employee-borne)↗ | Oct 29, 2026 |
| 135 | 🇦🇲Armenia | ~0%↗ | 0% (no employer social security contribution; all contributions borne by the employee)↗ | Oct 29, 2026 |
| 135 | 🇧🇼Botswana | ~0%↗ | None (no statutory social security contributions in Botswana)↗ | Oct 29, 2026 |
| 135 | 🇲🇰North Macedonia | ~0%↗ | ~0% employer-side (mandatory ~28% social contributions are calculated on and withheld from the employee's gross salary)↗ | Oct 29, 2026 |
| 135 | 🇦🇪United Arab Emirates | ~0%↗ | ~0% for expatriate employees (the vast majority of the workforce); the GPSSA pension contribution (~12.5-15%) applies only to UAE/GCC nationals↗ | Oct 29, 2026 |